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1040ez 2013

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1040ez 2013

1040ez 2013 2. 1040ez 2013   Ordinary or Capital Gain or Loss Table of Contents IntroductionSection 1231 transactions. 1040ez 2013 Topics - This chapter discusses: Useful Items - You may want to see: Capital Assets Noncapital AssetsCommodities derivative dealer. 1040ez 2013 Sales and Exchanges Between Related PersonsGain Is Ordinary Income Nondeductible Loss Other DispositionsSale of a Business Dispositions of Intangible Property Subdivision of Land Timber Precious Metals and Stones, Stamps, and Coins Coal and Iron Ore Conversion Transactions Introduction You must classify your gains and losses as either ordinary or capital (and your capital gains or losses as either short-term or long-term). 1040ez 2013 You must do this to figure your net capital gain or loss. 1040ez 2013 For individuals, a net capital gain may be taxed at a different tax rate than ordinary income. 1040ez 2013 See Capital Gains Tax Rates in chapter 4. 1040ez 2013 Your deduction for a net capital loss may be limited. 1040ez 2013 See Treatment of Capital Losses in chapter 4. 1040ez 2013 Capital gain or loss. 1040ez 2013   Generally, you will have a capital gain or loss if you sell or exchange a capital asset. 1040ez 2013 You also may have a capital gain if your section 1231 transactions result in a net gain. 1040ez 2013 Section 1231 transactions. 1040ez 2013   Section 1231 transactions are sales and exchanges of property held longer than 1 year and either used in a trade or business or held for the production of rents or royalties. 1040ez 2013 They also include certain involuntary conversions of business or investment property, including capital assets. 1040ez 2013 See Section 1231 Gains and Losses in chapter 3 for more information. 1040ez 2013 Topics - This chapter discusses: Capital assets Noncapital assets Sales and exchanges between  related persons Other dispositions Useful Items - You may want to see: Publication 550 Investment Income and Expenses Form (and Instructions) Schedule D (Form 1040) Capital Gains and Losses 4797 Sales of Business Property 8594 Asset Acquisition Statement Under Section 1060 8949 Sales and Other Dispositions of Capital Assets See chapter 5 for information about getting publications and forms. 1040ez 2013 Capital Assets Almost everything you own and use for personal purposes, pleasure, or investment is a capital asset. 1040ez 2013 For exceptions, see Noncapital Assets, later. 1040ez 2013 The following items are examples of capital assets. 1040ez 2013 Stocks and bonds. 1040ez 2013 A home owned and occupied by you and your family. 1040ez 2013 Timber grown on your home property or investment property, even if you make casual sales of the timber. 1040ez 2013 Household furnishings. 1040ez 2013 A car used for pleasure or commuting. 1040ez 2013 Coin or stamp collections. 1040ez 2013 Gems and jewelry. 1040ez 2013 Gold, silver, and other metals. 1040ez 2013 Personal-use property. 1040ez 2013   Generally, property held for personal use is a capital asset. 1040ez 2013 Gain from a sale or exchange of that property is a capital gain. 1040ez 2013 Loss from the sale or exchange of that property is not deductible. 1040ez 2013 You can deduct a loss relating to personal-use property only if it results from a casualty or theft. 1040ez 2013 Investment property. 1040ez 2013   Investment property (such as stocks and bonds) is a capital asset, and a gain or loss from its sale or exchange is a capital gain or loss. 1040ez 2013 This treatment does not apply to property used to produce rental income. 1040ez 2013 See Business assets, later, under Noncapital Assets. 1040ez 2013 Release of restriction on land. 1040ez 2013   Amounts you receive for the release of a restrictive covenant in a deed to land are treated as proceeds from the sale of a capital asset. 1040ez 2013 Noncapital Assets A noncapital asset is property that is not a capital asset. 1040ez 2013 The following kinds of property are not capital assets. 1040ez 2013 Stock in trade, inventory, and other property you hold mainly for sale to customers in your trade or business. 1040ez 2013 Inventories are discussed in Publication 538, Accounting Periods and Methods. 1040ez 2013 But, see the Tip below. 1040ez 2013 Accounts or notes receivable acquired in the ordinary course of a trade or business for services rendered or from the sale of any properties described in (1), above. 1040ez 2013 Depreciable property used in your trade or business or as rental property (including section 197 intangibles defined later), even if the property is fully depreciated (or amortized). 1040ez 2013 Sales of this type of property are discussed in chapter 3. 1040ez 2013 Real property used in your trade or business or as rental property, even if the property is fully depreciated. 1040ez 2013 A copyright; a literary, musical, or artistic composition; a letter; a memorandum; or similar property (such as drafts of speeches, recordings, transcripts, manuscripts, drawings, or photographs): Created by your personal efforts, Prepared or produced for you (in the case of a letter, memorandum, or similar property), or Received from a person who created the property or for whom the property was prepared under circumstances (for example, by gift) entitling you to the basis of the person who created the property, or for whom it was prepared or produced. 1040ez 2013 But, see the Tip below. 1040ez 2013 U. 1040ez 2013 S. 1040ez 2013 Government publications you got from the government for free or for less than the normal sales price or that you acquired under circumstances entitling you to the basis of someone who got the publications for free or for less than the normal sales price. 1040ez 2013 Any commodities derivative financial instrument (discussed later) held by a commodities derivatives dealer unless it meets both of the following requirements. 1040ez 2013 It is established to the satisfaction of the IRS that the instrument has no connection to the activities of the dealer as a dealer. 1040ez 2013 The instrument is clearly identified in the dealer's records as meeting (a) by the end of the day on which it was acquired, originated, or entered into. 1040ez 2013 Any hedging transaction (defined later) that is clearly identified as a hedging transaction by the end of the day on which it was acquired, originated, or entered into. 1040ez 2013 Supplies of a type you regularly use or consume in the ordinary course of your trade or business. 1040ez 2013 You can elect to treat as capital assets certain self-created musical compositions or copyrights you sold or exchanged. 1040ez 2013 See chapter 4 of Publication 550 for details. 1040ez 2013 Property held mainly for sale to customers. 1040ez 2013   Stock in trade, inventory, and other property you hold mainly for sale to customers in your trade or business are not capital assets. 1040ez 2013 Inventories are discussed in Publication 538. 1040ez 2013 Business assets. 1040ez 2013   Real property and depreciable property used in your trade or business or as rental property (including section 197 intangibles defined later under Dispositions of Intangible Property) are not capital assets. 1040ez 2013 The sale or disposition of business property is discussed in chapter 3. 1040ez 2013 Letters and memoranda. 1040ez 2013   Letters, memoranda, and similar property (such as drafts of speeches, recordings, transcripts, manuscripts, drawings, or photographs) are not treated as capital assets (as discussed earlier) if your personal efforts created them or if they were prepared or produced for you. 1040ez 2013 Nor is this property a capital asset if your basis in it is determined by reference to the person who created it or the person for whom it was prepared. 