File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

2012 Free Taxes Online

Amend A ReturnTurbotax 1040xTax Preparation OnlineH R BlockIrs Electronic FilingCan You Do State Taxes For FreeH & R Block Tax EstimatorIrs 1040 FormFile 2012 Tax Return FreeFederal Tax FormsFree Federal & State E-fileFederal Taxes 2012Ez Federal Tax FormAmended Tax Return 2012Filing Tax ReturnE File 2009 Tax Return1040v Tax FormForm 1040 Ez 2013 InstructionsIncome Tax Preparation Seniors2009 Taxes1040 Ez FormAmending Income Tax Returns For Individuals2012 Tax Return TurbotaxHow Do I File A 2011 Tax ReturnHow To File State Taxes FreeHow To File A Late Tax Return 2011Irs Amendment Forms1040x Amended Form2012 Tax Forms EzWhere Can I File Just My State TaxesInstructions For Filing An Amended Tax Return2012 Income Tax ReturnHow Do I Amend My 2012 TaxesForm 4868Efile State Income TaxI Didn T File Taxes For 2012Irs Amended Return FormFile Taxes Online Free 20111040 Ez TaxE File Taxes

2012 Free Taxes Online

2012 free taxes online 2. 2012 free taxes online   Accounting Periods and Methods Table of Contents Introduction Useful Items - You may want to see: Accounting Periods Accounting MethodsCash Method Accrual Method Combination Method Inventories Uniform Capitalization Rules Special Methods Change in Accounting Method Introduction You must figure your taxable income and file an income tax return for an annual accounting period called a tax year. 2012 free taxes online Also, you must consistently use an accounting method that clearly shows your income and expenses for the tax year. 2012 free taxes online Useful Items - You may want to see: Publication 538 Accounting Periods and Methods See chapter 12 for information about getting publications and forms. 2012 free taxes online Accounting Periods When preparing a statement of income and expenses (generally your income tax return), you must use your books and records for a specific interval of time called an accounting period. 2012 free taxes online The annual accounting period for your income tax return is called a tax year. 2012 free taxes online You can use one of the following tax years. 2012 free taxes online A calendar tax year. 2012 free taxes online A fiscal tax year. 2012 free taxes online Unless you have a required tax year, you adopt a tax year by filing your first income tax return using that tax year. 2012 free taxes online A required tax year is a tax year required under the Internal Revenue Code or the Income Tax Regulations. 2012 free taxes online Calendar tax year. 2012 free taxes online   A calendar tax year is 12 consecutive months beginning January 1 and ending December 31. 2012 free taxes online   You must adopt the calendar tax year if any of the following apply. 2012 free taxes online You do not keep books. 2012 free taxes online You have no annual accounting period. 2012 free taxes online Your present tax year does not qualify as a fiscal year. 2012 free taxes online Your use of the calendar tax year is required under the Internal Revenue Code or the Income Tax Regulations. 2012 free taxes online   If you filed your first income tax return using the calendar tax year and you later begin business as a sole proprietor, you must continue to use the calendar tax year unless you get IRS approval to change it or are otherwise allowed to change it without IRS approval. 2012 free taxes online For more information, see Change in tax year, later. 2012 free taxes online   If you adopt the calendar tax year, you must maintain your books and records and report your income and expenses for the period from January 1 through December 31 of each year. 2012 free taxes online Fiscal tax year. 2012 free taxes online   A fiscal tax year is 12 consecutive months ending on the last day of any month except December. 2012 free taxes online A 52-53-week tax year is a fiscal tax year that varies from 52 to 53 weeks but does not have to end on the last day of a month. 2012 free taxes online   If you adopt a fiscal tax year, you must maintain your books and records and report your income and expenses using the same tax year. 2012 free taxes online   For more information on a fiscal tax year, including a 52-53-week tax year, see Publication 538. 2012 free taxes online Change in tax year. 2012 free taxes online   Generally, you must file Form 1128, Application To Adopt, Change, or Retain a Tax Year, to request IRS approval to change your tax year. 2012 free taxes online See the Instructions for Form 1128 for exceptions. 2012 free taxes online If you qualify for an automatic approval request, a user fee is not required. 2012 free taxes online If you do not qualify for automatic approval, a ruling must be requested. 2012 free taxes online See the instructions for Form 1128 for information about user fees if you are requesting a ruling. 2012 free taxes online Accounting Methods An accounting method is a set of rules used to determine when and how income and expenses are reported. 2012 free taxes online Your accounting method includes not only the overall method of accounting you use, but also the accounting treatment you use for any material item. 2012 free taxes online You choose an accounting method for your business when you file your first income tax return that includes a Schedule C for the business. 2012 free taxes online After that, if you want to change your accounting method, you must generally get IRS approval. 2012 free taxes online See Change in Accounting Method, later. 2012 free taxes online Kinds of methods. 2012 free taxes online   Generally, you can use any of the following accounting methods. 2012 free taxes online Cash method. 2012 free taxes online An accrual method. 