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Turbotax For Military Members

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Turbotax For Military Members

Turbotax for military members 11. Turbotax for military members   Social Security and Equivalent Railroad Retirement Benefits Table of Contents Introduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits Introduction This chapter explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. Turbotax for military members It explains the following topics. Turbotax for military members How to figure whether your benefits are taxable. Turbotax for military members How to use the social security benefits worksheet (with examples). Turbotax for military members How to report your taxable benefits. Turbotax for military members How to treat repayments that are more than the benefits you received during the year. Turbotax for military members Social security benefits include monthly retirement, survivor, and disability benefits. Turbotax for military members They do not include supplemental security income (SSI) payments, which are not taxable. Turbotax for military members Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. Turbotax for military members They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. Turbotax for military members If you received these benefits during 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board. Turbotax for military members These forms show the amounts received and repaid, and taxes withheld for the year. Turbotax for military members You may receive more than one of these forms for the same year. Turbotax for military members You should add the amounts shown on all the Forms SSA-1099 and Forms RRB-1099 you receive for the year to determine the total amounts received and repaid, and taxes withheld for that year. Turbotax for military members See the Appendix at the end of Publication 915 for more information. Turbotax for military members Note. Turbotax for military members When the term “benefits” is used in this chapter, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. Turbotax for military members What is not covered in this chapter. Turbotax for military members   This chapter does not cover the tax rules for the following railroad retirement benefits. Turbotax for military members Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits. Turbotax for military members Tier 2 benefits. Turbotax for military members Vested dual benefits. Turbotax for military members Supplemental annuity benefits. Turbotax for military members For information on these benefits, see Publication 575, Pension and Annuity Income. Turbotax for military members   This chapter does not cover the tax rules for social security benefits reported on Form SSA-1042S, Social Security Benefit Statement, or Form RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board. Turbotax for military members For information about these benefits, see Publication 519, U. Turbotax for military members S. Turbotax for military members Tax Guide for Aliens, and Publication 915, Social Security and Equivalent Railroad Retirement Benefits. Turbotax for military members   This chapter also does not cover the tax rules for foreign social security benefits. Turbotax for military members These benefits are taxable as annuities, unless they are exempt from U. Turbotax for military members S. Turbotax for military members tax or treated as a U. Turbotax for military members S. Turbotax for military members social security benefit under a tax treaty. Turbotax for military members Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 915 Social Security and Equivalent Railroad Retirement Benefits Forms (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request Are Any of Your Benefits Taxable? To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. Turbotax for military members When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. Turbotax for military members S. Turbotax for military members savings bonds, Employer-provided adoption benefits, Foreign earned income or foreign housing, or Income earned by bona fide residents of American Samoa or Puerto Rico. Turbotax for military members Children's benefits. Turbotax for military members   The rules in this chapter apply to benefits received by children. Turbotax for military members See Who is taxed , later. Turbotax for military members Figuring total income. Turbotax for military members   To figure the total of one-half of your benefits plus your other income, use Worksheet 11-1 later in this discussion. Turbotax for military members If the total is more than your base amount, part of your benefits may be taxable. Turbotax for military members    If you are married and file a joint return for 2013, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. Turbotax for military members Even if your spouse did not receive any benefits, you must add your spouse's income to yours to figure whether any of your benefits are taxable. Turbotax for military members    If the only income you received during 2013 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally are not taxable and you probably do not have to file a return. Turbotax for military members If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. Turbotax for military members Base amount. Turbotax for military members   Your base amount is: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. Turbotax for military members Worksheet 11-1. Turbotax for military members   You can use Worksheet 11-1 to figure the amount of income to compare with your base amount. Turbotax for military members This is a quick way to check whether some of your benefits may be taxable. Turbotax for military members Worksheet 11-1. Turbotax for military members A Quick Way To Check if Your Benefits May Be Taxable A. Turbotax for military members Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Turbotax