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File Amendment

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File Amendment

File amendment 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). File amendment 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. File amendment The Office of Professional Responsibility generally has responsibility for matters related to practitioner conduct and exclusive responsibility for discipline, including disciplinary proceedings and sanctions. File amendment 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. File amendment What Is Practice Before the IRS? Practice before the IRS covers all matters relating to any of the following. File amendment Communicating with the IRS for a taxpayer regarding the taxpayer's rights, privileges, or liabilities under laws and regulations administered by the IRS. File amendment Representing a taxpayer at conferences, hearings, or meetings with the IRS. File amendment Preparing and filing documents, including tax returns, with the IRS for a taxpayer. File amendment Providing a client with written advice which has a potential for tax avoidance or evasion. File amendment Furnishing information at the request of the IRS or appearing as a witness for the taxpayer is not practice before the IRS. File amendment Who Can Practice Before the IRS? The following individuals can practice before the IRS. File amendment 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. File amendment Form 2848 can be used for this purpose. File amendment Attorneys. File amendment   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. File amendment Certified public accountants (CPAs). File amendment   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. File amendment Enrolled agents. File amendment   Any enrolled agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. File amendment Enrolled retirement plan agents. File amendment   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. File amendment 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. File amendment Enrolled actuaries. File amendment   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. File amendment 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. File amendment Student. File amendment    Under certain circumstances, a student who is supervised by a practitioner may request permission to represent another person before the IRS. File amendment For more information, see Authorization for special appearances, later. File amendment Registered tax return preparers and unenrolled return preparers. File amendment   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. File amendment 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. File amendment   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. File amendment 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. File amendment 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. File amendment   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. File amendment See Form 8821. File amendment Practice denied. File amendment   Any individual engaged in limited practice before the IRS who is involved in disreputable conduct is subject to disciplinary action. File amendment 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. File amendment Other individuals who may serve as representatives. File amendment   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. File amendment An individual. File amendment An individual can represent himself or herself before the IRS and does not have to file a written declaration of qualification and authority. File amendment A family member. File amendment An individual can represent members of his or her immediate family. File amendment Immediate family includes a spouse, child, parent, brother, or sister of the individual. File amendment An officer. File amendment 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. File amendment 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. File amendment A partner. File amendment A general partner may represent the partnership before the IRS. File amendment An employee. File amendment A regular full-time employee can represent his or her employer. File amendment 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. File amendment A fiduciary. File amendment 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. File amendment See Fiduciary under When Is a Power of Attorney Not Required, later. File amendment 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. File amendment See section 10. File amendment 7(c)(1)(vii) of Circular 230. File amendment 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. File amendment The prospective representative must request this authorization in writing from the Office of Professional Responsibility. File amendment However, it is granted only when extremely compelling circumstances exist. File amendment 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. File amendment 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. File amendment The issuance of a CAF number does not indicate that an individual is either recognized or authorized to practice before the IRS. File amendment It merely confirms that a centralized file for authorizations has been established for the individual under that number. File amendment Students in LITCs and the STCP. File amendment   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. File amendment Authorization requests must be made to the Office of Professional Responsibility. File amendment If granted, a letter authorizing the student's special appearance and detailing any conditions related to the appearance will be issued. File amendment Students receiving an authorization letter generally can represent taxpayers before any IRS function or office subject to any conditions in the authorization letter. File amendment 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. File amendment 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. File amendment If an individual loses eligibility to practice, the IRS will not recognize a power of attorney that names the individual as a representative. File amendment Corporations, associations, partnerships, and other persons that are not individuals. File amendment   These organizations (or persons) are not eligible to practice before the IRS. File amendment Loss of Eligibility Generally, individuals lose their eligibility to practice before the IRS in the following ways. File amendment Not meeting the requirements for renewal of enrollment (such as continuing professional education). File amendment Requesting to be placed in inactive retirement status. File amendment Being suspended or disbarred by the Office of Professional Responsibility for violating the regulations