2012 free taxes online Special methods of accounting for certain items of income and expenses. 2012 free taxes online Combination method using elements of two or more of the above. 2012 free taxes online You must use the same accounting method to figure your taxable income and to keep your books. 2012 free taxes online Also, you must use an accounting method that clearly shows your income. 2012 free taxes online Business and personal items. 2012 free taxes online   You can account for business and personal items under different accounting methods. 2012 free taxes online For example, you can figure your business income under an accrual method, even if you use the cash method to figure personal items. 2012 free taxes online Two or more businesses. 2012 free taxes online   If you have two or more separate and distinct businesses, you can use a different accounting method for each if the method clearly reflects the income of each business. 2012 free taxes online They are separate and distinct only if you maintain complete and separate books and records for each business. 2012 free taxes online Cash Method Most individuals and many sole proprietors with no inventory use the cash method because they find it easier to keep cash method records. 2012 free taxes online However, if an inventory is necessary to account for your income, you must generally use an accrual method of accounting for sales and purchases. 2012 free taxes online For more information, see Inventories, later. 2012 free taxes online Income Under the cash method, include in your gross income all items of income you actually or constructively receive during your tax year. 2012 free taxes online If you receive property or services, you must include their fair market value in income. 2012 free taxes online Example. 2012 free taxes online On December 30, 2012, Mrs. 2012 free taxes online Sycamore sent you a check for interior decorating services you provided to her. 2012 free taxes online You received the check on January 2, 2013. 2012 free taxes online You must include the amount of the check in income for 2013. 2012 free taxes online Constructive receipt. 2012 free taxes online   You have constructive receipt of income when an amount is credited to your account or made available to you without restriction. 2012 free taxes online You do not need to have possession of it. 2012 free taxes online If you authorize someone to be your agent and receive income for you, you are treated as having received it when your agent received it. 2012 free taxes online Example. 2012 free taxes online Interest is credited to your bank account in December 2013. 2012 free taxes online You do not withdraw it or enter it into your passbook until 2014. 2012 free taxes online You must include it in your gross income for 2013. 2012 free taxes online Delaying receipt of income. 2012 free taxes online   You cannot hold checks or postpone taking possession of similar property from one tax year to another to avoid paying tax on the income. 2012 free taxes online You must report the income in the year the property is received or made available to you without restriction. 2012 free taxes online Example. 2012 free taxes online Frances Jones, a service contractor, was entitled to receive a $10,000 payment on a contract in December 2013. 2012 free taxes online She was told in December that her payment was available. 2012 free taxes online At her request, she was not paid until January 2014. 2012 free taxes online She must include this payment in her 2013 income because it was constructively received in 2013. 2012 free taxes online Checks. 2012 free taxes online   Receipt of a valid check by the end of the tax year is constructive receipt of income in that year, even if you cannot cash or deposit the check until the following year. 2012 free taxes online Example. 2012 free taxes online Dr. 2012 free taxes online Redd received a check for $500 on December 31, 2013, from a patient. 2012 free taxes online She could not deposit the check in her business account until January 2, 2014. 2012 free taxes online She must include this fee in her income for 2013. 2012 free taxes online Debts paid by another person or canceled. 2012 free taxes online   If your debts are paid by another person or are canceled by your creditors, you may have to report part or all of this debt relief as income. 2012 free taxes online If you receive income in this way, you constructively receive the income when the debt is canceled or paid. 2012 free taxes online For more information, see Canceled Debt under Kinds of Income in chapter 5. 2012 free taxes online Repayment of income. 2012 free taxes online   If you include an amount in income and in a later year you have to repay all or part of it, you can usually deduct the repayment in the year in which you make it. 2012 free taxes online If the amount you repay is over $3,000, a special rule applies. 2012 free taxes online For details about the special rule, see Repayments in chapter 11 of Publication 535, Business Expenses. 2012 free taxes online Expenses Under the cash method, you generally deduct expenses in the tax year in which you actually pay them. 2012 free taxes online This includes business expenses for which you contest liability. 2012 free taxes online However, you may not be able to deduct an expense paid in advance or you may be required to capitalize certain costs, as explained later under Uniform Capitalization Rules. 2012 free taxes online Expenses paid in advance. 2012 free taxes online   You can deduct an expense you pay in advance only in the year to which it applies. 2012 free taxes online Example. 2012 free taxes online You are a calendar year taxpayer and you pay $1,000 in 2013 for a business insurance policy effective for one year, beginning July 1. 