for military members Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Turbotax for military members (If you received more than one form, combine the amounts from box 5 and enter the total. Turbotax for military members ) A. Turbotax for military members   Note. Turbotax for military members If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Turbotax for military members B. Turbotax for military members Enter one-half of the amount on line A B. Turbotax for military members   C. Turbotax for military members Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Turbotax for military members   D. Turbotax for military members Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Turbotax for military members   E. Turbotax for military members Add lines B, C, and D E. Turbotax for military members   Note. Turbotax for military members Compare the amount on line E to your base amount for your filing status. Turbotax for military members If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. Turbotax for military members If the amount on line E is more than your base amount, some of your benefits may be taxable. Turbotax for military members You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). Turbotax for military members If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits. Turbotax for military members Example. Turbotax for military members You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. Turbotax for military members In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. Turbotax for military members Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. Turbotax for military members You also received a taxable pension of $22,800 and interest income of $500. Turbotax for military members You did not have any tax-exempt interest income. Turbotax for military members Your benefits are not taxable for 2013 because your income, as figured in Worksheet 11-1, is not more than your base amount ($32,000) for married filing jointly. Turbotax for military members Even though none of your benefits are taxable, you must file a return for 2013 because your taxable gross income ($23,300) exceeds the minimum filing requirement amount for your filing status. Turbotax for military members Filled-in Worksheet 11-1. Turbotax for military members A Quick Way To Check if Your Benefits May Be Taxable A. Turbotax for military members Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Turbotax for military members Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Turbotax for military members (If you received more than one form, combine the amounts from box 5 and enter the total. Turbotax for military members ) A. Turbotax for military members $11,000 Note. Turbotax for military members If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Turbotax for military members B. Turbotax for military members Enter one-half of the amount on line A B. Turbotax for military members 5,500 C. Turbotax for military members Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Turbotax for military members 23,300 D. Turbotax for military members Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Turbotax for military members -0- E. Turbotax for military members Add lines B, C, and D E. Turbotax for military members $28,800 Note. Turbotax for military members Compare the amount on line E to your base amount for your filing status. Turbotax for military members If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. Turbotax for military members If the amount on line E is more than your base amount, some of your benefits may be taxable. Turbotax for military members You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). Turbotax for military members If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits. Turbotax for military members Who is taxed. Turbotax for military members   Benefits are included in the taxable income (to the extent they are taxable) of the person who has the legal right to receive the benefits. Turbotax for military members For example, if you and your child receive benefits, but the check for your child is made out in your name, you must use only your part of the benefits to see whether any benefits are taxable to you. Turbotax for military members One-half of the part that belongs to your child must be added to your child's other income to see whether any of those benefits are taxable to your child. Turbotax for military members Repayment of benefits. Turbotax for military members   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. Turbotax for military members It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. Turbotax for military members If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. Turbotax for military members   Your gross benefits are shown in box 3 of Form SSA-1099 or RRB-1099. Turbotax for military members Your repayments are shown in box 4. Turbotax for military members The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). Turbotax for military members Use the amount in box 5 to figure whether any of your benefits are taxable. Turbotax for military members Tax withholding and estimated tax. Turbotax for military members   You can choose to have federal income tax withheld from your social security benefits and/or the SSEB portion of your tier 1 railroad retirement benefits. Turbotax for military members If you choose to do this, you must complete a Form W-4V. Turbotax for military members   If you do not choose to have income tax withheld, you may have to request additional withholding from other income or pay estimated tax during the year. Turbotax for military members For details, see Publication 505 or the instructions for Form 1040-ES. Turbotax for military members How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. Turbotax for military members You cannot use Form 1040EZ. Turbotax for military members Reporting on Form 1040. Turbotax for military members   