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Filing State Tax Returns

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Filing State Tax Returns

Filing state tax returns Part Three -   Gains and Losses The four chapters in this part discuss investment gains and losses, including how to figure your basis in property. Filing state tax returns A gain from selling or trading stocks, bonds, or other investment property may be taxed or it may be tax free, at least in part. Filing state tax returns A loss may or may not be deductible. Filing state tax returns These chapters also discuss gains from selling property you personally use — including the special rules for selling your home. Filing state tax returns Nonbusiness casualty and theft losses are discussed in chapter 25 in Part Five. Filing state tax returns Table of Contents 13. Filing state tax returns   Basis of PropertyIntroduction Useful Items - You may want to see: Cost BasisReal Property Adjusted BasisIncreases to Basis Decreases to Basis Basis Other Than CostProperty Received for Services Taxable Exchanges Involuntary Conversions Nontaxable Exchanges Property Transferred From a Spouse Property Received as a Gift Inherited Property Property Changed From Personal to Business or Rental Use Stocks and Bonds 14. Filing state tax returns   Sale of PropertyReminder Introduction Useful Items - You may want to see: Sales and TradesWhat Is a Sale or Trade? How To Figure Gain or Loss Nontaxable Trades Transfers Between Spouses Related Party Transactions Capital Gains and LossesCapital or Ordinary Gain or Loss Capital Assets and Noncapital Assets Holding Period Nonbusiness Bad Debts Wash Sales Rollover of Gain From Publicly Traded Securities 15. Filing state tax returns   Selling Your HomeReminder Introduction Useful Items - You may want to see: Main Home Figuring Gain or LossSelling Price Amount Realized Adjusted Basis Amount of Gain or Loss Dispositions Other Than Sales Determining Basis Excluding the GainMaximum Exclusion Ownership and Use Tests Reduced Maximum Exclusion Business Use or Rental of Home Reporting the SaleSeller-financed mortgage. Filing state tax returns More information. Filing state tax returns Special SituationsException for sales to related persons. Filing state tax returns Recapturing (Paying Back) a Federal Mortgage Subsidy 16. Filing state tax returns   Reporting Gains and Losses What's New Introduction Useful Items - You may want to see: Reporting Capital Gains and Losses Exception 1. Filing state tax returns Exception 2. Filing state tax returns File Form 1099-B or Form 1099-S with the IRS. Filing state tax returns Capital Losses Capital Gain Tax Rates Prev  Up  Next   Home   More Online Publications
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Affordable Care Act (ACA) Tax Provisions

 Individuals
 & Families
 
 Employers
 
Other Organizations

 
The health care law addresses health insurance coverage and financial assistance options for individuals and families, including the premium tax credit. It also includes the individual shared responsibility provision and exemptions from that provision.The IRS administers the tax provisions included in the law. Visit HealthCare.gov for more information on coverage options and assistance.
 


 

   
The health care law contains many tax and other provisions for employers. The IRS administers the tax provisions included in the law. Visit HealthCare.gov and SBA.gov/healthcare for more information on other provisions.
 


 

 
  • Insurers
  • Certain Business Types
  • Tax-Exempt & Government Organizations

 


 

 

The Filing State Tax Returns

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