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2012 1040

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2012 1040

2012 1040 Publication 947 - Main Content Table of Contents Practice Before the IRSWhat Is Practice Before the IRS? Who Can Practice Before the IRS? Who Cannot Practice Before the IRS? How Does an Individual Become Enrolled? What Are the Rules of Practice? Authorizing a RepresentativeWhat Is a Power of Attorney? When Is a Power of Attorney Required? When Is a Power of Attorney Not Required? How Do I Fill Out Form 2848? What Happens to the Power of Attorney When Filed? How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 2012 1040 Practice Before the IRS The Office of Professional Responsibility and the Return Preparer Office generally are responsible for administering and enforcing the regulations governing practice before the IRS. 2012 1040 The Office of Professional Responsibility generally has responsibility for matters related to practitioner conduct and exclusive responsibility for discipline, including disciplinary proceedings and sanctions. 2012 1040 The Return Preparer Office is responsible for matters related to the authority to practice, including acting on applications for enrollment and administering competency testing and continuing education. 2012 1040 What Is Practice Before the IRS? Practice before the IRS covers all matters relating to any of the following. 2012 1040 Communicating with the IRS for a taxpayer regarding the taxpayer's rights, privileges, or liabilities under laws and regulations administered by the IRS. 2012 1040 Representing a taxpayer at conferences, hearings, or meetings with the IRS. 2012 1040 Preparing and filing documents, including tax returns, with the IRS for a taxpayer. 2012 1040 Providing a client with written advice which has a potential for tax avoidance or evasion. 2012 1040 Furnishing information at the request of the IRS or appearing as a witness for the taxpayer is not practice before the IRS. 2012 1040 Who Can Practice Before the IRS? The following individuals can practice before the IRS. 2012 1040 However, any individual who is recognized to practice (a recognized representative) must be designated as the taxpayer's representative and file a written declaration with the IRS stating that he or she is authorized and qualified to represent a particular taxpayer. 2012 1040 Form 2848 can be used for this purpose. 2012 1040 Attorneys. 2012 1040   Any attorney who is not currently under suspension or disbarment from practice before the IRS and who is a member in good standing of the bar of the highest court of any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS. 2012 1040 Certified public accountants (CPAs). 2012 1040   Any CPA who is not currently under suspension or disbarment from practice before the IRS and who is duly qualified to practice as a CPA in any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS. 2012 1040 Enrolled agents. 2012 1040   Any enrolled agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. 2012 1040 Enrolled retirement plan agents. 2012 1040   Any enrolled retirement plan agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. 2012 1040 The practice of enrolled retirement plan agents is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans. 2012 1040 Enrolled actuaries. 2012 1040   Any individual who is enrolled as an actuary by the Joint Board for the Enrollment of Actuaries who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. 2012 1040 The practice of enrolled actuaries is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans. 2012 1040 Student. 2012 1040    Under certain circumstances, a student who is supervised by a practitioner may request permission to represent another person before the IRS. 2012 1040 For more information, see Authorization for special appearances, later. 2012 1040 Registered tax return preparers and unenrolled return preparers. 2012 1040   A registered tax return preparer is an individual who has passed an IRS competency test and is authorized to prepare and sign tax returns as the preparer. 2012 1040 An unenrolled return preparer is an individual other than an attorney, CPA, enrolled agent, enrolled retirement plan agent, or enrolled actuary who prepares and signs a taxpayer's return as the preparer, or who prepares a return but is not required (by the instructions to the return or regulations) to sign the return. 2012 1040   Registered tax return preparers and unenrolled return preparers may only represent taxpayers before revenue agents, customer service representatives, or similar officers and employees of the Internal Revenue Service (including the Taxpayer Advocate Service) during an examination of the taxable year or period covered by the tax return they prepared and signed. 2012 1040 Registered tax return preparers and unenrolled return preparers cannot represent taxpayers, regardless of the circumstances requiring representation, before appeals officers, revenue officers, counsel or similar officers or employees of the Internal Revenue Service or the Department of Treasury. 2012 1040 Registered tax return preparers and unenrolled return preparers cannot execute closing agreements, extend the statutory period for tax assessments or collection of tax, execute waivers, execute claims for refund, or sign any document on behalf of a taxpayer. 2012 1040   If the unenrolled return preparer does not meet the requirements for limited representation, you may file Form 8821 to allow the preparer to inspect your tax information and receive copies of notices sent to you by the IRS. 2012 1040 See Form 8821. 2012 1040 Practice denied. 2012 1040   Any individual engaged in limited practice before the IRS who is involved in disreputable conduct is subject to disciplinary action. 2012 1040 Disreputable conduct includes, but is not limited to, the list of items under Incompetence and Disreputable Conduct shown later under What Are the Rules of Practice. 2012 1040 Other individuals who may serve as representatives. 2012 1040   Because of their special relationship with a taxpayer, the following individuals can represent the specified taxpayers before the IRS, provided they present satisfactory identification and, except in the case of an individual described in (1) below, proof of authority to represent the taxpayer. 2012 1040 An individual. 2012 1040 An individual can represent himself or herself before the IRS and does not have to file a written declaration of qualification and authority. 2012 1040 A family member. 2012 1040 An individual can represent members of his or her immediate family. 2012 1040 Immediate family includes a spouse, child, parent, brother, or sister of the individual. 2012 1040 An officer. 2012 1040 A bona fide officer of a corporation (including a parent, subsidiary, or other affiliated corporation), association, or organized group can represent the corporation, association, or organized group. 2012 1040 An officer of a governmental unit, agency, or authority, in the course of his or her official duties, can represent the organization before the IRS. 2012 1040 A partner. 2012 1040 A general partner may represent the partnership before the IRS. 2012 1040 An employee. 2012 1040 A regular full-time employee can represent his or her employer. 2012 1040 An employer can be, but is not limited to, an individual, partnership, corporation (including a parent, subsidiary, or other affiliated corporation), association, trust, receivership, guardianship, estate, organized group, governmental unit, agency, or authority. 2012 1040 A fiduciary. 2012 1040 A fiduciary (trustee, executor, personal representative, administrator, receiver, or guardian) stands in the position of a taxpayer and acts as the taxpayer, not as a representative. 2012 1040 See Fiduciary under When Is a Power of Attorney Not Required, later. 2012 1040 Representation Outside the United States Any individual may represent an individual or entity, who is outside the United States, before personnel of the IRS when such representation occurs outside the United States. 2012 1040 See section 10. 2012 1040 7(c)(1)(vii) of Circular 230. 2012 1040 Authorization for Special Appearances The Commissioner of Internal Revenue, or delegate, can authorize an individual who is not otherwise eligible to practice before the IRS to represent another person for a particular matter. 2012 1040 The prospective representative must request this authorization in writing from the Office of Professional Responsibility. 2012 1040 However, it is granted only when extremely compelling circumstances exist. 