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 20a and the taxable part on line 20b. Turbotax for military members If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 20a. Turbotax for military members Reporting on Form 1040A. Turbotax for military members   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 14a and the taxable part on line 14b. Turbotax for military members If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 14a. Turbotax for military members Benefits not taxable. Turbotax for military members   If you are filing Form 1040EZ, do not report any benefits on your tax return. Turbotax for military members If you are filing Form 1040 or Form 1040A, report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on Form 1040, line 20a, or Form 1040A, line 14a. Turbotax for military members Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Turbotax for military members If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Turbotax for military members How Much Is Taxable? If part of your benefits are taxable, how much is taxable depends on the total amount of your benefits and other income. Turbotax for military members Generally, the higher that total amount, the greater the taxable part of your benefits. Turbotax for military members Maximum taxable part. Turbotax for military members   Generally, up to 50% of your benefits will be taxable. Turbotax for military members However, up to 85% of your benefits can be taxable if either of the following situations applies to you. Turbotax for military members The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly). Turbotax for military members You are married filing separately and lived with your spouse at any time during 2013. Turbotax for military members Which worksheet to use. Turbotax for military members   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or Form 1040A. Turbotax for military members You can use either that worksheet or Worksheet 1 in Publication 915, unless any of the following situations applies to you. Turbotax for military members You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. Turbotax for military members In this situation, you must use the special worksheets in Appendix B of Publication 590 to figure both your IRA deduction and your taxable benefits. Turbotax for military members Situation (1) does not apply and you take an exclusion for interest from qualified U. Turbotax for military members S. Turbotax for military members savings bonds (Form 8815), for adoption benefits (Form 8839), for foreign earned income or housing (Form 2555 or Form 2555-EZ), or for income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. Turbotax for military members In this situation, you must use Worksheet 1 in Publication 915 to figure your taxable benefits. Turbotax for military members You received a lump-sum payment for an earlier year. Turbotax for military members In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in Publication 915. Turbotax for military members See Lump-sum election next. Turbotax for military members Lump-sum election. Turbotax for military members   You must include the taxable part of a lump-sum (retroactive) payment of benefits received in 2013 in your 2013 income, even if the payment includes benefits for an earlier year. Turbotax for military members    This type of lump-sum benefit payment should not be confused with the lump-sum death benefit that both the SSA and RRB pay to many of their beneficiaries. Turbotax for military members No part of the lump-sum death benefit is subject to tax. Turbotax for military members   Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. Turbotax for military members However, you may be able to figure the taxable part of a lump-sum payment for an earlier year separately, using your income for the earlier year. Turbotax for military members You can elect this method if it lowers your taxable benefits. Turbotax for military members Making the election. Turbotax for military members   If you received a lump-sum benefit payment in 2013 that includes benefits for one or more earlier years, follow the instructions in Publication 915 under Lump-Sum Election to see whether making the election will lower your taxable benefits. Turbotax for military members That discussion also explains how to make the election. Turbotax for military members    Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. Turbotax for military members Do not file an amended return for the earlier year. Turbotax for military members Examples The following are a few examples you can use as a guide to figure the taxable part of your benefits. Turbotax for military members Example 1. Turbotax for military members George White is single and files Form 1040 for 2013. Turbotax for military members He received the following income in 2013: Fully taxable pension $18,600 Wages from part-time job 9,400 Taxable interest income 990 Total $28,990 George also received social security benefits during 2013. Turbotax for military members The Form SSA-1099 he received in January 2014 shows $5,980 in box 5. Turbotax for military members To figure his taxable benefits, George completes the worksheet shown here. Turbotax for military members Filled-in Worksheet 1. Turbotax for military members Figuring Your Taxable Benefits 1. Turbotax for military members Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Turbotax for military members Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,980 2. Turbotax for military members Enter one-half of line 1 2,990 3. Turbotax for military members Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. Turbotax for military members     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 28,990 4. Turbotax for military members Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. Turbotax for military members Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. Turbotax for military members Combine lines 2, 3, 4, and 5 31,980 7. Turbotax for military members Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Turbotax for military members     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. Turbotax for military members Is the amount on line 7 less than the amount on line 6?     