2012 free taxes online You can deduct $500 in 2013 and $500 in 2014. 2012 free taxes online Accrual Method Under an accrual method of accounting, you generally report income in the year earned and deduct or capitalize expenses in the year incurred. 2012 free taxes online The purpose of an accrual method of accounting is to match income and expenses in the correct year. 2012 free taxes online Income—General Rule Under an accrual method, you generally include an amount in your gross income for the tax year in which all events that fix your right to receive the income have occurred and you can determine the amount with reasonable accuracy. 2012 free taxes online Example. 2012 free taxes online You are a calendar year accrual method taxpayer. 2012 free taxes online You sold a computer on December 28, 2013. 2012 free taxes online You billed the customer in the first week of January 2014, but you did not receive payment until February 2014. 2012 free taxes online You must include the amount received for the computer in your 2013 income. 2012 free taxes online Income—Special Rules The following are special rules that apply to advance payments, estimating income, and changing a payment schedule for services. 2012 free taxes online Estimated income. 2012 free taxes online   If you include a reasonably estimated amount in gross income, and later determine the exact amount is different, take the difference into account in the tax year in which you make the determination. 2012 free taxes online Change in payment schedule for services. 2012 free taxes online   If you perform services for a basic rate specified in a contract, you must accrue the income at the basic rate, even if you agree to receive payments at a lower rate until you complete the services and then receive the difference. 2012 free taxes online Advance payments for services. 2012 free taxes online   Generally, you report an advance payment for services to be performed in a later tax year as income in the year you receive the payment. 2012 free taxes online However, if you receive an advance payment for services you agree to perform by the end of the next tax year, you can elect to postpone including the advance payment in income until the next tax year. 2012 free taxes online However, you cannot postpone including any payment beyond that tax year. 2012 free taxes online   For more information, see Advance Payment for Services under Accrual Method in Publication 538. 2012 free taxes online That publication also explains special rules for reporting the following types of income. 2012 free taxes online Advance payments for service agreements. 2012 free taxes online Prepaid rent. 2012 free taxes online Advance payments for sales. 2012 free taxes online   Special rules apply to including income from advance payments on agreements for future sales or other dispositions of goods you hold primarily for sale to your customers in the ordinary course of your business. 2012 free taxes online If the advance payments are for contracts involving both the sale and service of goods, it may be necessary to treat them as two agreements. 2012 free taxes online An agreement includes a gift certificate that can be redeemed for goods. 2012 free taxes online Treat amounts that are due and payable as amounts you received. 2012 free taxes online   You generally include an advance payment in income for the tax year in which you receive it. 2012 free taxes online However, you can use an alternative method. 2012 free taxes online For information about the alternative method, see Publication 538. 2012 free taxes online Expenses Under an accrual method of accounting, you generally deduct or capitalize a business expense when both the following apply. 2012 free taxes online The all-events test has been met. 2012 free taxes online The test has been met when: All events have occurred that fix the fact of liability, and The liability can be determined with reasonable accuracy. 2012 free taxes online Economic performance has occurred. 2012 free taxes online Economic performance. 2012 free taxes online   You generally cannot deduct or capitalize a business expense until economic performance occurs. 2012 free taxes online If your expense is for property or services provided to you, or for your use of property, economic performance occurs as the property or services are provided or as the property is used. 2012 free taxes online If your expense is for property or services you provide to others, economic performance occurs as you provide the property or services. 2012 free taxes online An exception allows certain recurring items to be treated as incurred during a tax year even though economic performance has not occurred. 2012 free taxes online For more information on economic performance, see Economic Performance under Accrual Method in Publication 538. 2012 free taxes online Example. 2012 free taxes online You are a calendar year taxpayer and use an accrual method of accounting. 2012 free taxes online You buy office supplies in December 2013. 2012 free taxes online You receive the supplies and the bill in December, but you pay the bill in January 2014. 2012 free taxes online You can deduct the expense in 2013 because all events that fix the fact of liability have occurred, the amount of the liability could be reasonably determined, and economic performance occurred in that year. 2012 free taxes online Your office supplies may qualify as a recurring expense. 2012 free taxes online In that case, you can deduct them in 2013 even if the supplies are not delivered until 2014 (when economic performance occurs). 2012 free taxes online Keeping inventories. 