2012 1040 If granted, the Commissioner, or delegate, will issue a letter that details the conditions related to the appearance and the particular tax matter for which the authorization is granted. 2012 1040 The authorization letter should not be confused with a letter from an IRS center advising an individual that he or she has been assigned a Centralized Authorization File (CAF) number. 2012 1040 The issuance of a CAF number does not indicate that an individual is either recognized or authorized to practice before the IRS. 2012 1040 It merely confirms that a centralized file for authorizations has been established for the individual under that number. 2012 1040 Students in LITCs and the STCP. 2012 1040   A student who works in a Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP) who is supervised by a practitioner may request permission to represent another person before the IRS. 2012 1040 Authorization requests must be made to the Office of Professional Responsibility. 2012 1040 If granted, a letter authorizing the student's special appearance and detailing any conditions related to the appearance will be issued. 2012 1040 Students receiving an authorization letter generally can represent taxpayers before any IRS function or office subject to any conditions in the authorization letter. 2012 1040 If you intend to have a student represent you, review the authorization letter and ask your student, your student's supervisor, or the Office of Professional Responsibility if you have questions about the terms of the authorization. 2012 1040 Who Cannot Practice Before the IRS? In general, individuals who are not eligible or who have lost the privilege as a result of certain actions cannot practice before the IRS. 2012 1040 If an individual loses eligibility to practice, the IRS will not recognize a power of attorney that names the individual as a representative. 2012 1040 Corporations, associations, partnerships, and other persons that are not individuals. 2012 1040   These organizations (or persons) are not eligible to practice before the IRS. 2012 1040 Loss of Eligibility Generally, individuals lose their eligibility to practice before the IRS in the following ways. 2012 1040 Not meeting the requirements for renewal of enrollment (such as continuing professional education). 2012 1040 Requesting to be placed in inactive retirement status. 2012 1040 Being suspended or disbarred by the Office of Professional Responsibility for violating the regulations governing practice before the IRS. 2012 1040 Failure to meet requirements. 2012 1040   Individuals who fail to comply with the requirements for eligibility for renewal of enrollment will be notified by the IRS. 2012 1040 The notice will explain the reason for noncompliance and provide the individual with an opportunity to furnish information for reconsideration. 2012 1040 The individual has 60 days from the date of the notice to respond. 2012 1040 Inactive roster. 2012 1040   An individual will be placed on the roster of inactive individuals for a period of three years, if he or she: Fails to respond timely to the notice of noncompliance with the renewal requirements, Fails to file timely the application for renewal, or Does not satisfy the requirements of eligibility for renewal. 2012 1040 The individual must file an application for renewal and satisfy all requirements for renewal after being placed in inactive status. 2012 1040 Otherwise, at the conclusion of the next renewal cycle, he or she will be removed from the roster and the enrollment or registration terminated. 2012 1040 Inactive retirement status. 2012 1040   Individuals who request to be placed in an inactive retirement status will be ineligible to practice before the IRS. 2012 1040 They must continue to adhere to all renewal requirements. 2012 1040 They can be reinstated to an active enrollment status by filing an application for renewal and providing evidence that they have completed the required continuing professional education hours for the enrollment cycle or registration year. 2012 1040 Suspension and disbarment. 2012 1040   Individuals authorized to practice before the IRS are subject to disciplinary proceedings and may be suspended or disbarred for violating any regulation governing practice before the IRS. 2012 1040 This includes engaging in acts of disreputable conduct. 2012 1040 For more information, see Incompetence and Disreputable Conduct under What are the Rules of Practice, later. 2012 1040   Practitioners who are suspended in a disciplinary proceeding are not allowed to practice before the IRS during the period of suspension. 2012 1040 See What Is Practice Before the IRS, earlier. 2012 1040   Practitioners who are disbarred in a disciplinary proceeding are not allowed to practice before the IRS. 2012 1040 However, a practitioner can seek reinstatement from the Office of Professional Responsibility five years after disbarment. 2012 1040   If the practitioner seeks reinstatement, he or she may not practice before the IRS until the Office of Professional Responsibility authorizes reinstatement. 2012 1040 The Office of Professional Responsibility may reinstate the practitioner if it is determined that: The practitioner's future conduct is not likely to be in violation of the regulations, and Granting the reinstatement would not be contrary to the public interest. 2012 1040 How Does an Individual Become Enrolled? The Return Preparer Office can grant enrollment to practice before the IRS to an applicant who demonstrates special competence in tax matters by passing a written examination administered by the IRS. 2012 1040 Enrollment also can be granted to an applicant who qualifies because of past service and technical experience in the IRS. 2012 1040 In either case, certain application forms, discussed next, must be filed. 2012 1040 Additionally, an applicant must not have engaged in any conduct that would justify suspension or disbarment from practice before the IRS. 2012 1040 See Incompetence and Disreputable Conduct, later. 2012 1040 Form 2587. 2012 1040   Applicants can apply to take the special enrollment examination by filing Form 2587, Application for Special Enrollment Examination. 2012 1040 Form 2587 can be filed online, by mail, or by fax. 2012 1040 For more information, see instructions and fees listed on the form. 2012 1040 To get Form 2587, see How To Get Tax Help, later. 2012 1040 Form 23 and Form 23-EP. 2012 1040   Individuals who have passed the examination or are applying on the basis of past service and technical experience with the IRS can apply for enrollment by filing Form 23, Application for Enrollment to Practice Before the Internal Revenue Service, or Form 23-EP, Application for Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent. 2012 1040 The application must include a check or money order in the amount of the fee shown on Form 23 or Form 23-EP. 2012 1040 Alternatively, payment may be made electronically pursuant to instructions on the forms. 2012 1040 To get Form 23 or Form 23-EP, see How To Get Tax Help, later. 2012 1040 Form 5434. 2012 1040   An individual may apply as an enrolled actuary on the basis of past employment with the IRS and technical experience by filing Form 5434, Application for Enrollment, with the Joint Board for the Enrollment of Actuaries. 2012 1040 The application must include a check or money order in the amount of the fee shown on Form 5434. 2012 1040 To get Form 5434, see How To Get Tax Help, later. 2012 1040 Period of enrollment. 2012 1040   An enrollment card will be issued to each individual whose enrollment application is approved. 2012 1040 The individual is enrolled until the expiration date shown on the enrollment card or certificate. 2012 1040 To continue practicing beyond the expiration date, the individual must request renewal of the enrollment by filing Form 8554, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service, or Form 8554-EP, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA). 2012 1040 What Are the Rules of Practice? The rules governing practice before the IRS are published in the Code of Federal Regulations at 31 C. 2012 1040 F. 2012 1040 R. 2012 1040 part 10 and reprinted in Treasury Department Circular No. 2012 1040 230 (Circular 230). 2012 1040 An attorney, CPA, enrolled agent, enrolled retirement plan agent, registered tax return preparer, or enrolled actuary authorized to practice before the IRS (referred to hereafter as a practitioner) has the duty to perform certain acts and is restricted from performing other acts. 2012 1040 In addition, a practitioner cannot engage in disreputable conduct (discussed later). 