If you have a general question for the IRS and would like to speak to a live representative, then you can call them at 1-800-829-1040 during their support hours of 7 AM to 7 PM local time Monday to Friday.
How to Prepare for Your Call
Due to limited resources, expect that the wait times for phone calls may be lengthy. Therefore, it may be best to time your call first thing in the morning so that you can get first in line.
Before trying to contact the IRS, have your previous return and Social Security information in front of you. The IRS agent will need to verify your identity before they can proceed with answering your question. They will usually ask for something unique to you such as your AGI (adjusted gross income) from the prior year.
Additionally, be conscious that the live representative will not know your specific case. This is why you'll need to have the information ready in front of you.
Alternate Resource: Taxpayer’s Advocate Service
Note that if you have a tax-related topic that you're not able to resolve with the IRS representative, then you may find it helpful to contact the Taxpayer’s Advocate Service (TAS) at 1-877-777-4778. This is an independent office within the IRS designed specifically to handle a range of topics such as qualifying for certain tax credits, unfamiliar notices from the IRS, small business questions, etc. Additionally, some qualifying taxpayers may even be able to get free IRS tax preparation assistance.
Visit the Taxpayer’s Advocate Service website for a full range of services.