governing practice before the IRS. File amendment Failure to meet requirements. File amendment   Individuals who fail to comply with the requirements for eligibility for renewal of enrollment will be notified by the IRS. File amendment The notice will explain the reason for noncompliance and provide the individual with an opportunity to furnish information for reconsideration. File amendment The individual has 60 days from the date of the notice to respond. File amendment Inactive roster. File amendment   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. File amendment The individual must file an application for renewal and satisfy all requirements for renewal after being placed in inactive status. File amendment Otherwise, at the conclusion of the next renewal cycle, he or she will be removed from the roster and the enrollment or registration terminated. File amendment Inactive retirement status. File amendment   Individuals who request to be placed in an inactive retirement status will be ineligible to practice before the IRS. File amendment They must continue to adhere to all renewal requirements. File amendment 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. File amendment Suspension and disbarment. File amendment   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. File amendment This includes engaging in acts of disreputable conduct. File amendment For more information, see Incompetence and Disreputable Conduct under What are the Rules of Practice, later. File amendment   Practitioners who are suspended in a disciplinary proceeding are not allowed to practice before the IRS during the period of suspension. File amendment See What Is Practice Before the IRS, earlier. File amendment   Practitioners who are disbarred in a disciplinary proceeding are not allowed to practice before the IRS. File amendment However, a practitioner can seek reinstatement from the Office of Professional Responsibility five years after disbarment. File amendment   If the practitioner seeks reinstatement, he or she may not practice before the IRS until the Office of Professional Responsibility authorizes reinstatement. File amendment 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. File amendment 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. File amendment Enrollment also can be granted to an applicant who qualifies because of past service and technical experience in the IRS. File amendment In either case, certain application forms, discussed next, must be filed. File amendment Additionally, an applicant must not have engaged in any conduct that would justify suspension or disbarment from practice before the IRS. File amendment See Incompetence and Disreputable Conduct, later. File amendment Form 2587. File amendment   Applicants can apply to take the special enrollment examination by filing Form 2587, Application for Special Enrollment Examination. File amendment Form 2587 can be filed online, by mail, or by fax. File amendment For more information, see instructions and fees listed on the form. File amendment To get Form 2587, see How To Get Tax Help, later. File amendment Form 23 and Form 23-EP. File amendment   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. File amendment The application must include a check or money order in the amount of the fee shown on Form 23 or Form 23-EP. File amendment Alternatively, payment may be made electronically pursuant to instructions on the forms. File amendment To get Form 23 or Form 23-EP, see How To Get Tax Help, later. File amendment Form 5434. File amendment   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. File amendment The application must include a check or money order in the amount of the fee shown on Form 5434. File amendment To get Form 5434, see How To Get Tax Help, later. File amendment Period of enrollment. File amendment   An enrollment card will be issued to each individual whose enrollment application is approved. File amendment The individual is enrolled until the expiration date shown on the enrollment card or certificate. File amendment 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). File amendment What Are the Rules of Practice? The rules governing practice before the IRS are published in the Code of Federal Regulations at 31 C. File amendment F. File amendment R. File amendment part 10 and reprinted in Treasury Department Circular No. File amendment 230 (Circular 230). File amendment 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. File amendment In addition, a practitioner cannot engage in disreputable conduct (discussed later). File amendment Any practitioner who does not comply with the rules of practice or engages in disreputable conduct is subject to disciplinary action. File amendment Also, unenrolled preparers must comply with the rules of practice and conduct to exercise the privilege of limited practice before the IRS. File amendment See Publication 470 for a discussion of the special rules for limited practice by unenrolled preparers. File amendment 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. File amendment 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. File amendment Communications regarding corporate tax shelters. File amendment   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. File amendment Duty to advise. File amendment   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. File amendment Due diligence. File amendment   A practitioner must exercise due diligence when performing the following duties. File amendment Preparing or assisting in the preparing, approving, and filing of returns, documents, affidavits, and other papers relating to IRS matters. File amendment Determining the correctness of oral or written representations made by him or her to the Department of the Treasury. File amendment Determining the correctness of oral or written representations made by him or her to clients with reference to any matter administered by the IRS. File amendment Restrictions Practitioners are restricted from engaging in certain practices. File amendment The following paragraphs discuss some of these restricted practices. File amendment Delays. File amendment   A practitioner must not unreasonably delay the prompt disposition of any matter before the IRS. File amendment Assistance from disbarred or suspended persons and former IRS employees. File amendment   A practitioner must not knowingly, directly or indirectly, do the following. File amendment 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. File amendment Accept assistance from any former government employee where provisions of Circular 230 or any federal law would be violated. File amendment Performance as a notary. File amendment   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. File