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Tax Return H&r Block

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Tax Return H&r Block

Tax return h&r block Index Symbols 30% Tax, The 30% Tax , Residents of Canada or Mexico engaged in transportation-related employment. Tax return h&r block , Students, teachers, and researchers. Tax return h&r block A Accuracy-related penalties, Accuracy-related penalty. Tax return h&r block Additional Medicare Tax, Additional Medicare Tax. Tax return h&r block , Additional Medicare Tax. Tax return h&r block Adoption credit Dual-status alien, Adoption credit. Tax return h&r block Nonresident alien, Adoption credit. Tax return h&r block Resident alien, Adoption credit. Tax return h&r block Agricultural workers, Agricultural workers. Tax return h&r block , Agricultural Workers Alien Nonresident, Nonresident Aliens, Nonresident Aliens, Nonresident Aliens Resident, Resident Aliens, Resident Aliens, Resident Aliens Alien status, employer notification of, Notification of Alien Status Alternative minimum tax, Alternative minimum tax. Tax return h&r block Amended returns, Amended Returns and Claims for Refund American Samoa, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. Tax return h&r block S. Tax return h&r block possessions. Tax return h&r block , Bona Fide Residents of American Samoa or Puerto Rico Annuities Income, Income from certain annuities. Tax return h&r block Source rule, Pensions and Annuities Asset-use test, Asset-use test. Tax return h&r block Assistance (see Tax help) Athletes, professional, Professional athletes. Tax return h&r block Awards, Scholarships, Grants, Prizes, and Awards B Basis of property, Depreciable property. Tax return h&r block Beneficiary of estate or trust, Beneficiary of an estate or trust. Tax return h&r block Business expenses, ordinary and necessary, Ordinary and necessary business expenses. Tax return h&r block Business operations, Business operations. Tax return h&r block Business profits and losses and sales transactions, Business Profits and Losses and Sales Transactions Business, U. Tax return h&r block S. Tax return h&r block , Trade or Business in the United States Business-activities test, Business-activities test. Tax return h&r block C Canada Commuters, Regular commuters from Canada or Mexico. Tax return h&r block Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). Tax return h&r block Residents of, Residents of Mexico or Canada or U. Tax return h&r block S. Tax return h&r block nationals. Tax return h&r block Social security benefits, Special Rule for Canadian and German Social Security Benefits Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. Tax return h&r block Withholding tax, U. Tax return h&r block S. Tax return h&r block nationals or residents of Canada, Mexico, or South Korea. Tax return h&r block Capital assets, sales or exchanges, Sales or Exchanges of Capital Assets Casualty and theft losses, Casualty and theft losses. Tax return h&r block Central withholding agreements, Central withholding agreements. Tax return h&r block Charitable contributions, Charitable contributions. Tax return h&r block Child and dependent care credit Dual-status alien, Child and dependent care credit. Tax return h&r block Nonresident alien, Child and dependent care credit. Tax return h&r block Resident alien, Child and dependent care credit. Tax return h&r block Child tax credit Resident alien, Child tax credit. Tax return h&r block , Child tax credit. Tax return h&r block , Child tax credit. Tax return h&r block Claims for refund, Amended Returns and Claims for Refund Closer connection, Closer Connection to a Foreign Country Commodities, trading in, Trading in stocks, securities, and commodities. Tax return h&r block Community income, Community Income Commuters from Canada or Mexico, Regular commuters from Canada or Mexico. Tax return h&r block Compensation for labor or personal services Geographical basis, Geographical Basis Contingent interest, Contingent interest. Tax return h&r block Credit for the elderly or the disabled Dual-status alien, 6) Tax credits. Tax return h&r block Resident alien, Credit for the elderly or the disabled. Tax return h&r block Credits against tax Child and dependent care credit, Child and dependent care credit. Tax return h&r block , Child and dependent care credit. Tax return h&r block Child tax credit, Child tax credit. Tax return h&r block , Child tax credit. Tax return h&r block , Child tax credit. Tax return h&r block Credit for the elderly or the disabled, 6) Tax