1040ez 2013 For this purpose, letters and memoranda addressed to you are considered prepared for you. 1040ez 2013 If letters or memoranda are prepared by persons under your administrative control, they are considered prepared for you whether or not you review them. 1040ez 2013 Commodities derivative financial instrument. 1040ez 2013   A commodities derivative financial instrument is a commodities contract or other financial instrument for commodities (other than a share of corporate stock, a beneficial interest in a partnership or trust, a note, bond, debenture, or other evidence of indebtedness, or a section 1256 contract) the value or settlement price of which is calculated or determined by reference to a specified index (as defined in section 1221(b) of the Internal Revenue Code). 1040ez 2013 Commodities derivative dealer. 1040ez 2013   A commodities derivative dealer is a person who regularly offers to enter into, assume, offset, assign, or terminate positions in commodities derivative financial instruments with customers in the ordinary course of a trade or business. 1040ez 2013 Hedging transaction. 1040ez 2013   A hedging transaction is any transaction you enter into in the normal course of your trade or business primarily to manage any of the following. 1040ez 2013 Risk of price changes or currency fluctuations involving ordinary property you hold or will hold. 1040ez 2013 Risk of interest rate or price changes or currency fluctuations for borrowings you make or will make, or ordinary obligations you incur or will incur. 1040ez 2013 Sales and Exchanges Between Related Persons This section discusses the rules that may apply to the sale or exchange of property between related persons. 1040ez 2013 If these rules apply, gains may be treated as ordinary income and losses may not be deductible. 1040ez 2013 See Transfers to Spouse in chapter 1 for rules that apply to spouses. 1040ez 2013 Gain Is Ordinary Income If a gain is recognized on the sale or exchange of property to a related person, the gain may be ordinary income even if the property is a capital asset. 1040ez 2013 It is ordinary income if the sale or exchange is a depreciable property transaction or a controlled partnership transaction. 1040ez 2013 Depreciable property transaction. 1040ez 2013   Gain on the sale or exchange of property, including a leasehold or a patent application, that is depreciable property in the hands of the person who receives it is ordinary income if the transaction is either directly or indirectly between any of the following pairs of entities. 1040ez 2013 A person and the person's controlled entity or entities. 1040ez 2013 A taxpayer and any trust in which the taxpayer (or his or her spouse) is a beneficiary unless the beneficiary's interest in the trust is a remote contingent interest; that is, the value of the interest computed actuarially is 5% or less of the value of the trust property. 1040ez 2013 An executor and a beneficiary of an estate unless the sale or exchange is in satisfaction of a pecuniary bequest (a bequest for a sum of money). 1040ez 2013 An employer (or any person related to the employer under rules (1), (2), or (3)) and a welfare benefit fund (within the meaning of section 419(e) of the Internal Revenue Code) that is controlled directly or indirectly by the employer (or any person related to the employer). 1040ez 2013 Controlled entity. 1040ez 2013   A person's controlled entity is either of the following. 1040ez 2013 A corporation in which more than 50% of the value of all outstanding stock, or a partnership in which more than 50% of the capital interest or profits interest, is directly or indirectly owned by or for that person. 1040ez 2013 An entity whose relationship with that person is one of the following. 1040ez 2013 A corporation and a partnership if the same persons own more than 50% in value of the outstanding stock of the corporation and more than 50% of the capital interest or profits interest in the partnership. 1040ez 2013 Two corporations that are members of the same controlled group as defined in section 1563(a) of the Internal Revenue Code, except that “more than 50%” is substituted for “at least 80%” in that definition. 1040ez 2013 Two S corporations, if the same persons own more than 50% in value of the outstanding stock of each corporation. 1040ez 2013 Two corporations, one of which is an S corporation, if the same persons own more than 50% in value of the outstanding stock of each corporation. 1040ez 2013 Controlled partnership transaction. 1040ez 2013   A gain recognized in a controlled partnership transaction may be ordinary income. 1040ez 2013 The gain is ordinary income if it results from the sale or exchange of property that, in the hands of the party who receives it, is a noncapital asset such as trade accounts receivable, inventory, stock in trade, or depreciable or real property used in a trade or business. 1040ez 2013   A controlled partnership transaction is a transaction directly or indirectly between either of the following pairs of entities. 1040ez 2013 A partnership and a person who directly or indirectly owns more than 50% of the capital interest or profits interest in the partnership. 1040ez 2013 Two partnerships, if the same persons directly or indirectly own more than 50% of the capital interests or profits interests in both partnerships. 1040ez 2013 Determining ownership. 1040ez 2013   In the transactions under Depreciable property transaction and Controlled partnership transaction, earlier, use the following rules to determine the ownership of stock or a partnership interest. 1040ez 2013 Stock or a partnership interest directly or indirectly owned by or for a corporation, partnership, estate, or trust is considered owned proportionately by or for its shareholders, partners, or beneficiaries. 1040ez 2013 (However, for a partnership interest owned by or for a C corporation, this applies only to shareholders who directly or indirectly own 5% or more in value of the stock of the corporation. 1040ez 2013 ) An individual is considered as owning the stock or partnership interest directly or indirectly owned by or for his or her family. 1040ez 2013 Family includes only brothers, sisters, half-brothers, half-sisters, spouse, ancestors, and lineal descendants. 1040ez 2013 For purposes of applying (1) or (2), above, stock or a partnership interest constructively owned by a person under (1) is treated as actually owned by that person. 1040ez 2013 But stock or a partnership interest constructively owned by an individual under (2) is not treated as owned by the individual for reapplying (2) to make another person the constructive owner of that stock or partnership interest. 1040ez 2013 Nondeductible Loss A loss on the sale or exchange of property between related persons is not deductible. 1040ez 2013 This applies to both direct and indirect transactions, but not to distributions of property from a corporation in a complete liquidation. 1040ez 2013 For the list of related persons, see Related persons next. 1040ez 2013 If a sale or exchange is between any of these related persons and involves the lump-sum sale of a number of blocks of stock or pieces of property, the gain or loss must be figured separately for each block of stock or piece of property. 1040ez 2013 The gain on each item is taxable. 1040ez 2013 The loss on any item is nondeductible. 1040ez 2013 Gains from the sales of any of these items may not be offset by losses on the sales of any of the other items. 1040ez 2013 Related persons. 1040ez 2013   The following is a list of related persons. 