amendment Negotiations of taxpayer refund checks. File amendment   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. File amendment 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. File amendment The following list contains examples of conduct that is considered disreputable. File amendment Being convicted of any criminal offense under the revenue laws or of any offense involving dishonesty or breach of trust. File amendment Knowingly giving false or misleading information in connection with federal tax matters, or participating in such activity. File amendment Soliciting employment by prohibited means as discussed in section 10. File amendment 30 of Circular 230. File amendment Willfully failing to file a federal tax return, evading or attempting to evade any federal tax or payment, or participating in such actions. File amendment Misappropriating, or failing to properly and promptly remit, funds received from clients for payment of taxes or other obligations due the United States. File amendment 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. File amendment 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. File amendment Knowingly aiding and abetting another person to practice before the IRS during a period of suspension, disbarment, or ineligibility of that other person. File amendment 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. File amendment 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. File amendment 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. File amendment A practitioner will be given the opportunity to demonstrate compliance with the rules before any disciplinary action is taken. File amendment Authorizing a Representative You may either represent yourself, or you may authorize an individual to represent you before the IRS. File amendment If you chose to have someone represent you, your representative must be a person eligible to practice before the IRS. File amendment See Who Can Practice Before the IRS, earlier. File amendment What Is a Power of Attorney? A power of attorney is your written authorization for an individual to act on your behalf. File amendment If the authorization is not limited, the individual generally can perform all acts that you can perform. File amendment The authority granted to a registered tax return preparer or an unenrolled preparer is limited. File amendment For information on the limits regarding registered tax return preparers, see Circular 230 §10. File amendment 3(f). File amendment For information on the limits regarding unenrolled preparers, see Publication 470. File amendment Acts performed. File amendment   Any representative, other than a registered tax return preparer or an unenrolled return preparer, can usually perform the following acts. File amendment Represent you before any office of the IRS. File amendment 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. File amendment Sign a consent to extend the statutory time period for assessment or collection of a tax. File amendment Sign a closing agreement. File amendment Signing your return. File amendment   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. File amendment 6012-1(a)(5)). File amendment You specifically authorize this in your power of attorney. File amendment For example, the regulation permits a representative to sign your return if you are unable to sign the return due to: Disease or injury. File amendment 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. File amendment Other good cause if specific permission is requested of and granted by the IRS. File amendment 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. File amendment For more information, see the Form 2848 instructions. File amendment Limitation on substitution or delegation. File amendment   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. File amendment   After a substitution has been made, only the newly recognized representative will be recognized as the taxpayer's representative. File amendment If a delegation of power has been made, both the original and the delegated representative will be recognized by the IRS to represent you. File amendment Disclosure of returns to a third party. File amendment   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. File amendment Incapacity or incompetency. File amendment   A power of attorney is generally terminated if you become incapacitated or incompetent. File amendment   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. File amendment See Non-IRS powers of attorney, later. File amendment 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. File amendment 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. File amendment Represent you at a meeting with the IRS. File amendment Prepare and file a written response to the IRS. File amendment Form Required Use Form 2848 to appoint a recognized representative to act on your behalf before the IRS. File amendment Individuals recognized to practice before the IRS are listed under Part II, Declaration of Representative, of Form 2848. File amendment Your representative must complete that part of the form. File amendment Non-IRS powers of attorney. File amendment   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. File amendment For more information, see Processing a non-IRS power of attorney, later. File amendment   If you want to use a power of attorney document other than Form 2848, it must contain the following information. File amendment Your name and mailing address. File amendment Your social security number and/or employer identification number. File amendment Your employee plan number, if applicable. File amendment The name and mailing address of your representative(s). File amendment The types of tax involved. File amendment The federal tax form number. File amendment The specific year(s) or period(s) involved. File amendment For estate tax matters, the decedent's date of death. File amendment A clear expression of your intention concerning the scope of authority granted to your representative(s). File amendment Your signature and date. File amendment You also must attach to the non-IRS power of attorney a signed and dated statement made by your representative. File amendment This statement, which is referred to as the Declaration of Representative, is contained in Part II of Form 2848. File amendment 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. File amendment 502(b). File amendment Required information missing. File amendment   The IRS will not accept your non-IRS power of attorney if it does not contain all the information listed above. File amendment You can sign and submit a completed Form 2848 or a new non-IRS power of attorney that contains all the information. File amendment 