2012 1040 Any practitioner who does not comply with the rules of practice or engages in disreputable conduct is subject to disciplinary action. 2012 1040 Also, unenrolled preparers must comply with the rules of practice and conduct to exercise the privilege of limited practice before the IRS. 2012 1040 See Publication 470 for a discussion of the special rules for limited practice by unenrolled preparers. 2012 1040 Duties Practitioners must promptly submit records or information requested by officers or employees of the IRS, except when the practitioner believes on reasonable belief and good faith that the information is privileged. 2012 1040 Communications with respect to tax advice between a federally authorized tax practitioner and a taxpayer generally are confidential to the same extent that communication would be privileged if it were between a taxpayer and an attorney if the advice relates to: Noncriminal tax matters before the IRS, or Noncriminal tax proceedings brought in federal court by or against the United States. 2012 1040 Communications regarding corporate tax shelters. 2012 1040   This protection of tax advice communications does not apply to any written communications between a federally authorized tax practitioner and any person, including a director, shareholder, officer, employee, agent, or representative of a corporation if the communication involves the promotion of the direct or indirect participation of the corporation in any tax shelter. 2012 1040 Duty to advise. 2012 1040   A practitioner who knows that his or her client has not complied with the revenue laws or has made an error or omission in any return, document, affidavit, or other required paper, has the responsibility to advise the client promptly of the noncompliance, error, or omission, and the consequences of the noncompliance, error, or omission. 2012 1040 Due diligence. 2012 1040   A practitioner must exercise due diligence when performing the following duties. 2012 1040 Preparing or assisting in the preparing, approving, and filing of returns, documents, affidavits, and other papers relating to IRS matters. 2012 1040 Determining the correctness of oral or written representations made by him or her to the Department of the Treasury. 2012 1040 Determining the correctness of oral or written representations made by him or her to clients with reference to any matter administered by the IRS. 2012 1040 Restrictions Practitioners are restricted from engaging in certain practices. 2012 1040 The following paragraphs discuss some of these restricted practices. 2012 1040 Delays. 2012 1040   A practitioner must not unreasonably delay the prompt disposition of any matter before the IRS. 2012 1040 Assistance from disbarred or suspended persons and former IRS employees. 2012 1040   A practitioner must not knowingly, directly or indirectly, do the following. 2012 1040 Accept assistance from, or assist, any person who is under disbarment or suspension from practice before the IRS if the assistance relates to matters considered practice before the IRS. 2012 1040 Accept assistance from any former government employee where provisions of Circular 230 or any federal law would be violated. 2012 1040 Performance as a notary. 2012 1040   A practitioner who is a notary public and is employed as counsel, attorney, or agent in a matter before the IRS, or has a material interest in the matter, cannot engage in any notary activities related to that matter. 2012 1040 Negotiations of taxpayer refund checks. 2012 1040   Practitioners must not endorse or otherwise negotiate (cash) any refund check (including directing or accepting payment by any means, electronic or otherwise, in an account owned or controlled by the practitioner or any firm or other entity with whom the practitioner is associated) issued to the taxpayer. 2012 1040 Incompetence and Disreputable Conduct Any practitioner or unenrolled return preparer may be disbarred or suspended from practice before the IRS, or censured, for incompetence or disreputable conduct. 2012 1040 The following list contains examples of conduct that is considered disreputable. 2012 1040 Being convicted of any criminal offense under the revenue laws or of any offense involving dishonesty or breach of trust. 2012 1040 Knowingly giving false or misleading information in connection with federal tax matters, or participating in such activity. 2012 1040 Soliciting employment by prohibited means as discussed in section 10. 2012 1040 30 of Circular 230. 2012 1040 Willfully failing to file a federal tax return, evading or attempting to evade any federal tax or payment, or participating in such actions. 2012 1040 Misappropriating, or failing to properly and promptly remit, funds received from clients for payment of taxes or other obligations due the United States. 2012 1040 Directly or indirectly attempting to influence the official action of IRS employees by the use of threats, false accusations, duress, or coercion, or by offering gifts, favors, or any special inducements. 2012 1040 Being disbarred or suspended from practice as an attorney, CPA, public accountant, or actuary, by the District of Columbia or any state, possession, territory, commonwealth, or any federal court, or any federal agency, body, or board. 2012 1040 Knowingly aiding and abetting another person to practice before the IRS during a period of suspension, disbarment, or ineligibility of that other person. 2012 1040 Using abusive language, making false accusations and statements knowing them to be false, circulating or publishing malicious or libelous matter, or engaging in any contemptuous conduct in connection with practice before the IRS. 2012 1040 Giving a false opinion knowingly, recklessly, or through gross incompetence; or following a pattern of providing incompetent opinions in questions arising under the federal tax laws. 2012 1040 Censure, Disbarments, and Suspensions The Office of Professional Responsibility may censure or institute proceedings to censure, suspend or disbar any attorney, CPA, or enrolled agent who has violated Circular 230. 2012 1040 A practitioner will be given the opportunity to demonstrate compliance with the rules before any disciplinary action is taken. 2012 1040 Authorizing a Representative You may either represent yourself, or you may authorize an individual to represent you before the IRS. 2012 1040 If you chose to have someone represent you, your representative must be a person eligible to practice before the IRS. 2012 1040 See Who Can Practice Before the IRS, earlier. 2012 1040 What Is a Power of Attorney? A power of attorney is your written authorization for an individual to act on your behalf. 2012 1040 If the authorization is not limited, the individual generally can perform all acts that you can perform. 2012 1040 The authority granted to a registered tax return preparer or an unenrolled preparer is limited. 2012 1040 For information on the limits regarding registered tax return preparers, see Circular 230 §10. 2012 1040 3(f). 2012 1040 For information on the limits regarding unenrolled preparers, see Publication 470. 2012 1040 Acts performed. 2012 1040   Any representative, other than a registered tax return preparer or an unenrolled return preparer, can usually perform the following acts. 2012 1040 Represent you before any office of the IRS. 2012 1040 Sign an offer or a waiver of restriction on assessment or collection of a tax deficiency, or a waiver of notice of disallowance of claim for credit or refund. 2012 1040 Sign a consent to extend the statutory time period for assessment or collection of a tax. 2012 1040 Sign a closing agreement. 2012 1040 Signing your return. 2012 1040   The representative named under a power of attorney is not permitted to sign your income tax return unless: The signature is permitted under the Internal Revenue Code and the related regulations (see Regulations section 1. 2012 1040 6012-1(a)(5)). 2012 1040 You specifically authorize this in your power of attorney. 2012 1040 For example, the regulation permits a representative to sign your return if you are unable to sign the return due to: Disease or injury. 2012 1040 Continuous absence from the United States (including Puerto Rico) for a period of at least 60 days prior to the date required by law for filing the return. 2012 1040 Other good cause if specific permission is requested of and granted by the IRS. 2012 1040 When a return is signed by a representative, it must be accompanied by a power of attorney (or copy) authorizing the representative to sign the return. 