1040ez 2013 Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. 1040ez 2013 ), and lineal descendants (children, grandchildren, etc. 1040ez 2013 ). 1040ez 2013 An individual and a corporation if the individual directly or indirectly owns more than 50% in value of the outstanding stock of the corporation. 1040ez 2013 Two corporations that are members of the same controlled group as defined in section 267(f) of the Internal Revenue Code. 1040ez 2013 A trust fiduciary and a corporation if the trust or the grantor of the trust directly or indirectly owns more than 50% in value of the outstanding stock of the corporation. 1040ez 2013 A grantor and fiduciary, and the fiduciary and beneficiary, of any trust. 1040ez 2013 Fiduciaries of two different trusts, and the fiduciary and beneficiary of two different trusts, if the same person is the grantor of both trusts. 1040ez 2013 A tax-exempt educational or charitable organization and a person who directly or indirectly controls the organization, or a member of that person's family. 1040ez 2013 A corporation and a partnership if the same persons own more than 50% in value of the outstanding stock of the corporation and more than 50% of the capital interest or profits interest in the partnership. 1040ez 2013 Two S corporations if the same persons own more than 50% in value of the outstanding stock of each corporation. 1040ez 2013 Two corporations, one of which is an S corporation, if the same persons own more than 50% in value of the outstanding stock of each corporation. 1040ez 2013 An executor and a beneficiary of an estate unless the sale or exchange is in satisfaction of a pecuniary bequest. 1040ez 2013 Two partnerships if the same persons directly or indirectly own more than 50% of the capital interests or profits interests in both partnerships. 1040ez 2013 A person and a partnership if the person directly or indirectly owns more than 50% of the capital interest or profits interest in the partnership. 1040ez 2013 Partnership interests. 1040ez 2013   The nondeductible loss rule does not apply to a sale or exchange of an interest in the partnership between the related persons described in (12) or (13) above. 1040ez 2013 Controlled groups. 1040ez 2013   Losses on transactions between members of the same controlled group described in (3) earlier are deferred rather than denied. 1040ez 2013   For more information, see section 267(f) of the Internal Revenue Code. 1040ez 2013 Ownership of stock or partnership interests. 1040ez 2013   In determining whether an individual directly or indirectly owns any of the outstanding stock of a corporation or an interest in a partnership for a loss on a sale or exchange, the following rules apply. 1040ez 2013 Stock or a partnership interest directly or indirectly owned by or for a corporation, partnership, estate, or trust is considered owned proportionately by or for its shareholders, partners, or beneficiaries. 1040ez 2013 (However, for a partnership interest owned by or for a C corporation, this applies only to shareholders who directly or indirectly own 5% or more in value of the stock of the corporation. 1040ez 2013 ) An individual is considered as owning the stock or partnership interest directly or indirectly owned by or for his or her family. 1040ez 2013 Family includes only brothers, sisters, half-brothers, half-sisters, spouse, ancestors, and lineal descendants. 1040ez 2013 An individual owning (other than by applying (2)) any stock in a corporation is considered to own the stock directly or indirectly owned by or for his or her partner. 1040ez 2013 For purposes of applying (1), (2), or (3), stock or a partnership interest constructively owned by a person under (1) is treated as actually owned by that person. 1040ez 2013 But stock or a partnership interest constructively owned by an individual under (2) or (3) is not treated as owned by the individual for reapplying either (2) or (3) to make another person the constructive owner of that stock or partnership interest. 1040ez 2013 Indirect transactions. 1040ez 2013   You cannot deduct your loss on the sale of stock through your broker if under a prearranged plan a related person or entity buys the same stock you had owned. 1040ez 2013 This does not apply to a cross-trade between related parties through an exchange that is purely coincidental and is not prearranged. 1040ez 2013 Property received from a related person. 1040ez 2013   If, in a purchase or exchange, you received property from a related person who had a loss that was not allowable and you later sell or exchange the property at a gain, you recognize the gain only to the extent it is more than the loss previously disallowed to the related person. 1040ez 2013 This rule applies only to the original transferee. 1040ez 2013 Example 1. 1040ez 2013 Your brother sold stock to you for $7,600. 1040ez 2013 His cost basis was $10,000. 1040ez 2013 His loss of $2,400 was not deductible. 1040ez 2013 You later sell the same stock to an unrelated party for $10,500, realizing a gain of $2,900 ($10,500 − $7,600). 1040ez 2013 Your recognized gain is only $500, the gain that is more than the $2,400 loss not allowed to your brother. 1040ez 2013 Example 2. 1040ez 2013 Assume the same facts as in Example 1, except that you sell the stock for $6,900 instead of $10,500. 1040ez 2013 Your recognized loss is only $700 ($7,600 − $6,900). 1040ez 2013 You cannot deduct the loss not allowed to your brother. 1040ez 2013 Other Dispositions This section discusses rules for determining the treatment of gain or loss from various dispositions of property. 1040ez 2013 Sale of a Business The sale of a business usually is not a sale of one asset. 1040ez 2013 Instead, all the assets of the business are sold. 1040ez 2013 Generally, when this occurs, each asset is treated as being sold separately for determining the treatment of gain or loss. 1040ez 2013 A business usually has many assets. 1040ez 2013 When sold, these assets must be classified as capital assets, depreciable property used in the business, real property used in the business, or property held for sale to customers, such as inventory or stock in trade. 1040ez 2013 The gain or loss on each asset is figured separately. 1040ez 2013 The sale of capital assets results in capital gain or loss. 1040ez 2013 The sale of real property or depreciable property used in the business and held longer than 1 year results in gain or loss from a section 1231 transaction (discussed in chapter 3). 1040ez 2013 The sale of inventory results in ordinary income or loss. 1040ez 2013 Partnership interests. 1040ez 2013   An interest in a partnership or joint venture is treated as a capital asset when sold. 1040ez 2013 The part of any gain or loss from unrealized receivables or inventory items will be treated as ordinary gain or loss. 1040ez 2013 For more information, see Disposition of Partner's Interest in Publication 541. 1040ez 2013 Corporation interests. 1040ez 2013   Your interest in a corporation is represented by stock certificates. 1040ez 2013 When you sell these certificates, you usually realize capital gain or loss. 1040ez 2013 For information on the sale of stock, see chapter 4 in Publication 550. 1040ez 2013 Corporate liquidations. 1040ez 2013   Corporate liquidations of property generally are treated as a sale or exchange. 1040ez 2013 Gain or loss generally is recognized by the corporation on a liquidating sale of its assets. 1040ez 2013 Gain or loss generally is recognized also on a liquidating distribution of assets as if the corporation sold the assets to the distributee at fair market value. 1040ez 2013   In certain cases in which the distributee is a corporation in control of the distributing corporation, the distribution may not be taxable. 