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. File amendment Procedure for perfecting a non-IRS power of attorney. File amendment   Under the following conditions, the attorney-in-fact named in your non-IRS power of attorney can sign a Form 2848 on your behalf. File amendment The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general authority to perform any acts). File amendment 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. File amendment Example. File amendment 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. File amendment The power of attorney grants Ed the authority to perform any and all acts on John's behalf. File amendment However, it does not list specific tax-related information such as types of tax or tax form numbers. File amendment Shortly after John signs the power of attorney, he is declared incompetent. File amendment Later, a federal tax matter arises concerning a prior year return filed by John. File amendment Ed attempts to represent John before the IRS but is rejected because the durable power of attorney does not contain required information. File amendment 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. File amendment If Ed can practice before the IRS (see Who Can Practice Before the IRS, earlier), he can name himself as representative on Form 2848. File amendment Otherwise, he must name another individual who can practice before the IRS. File amendment Processing a non-IRS power of attorney. File amendment   The IRS has a centralized computer database system called the CAF system. File amendment This system contains information on the authority of taxpayer representatives. File amendment Generally, when you submit a power of attorney document to the IRS, it is processed for inclusion on the CAF system. File amendment 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. File amendment 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. File amendment   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. File amendment Your signature is not required; however, your attorney-in-fact must sign the Declaration of Representative (see Part II of Form 2848). File amendment Preparation of Form — Helpful Hints The preparation of Form 2848 is illustrated by an example, later under How Do I Fill Out Form 2848. File amendment However, the following will also assist you in preparing the form. File amendment Line-by-line hints. File amendment   The following hints are summaries of some of the line-by-line instructions for Form 2848. File amendment Line 1—Taxpayer information. File amendment   If a joint return is involved, the husband and wife each file a separate Form 2848 if they both want to be represented. File amendment If only one spouse wants to be represented in the matter, that spouse files a Form 2848. File amendment Line 2—Representative(s). File amendment   Only individuals may be named as representatives. File amendment If your representative has not been assigned a CAF number, enter “None” on that line and the IRS will issue one to your representative. File amendment If the representative's address or phone number has changed since the CAF number was issued, you should check the appropriate box. File amendment Enter your representative's fax number if available. File amendment   If you want to name more than three representatives, attach additional Form(s) 2848. File amendment The IRS can send copies of notices and communications to two of your representatives. File amendment 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. File amendment If you do not check the boxes, your representatives will not routinely receive copies of notices and communications. File amendment Line 3—Tax matters. File amendment   You may list any tax years or periods that have already ended as of the date you sign the power of attorney. File amendment 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. File amendment The 3 future periods are determined starting after December 31 of the year the power of attorney is received by the IRS. File amendment However, avoid general references such as “all years” or “all taxes. File amendment ” Any Form 2848 with general references will be returned. File amendment Line 4—Specific use not recorded on Centralized Authorization File (CAF). File amendment   Certain matters cannot be recorded on the CAF system. File amendment Examples of such matters include, but are not limited to, the following. File amendment Requests for a private letter ruling or technical advice. File amendment Applications for an employer identification number (EIN). File amendment Claims filed on Form 843, Claim for Refund and Request for Abatement. File amendment Corporate dissolutions. File amendment Requests for change of accounting method. File amendment Requests for change of accounting period. File amendment Applications for recognition of exemption under sections 501(c)(3), 501(a), or 521 (Forms 1023, 1034, or 1028). File amendment Request for a determination of the qualified status of an employee benefit plan (Forms 5300, 5307, or 5310). File amendment Application for Award for Original Information under section 7623. File amendment Voluntary submissions under the Employee Plans Compliance Resolution System (EPCRS). File amendment Freedom of Information Act requests. File amendment If the tax matter described on line 3 of Form 2848 concerns one of these matters specifically, check the box on line 4. File amendment If this box is checked, the representative should mail or fax the power of attorney to the IRS office handling the matter. File amendment Otherwise, the representative should bring a copy of the power of attorney to each meeting with the IRS. File amendment Where To File a Power of Attorney Generally, you can mail or fax a paper Form 2848 directly to the IRS. File amendment To determine where you should file Form 2848, see Where To File in the instructions for Form 2848. File amendment If Form 2848 is for a specific use, mail or fax it to the office handling that matter. File amendment For more information on specific use, see the Instructions for Form 2848, line 4. File amendment FAX copies. File amendment   The IRS will accept a copy of a power of attorney that is submitted by facsimile transmission (fax). File amendment 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. File amendment Your representative may be able to file Form 2848 electronically via the IRS website. File amendment For more information, your representative can go to www. File amendment irs. File amendment gov and under the Tax Professionals tab, click on e-services–Online Tools for Tax Professionals. File amendment If you complete Form 2848 for electronic signature authorization, do not file Form 2848 with the IRS. File amendment Instead, give it to your