2012 1040 For more information, see the Form 2848 instructions. 2012 1040 Limitation on substitution or delegation. 2012 1040   A recognized representative can substitute or delegate authority under the power of attorney to another recognized representative only if the act is specifically authorized by you on the power of attorney. 2012 1040   After a substitution has been made, only the newly recognized representative will be recognized as the taxpayer's representative. 2012 1040 If a delegation of power has been made, both the original and the delegated representative will be recognized by the IRS to represent you. 2012 1040 Disclosure of returns to a third party. 2012 1040   Your representative cannot execute consents that will allow the IRS to disclose tax return or return information to a third party unless you specifically delegate this authority to your representative on line 5 of Form 2848. 2012 1040 Incapacity or incompetency. 2012 1040   A power of attorney is generally terminated if you become incapacitated or incompetent. 2012 1040   The power of attorney can continue, however, in the case of your incapacity or incompetency if you authorize this on line 5 “Other” of the Form 2848 and if your non-IRS durable power of attorney meets all the requirements for acceptance by the IRS. 2012 1040 See Non-IRS powers of attorney, later. 2012 1040 When Is a Power of Attorney Required? Submit a power of attorney when you want to authorize an individual to represent you before the IRS, whether or not the representative performs any of the other acts cited earlier under What Is a Power of Attorney. 2012 1040 A power of attorney is most often required when you want to authorize another individual to perform at least one of the following acts on your behalf. 2012 1040 Represent you at a meeting with the IRS. 2012 1040 Prepare and file a written response to the IRS. 2012 1040 Form Required Use Form 2848 to appoint a recognized representative to act on your behalf before the IRS. 2012 1040 Individuals recognized to practice before the IRS are listed under Part II, Declaration of Representative, of Form 2848. 2012 1040 Your representative must complete that part of the form. 2012 1040 Non-IRS powers of attorney. 2012 1040   The IRS will accept a non-IRS power of attorney, but a completed Form 2848 must be attached in order for the power of attorney to be entered on the Centralized Authorization File (CAF) system. 2012 1040 For more information, see Processing a non-IRS power of attorney, later. 2012 1040   If you want to use a power of attorney document other than Form 2848, it must contain the following information. 2012 1040 Your name and mailing address. 2012 1040 Your social security number and/or employer identification number. 2012 1040 Your employee plan number, if applicable. 2012 1040 The name and mailing address of your representative(s). 2012 1040 The types of tax involved. 2012 1040 The federal tax form number. 2012 1040 The specific year(s) or period(s) involved. 2012 1040 For estate tax matters, the decedent's date of death. 2012 1040 A clear expression of your intention concerning the scope of authority granted to your representative(s). 2012 1040 Your signature and date. 2012 1040 You also must attach to the non-IRS power of attorney a signed and dated statement made by your representative. 2012 1040 This statement, which is referred to as the Declaration of Representative, is contained in Part II of Form 2848. 2012 1040 The statement should read: I am not currently under suspension or disbarment from practice before the Internal Revenue Service or other practice of my profession by any other authority, I am aware of the regulations contained in Circular 230, I am authorized to represent the taxpayer(s) identified in the power of attorney, and I am an individual described in 26 CFR 601. 2012 1040 502(b). 2012 1040 Required information missing. 2012 1040   The IRS will not accept your non-IRS power of attorney if it does not contain all the information listed above. 2012 1040 You can sign and submit a completed Form 2848 or a new non-IRS power of attorney that contains all the information. 2012 1040 If you cannot sign an acceptable replacement document, your attorney-in-fact may be able to perfect (make acceptable to the IRS) your non-IRS power of attorney by using the procedure described next. 2012 1040 Procedure for perfecting a non-IRS power of attorney. 2012 1040   Under the following conditions, the attorney-in-fact named in your non-IRS power of attorney can sign a Form 2848 on your behalf. 2012 1040 The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general authority to perform any acts). 2012 1040 The attorney-in-fact attaches a statement (signed under penalty of perjury) to the Form 2848 stating that the original non-IRS power of attorney is valid under the laws of the governing jurisdiction. 2012 1040 Example. 2012 1040 John Elm, a taxpayer, signs a non-IRS durable power of attorney that names his neighbor and CPA, Ed Larch, as his attorney-in-fact. 2012 1040 The power of attorney grants Ed the authority to perform any and all acts on John's behalf. 2012 1040 However, it does not list specific tax-related information such as types of tax or tax form numbers. 2012 1040 Shortly after John signs the power of attorney, he is declared incompetent. 2012 1040 Later, a federal tax matter arises concerning a prior year return filed by John. 2012 1040 Ed attempts to represent John before the IRS but is rejected because the durable power of attorney does not contain required information. 2012 1040 If Ed attaches a statement (signed under the penalty of perjury) that the durable power of attorney is valid under the laws of the governing jurisdiction, he can sign a completed Form 2848 and submit it on John's behalf. 2012 1040 If Ed can practice before the IRS (see Who Can Practice Before the IRS, earlier), he can name himself as representative on Form 2848. 2012 1040 Otherwise, he must name another individual who can practice before the IRS. 2012 1040 Processing a non-IRS power of attorney. 2012 1040   The IRS has a centralized computer database system called the CAF system. 2012 1040 This system contains information on the authority of taxpayer representatives. 2012 1040 Generally, when you submit a power of attorney document to the IRS, it is processed for inclusion on the CAF system. 2012 1040 Entry of your power of attorney on the CAF system enables IRS personnel, who do not have a copy of your power of attorney, to verify the authority of your representative by accessing the CAF. 2012 1040 It also enables the IRS to automatically send copies of notices and other IRS communications to your representative if you specify that your representative should receive those communications. 2012 1040   You can have your non-IRS power of attorney entered on the CAF system by attaching it to a completed Form 2848 and submitting it to the IRS. 2012 1040 Your signature is not required; however, your attorney-in-fact must sign the Declaration of Representative (see Part II of Form 2848). 2012 1040 Preparation of Form — Helpful Hints The preparation of Form 2848 is illustrated by an example, later under How Do I Fill Out Form 2848. 2012 1040 However, the following will also assist you in preparing the form. 2012 1040 Line-by-line hints. 2012 1040   The following hints are summaries of some of the line-by-line instructions for Form 2848. 2012 1040 Line 1—Taxpayer information. 2012 1040   If a joint return is involved, the husband and wife each file a separate Form 2848 if they both want to be represented. 2012 1040 If only one spouse wants to be represented in the matter, that spouse files a Form 2848. 2012 1040 Line 2—Representative(s). 2012 1040   Only individuals may be named as representatives. 2012 1040 If your representative has not been assigned a CAF number, enter “None” on that line and the IRS will issue one to your representative. 2012 1040 If the representative's address or phone number has changed since the CAF number was issued, you should check the appropriate box. 2012 1040 Enter your representative's fax number if available. 2012 1040   If you want to name more than three representatives, attach additional Form(s) 2848. 2012 1040 The IRS can send copies of notices and communications to two of your representatives. 2012 1040 You must, however, check the boxes on line 2 of the Form 2848 if you want the IRS to routinely send copies of notices and communications to your representatives. 