1040ez 2013 For more information, see section 332 of the Internal Revenue Code and the related regulations. 1040ez 2013 Allocation of consideration paid for a business. 1040ez 2013   The sale of a trade or business for a lump sum is considered a sale of each individual asset rather than of a single asset. 1040ez 2013 Except for assets exchanged under any nontaxable exchange rules, both the buyer and seller of a business must use the residual method (explained later) to allocate the consideration to each business asset transferred. 1040ez 2013 This method determines gain or loss from the transfer of each asset and how much of the consideration is for goodwill and certain other intangible property. 1040ez 2013 It also determines the buyer's basis in the business assets. 1040ez 2013 Consideration. 1040ez 2013   The buyer's consideration is the cost of the assets acquired. 1040ez 2013 The seller's consideration is the amount realized (money plus the fair market value of property received) from the sale of assets. 1040ez 2013 Residual method. 1040ez 2013   The residual method must be used for any transfer of a group of assets that constitutes a trade or business and for which the buyer's basis is determined only by the amount paid for the assets. 1040ez 2013 This applies to both direct and indirect transfers, such as the sale of a business or the sale of a partnership interest in which the basis of the buyer's share of the partnership assets is adjusted for the amount paid under section 743(b) of the Internal Revenue Code. 1040ez 2013 Section 743(b) applies if a partnership has an election in effect under section 754 of the Internal Revenue Code. 1040ez 2013   A group of assets constitutes a trade or business if either of the following applies. 1040ez 2013 Goodwill or going concern value could, under any circumstances, attach to them. 1040ez 2013 The use of the assets would constitute an active trade or business under section 355 of the Internal Revenue Code. 1040ez 2013   The residual method provides for the consideration to be reduced first by the amount of Class I assets (defined below). 1040ez 2013 The consideration remaining after this reduction must be allocated among the various business assets in a certain order. 1040ez 2013 See Classes of assets next for the complete order. 1040ez 2013 Classes of assets. 1040ez 2013   The following definitions are the classifications for deemed or actual asset acquisitions. 1040ez 2013 Allocate the consideration among the assets in the following order. 1040ez 2013 The amount allocated to an asset, other than a Class VII asset, cannot exceed its fair market value on the purchase date. 1040ez 2013 The amount you can allocate to an asset also is subject to any applicable limits under the Internal Revenue Code or general principles of tax law. 1040ez 2013 Class I assets are cash and general deposit accounts (including checking and savings accounts but excluding certificates of deposit). 1040ez 2013 Class II assets are certificates of deposit, U. 1040ez 2013 S. 1040ez 2013 Government securities, foreign currency, and actively traded personal property, including stock and securities. 1040ez 2013 Class III assets are accounts receivable, other debt instruments, and assets that you mark to market at least annually for federal income tax purposes. 1040ez 2013 However, see section 1. 1040ez 2013 338-6(b)(2)(iii) of the regulations for exceptions that apply to debt instruments issued by persons related to a target corporation, contingent debt instruments, and debt instruments convertible into stock or other property. 1040ez 2013 Class IV assets are property of a kind that would properly be included in inventory if on hand at the end of the tax year or property held by the taxpayer primarily for sale to customers in the ordinary course of business. 1040ez 2013 Class V assets are all assets other than Class I, II, III, IV, VI, and VII assets. 1040ez 2013    Note. 1040ez 2013 Furniture and fixtures, buildings, land, vehicles, and equipment, which constitute all or part of a trade or business are generally Class V assets. 1040ez 2013 Class VI assets are section 197 intangibles (other than goodwill and going concern value). 1040ez 2013 Class VII assets are goodwill and going concern value (whether the goodwill or going concern value qualifies as a section 197 intangible). 1040ez 2013   If an asset described in one of the classifications described above can be included in more than one class, include it in the lower numbered class. 1040ez 2013 For example, if an asset is described in both Class II and Class IV, choose Class II. 1040ez 2013 Example. 1040ez 2013 The total paid in the sale of the assets of Company SKB is $21,000. 1040ez 2013 No cash or deposit accounts or similar accounts were sold. 1040ez 2013 The company's U. 1040ez 2013 S. 1040ez 2013 Government securities sold had a fair market value of $3,200. 1040ez 2013 The only other asset transferred (other than goodwill and going concern value) was inventory with a fair market value of $15,000. 1040ez 2013 Of the $21,000 paid for the assets of Company SKB, $3,200 is allocated to U. 1040ez 2013 S. 1040ez 2013 Government securities, $15,000 to inventory assets, and the remaining $2,800 to goodwill and going concern value. 1040ez 2013 Agreement. 1040ez 2013   The buyer and seller may enter into a written agreement as to the allocation of any consideration or the fair market value of any of the assets. 1040ez 2013 This agreement is binding on both parties unless the IRS determines the amounts are not appropriate. 1040ez 2013 Reporting requirement. 1040ez 2013   Both the buyer and seller involved in the sale of business assets must report to the IRS the allocation of the sales price among section 197 intangibles and the other business assets. 1040ez 2013 Use Form 8594, Asset Acquisition Statement Under Section 1060, to provide this information. 1040ez 2013 Generally, the buyer and seller should each attach Form 8594 to their federal income tax return for the year in which the sale occurred. 1040ez 2013 See the Instructions for Form 8594. 1040ez 2013 Dispositions of Intangible Property Intangible property is any personal property that has value but cannot be seen or touched. 1040ez 2013 It includes such items as patents, copyrights, and the goodwill value of a business. 1040ez 2013 Gain or loss on the sale or exchange of amortizable or depreciable intangible property held longer than 1 year (other than an amount recaptured as ordinary income) is a section 1231 gain or loss. 1040ez 2013 The treatment of section 1231 gain or loss and the recapture of amortization and depreciation as ordinary income are explained in chapter 3. 1040ez 2013 See chapter 8 of Publication 535, Business Expenses, for information on amortizable intangible property and chapter 1 of Publication 946, How To Depreciate Property, for information on intangible property that can and cannot be depreciated. 1040ez 2013 Gain or loss on dispositions of other intangible property is ordinary or capital depending on whether the property is a capital asset or a noncapital asset. 1040ez 2013 The following discussions explain special rules that apply to certain dispositions of intangible property. 1040ez 2013 Section 197 Intangibles Section 197 intangibles are certain intangible assets acquired after August 10, 1993 (after July 25, 1991, if chosen), and held in connection with the conduct of a trade or business or an activity entered into for profit whose costs are amortized over 15 years. 1040ez 2013 They include the following assets. 1040ez 2013 Goodwill. 1040ez 2013 Going concern value. 1040ez 2013 Workforce in place. 