2012 free taxes online   When the production, purchase, or sale of merchandise is an income-producing factor in your business, you must generally take inventories into account at the beginning and the end of your tax year. 2012 free taxes online If you must account for an inventory, you must generally use an accrual method of accounting for your purchases and sales. 2012 free taxes online For more information, see Inventories , later. 2012 free taxes online Special rule for related persons. 2012 free taxes online   You cannot deduct business expenses and interest owed to a related person who uses the cash method of accounting until you make the payment and the corresponding amount is includible in the related person's gross income. 2012 free taxes online Determine the relationship, for this rule, as of the end of the tax year for which the expense or interest would otherwise be deductible. 2012 free taxes online If a deduction is not allowed under this rule, the rule will continue to apply even if your relationship with the person ends before the expense or interest is includible in the gross income of that person. 2012 free taxes online   Related persons include members of your immediate family, including only brothers and sisters (either whole or half), your spouse, ancestors, and lineal descendants. 2012 free taxes online For a list of other related persons, see section 267 of the Internal Revenue Code. 2012 free taxes online Combination Method You can generally use any combination of cash, accrual, and special methods of accounting if the combination clearly shows your income and expenses and you use it consistently. 2012 free taxes online However, the following restrictions apply. 2012 free taxes online If an inventory is necessary to account for your income, you must generally use an accrual method for purchases and sales. 2012 free taxes online (See, however, Inventories, later. 2012 free taxes online ) You can use the cash method for all other items of income and expenses. 2012 free taxes online If you use the cash method for figuring your income, you must use the cash method for reporting your expenses. 2012 free taxes online If you use an accrual method for reporting your expenses, you must use an accrual method for figuring your income. 2012 free taxes online If you use a combination method that includes the cash method, treat that combination method as the cash method. 2012 free taxes online Inventories Generally, if you produce, purchase, or sell merchandise in your business, you must keep an inventory and use the accrual method for purchases and sales of merchandise. 2012 free taxes online However, the following taxpayers can use the cash method of accounting even if they produce, purchase, or sell merchandise. 2012 free taxes online These taxpayers can also account for inventoriable items as materials and supplies that are not incidental (discussed later). 2012 free taxes online A qualifying taxpayer under Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. 2012 free taxes online A qualifying small business taxpayer under Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. 2012 free taxes online Qualifying taxpayer. 2012 free taxes online   You are a qualifying taxpayer if: Your average annual gross receipts for each prior tax year ending on or after December 17, 1998, is $1 million or less. 2012 free taxes online (Your average annual gross receipts for a tax year is figured by adding the gross receipts for that tax year and the 2 preceding tax years and dividing by 3. 2012 free taxes online ) Your business is not a tax shelter, as defined under section 448(d)(3) of the Internal Revenue Code. 2012 free taxes online Qualifying small business taxpayer. 2012 free taxes online   You are a qualifying small business taxpayer if: Your average annual gross receipts for each prior tax year ending on or after December 31, 2000, is more than $1 million but not more than $10 million. 2012 free taxes online (Your average annual gross receipts for a tax year is figured by adding the gross receipts for that tax year and the 2 preceding tax years and dividing the total by 3. 2012 free taxes online ) You are not prohibited from using the cash method under section 448 of the Internal Revenue Code. 2012 free taxes online Your principal business activity is an eligible business (described in Publication 538 and Revenue Procedure 2002-28). 2012 free taxes online Business not owned or not in existence for 3 years. 2012 free taxes online   If you did not own your business for all of the 3-tax-year period used in figuring your average annual gross receipts, include the period of any predecessor. 2012 free taxes online If your business has not been in existence for the 3-tax-year period, base your average on the period it has existed including any short tax years, annualizing the short tax year's gross receipts. 2012 free taxes online Materials and supplies that are not incidental. 2012 free taxes online   If you account for inventoriable items as materials and supplies that are not incidental, you will deduct the cost of the items you would otherwise include in inventory in the year you sell the items, or the year you pay for them, whichever is later. 2012 free taxes online If you are a producer, you can use any reasonable method to estimate the raw material in your work in process and finished goods on hand at the end of the year to determine the raw material used to produce finished goods that were sold during the year. 2012 free taxes online Changing accounting method. 2012 free taxes online   If you are a qualifying taxpayer or qualifying small business taxpayer and want to change to the cash method or to account for inventoriable items as non-incidental materials and supplies, you must file Form 3115, Application for Change in Accounting Method. 