2012 1040 If you do not check the boxes, your representatives will not routinely receive copies of notices and communications. 2012 1040 Line 3—Tax matters. 2012 1040   You may list any tax years or periods that have already ended as of the date you sign the power of attorney. 2012 1040 However, you may include on a power of attorney only future tax periods that end no later than 3 years after the date the power of attorney is received by the IRS. 2012 1040 The 3 future periods are determined starting after December 31 of the year the power of attorney is received by the IRS. 2012 1040 However, avoid general references such as “all years” or “all taxes. 2012 1040 ” Any Form 2848 with general references will be returned. 2012 1040 Line 4—Specific use not recorded on Centralized Authorization File (CAF). 2012 1040   Certain matters cannot be recorded on the CAF system. 2012 1040 Examples of such matters include, but are not limited to, the following. 2012 1040 Requests for a private letter ruling or technical advice. 2012 1040 Applications for an employer identification number (EIN). 2012 1040 Claims filed on Form 843, Claim for Refund and Request for Abatement. 2012 1040 Corporate dissolutions. 2012 1040 Requests for change of accounting method. 2012 1040 Requests for change of accounting period. 2012 1040 Applications for recognition of exemption under sections 501(c)(3), 501(a), or 521 (Forms 1023, 1034, or 1028). 2012 1040 Request for a determination of the qualified status of an employee benefit plan (Forms 5300, 5307, or 5310). 2012 1040 Application for Award for Original Information under section 7623. 2012 1040 Voluntary submissions under the Employee Plans Compliance Resolution System (EPCRS). 2012 1040 Freedom of Information Act requests. 2012 1040 If the tax matter described on line 3 of Form 2848 concerns one of these matters specifically, check the box on line 4. 2012 1040 If this box is checked, the representative should mail or fax the power of attorney to the IRS office handling the matter. 2012 1040 Otherwise, the representative should bring a copy of the power of attorney to each meeting with the IRS. 2012 1040 Where To File a Power of Attorney Generally, you can mail or fax a paper Form 2848 directly to the IRS. 2012 1040 To determine where you should file Form 2848, see Where To File in the instructions for Form 2848. 2012 1040 If Form 2848 is for a specific use, mail or fax it to the office handling that matter. 2012 1040 For more information on specific use, see the Instructions for Form 2848, line 4. 2012 1040 FAX copies. 2012 1040   The IRS will accept a copy of a power of attorney that is submitted by facsimile transmission (fax). 2012 1040 If you choose to file a power of attorney by fax, be sure the appropriate IRS office is equipped to accept this type of transmission. 2012 1040 Your representative may be able to file Form 2848 electronically via the IRS website. 2012 1040 For more information, your representative can go to www. 2012 1040 irs. 2012 1040 gov and under the Tax Professionals tab, click on e-services–Online Tools for Tax Professionals. 2012 1040 If you complete Form 2848 for electronic signature authorization, do not file Form 2848 with the IRS. 2012 1040 Instead, give it to your representative, who will retain the document. 2012 1040 Updating a power of attorney. 2012 1040   Submit any update or modification to an existing power of attorney in writing. 2012 1040 Your signature (or the signature of the individual(s) authorized to sign on your behalf) is required. 2012 1040 Do this by sending the updated Form 2848 or non-IRS power of attorney to the IRS office(s) where you previously sent the original(s), including the center where the related return was, or will be filed. 2012 1040   A recognized representative may substitute or delegate authority if you specifically authorize your representative to substitute or delegate representation in the original power of attorney. 2012 1040 To make a substitution or delegation, the representative must file the following items with the IRS office(s) where the power of attorney was filed. 2012 1040 A written notice of substitution or delegation signed by the recognized representative. 2012 1040 A written declaration of representative made by the new representative. 2012 1040 A copy of the power of attorney that specifically authorizes the substitution or delegation. 2012 1040 Retention/Revocation of Prior Power(s) of Attorney A newly filed power of attorney concerning the same matter will revoke a previously filed power of attorney. 2012 1040 However, the new power of attorney will not revoke the prior power of attorney if it specifically states it does not revoke such prior power of attorney and either of the following are attached to the new power of attorney. 2012 1040 A copy of the unrevoked prior power of attorney, or A statement signed by the taxpayer listing the name and address of each representative authorized under the prior unrevoked power of attorney. 2012 1040 Note. 2012 1040 The filing of Form 2848 will not revoke any  Form 8821 that is in effect. 2012 1040 Revocation of Power of Attorney/Withdrawal of Representative If you want to revoke an existing power of attorney and do not want to name a new representative, or if a representative wants to withdraw from representation, mail or fax a copy of the previously executed power of attorney to the IRS, or if the power of attorney is for a specific matter, to the IRS office handling the matter. 2012 1040 If the taxpayer is revoking the power of attorney, the taxpayer must write “REVOKE” across the top of the first page with a current signature and date below this annotation. 2012 1040 If the representative is withdrawing from the representation, the representative must write “WITHDRAW” across the top of the first page with a current signature and date below this annotation. 2012 1040 If you do not have a copy of the power of attorney you want to revoke or withdraw, send a statement to the IRS. 2012 1040 The statement of revocation or withdrawal must indicate that the authority of the power of attorney is revoked or withdrawn, list the matters and periods, and must be signed and dated by the taxpayer or representative as applicable. 2012 1040 If the taxpayer is revoking, list the name and address of each recognized representative whose authority is revoked. 2012 1040 When the taxpayer is completely revoking authority, the form should state “remove all years/periods” instead of listing the specific tax matter, years, or periods. 2012 1040 If the representative is withdrawing, list the name, TIN, and address (if known) of the taxpayer. 2012 1040 To revoke a specific use power of attorney, send the power of attorney or statement of revocation to the IRS office handling your case, using the above instructions. 2012 1040 A power of attorney held by a student will be recorded on the CAF system for 130 days from the receipt date. 2012 1040 If you are authorizing a student to represent you after that time, you will need to submit a current and valid Form 2848. 2012 1040 When Is a Power of Attorney Not Required? A power of attorney is not required when the third party is not dealing with the IRS as your representative. 2012 1040 The following situations do not require a power of attorney. 2012 1040 Providing information to the IRS. 2012 1040 Authorizing the disclosure of tax return information through Form 8821, Tax Information Authorization, or other written or oral disclosure consent. 2012 1040 Allowing the IRS to discuss return information with a third party via the checkbox provided on a tax return or other document. 2012 1040 Allowing a tax matters partner or person (TMP) to perform acts for the partnership. 2012 1040 Allowing the IRS to discuss return information with a fiduciary. 2012 1040 How Do I Fill Out Form 2848? The following example illustrates how to complete Form 2848. 2012 1040 The two completed forms for this example are shown on the next pages. 2012 1040 Example. 2012 1040 Stan and Mary Doe have been notified that their joint tax returns (Forms 1040) for 2009, 2010, and 2011 are being examined. 2012 1040 They have decided to appoint Jim Smith, an enrolled agent, to represent them in this matter and any future matters concerning these returns. 2012 1040 Jim, who has prepared returns at the same location for years, already has a Centralized Authorization File (CAF) number assigned to him. 2012 1040 Mary does not want Jim to sign any agreements on her behalf, but Stan is willing to have Jim do so. 2012 1040 They want copies of all notices and written communications sent to Jim. 2012 1040 This is the first time Stan and Mary have given power of attorney to anyone. 