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

Amending A Tax Return

Military Tax ReturnsForm 1040x FillableHow Do I Amend A Tax ReturnIrs Amendment FormFiling An Amended Tax Return For 20122011 Tax Forms 1040ezFree State Tax ReturnsFiling Late TaxesTax StudentTaxact 2010 Free VersionHow To File For Self Employment On Taxes1040ez.comHow Many Years Can You File Back TaxesIncome Tax 1040ez2011 Tax ReturnsTaxact For 2011Taxslayer Com LoginIrstax2011 Tax FilingAmend 2010 Tax Return TurbotaxDownload A 1040ez Federal Tax FormFile State Tax ReturnFree Irs FilingFiling Tax Return OnlineCan I E File 1040xFree Tax Usa 2012Www Irs Gov Com1040ez Online FreeWww Myfreetaxes Com Sandiego1040 Ez Tax Form 2012Free State Federal Tax FilingTax Cut Free FileBack Tax DebtHow To File State Taxes Free OnlineFree 2012 State Tax FilingFree State And Federal Tax PreparationIrs Form 1040 VE FileEfiling Income TaxH & R Block Tax Online

Amending A Tax Return

Amending a tax return 11. Amending a tax return   Departing Aliens and the Sailing or Departure Permit Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Aliens Not Required To Obtain Sailing or Departure Permits Aliens Required To Obtain Sailing or Departure PermitsGetting a Sailing or Departure Permit Forms To File Paying Taxes and Obtaining Refunds Bond To Ensure Payment Filing Annual U. Amending a tax return S. Amending a tax return Income Tax Returns Introduction Before leaving the United States, all aliens (except those listed under Aliens Not Required To Obtain Sailing or Departure Permits must obtain a certificate of compliance. Amending a tax return This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Amending a tax return You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Amending a tax return These forms are discussed in this chapter. Amending a tax return To find out if you need a sailing or departure permit, first read Aliens Not Required To Obtain Sailing or Departure Permits . Amending a tax return If you do not fall into one of the categories in that discussion, you must obtain a sailing or departure permit. Amending a tax return Read Aliens Required To Obtain Sailing or Departure Permits . Amending a tax return Topics - This chapter discusses: Who needs a sailing permit, How to get a sailing permit, and Forms you file to get a sailing permit. Amending a tax return Useful Items - You may want to see: Form (and Instructions) 1040-C U. Amending a tax return S. Amending a tax return Departing Alien Income Tax Return 2063 U. Amending a tax return S. Amending a tax return Departing Alien Income Tax Statement See chapter 12 for information about getting these forms. Amending a tax return Aliens Not Required To Obtain Sailing or Departure Permits If you are included in one of the following categories, you do not have to get a sailing or departure permit before leaving the United States. Amending a tax return If you are in one of these categories and do not have to get a sailing or departure permit, you must be able to support your claim for exemption with proper identification or give the authority for the exemption. Amending a tax return Category 1. Amending a tax return   Representatives of foreign governments with diplomatic passports, whether accredited to the United States or other countries, members of their households, and servants accompanying them. Amending a tax return Servants who are leaving, but not with a person with a diplomatic passport, must get a sailing or departure permit. Amending a tax return However, they can get a sailing or departure permit on Form 2063 without examination of their income tax liability by presenting a letter from the chief of their diplomatic mission certifying that: Their name appears on the “White List” (a list of employees of diplomatic missions), and They do not owe to the United States any income tax, and will not owe any tax up to and including the intended date of departure. Amending a tax return   The statement must be presented to an IRS office. Amending a tax return Category 2. Amending a tax return    Employees of international organizations and foreign governments (other than diplomatic representatives exempt under category 1) and members of their households: Whose compensation for official services is exempt from U. Amending a tax return S. Amending a tax return tax under U. Amending a tax return S. Amending a tax return tax laws (described in chapter 10), and Who receive no other income from U. Amending a tax return S. Amending a tax return sources. Amending a tax return If you are an alien in category (1) or (2), above, who filed the waiver under section 247(b) of the Immigration and Nationality Act, you must get a sailing or departure permit. Amending a tax return This is true even if your income is exempt from U. Amending a tax return S. Amending a tax return tax because of an income tax treaty, consular agreement, or international agreement. Amending a tax return Category 3. Amending a tax return   Alien students, industrial trainees, and exchange visitors, including their spouses and children, who enter on an “F-1,” “F-2,” “H-3,” “H-4,” “J-1,” “J-2,” or “Q” visa only and who receive no income from U. Amending a tax return S. Amending a tax return sources while in the United States under those visas other than: Allowances to cover expenses incident to study or training in the United States, such as expenses for travel, maintenance, and tuition, The value of any services or food and lodging connected with this study or training, Income from employment authorized by the U. Amending a tax return S. Amending a tax return Citizenship and Immigration Services (USCIS), or Interest income on deposits that is not effectively connected with a U. Amending a tax return S. Amending a tax return trade or business. Amending a tax return (See Interest Income in chapter 3. Amending a tax return ) Category 4. Amending a tax return   Alien students, including their spouses and children, who enter on an “M-1” or “M-2” visa only and who receive no income from U. Amending a tax return S. Amending a tax return sources while in the United States under those visas, other than: Income from employment authorized by the U. Amending a tax return S. Amending a tax return Citizenship and Immigration Services (USCIS) or