1040ez 2013 Business books and records, operating systems, and other information bases. 1040ez 2013 Patents, copyrights, formulas, processes, designs, patterns, know how, formats, and similar items. 1040ez 2013 Customer-based intangibles. 1040ez 2013 Supplier-based intangibles. 1040ez 2013 Licenses, permits, and other rights granted by a governmental unit. 1040ez 2013 Covenants not to compete entered into in connection with the acquisition of a business. 1040ez 2013 Franchises, trademarks, and trade names. 1040ez 2013 See chapter 8 of Publication 535 for a description of each intangible. 1040ez 2013 Dispositions. 1040ez 2013   You cannot deduct a loss from the disposition or worthlessness of a section 197 intangible you acquired in the same transaction (or series of related transactions) as another section 197 intangible you still hold. 1040ez 2013 Instead, you must increase the adjusted basis of your retained section 197 intangible by the nondeductible loss. 1040ez 2013 If you retain more than one section 197 intangible, increase each intangible's adjusted basis. 1040ez 2013 Figure the increase by multiplying the nondeductible loss by a fraction, the numerator (top number) of which is the retained intangible's adjusted basis on the date of the loss and the denominator (bottom number) of which is the total adjusted basis of all retained intangibles on the date of the loss. 1040ez 2013   In applying this rule, members of the same controlled group of corporations and commonly controlled businesses are treated as a single entity. 1040ez 2013 For example, a corporation cannot deduct a loss on the sale of a section 197 intangible if, after the sale, a member of the same controlled group retains other section 197 intangibles acquired in the same transaction as the intangible sold. 1040ez 2013 Covenant not to compete. 1040ez 2013   A covenant not to compete (or similar arrangement) that is a section 197 intangible cannot be treated as disposed of or worthless before you have disposed of your entire interest in the trade or business for which the covenant was entered into. 1040ez 2013 Members of the same controlled group of corporations and commonly controlled businesses are treated as a single entity in determining whether a member has disposed of its entire interest in a trade or business. 1040ez 2013 Anti-churning rules. 1040ez 2013   Anti-churning rules prevent a taxpayer from converting section 197 intangibles that do not qualify for amortization into property that would qualify for amortization. 1040ez 2013 However, these rules do not apply to part of the basis of property acquired by certain related persons if the transferor elects to do both the following. 1040ez 2013 Recognize gain on the transfer of the property. 1040ez 2013 Pay income tax on the gain at the highest tax rate. 1040ez 2013   If the transferor is a partnership or S corporation, the partnership or S corporation (not the partners or shareholders) can make the election. 1040ez 2013 But each partner or shareholder must pay the tax on his or her share of gain. 1040ez 2013   To make the election, you, as the transferor, must attach a statement containing certain information to your income tax return for the year of the transfer. 1040ez 2013 You must file the tax return by the due date (including extensions). 1040ez 2013 You must also notify the transferee of the election in writing by the due date of the return. 1040ez 2013   If you timely filed your return without making the election, you can make the election by filing an amended return within 6 months after the due date of the return (excluding extensions). 1040ez 2013 Attach the statement to the amended return and write “Filed pursuant to section 301. 1040ez 2013 9100-2” at the top of the statement. 1040ez 2013 File the amended return at the same address the original return was filed. 1040ez 2013 For more information about making the election, see Regulations section 1. 1040ez 2013 197-2(h)(9). 1040ez 2013 For information about reporting the tax on your income tax return, see the Instructions for Form 4797. 1040ez 2013 Patents The transfer of a patent by an individual is treated as a sale or exchange of a capital asset held longer than 1 year. 1040ez 2013 This applies even if the payments for the patent are made periodically during the transferee's use or are contingent on the productivity, use, or disposition of the patent. 1040ez 2013 For information on the treatment of gain or loss on the transfer of capital assets, see chapter 4. 1040ez 2013 This treatment applies to your transfer of a patent if you meet all the following conditions. 1040ez 2013 You are the holder of the patent. 1040ez 2013 You transfer the patent other than by gift, inheritance, or devise. 1040ez 2013 You transfer all substantial rights to the patent or an undivided interest in all such rights. 1040ez 2013 You do not transfer the patent to a related person. 1040ez 2013 Holder. 1040ez 2013   You are the holder of a patent if you are either of the following. 1040ez 2013 The individual whose effort created the patent property and who qualifies as the original and first inventor. 1040ez 2013 The individual who bought an interest in the patent from the inventor before the invention was tested and operated successfully under operating conditions and who is neither related to, nor the employer of, the inventor. 1040ez 2013 All substantial rights. 1040ez 2013   All substantial rights to patent property are all rights that have value when they are transferred. 1040ez 2013 A security interest (such as a lien), or a reservation calling for forfeiture for nonperformance, is not treated as a substantial right for these rules and may be kept by you as the holder of the patent. 1040ez 2013   All substantial rights to a patent are not transferred if any of the following apply to the transfer. 1040ez 2013 The rights are limited geographically within a country. 1040ez 2013 The rights are limited to a period less than the remaining life of the patent. 1040ez 2013 The rights are limited to fields of use within trades or industries and are less than all the rights that exist and have value at the time of the transfer. 1040ez 2013 The rights are less than all the claims or inventions covered by the patent that exist and have value at the time of the transfer. 1040ez 2013 Related persons. 1040ez 2013   This tax treatment does not apply if the transfer is directly or indirectly between you and a related person as defined earlier in the list under Nondeductible Loss, with the following changes. 1040ez 2013 Members of your family include your spouse, ancestors, and lineal descendants, but not your brothers, sisters, half-brothers, or half-sisters. 1040ez 2013 Substitute “25% or more” ownership for “more than 50%. 1040ez 2013 ”   If you fit within the definition of a related person independent of family status, the brother-sister exception in (1), earlier, does not apply. 1040ez 2013 For example, a transfer between a brother and a sister as beneficiary and fiduciary of the same trust is a transfer between related persons. 1040ez 2013 The brother-sister exception does not apply because the trust relationship is independent of family status. 1040ez 2013 Franchise, Trademark, or Trade Name If you transfer or renew a franchise, trademark, or trade name for a price contingent on its productivity, use, or disposition, the amount you receive generally is treated as an amount realized from the sale of a noncapital asset. 1040ez 2013 A franchise includes an agreement that gives one of the parties the right to distribute, sell, or provide goods, services, or facilities within a specified area. 1040ez 2013 Significant power, right, or continuing interest. 