2012 1040 They should each complete a Form 2848 as follows. 2012 1040 Line 1—Taxpayer information. 2012 1040   Stan and Mary must each file a separate Form 2848. 2012 1040 On his separate Form 2848, Stan enters his name, street address, and social security number in the spaces provided. 2012 1040 Mary does likewise on her separate Form 2848. 2012 1040 Line 2—Representative(s). 2012 1040   On their separate Forms 2848, Stan and Mary each enters the name and current address of their chosen representative, Jim Smith. 2012 1040 Both Stan and Mary want Jim Smith to receive notices and communications concerning the matters identified in line 3, so on their separate Forms 2848, Stan and Mary each checks the box in the first column of line 2. 2012 1040 They also enter Mr. 2012 1040 Smith's CAF number, his telephone number, and his fax number. 2012 1040 Mr. 2012 1040 Smith's address, telephone number, and fax number have not changed since the IRS issued his CAF number, so Stan and Mary do not check the boxes in the second column. 2012 1040 Line 3—Tax Matters. 2012 1040   On their separate Forms 2848, Stan and Mary each enters “income” for the type of tax, “1040” for the form number, and “2009, 2010, and 2011” for the tax years. 2012 1040 Line 4—Specific use not recorded on Centralized Authorization File (CAF). 2012 1040   On their separate Forms 2848, Stan and Mary make no entry on this line because they do not want to restrict the use of their powers of attorney to a specific use that is not recorded on the CAF. 2012 1040 See Preparation of Form — Helpful Hints, earlier. 2012 1040 Line 5—Acts authorized. 2012 1040   Mary wants to sign any agreement that reflects changes to her and Stan's joint 2009, 2010, and 2011 income tax liability, so she writes “Taxpayer must sign any agreement form” on line 5 of her Form 2848. 2012 1040 Stan does not wish to restrict the authority of Jim Smith in this regard, so he leaves line 5 of his Form 2848 blank. 2012 1040 If either Mary or Stan had chosen, they could have listed other restrictions on line 5 of their separate Forms 2848. 2012 1040 Line 6—Retention/revocation of prior power(s) of attorney. 2012 1040   Stan and Mary are each filing their first powers of attorney, so they make no entry on this line. 2012 1040 However, if they had filed prior powers of attorney, the filing of this current power would revoke any earlier ones for the same tax matter(s) unless they checked the box on line 6 and attached a copy of the prior power of attorney that they wanted to remain in effect. 2012 1040   If Mary later decides that she can handle the examination on her own, she can revoke her power of attorney even though Stan does not revoke his power of attorney. 2012 1040 (See Revocation of Power of Attorney/Withdrawal of Representative, earlier, for the special rules that apply. 2012 1040 ) Line 7—Signature of taxpayer. 2012 1040   Stan and Mary each signs and dates his or her Form 2848. 2012 1040 If a taxpayer does not sign, the IRS cannot accept the form. 2012 1040 Part II—Declaration of Representative. 2012 1040   Jim Smith must complete this part of Form 2848. 2012 1040 If he does not sign this part, the IRS cannot accept the form. 2012 1040 What Happens to the Power of Attorney When Filed? A power of attorney will be recognized after it is received, reviewed, and determined by the IRS to contain the required information. 2012 1040 However, until a power of attorney is entered on the CAF system, IRS personnel may be unaware of the authority of the person you have named to represent you. 2012 1040 Therefore, during this interim period, IRS personnel may request that you or your representative bring a copy to any meeting with the IRS. 2012 1040 This image is too large to be displayed in the current screen. 2012 1040 Please click the link to view the image. 2012 1040 Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. 2012 1040 Please click the link to view the image. 2012 1040 Filled-in Form 2848 - Page 2 This image is too large to be displayed in the current screen. 2012 1040 Please click the link to view the image. 2012 1040 Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. 2012 1040 Please click the link to view the image. 2012 1040 Filled-in Form 2848 - Page 2 Processing and Handling How the power of attorney is processed and handled depends on whether it is a complete or incomplete document. 2012 1040 Incomplete document. 2012 1040   If Form 2848 is incomplete, the IRS will attempt to secure the missing information either by writing or telephoning you or your representative. 2012 1040 For example, if your signature or signature date is missing, the IRS will contact you. 2012 1040 If information concerning your representative is missing and information sufficient to make a contact (such as an address and/or a telephone number) is on the document, the IRS will try to contact your representative. 2012 1040   In either case, the power of attorney is not considered valid until all required information is entered on the document. 2012 1040 The individual(s) named as representative(s) will not be recognized to practice before the IRS, on your behalf, until the document is complete and accepted by the IRS. 2012 1040 Complete document. 2012 1040   If the power of attorney is complete and valid, the IRS will take action to recognize the representative. 2012 1040 In most instances, this includes processing the document on the CAF system. 2012 1040 Recording the data on the CAF system enables the IRS to direct copies of mailings to authorized representatives and to readily recognize the scope of authority granted. 2012 1040 Documents not processed on CAF. 2012 1040   Specific-use powers of attorney are not processed on the CAF system (see Preparation of Form – Helpful Hints, earlier). 2012 1040 For example, a power of attorney that is a one-time or specific-issue grant of authority is not processed on the CAF system. 2012 1040 These documents remain with the related case files. 2012 1040 In this situation, you should check the box on line 4 of Form 2848. 2012 1040 In these situations, the representative should bring a copy of the power of attorney to each meeting with the IRS. 2012 1040 Dealing With the Representative After a valid power of attorney is filed, the IRS will recognize your representative. 2012 1040 However, if it appears the representative is responsible for unreasonably delaying or hindering the prompt disposition of an IRS matter by failing to furnish, after repeated requests, nonprivileged information, the IRS can contact you directly. 2012 1040 For example, in most instances in which a power of attorney is recognized, the IRS will contact the representative to set up appointments and to provide lists of required items. 2012 1040 However, if the representative is unavailable, does not respond to repeated requests, and does not provide required items (other than items considered privileged), the IRS can bypass your representative and contact you directly. 2012 1040 If a representative engages in conduct described above, the matter can be referred to the Office of Professional Responsibility for consideration of possible disciplinary action. 2012 1040 Notices and other correspondence. 2012 1040   If you have a recognized representative, you and the representative will routinely receive notices and other correspondence from the IRS (either the original or a copy) if you checked the box in the left column of line 2 of Form 2848. 2012 1040 If the power of attorney is processed on the CAF system, the IRS will send your representative(s) a duplicate of all computer-generated correspondence that is sent to you. 2012 1040 This includes notices and letters produced either at the Martinsburg Computing Center, or other IRS centers. 2012 1040 The IRS employee handling the case is responsible for ensuring that the original and any requested copies of each manually-generated correspondence are sent to you and your representative(s) in accordance with your authorization. 2012 1040 How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. 2012 1040 By selecting the method that is best for you, you will have quick and easy access to tax help. 2012 1040 Free help with your return. 2012 1040   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2012 1040 The Volunteer Income Tax Assistance (VITA) program is designed to help low and moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2012 1040 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2012 1040 To find the nearest VITA or TCE site, visit IRS. 2012 1040 gov or call 1-800-906-9887 or 1-800-829-1040. 