Interest income on deposits that is not effectively connected with a U. Amending a tax return S. Amending a tax return trade or business. Amending a tax return (See Interest Income in chapter 3. Amending a tax return ) Category 5. Amending a tax return   Certain other aliens temporarily in the United States who have received no taxable income during the tax year up to and including the date of departure or during the preceding tax year. Amending a tax return If the IRS has reason to believe that an alien has received income subject to tax and that the collection of income tax is jeopardized by departure, it may then require the alien to obtain a sailing or departure permit. Amending a tax return Aliens in this category are: Alien military trainees who enter the United States for training under the sponsorship of the Department of Defense and who leave the United States on official military travel orders, Alien visitors for business on a “B-1” visa, or on both a “B-1” visa and a “B-2” visa, who do not remain in the United States or a U. Amending a tax return S. Amending a tax return possession for more than 90 days during the tax year, Alien visitors for pleasure on a “B-2” visa, Aliens in transit through the United States or any of its possessions on a “C-1” visa, or under a contract, such as a bond agreement, between a transportation line and the Attorney General, and Aliens who enter the United States on a border-crossing identification card or for whom passports, visas, and border-crossing identification cards are not required, if they are: Visitors for pleasure, Visitors for business who do not remain in the United States or a U. Amending a tax return S. Amending a tax return possession for more than 90 days during the tax year, or In transit through the United States or any of its possessions. Amending a tax return Category 6. Amending a tax return   Alien residents of Canada or Mexico who frequently commute between that country and the United States for employment, and whose wages are subject to the withholding of U. Amending a tax return S. Amending a tax return tax. Amending a tax return Aliens Required To Obtain Sailing or Departure Permits If you do not fall into one of the categories listed under Aliens Not Required To Obtain Sailing or Departure Permits, you must obtain a sailing or departure permit. Amending a tax return To obtain a permit, file Form 1040-C or Form 2063 (whichever applies) with your local IRS office before you leave the United States. Amending a tax return See Forms To File , later. Amending a tax return You must also pay all the tax shown as due on Form 1040-C and any taxes due for past years. Amending a tax return See Paying Taxes and Obtaining Refunds , later. Amending a tax return Getting a Sailing or Departure Permit The following discussion covers when and where to get your sailing permit. Amending a tax return Where to get a sailing or departure permit. Amending a tax return   If you have been working in the United States, you should get the permit from an IRS office in the area of your employment, or you may obtain one from an IRS office in the area of your departure. Amending a tax return When to get a sailing or departure permit. Amending a tax return   You should get your sailing or departure permit at least 2 weeks before you plan to leave. Amending a tax return You cannot apply earlier than 30 days before your planned departure date. Amending a tax return Do not wait until the last minute in case there are unexpected problems. Amending a tax return Papers to submit. Amending a tax return   Getting your sailing or departure permit will go faster if you bring to the IRS office papers and documents related to your income and your stay in the United States. Amending a tax return Bring the following records with you if they apply. Amending a tax return Your passport and alien registration card or visa. Amending a tax return Copies of your U. Amending a tax return S. Amending a tax return income tax returns filed for the past 2 years. Amending a tax return If you were in the United States for less than 2 years, bring the income tax returns you filed for that period. Amending a tax return Receipts for income taxes paid on these returns. Amending a tax return Receipts, bank records, canceled checks, and other documents that prove your deductions, business expenses, and dependents claimed on your returns. Amending a tax return A statement from each employer showing wages paid and tax withheld from January 1 of the current year to the date of departure if you were an employee. Amending a tax return If you were self-employed, you must bring a statement of income and expenses up to the date you plan to leave. Amending a tax return Proof of estimated tax payments for the past year and this year. Amending a tax return Documents showing any gain or loss from the sale of personal property and/or real property, including capital assets and merchandise. Amending a tax return Documents relating to scholarship or fellowship grants including: Verification of the grantor, source, and purpose of the grant. Amending a tax return Copies of the application for, and approval of, the grant. Amending a tax return A statement of the amount paid, and your duties and obligations under the grant. Amending a tax return A list of any previous grants. Amending a tax return Documents indicating you qualify for any special tax treaty benefits claimed. Amending a tax return Document verifying your date of departure from the United States, such as an airline ticket. Amending a tax return Document verifying your U. Amending a tax return S. Amending a tax return taxpayer identification number, such as a social security card or an IRS issued Notice CP 565 showing your individual taxpayer identification number (ITIN). Amending a tax return Note. Amending a tax return   If you are married and reside in a community property state, also bring the above-listed documents for your spouse. Amending a tax return This applies whether or not your spouse requires a permit. Amending a tax return Forms To File If you must get a sailing or departure permit, you must file Form 2063 or Form 1040-C. Amending a tax return Employees in the IRS office can assist in filing these forms. Amending a tax return Both forms have a “certificate of compliance” section. Amending a tax return When the certificate of compliance is signed by an agent of the Field Assistance Area Director, it certifies that your U. Amending a tax return S. Amending a tax return tax obligations have been satisfied according to available information. Amending a tax return Your Form 1040-C copy of the signed certificate, or the one detached from Form 2063, is your sailing or departure permit. Amending a tax return Form 2063 This is a short form that asks for certain information but does not include a tax computation. Amending a tax return The following departing aliens can get their sailing or departure permits by filing Form 2063. Amending a tax return Aliens, whether resident or nonresident, who have had no taxable income for the tax year up to and including the date of departure and for the preceding year, if the period for filing the income tax return for that year has not expired. Amending a tax return Resident aliens who have received taxable income during the tax year or preceding year and whose departure will not hinder the collection of any tax. Amending a tax return However, if the IRS has information indicating that the aliens are leaving to avoid paying their income tax, they must file a Form 1040-C. Amending a tax return Aliens in either of these categories who have not filed an income tax return or paid income tax for any tax year must file the return and pay the income tax before they can be issued a sailing or departure permit on Form 2063. Amending a tax return The sailing or departure permit detached from Form 2063 can be used for all departures during the current year. Amending a tax return However, the IRS may cancel the sailing or departure permit for any later departure if it believes the collection of income tax is jeopardized by that later departure. Amending a tax return Form 1040-C If you must get a sailing or departure permit and you do not qualify to file Form 2063, you must file Form 1040-C. Amending a tax return Ordinarily, all income received or reasonably expected to be received during the tax year up to and including the date of departure must be reported on Form 1040-C and the tax on it must be paid. Amending a tax return When you pay any tax shown as due on the Form 1040-C, and you file all returns and pay all tax due for previous years, you will receive a sailing or departure permit. Amending a tax return However, the IRS may permit you to furnish a bond guaranteeing payment instead of paying the taxes for certain years. Amending a tax return See Bond To Ensure Payment , discussed later. Amending a tax return The sailing or departure permit issued under the conditions in this paragraph is only for the specific departure for which it is issued. Amending a tax return Returning to the United States. Amending a tax return   If you furnish the IRS with information showing, to the satisfaction of the IRS, that you intend to return to the United States and that your departure does not jeopardize the collection of income tax, you can get a sailing or departure permit by filing Form 1040-C without having to pay the tax shown on it. Amending a tax return You must, however, file all income tax returns that have not yet been filed as required, and pay all income tax that is due on these returns. Amending a tax return   Your Form 1040-C must include all income received and reasonably expected to be received during the entire year of departure. Amending a tax return The sailing or departure permit issued with this Form 1040-C can be used for all departures during the current year. Amending a tax return However, the Service may cancel the sailing or departure permit for any later departure if the payment of income tax appears to be in jeopardy. Amending a tax return Joint return on Form 1040-C. Amending a tax return   Departing husbands and wives who are nonresident aliens cannot file joint returns. Amending a tax return However, if both spouses are resident aliens, they can file a joint return on Form 1040-C if: Both spouses can reasonably be expected to qualify to file a joint return at the normal close of their tax year, and The tax years of the spouses end at the same time. Amending a tax return Paying Taxes and Obtaining Refunds You must pay all tax shown as due on the Form 1040-C at the time of filing it, except when a bond is furnished, or the IRS is satisfied that your departure does not jeopardize the collection of income tax. Amending a tax return You must also pay any taxes due for past years. Amending a tax return If the tax computation on Form 1040-C results in an overpayment, there is no tax to pay at the time you file that return. Amending a tax return However, the IRS cannot provide a refund at the time of departure. Amending a tax return If you are due a refund, you must file either Form 1040NR or Form 1040NR-EZ at the end of the tax year. Amending a tax return Bond To Ensure Payment Usually, you must pay the tax shown as due on Form 1040-C when you file it. Amending a tax return However, if you pay all taxes due that you owe for prior years, you can furnish a bond guaranteeing payment instead of paying the income taxes shown as due on the Form 1040-C or the tax return for the preceding year if the period for filing that return has not expired. Amending a tax return The bond must equal the tax due plus interest to the date of payment as figured by the IRS. Amending a tax return Information about the form of bond and security on it can be obtained from your IRS office. Amending a tax return Filing Annual U. Amending a tax return S. Amending a tax return Income Tax Returns Form 1040-C is not an annual U. Amending a tax return S. Amending a tax return income tax return. Amending a tax return If an income tax return is required by law, that return must be filed even though a Form 1040-C has already been filed. Amending a tax return Chapters 5 and 7 discuss filing an annual U. Amending a tax return S. Amending a tax return income tax return. Amending a tax return The tax paid with Form 1040-C should be taken as a credit against the tax liability for the entire tax year on your annual U. Amending a tax return S. Amending a tax return income tax return. Amending a tax return Prev  Up  Next   Home   More Online Publications
Español