1040ez 2013   If you keep any significant power, right, or continuing interest in the subject matter of a franchise, trademark, or trade name that you transfer or renew, the amount you receive is ordinary royalty income rather than an amount realized from a sale or exchange. 1040ez 2013   A significant power, right, or continuing interest in a franchise, trademark, or trade name includes, but is not limited to, the following rights in the transferred interest. 1040ez 2013 A right to disapprove any assignment of the interest, or any part of it. 1040ez 2013 A right to end the agreement at will. 1040ez 2013 A right to set standards of quality for products used or sold, or for services provided, and for the equipment and facilities used to promote such products or services. 1040ez 2013 A right to make the recipient sell or advertise only your products or services. 1040ez 2013 A right to make the recipient buy most supplies and equipment from you. 1040ez 2013 A right to receive payments based on the productivity, use, or disposition of the transferred item of interest if those payments are a substantial part of the transfer agreement. 1040ez 2013 Subdivision of Land If you own a tract of land and, to sell or exchange it, you subdivide it into individual lots or parcels, the gain normally is ordinary income. 1040ez 2013 However, you may receive capital gain treatment on at least part of the proceeds provided you meet certain requirements. 1040ez 2013 See section 1237 of the Internal Revenue Code. 1040ez 2013 Timber Standing timber held as investment property is a capital asset. 1040ez 2013 Gain or loss from its sale is reported as a capital gain or loss on Form 8949, and Schedule D (Form 1040), as applicable. 1040ez 2013 If you held the timber primarily for sale to customers, it is not a capital asset. 1040ez 2013 Gain or loss on its sale is ordinary business income or loss. 1040ez 2013 It is reported in the gross receipts or sales and cost of goods sold items of your return. 1040ez 2013 Farmers who cut timber on their land and sell it as logs, firewood, or pulpwood usually have no cost or other basis for that timber. 1040ez 2013 These sales constitute a very minor part of their farm businesses. 1040ez 2013 In these cases, amounts realized from such sales, and the expenses of cutting, hauling, etc. 1040ez 2013 , are ordinary farm income and expenses reported on Schedule F (Form 1040), Profit or Loss From Farming. 1040ez 2013 Different rules apply if you owned the timber longer than 1 year and elect to either: Treat timber cutting as a sale or exchange, or Enter into a cutting contract. 1040ez 2013 Timber is considered cut on the date when, in the ordinary course of business, the quantity of felled timber is first definitely determined. 1040ez 2013 This is true whether the timber is cut under contract or whether you cut it yourself. 1040ez 2013 Under the rules discussed below, disposition of the timber is treated as a section 1231 transaction. 1040ez 2013 See chapter 3. 1040ez 2013 Gain or loss is reported on Form 4797. 1040ez 2013 Christmas trees. 1040ez 2013   Evergreen trees, such as Christmas trees, that are more than 6 years old when severed from their roots and sold for ornamental purposes are included in the term timber. 1040ez 2013 They qualify for both rules discussed below. 1040ez 2013 Election to treat cutting as a sale or exchange. 1040ez 2013   Under the general rule, the cutting of timber results in no gain or loss. 1040ez 2013 It is not until a sale or exchange occurs that gain or loss is realized. 1040ez 2013 But if you owned or had a contractual right to cut timber, you can elect to treat the cutting of timber as a section 1231 transaction in the year the timber is cut. 1040ez 2013 Even though the cut timber is not actually sold or exchanged, you report your gain or loss on the cutting for the year the timber is cut. 1040ez 2013 Any later sale results in ordinary business income or loss. 1040ez 2013 See Example, later. 1040ez 2013   To elect this treatment, you must: Own or hold a contractual right to cut the timber for a period of more than 1 year before it is cut, and Cut the timber for sale or for use in your trade or business. 1040ez 2013 Making the election. 1040ez 2013   You make the election on your return for the year the cutting takes place by including in income the gain or loss on the cutting and including a computation of the gain or loss. 1040ez 2013 You do not have to make the election in the first year you cut timber. 1040ez 2013 You can make it in any year to which the election would apply. 1040ez 2013 If the timber is partnership property, the election is made on the partnership return. 1040ez 2013 This election cannot be made on an amended return. 1040ez 2013   Once you have made the election, it remains in effect for all later years unless you cancel it. 1040ez 2013   If you previously elected to treat the cutting of timber as a sale or exchange, you may revoke this election without the consent of the IRS. 1040ez 2013 The prior election (and revocation) is disregarded for purposes of making a subsequent election. 1040ez 2013 See Form T (Timber), Forest Activities Schedule, for more information. 1040ez 2013 Gain or loss. 1040ez 2013   Your gain or loss on the cutting of standing timber is the difference between its adjusted basis for depletion and its fair market value on the first day of your tax year in which it is cut. 1040ez 2013   Your adjusted basis for depletion of cut timber is based on the number of units (feet board measure, log scale, or other units) of timber cut during the tax year and considered to be sold or exchanged. 1040ez 2013 Your adjusted basis for depletion is also based on the depletion unit of timber in the account used for the cut timber, and should be figured in the same manner as shown in section 611 of the Internal Revenue Code and the related regulations. 1040ez 2013   Timber depletion is discussed in chapter 9 of Publication 535. 1040ez 2013 Example. 1040ez 2013 In April 2013, you had owned 4,000 MBF (1,000 board feet) of standing timber longer than 1 year. 1040ez 2013 It had an adjusted basis for depletion of $40 per MBF. 1040ez 2013 You are a calendar year taxpayer. 1040ez 2013 On January 1, 2013, the timber had a fair market value (FMV) of $350 per MBF. 1040ez 2013 It was cut in April for sale. 1040ez 2013 On your 2013 tax return, you elect to treat the cutting of the timber as a sale or exchange. 1040ez 2013 You report the difference between the fair market value and your adjusted basis for depletion as a gain. 1040ez 2013 This amount is reported on Form 4797 along with your other section 1231 gains and losses to figure whether it is treated as capital gain or as ordinary gain. 1040ez 2013 You figure your gain as follows. 1040ez 2013 FMV of timber January 1, 2013 $1,400,000 Minus: Adjusted basis for depletion 160,000 Section 1231 gain $1,240,000 The fair market value becomes your basis in the cut timber and a later sale of the cut timber including any by-product or tree tops will result in ordinary business income or loss. 1040ez 2013 Outright sales of timber. 1040ez 2013   Outright sales of timber by landowners qualify for capital gains treatment using rules similar to the rules for certain disposal of timber under a contract with retained economic interest (defined below). 1040ez 2013 However, for outright sales, the date of disposal is not deemed to be the date the timber is cut because the landowner can elect to treat the payment date as the date of disposal (see below). 1040ez 2013 Cutting contract. 1040ez 2013   You must treat the disposal of standing timber under a cutting contract as a section 1231 transaction if all the following apply to you. 1040ez 2013 You are the owner of the timber. 