representative, who will retain the document. File amendment Updating a power of attorney. File amendment   Submit any update or modification to an existing power of attorney in writing. File amendment Your signature (or the signature of the individual(s) authorized to sign on your behalf) is required. File amendment 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. File amendment   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. File amendment 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. File amendment A written notice of substitution or delegation signed by the recognized representative. File amendment A written declaration of representative made by the new representative. File amendment A copy of the power of attorney that specifically authorizes the substitution or delegation. File amendment 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. File amendment 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. File amendment 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. File amendment Note. File amendment The filing of Form 2848 will not revoke any  Form 8821 that is in effect. File amendment 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. File amendment 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. File amendment 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. File amendment If you do not have a copy of the power of attorney you want to revoke or withdraw, send a statement to the IRS. File amendment 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. File amendment If the taxpayer is revoking, list the name and address of each recognized representative whose authority is revoked. File amendment 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. File amendment If the representative is withdrawing, list the name, TIN, and address (if known) of the taxpayer. File amendment 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. File amendment A power of attorney held by a student will be recorded on the CAF system for 130 days from the receipt date. File amendment If you are authorizing a student to represent you after that time, you will need to submit a current and valid Form 2848. File amendment 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. File amendment The following situations do not require a power of attorney. File amendment Providing information to the IRS. File amendment Authorizing the disclosure of tax return information through Form 8821, Tax Information Authorization, or other written or oral disclosure consent. File amendment Allowing the IRS to discuss return information with a third party via the checkbox provided on a tax return or other document. File amendment Allowing a tax matters partner or person (TMP) to perform acts for the partnership. File amendment Allowing the IRS to discuss return information with a fiduciary. File amendment How Do I Fill Out Form 2848? The following example illustrates how to complete Form 2848. File amendment The two completed forms for this example are shown on the next pages. File amendment Example. File amendment Stan and Mary Doe have been notified that their joint tax returns (Forms 1040) for 2009, 2010, and 2011 are being examined. File amendment They have decided to appoint Jim Smith, an enrolled agent, to represent them in this matter and any future matters concerning these returns. File amendment Jim, who has prepared returns at the same location for years, already has a Centralized Authorization File (CAF) number assigned to him. File amendment Mary does not want Jim to sign any agreements on her behalf, but Stan is willing to have Jim do so. File amendment They want copies of all notices and written communications sent to Jim. File amendment This is the first time Stan and Mary have given power of attorney to anyone. File amendment They should each complete a Form 2848 as follows. File amendment Line 1—Taxpayer information. File amendment   Stan and Mary must each file a separate Form 2848. File amendment On his separate Form 2848, Stan enters his name, street address, and social security number in the spaces provided. File amendment Mary does likewise on her separate Form 2848. File amendment Line 2—Representative(s). File amendment   On their separate Forms 2848, Stan and Mary each enters the name and current address of their chosen representative, Jim Smith. File amendment 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. File amendment They also enter Mr. File amendment Smith's CAF number, his telephone number, and his fax number. File amendment Mr. File amendment 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. File amendment Line 3—Tax Matters. File amendment   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. File amendment Line 4—Specific use not recorded on Centralized Authorization File (CAF). File amendment   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. File amendment See Preparation of Form — Helpful Hints, earlier. File amendment Line 5—Acts authorized. File amendment   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. File amendment Stan does not wish to restrict the authority of Jim Smith in this regard, so he leaves line 5 of his Form 2848 blank. File amendment If either Mary or Stan had chosen, they could have listed other restrictions on line 5 of their separate Forms 2848. File amendment Line 6—Retention/revocation of prior power(s) of attorney. File amendment   Stan and Mary are each filing their first powers of attorney, so they make no entry on this line. File amendment 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. File amendment   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. File amendment (See Revocation of Power of Attorney/Withdrawal of Representative, earlier, for the special rules that apply. File amendment ) Line 7—Signature of taxpayer. File amendment   Stan and Mary each signs and dates his or her Form 2848. File amendment If a taxpayer does not sign, the IRS cannot accept the form. File amendment Part II—Declaration of Representative. File amendment   Jim Smith must complete this part of Form 2848. File amendment If he does not sign this part, the IRS cannot accept the form. File amendment 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. File amendment 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. File amendment Therefore, during this interim period, IRS personnel may request that you or your representative bring a copy to any meeting with the IRS. File amendment This image is too large to be displayed in the current screen. File amendment Please click the link to view the image. File amendment Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. File amendment Please click the link to view the image. File amendment Filled-in Form 2848 - Page 2 This image is too