credits. Tax return h&r block Dual-status alien, Credits Earned income credit, Earned income credit. Tax return h&r block , 6) Tax credits. Tax return h&r block Education credits, Education credits. Tax return h&r block , Education credits. Tax return h&r block , 6) Tax credits. Tax return h&r block Excess social security tax withheld, Excess social security tax withheld. Tax return h&r block Foreign tax credit, Foreign tax credit. Tax return h&r block , Foreign tax credit. Tax return h&r block Hope credit, Education credits. Tax return h&r block , Education credits. Tax return h&r block Lifetime learning credit, Education credits. Tax return h&r block , Education credits. Tax return h&r block Retirement savings contributions, Retirement savings contributions credit. Tax return h&r block , Retirement savings contributions credit. Tax return h&r block , Retirement savings contributions credit. Tax return h&r block Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Tax return h&r block Tax withheld at source, Tax withheld at the source. Tax return h&r block Tax withheld on partnership income, Tax withheld on partnership income. Tax return h&r block Withholding from wages, Withholding from wages. Tax return h&r block Crew members Alien status, Crew members. Tax return h&r block Compensation, Crew members. Tax return h&r block Currency, transporting, Other Forms You May Have To File D Days of presence, Days of Presence in the United States De minimis presence, De minimis presence. Tax return h&r block Deductions, Deductions, Itemized Deductions Departure permit, When to get a sailing or departure permit. Tax return h&r block Depreciable property, Depreciable property. Tax return h&r block Diplomats (see Foreign government employees) Direct economic relationship, Personal Service Income Disclosure statement, Disclosure statement. Tax return h&r block Dividends, U. Tax return h&r block S. Tax return h&r block source income, Dividends Dual-status aliens, Dual-Status Aliens Dual-status tax year, Dual-Status Aliens, Dual-Status Tax Year Child care credit, Child and dependent care credit. Tax return h&r block Computation of tax, How To Figure Tax Credit for the elderly or the disabled, 6) Tax credits. Tax return h&r block Earned income credit, 6) Tax credits. Tax return h&r block Education credit, 6) Tax credits. Tax return h&r block Exemptions, 2) Exemptions. Tax return h&r block Foreign tax credit, Foreign tax credit. Tax return h&r block Forms to file, Forms To File Head of household. Tax return h&r block , 3) Head of household. Tax return h&r block Income subject to tax, Income Subject to Tax Joint return, 4) Joint return. Tax return h&r block Residency ending date, Dual-Status Aliens Residency starting date, Dual-Status Aliens Restrictions, Restrictions for Dual-Status Taxpayers Standard deduction, 1) Standard deduction. Tax return h&r block Tax rates, 5) Tax rates. Tax return h&r block When and where to file, When and Where To File E Earned income credit Dual-status alien, 6) Tax credits. Tax return h&r block Nonresident alien, Earned income credit. Tax return h&r block Resident alien, Earned income credit. Tax return h&r block Education credits Dual-status alien, 6) Tax credits. Tax return h&r block Nonresident alien, Education credits. Tax return h&r block Resident alien, Education credits. Tax return h&r block Effectively connected income, Effectively Connected Income Foreign income, Foreign Income Investment income, Investment Income Pensions, Pensions. Tax return h&r block Real property gain or loss, Real Property Gain or Loss Real property income choice, Income From Real Property Tax on, Tax on Effectively Connected Income Transportation income, Transportation Income Employees of foreign governments, Employees of foreign governments. Tax return h&r block Employees of international organizations, Employees of international organizations. Tax return h&r block Employees, household, Household employees. Tax return h&r block Employees, withholding exemption under tax treaty, Employees and independent contractors. Tax return h&r block Employer identification number, Employer identification number (EIN). Tax return h&r block Estate, beneficiary, Beneficiary of an estate or trust. Tax return h&r block Estimated tax, Paying Tax Through Withholding or Estimated Tax , Estimated Tax Form 1040-ES (NR) Excess social security tax, Excess social security tax withheld. Tax return h&r block Exchange visitors, Exchange Visitors Income from foreign employer, Students and exchange visitors. Tax return h&r