No. Turbotax for military members None of your social security benefits are taxable. Turbotax for military members Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Turbotax for military members   Yes. Turbotax for military members Subtract line 7 from line 6 31,980 9. Turbotax for military members If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 25,000   Note. Turbotax for military members If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Turbotax for military members 85) and enter the result on line 17. Turbotax for military members Then go to line 18. Turbotax for military members   10. Turbotax for military members Is the amount on line 9 less than the amount on line 8?     No. Turbotax for military members None of your benefits are taxable. Turbotax for military members Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Turbotax for military members If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Turbotax for military members     Yes. Turbotax for military members Subtract line 9 from line 8 6,980 11. Turbotax for military members Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 9,000 12. Turbotax for military members Subtract line 11 from line 10. Turbotax for military members If zero or less, enter -0- -0- 13. Turbotax for military members Enter the smaller of line 10 or line 11 6,980 14. Turbotax for military members Enter one-half of line 13 3,490 15. Turbotax for military members Enter the smaller of line 2 or line 14 2,990 16. Turbotax for military members Multiply line 12 by 85% (. Turbotax for military members 85). Turbotax for military members If line 12 is zero, enter -0- -0- 17. Turbotax for military members Add lines 15 and 16 2,990 18. Turbotax for military members Multiply line 1 by 85% (. Turbotax for military members 85) 5,083 19. Turbotax for military members Taxable benefits. Turbotax for military members Enter the smaller of line 17 or line 18. Turbotax for military members Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $2,990 The amount on line 19 of George's worksheet shows that $2,990 of his social security benefits is taxable. Turbotax for military members On line 20a of his Form 1040, George enters his net benefits of $5,980. Turbotax for military members On line 20b, he enters his taxable benefits of $2,990. Turbotax for military members Example 2. Turbotax for military members Ray and Alice Hopkins file a joint return on Form 1040A for 2013. Turbotax for military members Ray is retired and received a fully taxable pension of $15,500. Turbotax for military members He also received social security benefits, and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. Turbotax for military members Alice worked during the year and had wages of $14,000. Turbotax for military members She made a deductible payment to her IRA account of $1,000. Turbotax for military members Ray and Alice have two savings accounts with a total of $250 in taxable interest income. Turbotax for military members They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. Turbotax for military members They find none of Ray's social security benefits are taxable. Turbotax for military members On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. Turbotax for military members Filled-in Worksheet 1. Turbotax for military members Figuring Your Taxable Benefits 1. Turbotax for military members Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Turbotax for military members Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,600 2. Turbotax for military members Enter one-half of line 1 2,800 3. Turbotax for military members Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. Turbotax for military members     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 29,750 4. Turbotax for military members Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. Turbotax for military members Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. Turbotax for military members Combine lines 2, 3, 4, and 5 32,550 7. Turbotax for military members Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Turbotax for military members     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 1,000 8. Turbotax for military members Is the amount on line 7 less than the amount on line 6?     No. Turbotax for military members None of your social security benefits are taxable. Turbotax for military members Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Turbotax for military members   Yes. Turbotax for military members Subtract line 7 from line 6 31,550 9. Turbotax for military members If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. Turbotax for military members If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Turbotax for military members 85) and enter the result on line 17. Turbotax for military members Then go to line 18. Turbotax for military members   10. Turbotax for military members Is the amount on line 9 less than the amount on line 8?     