large to be displayed in the current screen. File amendment Please click the link to view the image. File amendment Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. File amendment Please click the link to view the image. File amendment 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. File amendment Incomplete document. File amendment   If Form 2848 is incomplete, the IRS will attempt to secure the missing information either by writing or telephoning you or your representative. File amendment For example, if your signature or signature date is missing, the IRS will contact you. File amendment 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. File amendment   In either case, the power of attorney is not considered valid until all required information is entered on the document. File amendment 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. File amendment Complete document. File amendment   If the power of attorney is complete and valid, the IRS will take action to recognize the representative. File amendment In most instances, this includes processing the document on the CAF system. File amendment 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. File amendment Documents not processed on CAF. File amendment   Specific-use powers of attorney are not processed on the CAF system (see Preparation of Form – Helpful Hints, earlier). File amendment For example, a power of attorney that is a one-time or specific-issue grant of authority is not processed on the CAF system. File amendment These documents remain with the related case files. File amendment In this situation, you should check the box on line 4 of Form 2848. File amendment In these situations, the representative should bring a copy of the power of attorney to each meeting with the IRS. File amendment Dealing With the Representative After a valid power of attorney is filed, the IRS will recognize your representative. File amendment 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. File amendment 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. File amendment 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. File amendment 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. File amendment Notices and other correspondence. File amendment   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. File amendment 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. File amendment This includes notices and letters produced either at the Martinsburg Computing Center, or other IRS centers. File amendment 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. File amendment 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. File amendment By selecting the method that is best for you, you will have quick and easy access to tax help. File amendment Free help with your return. File amendment   Free help in preparing your return is available nationwide from IRS-certified volunteers. File amendment 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. File amendment 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. File amendment To find the nearest VITA or TCE site, visit IRS. File amendment gov or call 1-800-906-9887 or 1-800-829-1040. File amendment   As part of the TCE program, AARP offers the Tax-Aide counseling program. File amendment To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. File amendment aarp. File amendment org/money/taxaide. File amendment   For more information on these programs, go to IRS. File amendment gov and enter keyword “VITA” in the upper right-hand corner. File amendment Internet. File amendment You can access the IRS website at IRS. File amendment gov 24 hours a day, 7 days a week to: E-file your return. File amendment Find out about commercial tax preparation and e-file services available free to eligible taxpayers. File amendment Check the status of your refund. File amendment Go to IRS. File amendment gov and click on Where's My Refund. File amendment 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. File amendment If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File amendment 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. File amendment Download forms, including talking tax forms, instructions, and publications. File amendment Order IRS products online. File amendment Research your tax questions online. File amendment Search publications online by topic or keyword. File amendment Use the online Internal Revenue Code, regulations, or other official guidance. File amendment View Internal Revenue Bulletins (IRBs) published in the last few years. File amendment Figure your withholding allowances using the withholding calculator online at www. File amendment irs. File amendment gov/individuals. File amendment Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. File amendment irs. File amendment gov/individuals. File amendment Sign up to receive local and national tax news by email. File amendment Get information on starting and operating a small business. File amendment Phone. File amendment Many services are available by phone. File amendment   Ordering forms, instructions, and publications. File amendment Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. File amendment You should receive your order within 10 days. File amendment Asking tax questions. File amendment Call the IRS with your tax questions at 1-800-829-1040. File amendment Solving problems. File amendment You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. File amendment An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. File amendment Call your local Taxpayer Assistance Center for an appointment. File amendment To find the number, go to www. File amendment irs. File amendment gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File amendment TTY/TDD equipment. File amendment If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. File amendment TeleTax topics. File amendment Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. File amendment Refund information. File amendment 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). File amendment 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. File amendment If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File amendment 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. File amendment 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. File amendment Other refund information. File amendment To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. File amendment Evaluating the quality of our telephone services. File amendment To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. File amendment One method is for a second IRS representative to listen in on or record random telephone calls. File amendment Another is to ask some callers to complete a short survey at the end of the