block Social security and Medicare taxes, Students and Exchange Visitors Exclusions from gross income, Exclusions From Gross Income Annuities, Income from certain annuities. Tax return h&r block Compensation from a foreign employer, Students and exchange visitors. Tax return h&r block Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Students and exchange visitors, Students and exchange visitors. Tax return h&r block Treaty income, Income affected by treaties. Tax return h&r block , Treaty Income Exempt individual, Exempt individual. Tax return h&r block Exemption from withholding Employees, Employees and independent contractors. Tax return h&r block Independent contractors, Employees and independent contractors. Tax return h&r block Students, teachers, and researchers, Students, teachers, and researchers. Tax return h&r block Exemptions Dual-status taxpayer, Exemptions Indian students and business apprentices, Students and business apprentices from India. Tax return h&r block Nonresident alien, Exemptions Resident alien, Exemptions Residents of Mexico or Canada, Residents of Mexico or Canada or U. Tax return h&r block S. Tax return h&r block nationals. Tax return h&r block Residents of South Korea, Residents of South Korea. Tax return h&r block U. Tax return h&r block S. Tax return h&r block nationals, Residents of Mexico or Canada or U. Tax return h&r block S. Tax return h&r block nationals. Tax return h&r block Expatriation tax, Expatriation Before June 4, 2004 F Fellowship grant Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Filing requirements, Nonresident Aliens Filing returns, Figuring Your Tax Amended returns, Amended Returns and Claims for Refund Claims for refund, Amended Returns and Claims for Refund Commonwealth of the Northern Mariana Islands, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Tax return h&r block Dual-status taxpayer, Forms To File Estimated tax, When to pay estimated tax. Tax return h&r block Form 1040-C, Form 1040-C Form 1040NR, Figuring Your Tax, Nonresident Aliens Form 1040NR-EZ, Figuring Your Tax, Form 1040NR-EZ Form 2063, Form 2063 Guam, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Tax return h&r block Nonresident alien, Figuring Your Tax U. Tax return h&r block S. Tax return h&r block Virgin Islands, Aliens from the U. Tax return h&r block S. Tax return h&r block Virgin Islands. Tax return h&r block Who must file, Nonresident Aliens Filing status, Filing Status First-year choice, First-Year Choice Fixed or determinable income, Fixed or Determinable Income Foreign country, Foreign country. Tax return h&r block Foreign earned income exclusion, Foreign Earned Income and Housing Amount Foreign employer, Employees of foreign persons, organizations, or offices. Tax return h&r block , Foreign employer. Tax return h&r block Foreign government employees Alien status, Foreign government-related individuals. Tax return h&r block Exempt from U. Tax return h&r block S. Tax return h&r block tax, Employees of Foreign Governments and International Organizations Tax treaty exemption, Employees of Foreign Governments Foreign income subject to U. Tax return h&r block S. Tax return h&r block tax, Foreign Income Foreign organizations, charitable contributions to, Charitable contributions. Tax return h&r block Foreign tax credit Dual-status alien, Foreign tax credit. Tax return h&r block Nonresident alien, Foreign tax credit. Tax return h&r block Resident alien, Foreign tax credit. Tax return h&r block Forms, Form 8843. Tax return h&r block 1040-C, Form 1040-C 1040-ES(NR), Estimated Tax Form 1040-ES (NR) 1040NR, Nonresident Aliens 1040NR-EZ, Form 1040NR-EZ 1040X, Amended Returns and Claims for Refund 1042-S, Tax Withheld on Real Property Sales 1116, Foreign tax credit. Tax return h&r block , Foreign tax credit. Tax return h&r block , Foreign tax credit. Tax return h&r block 2063, Form 2063 2106, Deductible travel expenses. Tax return h&r block 2210, Penalty for failure to pay estimated income tax. Tax return h&r block 3903, Moving expenses. Tax return h&r block 4563, Residents of American Samoa. Tax return h&r block 4790 (see FinCEN 105) 6251, Alternative minimum tax. Tax return h&r block 8233, Employees and independent contractors. Tax return h&r block 8275, Disclosure statement. Tax return h&r block 8288, Credit for tax withheld. Tax return h&r block 8288-A, Credit for tax withheld. Tax return h&r block 8288-B, Withholding certificates. Tax return h&r block 8801, Credit for prior year minimum tax. Tax return h&r block 8805, Tax Withheld on Partnership Income, Tax