No. Turbotax for military members None of your benefits are taxable. Turbotax for military members Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Turbotax for military members If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Turbotax for military members     Yes. Turbotax for military members Subtract line 9 from line 8   11. Turbotax for military members Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013   12. Turbotax for military members Subtract line 11 from line 10. Turbotax for military members If zero or less, enter -0-   13. Turbotax for military members Enter the smaller of line 10 or line 11   14. Turbotax for military members Enter one-half of line 13   15. Turbotax for military members Enter the smaller of line 2 or line 14   16. Turbotax for military members Multiply line 12 by 85% (. Turbotax for military members 85). Turbotax for military members If line 12 is zero, enter -0-   17. Turbotax for military members Add lines 15 and 16   18. Turbotax for military members Multiply line 1 by 85% (. Turbotax for military members 85)   19. Turbotax for military members Taxable benefits. Turbotax for military members Enter the smaller of line 17 or line 18. Turbotax for military members Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b   Example 3. Turbotax for military members Joe and Betty Johnson file a joint return on Form 1040 for 2013. Turbotax for military members Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. Turbotax for military members Joe's Form RRB-1099 shows $10,000 in box 5. Turbotax for military members Betty is a retired government worker and receives a fully taxable pension of $38,000. Turbotax for military members They had $2,300 in taxable interest income plus interest of $200 on a qualified U. Turbotax for military members S. Turbotax for military members savings bond. Turbotax for military members The savings bond interest qualified for the exclusion. Turbotax for military members They figure their taxable benefits by completing Worksheet 1. Turbotax for military members Because they have qualified U. Turbotax for military members S. Turbotax for military members savings bond interest, they follow the note at the beginning of the worksheet and use the amount from line 2 of their Schedule B (Form 1040A or 1040) on line 3 of the worksheet instead of the amount from line 8a of their Form 1040. Turbotax for military members On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). Turbotax for military members Filled-in Worksheet 1. Turbotax for military members Figuring Your Taxable Benefits Before you begin: • If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Turbotax for military members • Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Turbotax for military members None of your benefits are taxable for 2013. Turbotax for military members For more information, see Repayments More Than Gross Benefits. Turbotax for military members • If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Turbotax for military members S. Turbotax for military members Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Turbotax for military members Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Turbotax for military members 1. Turbotax for military members Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Turbotax for military members Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $10,000 2. Turbotax for military members Enter one-half of line 1 5,000 3. Turbotax for military members Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. Turbotax for military members     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 40,500 4. Turbotax for military members Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. Turbotax for military members Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. Turbotax for military members Combine lines 2, 3, 4, and 5 45,500 7. Turbotax for military members Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Turbotax for military members     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. Turbotax for military members Is the amount on line 7 less than the amount on line 6?     No. Turbotax for military members None of your social security benefits are taxable. Turbotax for military members Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Turbotax for military members   Yes. Turbotax for military members Subtract line 7 from line 6 45,500 9. Turbotax for military members If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. Turbotax for military members If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Turbotax for military members 85) and enter the result on line 17. Turbotax for military members Then go to line 18. Turbotax for military members   10. Turbotax for military members Is the amount on line 9 less than the amount on line 8?     No. Turbotax for military members None of your benefits are taxable. Turbotax for military members Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Turbotax for military members If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Turbotax for military members     Yes. Turbotax for military members Subtract line 9 from line 8 13,500 11. Turbotax for military members Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 12,000 12. Turbotax for military members Subtract line 11 from line 10. Turbotax for military members If zero or less, enter -0- 1,500 13. Turbotax for military members Enter the smaller of line 10 or line 11 12,000 14. Turbotax for military members Enter one-half of line 13 6,000 15. Turbotax for military members Enter the smaller of line 2 or line 14 5,000 16. Turbotax for military members Multiply line 12 by 85% (. Turbotax for military members 85). Turbotax for military members If line 12 is zero, enter -0- 1,275 17. Turbotax for military members Add lines 15 and 16 6,275 18. Turbotax for military members Multiply line 1 by 85% (. Turbotax for military members 85) 8,500 19. Turbotax for military members Taxable benefits. Turbotax for military members Enter the smaller of line 17 or line 18. Turbotax for military members Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $6,275 More than 50% of Joe's net benefits are taxable because the income on line 8 of the worksheet ($45,500) is more than $44,000. Turbotax for military members Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. Turbotax for military members Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. Turbotax for military members Disability payments. Turbotax for military members   You may have received disability payments from your employer or an insurance company that you included as income on your tax return in an earlier