Managing Household Records

When was the last time you couldn't find an important paper you knew you had carefully put away? How do people decide where to store and keep such records? And how do they know what to keep, what to throw away, and when? Do you have a simple system or roadmap for important papers (PDF |download Adobe Reader) to which you or a loved one can refer to in case of an emergency?

Every household must work out its own records management system, but some general guidelines can help. A good system will provide an overview of what happens to property after a major life event occurs.

Active File

First, gather your important papers and important documents from throughout your home. Put these documents into three piles: an active file, dead storage, and items to discard or shred. The active file should include documents and financial records you deal with on a regular basis and need to refer to. Keep these readily accessible at home:

  • Appliance manuals, warranties and service contracts
  • Bank statements
  • Bill payment receipts
  • Bills awaiting payment
  • Credit card information
  • Education records, diploma, transcripts, etc.
  • Employment records
  • Family health records, including vaccination histories
  • Health benefit information
  • Household inventory
  • Income tax working papers
  • Insurance policies
  • Loan statements and payment books
  • Password list
  • Receipts for items under warranty
  • Safe deposit box inventory (and key)
  • Tax receipts, such as those received for charitable deductions


Dead Storage

All active file papers over 3-years-old are considered dead storage. This may not necessarily apply to everything—for example, appliance manuals that you use frequently should stay in the active file.