Withheld on Real Property Sales 8833, Effect of Tax Treaties, Resident Aliens 8840, Form 8840. Tax return h&r block 8843, Form 8843. Tax return h&r block 8854, Reporting requirements. Tax return h&r block FinCEN 105, Other Forms You May Have To File W-4, Withholding on Wages, Alternate Withholding Procedure, Form W-4. Tax return h&r block W-7, Individual taxpayer identification number (ITIN). Tax return h&r block W-8BEN, Income Entitled to Tax Treaty Benefits W-8ECI, Withholding on Pensions W-9, Notification of Alien Status Forms to file Dual-status alien, Forms To File Nonresident aliens, Nonresident Aliens Resident alien, Resident Aliens Sailing permits, Forms To File Free tax services, Free help with your tax return. Tax return h&r block G Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing German social security benefits, Special Rule for Canadian and German Social Security Benefits Green card test, Green Card Test H Head of household Nonresident alien, Head of household. Tax return h&r block Resident alien, Head of household. Tax return h&r block Help (see Tax help) Home, sale of, Gain From the Sale of Your Main Home Household employees, Household employees. Tax return h&r block I Identification number, taxpayer Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. Tax return h&r block Income Community, Community Income Effectively connected, Effectively Connected Income Exclusions, Exclusions From Gross Income Fixed or determinable, Fixed or Determinable Income Foreign, Foreign Income From real property, Income From Real Property Income affected by treaties, Income affected by treaties. Tax return h&r block Interest, Interest Income Investment, Investment Income Personal services, Personal Service Income Reporting, Reporting Your Income Sale of home, Gain From the Sale of Your Main Home Tip, Withholding on Tip Income Income code 28, Gambling Winnings Income from U. Tax return h&r block S. Tax return h&r block sources, Source of Income Dividends, Dividends Interest, Interest Income Pensions and annuities, Pensions and Annuities Personal property, Personal Property Personal services, Personal Services Real property, Real Property Rents or royalties, Rents or Royalties Independent contractors Withholding exemption under tax treaty, Employees and independent contractors. Tax return h&r block Withholding rules, Independent Contractors India, students and business apprentices from Exemptions, Students and business apprentices from India. Tax return h&r block Exemptions for spouse and dependents, Students and business apprentices from India. Tax return h&r block Standard deduction, Students and business apprentices from India. Tax return h&r block Withholding allowances, Students and business apprentices from India. Tax return h&r block Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). Tax return h&r block Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). Tax return h&r block Intangible property, Intangible property. Tax return h&r block Interest Portfolio, Portfolio interest. Tax return h&r block , Interest that does not qualify as portfolio interest. Tax return h&r block Interest income Contingent, Contingent interest. Tax return h&r block Excludable, Interest Income Source rule, Interest Income International organization employees Alien status, Foreign government-related individuals. Tax return h&r block Exempt from U. Tax return h&r block S. Tax return h&r block tax, Employees of Foreign Governments and International Organizations International social security agreements, International Social Security Agreements Interrupted period of residence, Interrupted Period of Residence Inventory, Inventory property. Tax return h&r block Investment income, Investment Income Itemized deductions, Itemized Deductions J Job expenses, Job expenses and other miscellaneous deductions. Tax return h&r block K Korea, South Exemptions, Residents of South Korea. Tax return h&r block , Exemptions Married filing separately, Married nonresident alien. Tax return h&r block Qualifying widow filing status, Qualifying widow(er). Tax return h&r block Withholding tax, U. Tax return h&r block S. Tax return h&r block nationals or residents of Canada, Mexico, or South Korea. Tax return h&r block L Last year of residency, Last Year of Residency Long-term U. Tax return h&r block S. Tax return h&r block resident Defined, Long-term resident defined. Tax return h&r block Expatriation tax, Long-term resident defined. Tax return h&r block Losses Business, Business Profits and Losses and Sales Transactions