2012 free taxes online See Change in Accounting Method, later. 2012 free taxes online More information. 2012 free taxes online    For more information about the qualifying taxpayer exception, see Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. 2012 free taxes online For more information about the qualifying small business taxpayer exception, see Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. 2012 free taxes online Items included in inventory. 2012 free taxes online   If you are required to account for inventories, include the following items when accounting for your inventory. 2012 free taxes online Merchandise or stock in trade. 2012 free taxes online Raw materials. 2012 free taxes online Work in process. 2012 free taxes online Finished products. 2012 free taxes online Supplies that physically become a part of the item intended for sale. 2012 free taxes online Valuing inventory. 2012 free taxes online   You must value your inventory at the beginning and end of each tax year to determine your cost of goods sold (Schedule C, line 42). 2012 free taxes online To determine the value of your inventory, you need a method for identifying the items in your inventory and a method for valuing these items. 2012 free taxes online   Inventory valuation rules cannot be the same for all kinds of businesses. 2012 free taxes online The method you use to value your inventory must conform to generally accepted accounting principles for similar businesses and must clearly reflect income. 2012 free taxes online Your inventory practices must be consistent from year to year. 2012 free taxes online More information. 2012 free taxes online   For more information about inventories, see Publication 538. 2012 free taxes online Uniform Capitalization Rules Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for production or resale activities. 2012 free taxes online Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. 2012 free taxes online You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. 2012 free taxes online Activities subject to the uniform capitalization rules. 2012 free taxes online   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. 2012 free taxes online Produce real or tangible personal property. 2012 free taxes online For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. 2012 free taxes online Acquire property for resale. 2012 free taxes online Exceptions. 2012 free taxes online   These rules do not apply to the following property. 2012 free taxes online Personal property you acquire for resale if your average annual gross receipts are $10 million or less. 2012 free taxes online Property you produce if you meet either of the following conditions. 2012 free taxes online Your indirect costs of producing the property are $200,000 or less. 2012 free taxes online You use the cash method of accounting and do not account for inventories. 2012 free taxes online For more information, see Inventories, earlier. 2012 free taxes online Special Methods There are special methods of accounting for certain items of income or expense. 2012 free taxes online These include the following. 2012 free taxes online Amortization, discussed in chapter 8 of Publication 535, Business Expenses. 2012 free taxes online Bad debts, discussed in chapter 10 of Publication 535. 2012 free taxes online Depletion, discussed in chapter 9 of Publication 535. 2012 free taxes online Depreciation, discussed in Publication 946, How To Depreciate Property. 2012 free taxes online Installment sales, discussed in Publication 537, Installment Sales. 2012 free taxes online Change in Accounting Method Once you have set up your accounting method, you must generally get IRS approval before you can change to another method. 2012 free taxes online A change in your accounting method includes a change in: Your overall method, such as from cash to an accrual method, and Your treatment of any material item. 2012 free taxes online To get approval, you must file Form 3115, Application for Change in Accounting Method. 2012 free taxes online You can get IRS approval to change an accounting method under either the automatic change procedures or the advance consent request procedures. 2012 free taxes online You may have to pay a user fee. 2012 free taxes online For more information, see the form instructions. 2012 free taxes online Automatic change procedures. 2012 free taxes online   Certain taxpayers can presume to have IRS approval to change their method of accounting. 2012 free taxes online The approval is granted for the tax year for which the taxpayer requests a change (year of change), if the taxpayer complies with the provisions of the automatic change procedures. 2012 free taxes online No user fee is required for an application filed under an automatic change procedure generally covered in Revenue Procedure 2002-9. 2012 free taxes online   Generally, you must use Form 3115 to request an automatic change. 2012 free taxes online For more information, see the Instructions for Form 3115. 2012 free taxes online Prev  Up  Next   Home   More Online Publications
Español

Avoid Telemarketing and Unwanted Mail

There's a lot you can do to stop the growing pile of unwanted mail in your mailbox and unwelcome telemarketers on your phone.


  • Do Not Call Registry
    Permanently restrict telemarketing calls by registering your phone number on the Do Not Call list.
  • Pre-recorded Messages
    Learn what pre-recorded sales calls or robocalls are allowed or prohibited.
  • Junk Mail
    Tips to help stop unwanted telemarketing calls and junk mail.