Items to Discard

  • Cancelled checks for cash or nondeductible expenses
  • Expired warranties
  • Pay stubs, after reconciling with W-2
  • Other records no longer needed, such as those that were replaced by newer versions, manuals of appliances that you've replaced, etc.
How Long to Keep Documents
Document How Long to Keep It
Bank statements 1 year, unless needed to support tax filings
Birth certificates, marriage licenses, divorce decrees, passports, education records, military service records Forever
Contracts Until updated
Credit card records Until paid, unless needed to support tax filings
Home purchase and improvement records As long as you own the property
Household inventory Forever; update as needed
Insurance, life Forever
Insurance, car, home, etc. Until you renew the policy
Investment statements Shred your monthly statements; keep annual statements until you sell the investments
Investment certificates Until you cash or sell the item
Loan documents Until you sell the item the loan was for
Real estate deeds As long as you own the property
Receipts for large purchases Until you sell or discard the item
Service contracts and warranties Until you sell or discard the item
Social Security card Forever
Social Security statement When you get your new statement online, shred the old one
Tax records 7 years from the filing date
Vehicle titles Until you sell or dispose of the car
Will Until updated

Create Your Filing System

Generally, your home file should include all the items you refer to frequently including bills, warranties, bank statements, etc. You’ll also need a secondary storage location for your more important, difficult to replace papers, such as passports, vehicle titles, birth certificates, etc. A fireproof/waterproof safe may be one possibility, but it's better to store those records in a location away from home, such as a bank safe deposit box.

Organize your home filing system (PDF | download Adobe Reader) in a way that you can understand and manage. Choose one member of your household as file manager who will take responsibility for keeping the filing up-to-date and consistent. However, in case of an emergency, everyone in the household needs to be familiar with the system, including children old enough to understand how to use it. Develop and stick to a regular filing and paperwork schedule to avoid having to deal with backlogged papers. A few minutes once or twice a week should be sufficient.

Consider scanning and storing some documents electronically since it's best to save your important documents and files in a way that can easily be carried away and accessed later. Scanning will give you easy access to your documents and allow you to transfer them via e-mail and easily make back-up copies. Investing in an external hard drive for your computer and regularly backing up important documents will allow you to carry away the external hard drive at a moment's notice.

If you don’t have the time or the desire to take these steps, or have realized that the task is too much to handle, consider asking a friend or family member to help you focus and give a fresh perspective. Or, you may want to consider hiring a professional organizer to provide structure, solutions, and systems, and help you gain a sense of control.

Safe Deposit Box

Once you have organized your documents, you’ll want to consider getting an off-site storage location, such as a safe deposit box. Use the safe deposit box for originals, but remember, you'll still need copies at home if something tragic should happen to you and your safe deposit box gets sealed. Always seal documents stored in a safe deposit box in airtight waterproof containers (like Ziploc bags) to ensure they don’t get damaged. If you'd rather keep your records at home, then get a fireproof/waterproof safe. A good rule of thumb is: Put documents in the box if you can't easily replace them or if you don't know what might happen if you don't have them.

If applicable, you should have official or certified copies of documents for your safe deposit box. "Official" means an original copy with all required signatures. Select documents, such as birth certificates, must also be certified or notarized to be considered valid. You can get most government records for free or at low cost from a government office or online at a government agency's website. If you are unsure whether you need a certified copy, or want more information about which local government office can give you originals of these documents, contact your local consumer protection office. Consult your attorney before you put an original copy of your will in a safe deposit box—some states don’t permit access after a person dies.

If you need to obtain documents regarding birth, death, marriage, or divorce, check out Where to Write for Vital Records for guidance. Be wary of companies that offer to sell you copies of official papers; you should check with the appropriate government agency to see if they will provide the same information free or at a lower price.

Consider keeping copies of the following documents in a safe deposit box or locked in a fireproof/waterproof safe in your home:

  • Adoption papers
  • Advance directives*
  • Birth and death certificates
  • Citizenship papers
  • Contracts of importance
  • Deeds and property titles
  • Household inventory
  • Life insurance policies
  • Marriage licenses and divorce decrees
  • Military discharge papers
  • Passports
  • Powers of attorney*
  • Social Security cards
  • Stock and bond certificates
  • Wills*

*Since the safe deposit box will be sealed at your death, keep a copy of your will somewhere accessible. The same goes for the advance directive and powers of attorney since you may not be able to give others access to the safe deposit box.

Grab and Go Kit for Emergencies

Disasters like floods, fires, earthquakes, and tornadoes strike without warning and can affect anyone. Your number one priority in these situations is making sure your family is safe—not finding your most recent copies of insurance policies or bank statements. An easy-to-grab emergency financial records kit (PDF | download Adobe Reader) will make sure you have access to important documents in case the unexpected happens to you.