Capital Assets, Sales or Exchanges of Capital Assets Casualty and theft, Casualty and theft losses. Tax return h&r block Of nonresident aliens, Losses. Tax return h&r block Real property, Real Property Gain or Loss M Married filing jointly Nonresident alien, Married nonresident alien. Tax return h&r block Resident alien, Married filing jointly. Tax return h&r block Medical condition, Medical condition. Tax return h&r block Medicare tax, Social Security and Medicare Taxes Mexico Commuters, Regular commuters from Canada or Mexico. Tax return h&r block Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). Tax return h&r block Residents of, Residents of Mexico or Canada or U. Tax return h&r block S. Tax return h&r block nationals. Tax return h&r block Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. Tax return h&r block Withholding tax, U. Tax return h&r block S. Tax return h&r block nationals or residents of Canada, Mexico, or South Korea. Tax return h&r block Miscellaneous deductions, Job expenses and other miscellaneous deductions. Tax return h&r block Monetary instruments, transporting, Other Forms You May Have To File Moving expenses, Moving expenses. Tax return h&r block Multi-level marketing, Multi-level marketing. Tax return h&r block , Multi-level marketing. Tax return h&r block Municipal bonds, State and local government obligations. Tax return h&r block N National of the United States, Qualifying widow(er). Tax return h&r block , 5) Tax rates. Tax return h&r block , Withholding on Wages Natural resources (see Real property) Non-registered obligations, Obligations not in registered form. Tax return h&r block Nonresident alien, Nonresident Aliens Annuity income, Income from certain annuities. Tax return h&r block Business expenses, Ordinary and necessary business expenses. Tax return h&r block Casualty and theft losses, Casualty and theft losses. Tax return h&r block Charitable contributions, Charitable contributions. Tax return h&r block Child care credit, Child and dependent care credit. Tax return h&r block Credit for excess social security tax withheld, Excess social security tax withheld. Tax return h&r block Credit for income tax withheld, Withholding from wages. Tax return h&r block Credit for prior year minimum tax, Credit for prior year minimum tax. Tax return h&r block Defined, Nonresident Aliens Earned income credit, Earned income credit. Tax return h&r block Education credits, Education credits. Tax return h&r block Effectively connected income, tax on, Tax on Effectively Connected Income Filing Form 1040NR, Figuring Your Tax Filing Form 1040NR-EZ, Figuring Your Tax Foreign tax credit, Foreign tax credit. Tax return h&r block Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Head of household, Head of household. Tax return h&r block How income is taxed, Nonresident Aliens Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). Tax return h&r block Interest income, Interest Income Job expenses, Job expenses and other miscellaneous deductions. Tax return h&r block Losses, Losses. Tax return h&r block Married filing jointly, Married nonresident alien. Tax return h&r block Miscellaneous deductions, Job expenses and other miscellaneous deductions. Tax return h&r block Moving expenses, Moving expenses. Tax return h&r block Personal exemptions, Exemptions Qualifying widow(er), Qualifying widow(er). Tax return h&r block Standard deduction, Standard deduction. Tax return h&r block State and local income taxes, State and local income taxes. Tax return h&r block Students, Nonresident Alien Students Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Tax return h&r block Tax withheld at source, Tax withheld at the source. Tax return h&r block Travel expenses, Travel expenses. Tax return h&r block Withholding from partnership income, Tax withheld on partnership income. Tax return h&r block Withholding tax, Paying Tax Through Withholding or Estimated Tax Nonresident spouse treated as a resident, Nonresident Spouse Treated as a Resident O Obligations Not in registered form, Obligations not in registered form. Tax return h&r block Registered, Obligations in registered form. Tax return h&r block Original issue discount, Original issue discount (OID). Tax return h&r block P Partnership Income, tax withheld on, Tax Withheld on Partnership Income Partnerships, Partnerships. Tax return h&r block Payment against U. Tax return h&r block S. Tax return h&r block tax, Payments Tax withheld at the source, Tax withheld at the source. Tax return h&r block Withholding from wages, Tax Withheld