year. Turbotax for military members If you received a lump-sum payment from SSA or RRB, and you had to repay the employer or insurance company for the disability payments, you can take an itemized deduction for the part of the payments you included in gross income in the earlier year. Turbotax for military members If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. Turbotax for military members Claim the deduction or credit in the same way explained under Repayments More Than Gross Benefits , later. Turbotax for military members Legal expenses. Turbotax for military members   You can usually deduct legal expenses that you pay or incur to produce or collect taxable income or in connection with the determination, collection, or refund of any tax. Turbotax for military members   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Turbotax for military members Repayments More Than Gross Benefits In some situations, your Form SSA-1099 or Form RRB-1099 will show that the total benefits you repaid (box 4) are more than the gross benefits (box 3) you received. Turbotax for military members If this occurred, your net benefits in box 5 will be a negative figure (a figure in parentheses) and none of your benefits will be taxable. Turbotax for military members Do not use a worksheet in this case. Turbotax for military members If you receive more than one form, a negative figure in box 5 of one form is used to offset a positive figure in box 5 of another form for that same year. Turbotax for military members If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. Turbotax for military members Joint return. Turbotax for military members   If you and your spouse file a joint return, and your Form SSA-1099 or RRB-1099 has a negative figure in box 5, but your spouse's does not, subtract the amount in box 5 of your form from the amount in box 5 of your spouse's form. Turbotax for military members You do this to get your net benefits when figuring if your combined benefits are taxable. Turbotax for military members Example. Turbotax for military members John and Mary file a joint return for 2013. Turbotax for military members John received Form SSA-1099 showing $3,000 in box 5. Turbotax for military members Mary also received Form SSA-1099 and the amount in box 5 was ($500). Turbotax for military members John and Mary will use $2,500 ($3,000 minus $500) as the amount of their net benefits when figuring if any of their combined benefits are taxable. Turbotax for military members Repayment of benefits received in an earlier year. Turbotax for military members   If the total amount shown in box 5 of all of your Forms SSA-1099 and RRB-1099 is a negative figure, you can take an itemized deduction for the part of this negative figure that represents benefits you included in gross income in an earlier year. Turbotax for military members Deduction $3,000 or less. Turbotax for military members   If this deduction is $3,000 or less, it is subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions. Turbotax for military members Claim it on Schedule A (Form 1040), line 23. Turbotax for military members Deduction more than $3,000. Turbotax for military members    If this deduction is more than $3,000, you should figure your tax two ways: Figure your tax for 2013 with the itemized deduction included on Schedule A, line 28. Turbotax for military members Figure your tax for 2013 in the following steps. Turbotax for military members Figure the tax without the itemized deduction included on Schedule A, line 28. Turbotax for military members For each year after 1983 for which part of the negative figure represents a repayment of benefits, refigure your taxable benefits as if your total benefits for the year were reduced by that part of the negative figure. Turbotax for military members Then refigure the tax for that year. Turbotax for military members Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. Turbotax for military members Subtract the result in (c) from the result in (a). Turbotax for military members Compare the tax figured in methods (1) and (2). Turbotax for military members Your tax for 2013 is the smaller of the two amounts. Turbotax for military members If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. Turbotax for military members If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. Turbotax for military members Check box d and enter “I. Turbotax for military members R. Turbotax for military members C. Turbotax for military members 1341” in the space next to that box. Turbotax for military members If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. Turbotax for military members Prev  Up  Next   Home   More Online Publications
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Letter 2318C Frequently Asked Questions (FAQs)

What is the letter telling me?

This letter is a result of your oral or written request to pay your tax liability through Payroll Deductions. It also explains the necessary fees charged for paying monthly.

What do I have to do?

Provide us with your employer's signature which agrees to deducting a specific amount from your pay check and sending that amount to the IRS.

How much time do I have?

The letter provides you a specific time frame to respond.

What happens if I don't take any action?

If you fail to make the payments, enforced collection action may be taken to collect the amount you owe, including the filing of a Notice of Federal Tax Lien, or garnishment of your wages and/or bank accounts.

Who should I contact?

The letter will provide you a toll free number. The person who answers the phone will assist you.

What if I don't agree or have already taken corrective action?

You should contact us immediately. You can also contact us to verify that your payroll deduction has been established.

Page Last Reviewed or Updated: 30-Jan-2014

The Turbotax For Military Members

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