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Filing State Income Tax

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Filing State Income Tax

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


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Veterans Organizations: Help from the IRS on Key Rules

Topics include:

  • Exemption requirements
  • Exempt Activities
  • Unrelated Business Income (including Gaming)
  • Recordkeeping
  • Employment Issues
  • Group Rulings
  • Filing Requirements


Helpful publication: Publication 3386: Veterans’ Organizations Tax Guide

 

March 27, 2014
2 p.m. EDT

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PowerPoint presentation


 
Form 990-N and 990-EZ filing tips (Part 1 on the Form 990-Series)
This presentation explains the preliminary steps each exempt organization should take before preparing its Form 990-series information return
February 20, 2014
2 p.m. ET


Materials (slide presentation)
Good Governance Makes Sense for Exempt Organizations
Presentation topics include: Why public trust is a charity’s greatest asset and the importance of having a knowledgeable and engaged governing board.
 
January 23, 2014
2 p.m. ET

 



Questions & Answers
 



 

 

 

ABCs of charitable contributions for  501(c)(3) organizations
This phone forum will help charity leaders, tax practitioners and others understand the rules involving charitable donations.
 
December 19
2 p.m., ET



Questions & Answers

 

 

Recent Phone Forums

Topic Date and Time Links for Materials
.Stay exempt: A guide for charitable
organizations with changing leadership
: Helps organizations stay tax exempt - organized and operated exclusively for exempt purposes. 
 
September 18,
2 p.m., EDT

Materials
Exempt Organizations and Employment Taxes: Even organizations that don’t use paid workers on a regular basis should be aware of employment tax issues.
 
September 10,
2 p.m., EDT
Materials
501(c)(7) Social Clubs: What they need to know to qualify for and maintain tax-exempt status: Learn how organizations like fraternities, country clubs and sports clubs differ from other nonprofit organizations.
 
August 21, 2 p.m. EDT

 

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Veterans Organizations – Complying with IRS Rules: Tips to help veterans organizations stay tax exempt.
 
July 30, 2 p.m., EDT Materials
Charities and their volunteers: Tax rules that come into play in the sometimes complex relationships between charities and their volunteers.
 
July 17 and 24, 2 p.m., EDT

 

View presentation

 