Penalties, Penalties. Tax return h&r block , Penalties Accuracy-related, Accuracy-related penalty. Tax return h&r block Failure to file, Filing late. Tax return h&r block Failure to pay, Paying tax late. Tax return h&r block Failure to supply taxpayer identification number, Failure to supply taxpayer identification number. Tax return h&r block Fraud, Fraud. Tax return h&r block Frivolous tax submission, Frivolous tax submission. Tax return h&r block Negligence, Negligence or disregard. Tax return h&r block Substantial understatement of income tax, Substantial understatement of income tax. Tax return h&r block Penalty for failure to pay estimated income tax, Penalty for failure to pay estimated income tax. Tax return h&r block Penalty on early withdrawal of savings, Penalty on early withdrawal of savings. Tax return h&r block Pensions, Pensions. Tax return h&r block Source rule, Pensions and Annuities Withholding on, Withholding on Pensions Personal exemption Prorating, Personal exemption. Tax return h&r block Withholding allowance, Allowance for Personal Exemption Personal property, Personal Property Personal services income Connected with U. Tax return h&r block S. Tax return h&r block business, Personal Service Income Paid by foreign employer, Services Performed for Foreign Employer Source rule, Personal Services Tax treaty exemption, Personal Services Withholding on wages, Withholding on Wages Portfolio interest, Portfolio interest. Tax return h&r block , Interest that does not qualify as portfolio interest. Tax return h&r block Prizes, Scholarships, Grants, Prizes, and Awards Professional athletes, Professional athletes. Tax return h&r block Property Depreciable, Depreciable property. Tax return h&r block Intangible, Intangible property. Tax return h&r block Inventory, Inventory property. Tax return h&r block Personal, Personal Property Real, Real Property, Real Property Gain or Loss Protective return, Protective return. Tax return h&r block Publications (see Tax help) Puerto Rico, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. Tax return h&r block S. Tax return h&r block possessions. Tax return h&r block , Bona Fide Residents of American Samoa or Puerto Rico, Residents of American Samoa and Puerto Rico. Tax return h&r block Q Qualified investment entity Distributions paid by, Qualified investment entities. Tax return h&r block R Railroad retirement benefits, Social Security Benefits, Social security and railroad retirement benefits. Tax return h&r block Real estate (see Real property) Real property Definition, Real Property Income from, Income From Real Property Natural resources, Natural resources. Tax return h&r block Sale or exchange of, Real Property Gain or Loss Source rule, Real Property Tax withheld on sale of, Tax Withheld on Real Property Sales U. Tax return h&r block S. Tax return h&r block real property interest, U. Tax return h&r block S. Tax return h&r block real property interest. Tax return h&r block Real property income, Real property income. Tax return h&r block Refunds, claims for, Amended Returns and Claims for Refund Registered obligations, Obligations in registered form. Tax return h&r block Rents, Rents or Royalties Researchers, wage withholding exemption under tax treaty, Students, teachers, and researchers. Tax return h&r block , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Residence, interrupted, Interrupted Period of Residence Residency First year, First Year of Residency Last year, Last Year of Residency Starting date, Residency starting date under substantial presence test. Tax return h&r block Termination date, Last Year of Residency Tests, Resident Aliens Resident alien, Resident Aliens Child tax credit, Child tax credit. Tax return h&r block , Child tax credit. Tax return h&r block , Child tax credit. Tax return h&r block Defined, Resident Aliens Education credits, Education credits. Tax return h&r block Head of household, Head of household. Tax return h&r block Married filing jointly, Married filing jointly. Tax return h&r block Qualifying widow(er), Qualifying widow(er). Tax return h&r block Resident alien status, choosing, Choosing Resident Alien Status Retirement savings contributions credit Dual-status alien, Retirement savings contributions credit. Tax return h&r block Nonresident alien, Retirement savings contributions credit. Tax return h&r block Resident alien, Retirement savings contributions credit. Tax return h&r block Royalties, Rents or Royalties S Sailing permits, departing aliens Aliens not requiring, Aliens Not Required To Obtain