2012 1040   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2012 1040 To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. 2012 1040 aarp. 2012 1040 org/money/taxaide. 2012 1040   For more information on these programs, go to IRS. 2012 1040 gov and enter keyword “VITA” in the upper right-hand corner. 2012 1040 Internet. 2012 1040 You can access the IRS website at IRS. 2012 1040 gov 24 hours a day, 7 days a week to: E-file your return. 2012 1040 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 2012 1040 Check the status of your refund. 2012 1040 Go to IRS. 2012 1040 gov and click on Where's My Refund. 2012 1040 Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 2012 1040 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2012 1040 Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2012 1040 Download forms, including talking tax forms, instructions, and publications. 2012 1040 Order IRS products online. 2012 1040 Research your tax questions online. 2012 1040 Search publications online by topic or keyword. 2012 1040 Use the online Internal Revenue Code, regulations, or other official guidance. 2012 1040 View Internal Revenue Bulletins (IRBs) published in the last few years. 2012 1040 Figure your withholding allowances using the withholding calculator online at www. 2012 1040 irs. 2012 1040 gov/individuals. 2012 1040 Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. 2012 1040 irs. 2012 1040 gov/individuals. 2012 1040 Sign up to receive local and national tax news by email. 2012 1040 Get information on starting and operating a small business. 2012 1040 Phone. 2012 1040 Many services are available by phone. 2012 1040   Ordering forms, instructions, and publications. 2012 1040 Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. 2012 1040 You should receive your order within 10 days. 2012 1040 Asking tax questions. 2012 1040 Call the IRS with your tax questions at 1-800-829-1040. 2012 1040 Solving problems. 2012 1040 You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 2012 1040 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 2012 1040 Call your local Taxpayer Assistance Center for an appointment. 2012 1040 To find the number, go to www. 2012 1040 irs. 2012 1040 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2012 1040 TTY/TDD equipment. 2012 1040 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 2012 1040 TeleTax topics. 2012 1040 Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 2012 1040 Refund information. 2012 1040 To check the status of your refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). 2012 1040 Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 2012 1040 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2012 1040 Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2012 1040 If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. 2012 1040 Other refund information. 2012 1040 To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. 2012 1040 Evaluating the quality of our telephone services. 2012 1040 To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 2012 1040 One method is for a second IRS representative to listen in on or record random telephone calls. 2012 1040 Another is to ask some callers to complete a short survey at the end of the call. 2012 1040 Walk-in. 2012 1040 Many products and services are available on a walk-in basis. 2012 1040   Products. 2012 1040 You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2012 1040 Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. 2012 1040 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 2012 1040 Services. 2012 1040 You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 2012 1040 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2012 1040 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. 2012 1040 No appointment is necessary—just walk in. 2012 1040 If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 2012 1040 A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 2012 1040 If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 2012 1040 All other issues will be handled without an appointment. 2012 1040 To find the number of your local office, go to  www. 2012 1040 irs. 2012 1040 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2012 1040 Mail. 2012 1040 You can send your order for forms, instructions, and publications to the address below. 2012 1040 You should receive a response within 10 days after your request is received. 2012 1040  Internal Revenue Service 1201 N. 2012 1040 Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. 2012 1040   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2012 1040 Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. 2012 1040 We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. 2012 1040 Remember, the worst thing you can do is nothing at all. 2012 1040   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. 2012 1040 You face (or your business is facing) an immediate threat of adverse action. 2012 1040 You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. 2012 1040   If you qualify for our help, we’ll do everything we can to get your problem resolved. 2012 1040 You will be assigned to one advocate who will be with you at every turn. 2012 1040 We have offices in every state, the District of Columbia, and Puerto Rico. 2012 1040 Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. 2012 1040 And our services are always free. 2012 1040   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. 2012 1040 Our tax toolkit at www. 2012 1040 TaxpayerAdvocate. 2012 1040 irs. 2012 1040 gov can help you understand these rights. 2012 1040   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. 2012 1040 irs. 2012 1040 gov/advocate. 2012 1040 You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. 2012 1040   TAS also handles large-scale or systemic problems that affect many taxpayers. 2012 1040 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2012 1040 irs. 2012 1040 gov/advocate. 2012 1040 Low Income Taxpayer Clinics (LITCs). 2012 1040   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. 2012 1040 Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. 2012 1040 These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. 2012 1040 Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. 2012 1040 For more information and to find a clinic near you, see the LITC page on www. 2012 1040 irs. 2012 1040 gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. 2012 1040 This publication is also available by calling 1-800-829-3676 or at your local IRS office. 2012 1040 Free tax services. 2012 1040   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. 2012 1040 Learn about free tax information from the IRS, including publications, services, and education and assistance programs. 2012 1040 The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. 2012 1040 The majority of the information and services listed in this publication are available to you free of charge. 2012 1040 If there is a fee associated with a resource or service, it is listed in the publication. 2012 1040   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 2012 1040 DVD for tax products. 2012 1040 You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 2012 1040 Prior-year forms, instructions, and publications. 2012 1040 Tax Map: an electronic research tool and finding aid. 2012 1040 Tax law frequently asked questions. 2012 1040 Tax Topics from the IRS telephone response system. 2012 1040 Internal Revenue Code—Title 26 of the U. 2012 1040 S. 2012 1040 Code. 2012 1040 Links to other Internet based Tax Research Materials. 2012 1040 Fill-in, print, and save features for most tax forms. 2012 1040 Internal Revenue Bulletins. 2012 1040 Toll-free and email technical support. 2012 1040 Two releases during the year. 2012 1040  – The first release will ship the beginning of January. 2012 1040  – The final release will ship the beginning of March. 2012 1040 Purchase the DVD from National Technical Information Service (NTIS) at www. 2012 1040 irs. 2012 1040 gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). 2012 1040 Prev  Up  Next   Home   More Online Publications
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Linking to USA.gov

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Short Version: USA.gov is the U.S. government's official web portal to all federal, state, and local government web resources and services.