Page Last Reviewed or Updated: 27-Mar-2014

The Filing State Income Tax

Filing state income tax Part Two -   Ingresos Los ocho capítulos de esta sección abordan distintos tipos de ingresos. Filing state income tax Explican cuáles ingresos están y cuáles no están sujetos a impuestos. Filing state income tax Vea la Parte Tres para información sobre ganancias y pérdidas que se declaran en el Formulario 8949 y el Anexo D (Formulario 1040) y para información que debe saber al vender su vivienda. Filing state income tax Table of Contents 5. Filing state income tax   Salarios, Sueldos y Otros IngresosRecordatorio Introduction Useful Items - You may want to see: Remuneración del EmpleadoNiñeras. Filing state income tax Otras Clases de Remuneración Beneficios Marginales Aportaciones a un Plan de Jubilación Opciones de Compra de Acciones Bienes Restringidos Reglas Especiales para Algunos EmpleadosClero Miembros de Órdenes Religiosas Empleador Extranjero Fuerzas Armadas Voluntarios Beneficios por Enfermedad y LesionesPensiones por Incapacidad Contratos de Seguro de Cuidados a Largo Plazo Compensación del Seguro Obrero Otros Beneficios por Enfermedad y Lesiones 6. Filing state income tax   Ingresos de PropinasIntroduction Useful Items - You may want to see: Cómo Mantener un Registro Diario de PropinasRegistro electrónico de propinas. Filing state income tax Cómo Declarar las Propinas a su EmpleadorInforme electrónico de propinas. Filing state income tax Declaración final. Filing state income tax Cómo se Declaran las Propinas en la Declaración de Impuestos Asignación de Propinas 7. Filing state income tax   Ingresos de InteresesRecordatorio Introduction Useful Items - You may want to see: Información General SSN para una cuenta conjunta. Filing state income tax Cuenta de custodia para su hijo. Filing state income tax Multa por no facilitar un SSN. Filing state income tax Cómo se declara la retención adicional. Filing state income tax Cuenta de ahorros con uno de los padres como fideicomisario. Filing state income tax Intereses que no se declaran en el Formulario 1099-INT. Filing state income tax Nominatarios. Filing state income tax Cantidad incorrecta. Filing state income tax Requisito de declarar ciertos datos. Filing state income tax Intereses Sujetos a ImpuestosIntereses sujetos a la multa por retiro prematuro de fondos. Filing state income tax Préstamo para invertir en un certificado de depósito. Filing state income tax Bonos de Ahorro de los Estados Unidos Programa de Bonos de Ahorro para Estudios Letras, Pagarés y Bonos del Tesoro de los Estados Unidos Bonos que se Venden Entre las Fechas de Pago de los Intereses Seguros Obligaciones del Gobierno Estatal o Local Descuento de la Emisión Original (OID) Cuándo Se Deben Declarar los Ingresos de InteresesRecibo implícito. Filing state income tax Cómo se Declaran los Ingresos de InteresesAnexo B (Formulario 1040A o Formulario 1040). Filing state income tax Cómo declarar los intereses exentos de impuesto. Filing state income tax Intereses de bonos de ahorro de los EE. Filing state income tax UU. Filing state income tax declarados anteriormente. Filing state income tax 8. Filing state income tax   Dividendos y Otras DistribucionesRecordatorio Introduction Useful Items - You may want to see: Información GeneralDividendos no declarados en el Formulario 1099-DIV. Filing state income tax Cómo se le informa del impuesto retenido. Filing state income tax Nominatarios. Filing state income tax Dividendos OrdinariosDividendos Calificados Dividendos Utilizados para la Compra de más Acciones Fondos de Inversión del Mercado Monetario Distribuciones de Ganancias de CapitalAjuste a la base. Filing state income tax Distribuciones que no son DividendosDistribuciones de Liquidación Distribuciones de Acciones y Derechos a Acciones Otras DistribucionesRequisito de declarar ciertos datos. Filing state income tax Tratamiento del impuesto mínimo alternativo. Filing state income tax Cómo Declarar el Ingreso de DividendosDeducción de los intereses de inversiones. Filing state income tax 9. Filing state income tax   Ingresos y Gastos de AlquilerIntroduction Useful Items - You may want to see: Ingresos de Alquiler Gastos de AlquilerDesocupada mientras está en venta. Filing state income tax Reparaciones y Mejoras Otros Gastos Propiedad que Pasa a Ser de Alquiler Alquiler de Parte de una Propiedad Alquiler sin Fines de Lucro Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones)Cómo Dividir los Gastos Unidad Habitable Usada como Vivienda Cómo Declarar Ingresos y Deducciones DepreciaciónCambio de método contable para deducir depreciación no declarada. Filing state income tax Límites sobre las Pérdidas de AlquilerReglas sobre el Monto de Riesgo Límites sobre las Actividades Pasivas Cómo Declarar Ingresos y Gastos de AlquilerAnexo E (Formulario 1040) 10. Filing state income tax   Planes de Jubilación, Pensiones y AnualidadesQué Hay de Nuevo Recordatorio IntroductionLa Regla General. Filing state income tax Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés). Filing state income tax Beneficios de la jubilación del gobierno federal. Filing state income tax Useful Items - You may want to see: Información GeneralReinversiones en arreglos de ahorros para la jubilación designados Roth IRA dentro del mismo plan. Filing state income tax Cómo Hacer la Declaración Costo (Inversión en el Contrato) Tributación de Pagos PeriódicosExclusión limitada al costo. Filing state income tax Exclusión no limitada al costo. Filing state income tax Método Simplificado Tributación de Pagos no PeriódicosDistribuciones de Suma Global ReinversionesReinversiones en arreglos de ahorros para la jubilación designados Roth IRA dentro del mismo plan. Filing state income tax Impuestos Adicionales EspecialesImpuesto sobre Distribuciones Prematuras Impuestos sobre Acumulación en Exceso Sobrevivientes y Beneficiarios 11. Filing state income tax   Beneficios del Seguro Social y Beneficios Equivalentes de la Jubilación para Empleados FerroviariosIntroduction Useful Items - You may want to see: ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Cómo Declarar los Beneficios¿Cuánto Está Sujeto a Impuestos? Ejemplos Deducciones Relacionadas con los BeneficiosReintegros Superiores a los Beneficios Brutos 12. Filing state income tax   Otros IngresosIntroduction Useful Items - You may want to see: Trueque Deudas CanceladasIntereses incluidos en una deuda cancelada. Filing state income tax Excepciones Anfitrión o Anfitriona Ganancias de un Seguro de VidaCónyuge sobreviviente. Filing state income tax Ganancias de un Contrato de Dotación Beneficios Acelerados por Fallecimiento Funcionario de Seguridad Pública Fallecido en el Cumplimiento del Deber Ingresos de Sociedades Colectivas Ingresos de Sociedad Anónima de Tipo S Recuperación de FondosRecuperaciones de Deducciones Detalladas Alquileres de Bienes Muebles ReintegrosMétodo 1. Filing state income tax Método 2. Filing state income tax RegalíasAgotamiento. Filing state income tax Carbón y mineral de hierro. Filing state income tax Venta de participación de bienes. Filing state income tax Parte de una futura producción vendida. Filing state income tax Beneficios por DesempleoTipos de compensación por desempleo. Filing state income tax Programa gubernamental. Filing state income tax Reintegro de compensación por desempleo. Filing state income tax Retención de impuestos. Filing state income tax Reintegro de beneficios. Filing state income tax Beneficios del Bienestar Social y Otros Beneficios de Asistencia Pública Otros IngresosAngustia emocional. Filing state income tax Deducción por costos relativos a una demanda por discriminación ilegal. Filing state income tax Medidas de ahorro de energía. Filing state income tax Unidad habitable. Filing state income tax Ingreso actual que se requiere distribuir. Filing state income tax Ingreso actual que no se requiere distribuir. Filing state income tax Cómo hacer la declaración. Filing state income tax Pérdidas. Filing state income tax Fideicomiso de un cesionario. Filing state income tax Remuneración para personas que no son empleados. Filing state income tax Director de una sociedad anónima. Filing state income tax Representante personal. Filing state income tax Administrador de una ocupación o negocio de patrimonio en quiebra. Filing state income tax Notario público. Filing state income tax Funcionario de distrito electoral. Filing state income tax Pagos por complejidad del cuidado. Filing state income tax Mantenimiento del espacio en el hogar. Filing state income tax Declaración de pagos sujetos a impuestos. Filing state income tax Loterías y rifas. Filing state income tax Formulario W-2G. Filing state income tax Cómo declarar ganancias de juegos y apuestas y mantenimiento de documentación. Filing state income tax Pensión o arreglo IRA heredado. Filing state income tax Recompensas o bonificaciones para empleados. Filing state income tax Premio Pulitzer, Premio Nobel y premios similares. Filing state income tax Pago por servicios. Filing state income tax Pagos del Departamento de Asuntos de Veteranos (VA). Filing state income tax Premios. Filing state income tax Indemnización por huelga y cierre patronal. Filing state income tax Prev  Up  Next   Home   More Online Publications