1040ez 2013 You held the timber longer than 1 year before its disposal. 1040ez 2013 You kept an economic interest in the timber. 1040ez 2013   You have kept an economic interest in standing timber if, under the cutting contract, the expected return on your investment is conditioned on the cutting of the timber. 1040ez 2013   The difference between the amount realized from the disposal of the timber and its adjusted basis for depletion is treated as gain or loss on its sale. 1040ez 2013 Include this amount on Form 4797 along with your other section 1231 gains or losses to figure whether it is treated as capital or ordinary gain or loss. 1040ez 2013 Date of disposal. 1040ez 2013   The date of disposal is the date the timber is cut. 1040ez 2013 However, for outright sales by landowners or if you receive payment under the contract before the timber is cut, you can elect to treat the date of payment as the date of disposal. 1040ez 2013   This election applies only to figure the holding period of the timber. 1040ez 2013 It has no effect on the time for reporting gain or loss (generally when the timber is sold or exchanged). 1040ez 2013   To make this election, attach a statement to the tax return filed by the due date (including extensions) for the year payment is received. 1040ez 2013 The statement must identify the advance payments subject to the election and the contract under which they were made. 1040ez 2013   If you timely filed your return for the year you received payment without making the election, you still can make the election by filing an amended return within 6 months after the due date for that year's return (excluding extensions). 1040ez 2013 Attach the statement to the amended return and write “Filed pursuant to section 301. 1040ez 2013 9100-2” at the top of the statement. 1040ez 2013 File the amended return at the same address the original return was filed. 1040ez 2013 Owner. 1040ez 2013   The owner of timber is any person who owns an interest in it, including a sublessor and the holder of a contract to cut the timber. 1040ez 2013 You own an interest in timber if you have the right to cut it for sale on your own account or for use in your business. 1040ez 2013 Tree stumps. 1040ez 2013   Tree stumps are a capital asset if they are on land held by an investor who is not in the timber or stump business as a buyer, seller, or processor. 1040ez 2013 Gain from the sale of stumps sold in one lot by such a holder is taxed as a capital gain. 1040ez 2013 However, tree stumps held by timber operators after the saleable standing timber was cut and removed from the land are considered by-products. 1040ez 2013 Gain from the sale of stumps in lots or tonnage by such operators is taxed as ordinary income. 1040ez 2013   See Form T (Timber) and its separate instructions for more information about dispositions of timber. 1040ez 2013 Precious Metals and Stones, Stamps, and Coins Gold, silver, gems, stamps, coins, etc. 1040ez 2013 , are capital assets except when they are held for sale by a dealer. 1040ez 2013 Any gain or loss from their sale or exchange generally is a capital gain or loss. 1040ez 2013 If you are a dealer, the amount received from the sale is ordinary business income. 1040ez 2013 Coal and Iron Ore You must treat the disposal of coal (including lignite) or iron ore mined in the United States as a section 1231 transaction if both the following apply to you. 1040ez 2013 You owned the coal or iron ore longer than 1 year before its disposal. 1040ez 2013 You kept an economic interest in the coal or iron ore. 1040ez 2013 For this rule, the date the coal or iron ore is mined is considered the date of its disposal. 1040ez 2013 Your gain or loss is the difference between the amount realized from disposal of the coal or iron ore and the adjusted basis you use to figure cost depletion (increased by certain expenses not allowed as deductions for the tax year). 1040ez 2013 This amount is included on Form 4797 along with your other section 1231 gains and losses. 1040ez 2013 You are considered an owner if you own or sublet an economic interest in the coal or iron ore in place. 1040ez 2013 If you own only an option to buy the coal in place, you do not qualify as an owner. 1040ez 2013 In addition, this gain or loss treatment does not apply to income realized by an owner who is a co-adventurer, partner, or principal in the mining of coal or iron ore. 1040ez 2013 The expenses of making and administering the contract under which the coal or iron ore was disposed of and the expenses of preserving the economic interest kept under the contract are not allowed as deductions in figuring taxable income. 1040ez 2013 Rather, their total, along with the adjusted depletion basis, is deducted from the amount received to determine gain. 1040ez 2013 If the total of these expenses plus the adjusted depletion basis is more than the amount received, the result is a loss. 1040ez 2013 Special rule. 1040ez 2013   The above treatment does not apply if you directly or indirectly dispose of the iron ore or coal to any of the following persons. 1040ez 2013 A related person whose relationship to you would result in the disallowance of a loss (see Nondeductible Loss under Sales and Exchanges Between Related Persons, earlier). 1040ez 2013 An individual, trust, estate, partnership, association, company, or corporation owned or controlled directly or indirectly by the same interests that own or control your business. 1040ez 2013 Conversion Transactions Recognized gain on the disposition or termination of any position held as part of certain conversion transactions is treated as ordinary income. 1040ez 2013 This applies if substantially all your expected return is attributable to the time value of your net investment (like interest on a loan) and the transaction is any of the following. 1040ez 2013 An applicable straddle (generally, any set of offsetting positions with respect to personal property, including stock). 1040ez 2013 A transaction in which you acquire property and, at or about the same time, you contract to sell the same or substantially identical property at a specified price. 1040ez 2013 Any other transaction that is marketed and sold as producing capital gain from a transaction in which substantially all of your expected return is due to the time value of your net investment. 1040ez 2013 For more information, see chapter 4 of Publication 550. 1040ez 2013 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The 1040ez 2013

1040ez 2013 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). 1040ez 2013 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. 1040ez 2013 The Office of Professional Responsibility generally has responsibility for matters related to practitioner conduct and exclusive responsibility for discipline, including disciplinary proceedings and sanctions. 1040ez 2013 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. 1040ez 2013 What Is Practice Before the IRS? Practice before the IRS covers all matters relating to any of the following. 1040ez 2013 Communicating with the IRS for a taxpayer regarding the taxpayer's rights, privileges, or liabilities under laws and regulations administered by the IRS. 1040ez 2013 Representing a taxpayer at conferences, hearings, or meetings with the IRS. 1040ez 2013 Preparing and filing documents, including tax returns, with the IRS for a taxpayer. 1040ez 2013 Providing a client with written advice which has a potential for tax avoidance or evasion. 1040ez 2013 Furnishing information at the request of the IRS or appearing as a witness for the taxpayer is not practice before the IRS. 1040ez 2013 Who Can Practice Before the IRS? The following individuals can practice before the IRS. 1040ez 2013 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. 