What Documents Should You Have Ready?

Store the documents in an accordion file and keep it in your emergency supply kit so that everything you need is together. Items you should put in the kit include originals or copies of:

  • Birth and marriage certificates, divorce decrees
  • Social Security cards of household members
  • Driver's license and other wallet cards
  • Will and/or trust documents; powers of attorney
  • Recent income tax return
  • Passports and/or other identity documents
  • Military discharge papers
  • A list of your prescriptions: name of medication, dosage, pharmacy

Other important papers include:

  • Contacts for family members, employer, financial advisors, attorney, accountant, and banker
  • Insurance policy information
  • Bank, credit union, and credit card account list
  • Summary of personal, financial, property, and other vital information

Other items to consider including:

  • Safe deposit box keys and/or safe combination
  • Computer user names and passwords; CD with relevant personal, financial, legal files
  • Some emergency cash

Remember that these documents contain personal information like social security numbers and bank account information that could be used against you if it fell into the wrong hands. Be sure your emergency financial records kit is stored in a secure location in your home so it is easy for you to carry away in a disaster not for a thief to carry away in a robbery.

The Amending A Tax Return

Amending a tax return Publication 947 - Introductory Material Table of Contents What's New Practitioners' Hotline IntroductionOrdering forms and publications. Amending a tax return Tax questions. Amending a tax return Useful Items - You may want to see: What's New Registered tax return preparers. Amending a tax return  Registered tax return preparers may prepare and sign as the preparer tax returns and claims for refund and other documents for submission to the IRS. Amending a tax return They may also represent taxpayers before revenue agents, customer service representatives, and similar IRS employees during an examination if they signed the return or claim for refund for the tax year or period under examination. Amending a tax return Future developments. Amending a tax return  The IRS has created a page on IRS. Amending a tax return gov for information about Publication 947 at www. Amending a tax return irs. Amending a tax return gov/pub947. Amending a tax return Information about any future developments (such as legislation enacted after we release it) will be posted on that page. Amending a tax return Practitioners' Hotline The Practitioner Priority Service® is a nationwide, toll-free hotline that provides professional support to practitioners with account-related questions. Amending a tax return The toll-free number for this service is 1-866-860-4259. Amending a tax return Introduction This publication discusses who can represent a taxpayer before the IRS and what forms or documents are used to authorize a person to represent a taxpayer. Amending a tax return Usually, attorneys, certified public accountants (CPAs), enrolled agents, enrolled retirement plan agents, and enrolled actuaries can represent taxpayers before the IRS. Amending a tax return Under special circumstances, other individuals, including registered tax return preparers, unenrolled return preparers, and students can represent taxpayers before the IRS. Amending a tax return For details regarding taxpayer representation, see Who Can Practice Before the IRS, later. Amending a tax return Definitions. Amending a tax return   Many of the terms used in this publication, such as “enrolled agent” and “practitioner” are defined in the Glossary at the back of this publication. Amending a tax return Comments and suggestions. Amending a tax return   We welcome your comments about this publication and your suggestions for future editions. Amending a tax return   You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Amending a tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amending a tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amending a tax return   You can email us at taxforms@irs. Amending a tax return gov . Amending a tax return Please put “Publications Comment” on the subject line. Amending a tax return You can also send us comments from www. Amending a tax return irs. Amending a tax return gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information About. Amending a tax return ” Ordering forms and publications. Amending a tax return   Visit www. Amending a tax return irs. Amending a tax return gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Amending a tax return Internal Revenue Service 1201 N. Amending a tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amending a tax return   If you have a tax question, check the information available on IRS. Amending a tax return gov or call 1-800-829-1040. Amending a tax return We cannot answer tax questions sent to either of the above addresses. Amending a tax return Useful Items - You may want to see: Publications 1 Your Rights as a Taxpayer 470 Limited Practice Without Enrollment Circular No. Amending a tax return 230 Regulations Governing Practice before the Internal Revenue Service Forms and Instructions 2848 Power of Attorney and Declaration of Representative 8821 Tax Information Authorization Prev  Up  Next   Home   More Online Publications