Sailing or Departure Permits Bond furnished, insuring tax payment, Paying Taxes and Obtaining Refunds Form 1040-C, Form 1040-C Form 2063, Form 2063 Forms to file, Forms To File When to get, When to get a sailing or departure permit. Tax return h&r block Where to get, Where to get a sailing or departure permit. Tax return h&r block Salary (see Personal services income) Sale of home, income from, Gain From the Sale of Your Main Home Sales or exchanges, capital assets, Sales or Exchanges of Capital Assets Scholarship Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Securities, trading in, Trading in stocks, securities, and commodities. Tax return h&r block Self-employed retirement plans, Self-employed SEP, SIMPLE, and qualified retirement plans. Tax return h&r block Self-employment tax, Self-Employment Tax Social security benefits Dual-status alien, Social security and railroad retirement benefits. Tax return h&r block Nonresident alien, Social Security Benefits Social security number, Social security number (SSN). Tax return h&r block Social security tax Credit for excess tax withheld, Social Security and Medicare Taxes Excess withheld, Excess social security tax withheld. Tax return h&r block Foreign students and exchange visitors, Students and Exchange Visitors International agreements, International Social Security Agreements Self-employment tax, Self-Employment Tax Totalization agreements, International Social Security Agreements Withheld in error, Refund of Taxes Withheld in Error Source of compensation for labor or personal services Alternative basis, Alternative Basis Multi-year compensation, Multi-year compensation. Tax return h&r block Time basis, Time Basis Source of income, Source of Income Standard deduction, Standard deduction. Tax return h&r block State and local income taxes, State and local income taxes. Tax return h&r block Stocks, trading in, Trading in stocks, securities, and commodities. Tax return h&r block Student loan interest expense, Student loan interest expense. Tax return h&r block Students Alien status, Students. Tax return h&r block Engaged in U. Tax return h&r block S. Tax return h&r block business, Students and trainees. Tax return h&r block Fellowship grant, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Income from foreign employer, Students and exchange visitors. Tax return h&r block Scholarship, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Social security and Medicare taxes, Students and Exchange Visitors Tax treaty exemption, Students, Apprentices, and Trainees Wage withholding exemption under tax treaty, Students, teachers, and researchers. Tax return h&r block , Appendix A—Tax Treaty Exemption Procedure for Students Students and business apprentices from India, Students and business apprentices from India. Tax return h&r block , Students and business apprentices from India. Tax return h&r block , Students and business apprentices from India. Tax return h&r block , Students and business apprentices from India. Tax return h&r block Substantial presence test, Substantial Presence Test T Tax credits and payments Nonresident aliens, Nonresident Aliens Resident aliens, Tax Credits and Payments Tax help, How To Get Tax Help Tax home, Tax home. Tax return h&r block , Tax home. Tax return h&r block Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Tax return h&r block Tax treaties Benefits, Treaty Income, Some Typical Tax Treaty Benefits Capital gains, Capital Gains Effect of, Effect of Tax Treaties Employees of foreign governments, Employees of Foreign Governments Exclusions from income, Income affected by treaties. Tax return h&r block Income affected by, Income affected by treaties. Tax return h&r block Reporting benefits claimed, Reporting Treaty Benefits Claimed Teachers and professors, Teachers, Professors, and Researchers Trainees, students, and apprentices, Students, Apprentices, and Trainees Tax Treaties Income entitled to benefits, Income Entitled to Tax Treaty Benefits Tax year, Tax Year, Tax Year Tax, expatriation, Expatriation Before June 4, 2004 Tax, transportation, Transportation Tax Taxpayer identification number Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. Tax return h&r block Teachers Alien status, Teachers and trainees. Tax return h&r block Tax treaty exemption, Teachers, Professors, and Researchers Wage withholding exemption under tax treaty, Students, teachers, and researchers. Tax return h&r block , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Tie-breaker rule, Effect of Tax Treaties Tip income, Withholding