call. File amendment Walk-in. File amendment Many products and services are available on a walk-in basis. File amendment   Products. File amendment You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File amendment 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. File amendment Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. File amendment Services. File amendment You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. File amendment An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File amendment 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. File amendment No appointment is necessary—just walk in. File amendment If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. File amendment A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. File amendment If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. File amendment All other issues will be handled without an appointment. File amendment To find the number of your local office, go to  www. File amendment irs. File amendment gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File amendment Mail. File amendment You can send your order for forms, instructions, and publications to the address below. File amendment You should receive a response within 10 days after your request is received. File amendment  Internal Revenue Service 1201 N. File amendment Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. File amendment   The Taxpayer Advocate Service (TAS) is your voice at the IRS. File amendment Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. File amendment 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. File amendment Remember, the worst thing you can do is nothing at all. File amendment   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. File amendment You face (or your business is facing) an immediate threat of adverse action. File amendment 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. File amendment   If you qualify for our help, we’ll do everything we can to get your problem resolved. File amendment You will be assigned to one advocate who will be with you at every turn. File amendment We have offices in every state, the District of Columbia, and Puerto Rico. File amendment Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. File amendment And our services are always free. File amendment   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. File amendment Our tax toolkit at www. File amendment TaxpayerAdvocate. File amendment irs. File amendment gov can help you understand these rights. File amendment   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. File amendment irs. File amendment gov/advocate. File amendment You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. File amendment   TAS also handles large-scale or systemic problems that affect many taxpayers. File amendment If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. File amendment irs. File amendment gov/advocate. File amendment Low Income Taxpayer Clinics (LITCs). File amendment   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. File amendment Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. File amendment 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. File amendment Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. File amendment For more information and to find a clinic near you, see the LITC page on www. File amendment irs. File amendment gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. File amendment This publication is also available by calling 1-800-829-3676 or at your local IRS office. File amendment Free tax services. File amendment   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. File amendment Learn about free tax information from the IRS, including publications, services, and education and assistance programs. File amendment The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. File amendment The majority of the information and services listed in this publication are available to you free of charge. File amendment If there is a fee associated with a resource or service, it is listed in the publication. File amendment   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. File amendment DVD for tax products. File amendment You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. File amendment Prior-year forms, instructions, and publications. File amendment Tax Map: an electronic research tool and finding aid. File amendment Tax law frequently asked questions. File amendment Tax Topics from the IRS telephone response system. File amendment Internal Revenue Code—Title 26 of the U. File amendment S. File amendment Code. File amendment Links to other Internet based Tax Research Materials. File amendment Fill-in, print, and save features for most tax forms. File amendment Internal Revenue Bulletins. File amendment Toll-free and email technical support. File amendment Two releases during the year. File amendment  – The first release will ship the beginning of January. File amendment  – The final release will ship the beginning of March. File amendment Purchase the DVD from National Technical Information Service (NTIS) at www. File amendment irs. File amendment 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). File amendment Prev  Up  Next   Home   More Online Publications
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The File Amendment

File amendment Publication 957 - Introductory Material Table of Contents Future Developments Introduction Future Developments For the latest information about developments related to Publication 957, such as legislation enacted after it was published, go to www. File amendment irs. File amendment gov/pub957. File amendment Introduction The Social Security Administration (SSA) has special rules for back pay awarded by a court or government agency to enforce a worker protection statute (law). File amendment The SSA also has rules for reporting special wage payments made to employees after they retire. File amendment These rules enable the SSA to correctly compute an employee's benefits under the social security earnings test. File amendment These rules are for social security coverage and benefit purposes only. File amendment This publication, written primarily for employers, discusses back pay under a statute and special wage payments. File amendment It also explains how to report these payments to the SSA. File amendment For more information, visit SSA's website at www. File amendment socialsecurity. File amendment gov/employer. File amendment To get a copy of Form SSA-131, Employer Report of Special Wage Payments, visit SSA's website at www. File amendment socialsecurity. File amendment gov/online/ssa-131. File amendment html. File amendment Prev  Up  Next   Home   More Online Publications