The 2012 Free Taxes Online

2012 free taxes online Index A Application for enrollment, Form 23 and Form 23-EP. 2012 free taxes online , Form 5434. 2012 free taxes online Assistance (see Tax help) Associations, Corporations, associations, partnerships, and other persons that are not individuals. 2012 free taxes online Attorneys, Attorneys. 2012 free taxes online Authorization letter, Authorization for Special Appearances C CAF number, Authorization for Special Appearances Certified public accountants (CPAs), Certified public accountants (CPAs). 2012 free taxes online Comments, Comments and suggestions. 2012 free taxes online Corporations, Corporations, associations, partnerships, and other persons that are not individuals. 2012 free taxes online CPAs (see Certified public accountants (CPAs)) D Disbarment, Suspension and disbarment. 2012 free taxes online , Censure, Disbarments, and Suspensions Disreputable conduct, Incompetence and Disreputable Conduct E Enrolled actuaries, Enrolled actuaries. 2012 free taxes online Enrolled agent:, Enrolled agents. 2012 free taxes online , How Does an Individual Become Enrolled? Enrolled retirement plan agent:, Enrolled retirement plan agents. 2012 free taxes online F FAX copies, FAX copies. 2012 free taxes online Form 23 and Form 23-EP, Form 23 and Form 23-EP. 2012 free taxes online Form 2587, Form 2587. 2012 free taxes online Form 2848, Form Required, Preparation of Form — Helpful Hints, How Do I Fill Out Form 2848? Form 5434, Form 5434. 2012 free taxes online Free tax services, How To Get Tax Help G Glossary, Practice Before the IRS, Authorizing a Representative H Help (see Tax help) I Inactive retirement status, Inactive retirement status. 2012 free taxes online Inactive roster, Inactive roster. 2012 free taxes online Incapacity or incompetency, Incapacity or incompetency. 2012 free taxes online L Loss of eligibility Failure to meet requirements, Failure to meet requirements. 2012 free taxes online Loss of eligibility:, Loss of Eligibility M More information (see Tax help) N Non-IRS power of attorney, Non-IRS powers of attorney. 2012 free taxes online O Office of Professional Responsibility, Practice Before the IRS P Partnerships, Corporations, associations, partnerships, and other persons that are not individuals. 2012 free taxes online Power of attorney Processing and handling, Processing and Handling Representative, Dealing With the Representative Power of attorney:, What Is a Power of Attorney?, When Is a Power of Attorney Required?, Where To File a Power of Attorney, When Is a Power of Attorney Not Required?, What Happens to the Power of Attorney When Filed? Practice before the IRS, What Is Practice Before the IRS?, Who Can Practice Before the IRS?, Who Cannot Practice Before the IRS? Processing a non-IRS power of attorney, Processing a non-IRS power of attorney. 2012 free taxes online Protected communication Tax shelters, Communications regarding corporate tax shelters. 2012 free taxes online Publications (see Tax help) R Registered tax return preparers and unenrolled return preparers, Registered tax return preparers and unenrolled return preparers. 2012 free taxes online Representation outside the United States, Representation Outside the United States Restrictions, Restrictions Rules of practice Due diligence, Due diligence. 2012 free taxes online Duties, Duties Duty to advise, Duty to advise. 2012 free taxes online Restrictions, Restrictions Rules of practice:, What Are the Rules of Practice? S Special appearances, Authorization for Special Appearances Students. 2012 free taxes online , Student. 2012 free taxes online , Students in LITCs and the STCP. 2012 free taxes online Suggestions, Comments and suggestions. 2012 free taxes online Suspension, Suspension and disbarment. 2012 free taxes online , Censure, Disbarments, and Suspensions T Tax help, How To Get Tax Help Taxpayer advocate, Taxpayer Advocate Service. 2012 free taxes online Termination, Incapacity or incompetency. 2012 free taxes online TTY/TDD information, How To Get Tax Help U Unenrolled individuals Employee, Other individuals who may serve as representatives. 2012 free taxes online Family member, Other individuals who may serve as representatives. 2012 free taxes online Fiduciary, Other individuals who may serve as representatives. 2012 free taxes online Individual, Other individuals who may serve as representatives. 2012 free taxes online Officer, Other individuals who may serve as representatives. 2012 free taxes online Partner, Other individuals who may serve as representatives. 2012 free taxes online Unenrolled individuals:, Other individuals who may serve as representatives. 2012 free taxes online W Where to file:, Where To File a Power of Attorney Prev  Up     Home   More Online Publications