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The 2012 1040

2012 1040 Publication 544 - Introductory Material Table of Contents Future Developments What's New Important Reminders IntroductionOrdering forms and publications. 2012 1040 Tax questions. 2012 1040 Future Developments For the latest information about developments related to Publication 544, such as legislation enacted after it was published, go to www. 2012 1040 irs. 2012 1040 gov/pub544. 2012 1040 What's New Direct reporting on Schedule D. 2012 1040   For 2013, certain transactions may be combined and the totals reported directly on Schedule D. 2012 1040 If you choose to do that, you do not need to include these transactions on Form 8949, Sales and Other Dispositions of Capital Assets. 2012 1040 For additional information, see Schedule D and Form 8949 in chapter 4. 2012 1040 Tax rate on net capital gain and qualified dividends. 2012 1040   The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. 2012 1040 See Capital Gains Tax Rates in chapter 4. 2012 1040 Important Reminders Dispositions of U. 2012 1040 S. 2012 1040 real property interests by foreign persons. 2012 1040  If you are a foreign person or firm and you sell or otherwise dispose of a U. 2012 1040 S. 2012 1040 real property interest, the buyer (or other transferee) may have to withhold income tax on the amount you receive for the property (including cash, the fair market value of other property, and any assumed liability). 2012 1040 Corporations, partnerships, trusts, and estates also may have to withhold on certain U. 2012 1040 S. 2012 1040 real property interests they distribute to you. 2012 1040 You must report these dispositions and distributions and any income tax withheld on your U. 2012 1040 S. 2012 1040 income tax return. 2012 1040 For more information on dispositions of U. 2012 1040 S. 2012 1040 real property interests, see Publication 519, U. 2012 1040 S. 2012 1040 Tax Guide for Aliens. 2012 1040 Also see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. 2012 1040 Foreign source income. 2012 1040  If you are a U. 2012 1040 S. 2012 1040 citizen with income from dispositions of property outside the United States (foreign income), you must report all such income on your tax return unless it is exempt from U. 2012 1040 S. 2012 1040 law. 2012 1040 This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payor. 2012 1040 Photographs of missing children. 2012 1040  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2012 1040 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 1040 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2012 1040 Introduction You dispose of property when any of the following occurs. 2012 1040 You sell property. 2012 1040 You exchange property for other property. 2012 1040 Your property is condemned or disposed of under threat of condemnation. 2012 1040 Your property is repossessed. 2012 1040 You abandon property. 2012 1040 You give property away. 2012 1040 This publication explains the tax rules that apply when you dispose of property. 2012 1040 It discusses the following topics. 2012 1040 How to figure a gain or loss. 2012 1040 Whether your gain or loss is ordinary or capital. 2012 1040 How to treat your gain or loss when you dispose of business property. 2012 1040 How to report a gain or loss. 2012 1040 This publication also explains whether your gain is taxable or your loss is deductible. 2012 1040 This publication does not discuss certain transactions covered in other IRS publications. 2012 1040 These include the following. 2012 1040 Most transactions involving stocks, bonds, options, forward and futures contracts, and similar investments. 2012 1040 See chapter 4 of Publication 550, Investment Income and Expenses. 2012 1040 Sale of your main home. 2012 1040 See Publication 523, Selling Your Home. 2012 1040 Installment sales. 2012 1040 See Publication 537, Installment Sales. 2012 1040 Transfers of property at death. 2012 1040 See Publication 559, Survivors, Executors, and Administrators. 2012 1040 Forms to file. 2012 1040   When you dispose of property, you usually will have to file one or more of the following forms. 2012 1040 Schedule D, Capital Gains and Losses. 2012 1040 Form 4797, Sales of Business Property. 2012 1040 Form 8824, Like-Kind Exchanges. 2012 1040 Form 8949, Sales and Other Dispositions of Capital Assets. 2012 1040    Although the discussions in this publication may at times refer mainly to individuals, many of the rules discussed also apply to taxpayers other than individuals. 2012 1040 However, the rules for property held for personal use usually will not apply to taxpayers other than individuals. 2012 1040 Comments and suggestions. 2012 1040   We welcome your comments about this publication and your suggestions for future editions. 2012 1040   You can send your comments to the following address. 2012 1040 Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2012 1040 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 1040 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 1040 You can also send us comments from www. 2012 1040 irs. 2012 1040 gov/formspubs/. 2012 1040 Click on “More Information ” and then on “Give us feedback. 2012 1040 ” Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. 2012 1040 Ordering forms and publications. 2012 1040   Visit www. 2012 1040 irs. 2012 1040 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2012 1040 Internal Revenue Service 1201 N. 2012 1040 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2012 1040   If you have a tax question, check the information available on IRS. 2012 1040 gov or call 1-800-829-1040. 2012 1040 We cannot answer tax questions sent to either of the above addresses. 2012 1040 Prev  Up  Next   Home   More Online Publications