on Tip Income Totalization agreements, International Social Security Agreements Trade or business, U. Tax return h&r block S. Tax return h&r block , Trade or Business in the United States Beneficiary of estate or trust, Beneficiary of an estate or trust. Tax return h&r block Business operations, Business operations. Tax return h&r block Income from U. Tax return h&r block S. Tax return h&r block sources, Effectively Connected Income Partnerships, Partnerships. Tax return h&r block Personal services, Personal Services Students and trainees, Students and trainees. Tax return h&r block Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. Tax return h&r block Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. Tax return h&r block Trainees, Teachers and trainees. Tax return h&r block , Students and trainees. Tax return h&r block Transportation income Connected with U. Tax return h&r block S. Tax return h&r block business, Transportation Income Source rule, Transportation Income Transportation of currency or monetary instruments, Other Forms You May Have To File Transportation tax, Transportation Tax Transportation-related employment, residents of Canada or Mexico, Residents of Canada or Mexico engaged in transportation-related employment. Tax return h&r block Travel expenses, Travel expenses. Tax return h&r block Treaties, income affected by, Income affected by treaties. Tax return h&r block Treaty benefits for resident aliens, Resident Aliens Treaty benefits, reporting benefits claimed, Reporting Treaty Benefits Claimed Trust, beneficiary, Beneficiary of an estate or trust. Tax return h&r block TTY/TDD information, How To Get Tax Help U U. Tax return h&r block S Virgin Islands, residents of Withholding on wages, Residents of the U. Tax return h&r block S. Tax return h&r block Virgin Islands. Tax return h&r block U. Tax return h&r block S. Tax return h&r block national, Qualifying widow(er). Tax return h&r block , 5) Tax rates. Tax return h&r block , Withholding on Wages U. Tax return h&r block S. Tax return h&r block real property holding corporation, U. Tax return h&r block S. Tax return h&r block real property holding corporation. Tax return h&r block U. Tax return h&r block S. Tax return h&r block real property interest, U. Tax return h&r block S. Tax return h&r block real property interest. Tax return h&r block U. Tax return h&r block S. Tax return h&r block tax-exempt income, expenses allocable to, Expenses allocable to U. Tax return h&r block S. Tax return h&r block tax-exempt income. Tax return h&r block U. Tax return h&r block S. Tax return h&r block Virgin Islands, residents of Where to file, Aliens from the U. Tax return h&r block S. Tax return h&r block Virgin Islands. Tax return h&r block W Wages (see Personal services income) Wages exempt from withholding, Wages Exempt From Withholding Wages, withholding on, Withholding on Wages Waiver of filing deadline, Waiver of filing deadline. Tax return h&r block When to file, When To File, When to file for deductions and credits. Tax return h&r block Where to file, When To File Who must file, Nonresident Aliens Withholding, Paying Tax Through Withholding or Estimated Tax , Withholding From Other Income Withholding tax Allowance for personal exemption, Allowance for Personal Exemption Central withholding agreements, Central withholding agreements. Tax return h&r block Notification of alien status, Notification of Alien Status On sale of real property, Withholding of tax. Tax return h&r block Pensions, Withholding on Pensions Puerto Rico, residents of, Residents of American Samoa and Puerto Rico. Tax return h&r block Real property sales, Tax Withheld on Real Property Sales Residents of Canada, Mexico, or South Korea, U. Tax return h&r block S. Tax return h&r block nationals or residents of Canada, Mexico, or South Korea. Tax return h&r block Scholarships and grants, Withholding on Scholarships and Fellowship Grants Social security taxes, Social Security and Medicare Taxes Tax treaty benefits, Income Entitled to Tax Treaty Benefits Tip income, Withholding on Tip Income U. Tax return h&r block S. Tax return h&r block nationals, U. Tax return h&r block S. Tax return h&r block nationals or residents of Canada, Mexico, or South Korea. Tax return h&r block U. Tax return h&r block S. Tax return h&r block Virgin Islands, residents of, Residents of the U. Tax return h&r block S. Tax return h&r block Virgin Islands. 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The Tax Return H&r Block

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