1040ez 2013 Form 2848 can be used for this purpose. 1040ez 2013 Attorneys. 1040ez 2013   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. 1040ez 2013 Certified public accountants (CPAs). 1040ez 2013   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. 1040ez 2013 Enrolled agents. 1040ez 2013   Any enrolled agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. 1040ez 2013 Enrolled retirement plan agents. 1040ez 2013   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. 1040ez 2013 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. 1040ez 2013 Enrolled actuaries. 1040ez 2013   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. 1040ez 2013 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. 1040ez 2013 Student. 1040ez 2013    Under certain circumstances, a student who is supervised by a practitioner may request permission to represent another person before the IRS. 1040ez 2013 For more information, see Authorization for special appearances, later. 1040ez 2013 Registered tax return preparers and unenrolled return preparers. 1040ez 2013   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. 1040ez 2013 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. 1040ez 2013   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. 1040ez 2013 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. 1040ez 2013 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. 1040ez 2013   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. 1040ez 2013 See Form 8821. 1040ez 2013 Practice denied. 1040ez 2013   Any individual engaged in limited practice before the IRS who is involved in disreputable conduct is subject to disciplinary action. 1040ez 2013 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. 1040ez 2013 Other individuals who may serve as representatives. 1040ez 2013   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. 1040ez 2013 An individual. 1040ez 2013 An individual can represent himself or herself before the IRS and does not have to file a written declaration of qualification and authority. 1040ez 2013 A family member. 1040ez 2013 An individual can represent members of his or her immediate family. 1040ez 2013 Immediate family includes a spouse, child, parent, brother, or sister of the individual. 1040ez 2013 An officer. 1040ez 2013 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. 1040ez 2013 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. 1040ez 2013 A partner. 1040ez 2013 A general partner may represent the partnership before the IRS. 1040ez 2013 An employee. 1040ez 2013 A regular full-time employee can represent his or her employer. 1040ez 2013 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. 1040ez 2013 A fiduciary. 1040ez 2013 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. 1040ez 2013 See Fiduciary under When Is a Power of Attorney Not Required, later. 1040ez 2013 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. 1040ez 2013 See section 10. 1040ez 2013 7(c)(1)(vii) of Circular 230. 1040ez 2013 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. 1040ez 2013 The prospective representative must request this authorization in writing from the Office of Professional Responsibility. 1040ez 2013 However, it is granted only when extremely compelling circumstances exist. 1040ez 2013 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. 1040ez 2013 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. 1040ez 2013 The issuance of a CAF number does not indicate that an individual is either recognized or authorized to practice before the IRS. 1040ez 2013 It merely confirms that a centralized file for authorizations has been established for the individual under that number. 1040ez 2013 Students in LITCs and the STCP. 1040ez 2013   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. 1040ez 2013 Authorization requests must be made to the Office of Professional Responsibility. 1040ez 2013 If granted, a letter authorizing the student's special appearance and detailing any conditions related to the appearance will be issued. 1040ez 2013 Students receiving an authorization letter generally can represent taxpayers before any IRS function or office subject to any conditions in the authorization letter. 1040ez 2013 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. 1040ez 2013 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. 1040ez 2013 If an individual loses eligibility to practice, the IRS will not recognize a power of attorney that names the individual as a representative. 1040ez 2013 Corporations, associations, partnerships, and other persons that are not individuals. 1040ez 2013   These organizations (or persons) are not eligible to practice before the IRS. 1040ez 2013 Loss of Eligibility Generally, individuals lose their eligibility to practice before the IRS in the following ways. 1040ez 2013 Not meeting the requirements for renewal of enrollment (such as continuing professional education). 1040ez 2013 Requesting to be placed in inactive retirement status. 1040ez 2013 Being suspended or disbarred by the Office of Professional Responsibility for violating the regulations governing practice before the IRS. 1040ez 2013 Failure to meet requirements. 1040ez 2013   Individuals who fail to comply with the requirements for eligibility for renewal of enrollment will be notified by the IRS. 1040ez 2013 The notice will explain the reason for noncompliance and provide the individual with an opportunity to furnish information for reconsideration. 1040ez 2013 The individual has 60 days from the date of the notice to respond. 1040ez 2013 Inactive roster. 1040ez 2013   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. 1040ez 2013 The individual must file an application for renewal and satisfy all requirements for renewal after being placed in inactive status. 1040ez 2013 Otherwise, at the conclusion of the next renewal cycle, he or she will be removed from the roster and the enrollment or registration terminated. 1040ez 2013 Inactive retirement status. 1040ez 2013   Individuals who request to be placed in an inactive retirement status will be ineligible to practice before the IRS. 1040ez 2013 They must continue to adhere to all renewal requirements. 1040ez 2013 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. 1040ez 2013 Suspension and disbarment. 1040ez 2013   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. 1040ez 2013 This includes engaging in acts of disreputable conduct. 1040ez 2013 For more information, see Incompetence and Disreputable Conduct under What are the Rules of Practice, later. 1040ez 2013   Practitioners who are suspended in a disciplinary proceeding are not allowed to practice before the IRS during the period of suspension. 1040ez 2013 See What Is Practice Before the IRS, earlier. 1040ez 2013   Practitioners who are disbarred in a disciplinary proceeding are not allowed to practice before the IRS. 1040ez 2013 However, a practitioner can seek reinstatement from the Office of Professional Responsibility five years after disbarment. 1040ez 2013   If the practitioner seeks reinstatement, he or she may not practice before the IRS until the Office of Professional Responsibility authorizes reinstatement. 1040ez 2013 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. 1040ez 2013 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. 1040ez 2013 Enrollment also can be granted to an applicant who qualifies because of past service and technical experience in the IRS. 1040ez 2013 In either case, certain application forms, discussed next, must be filed. 1040ez 2013 Additionally, an applicant must not have engaged in any conduct that would justify suspension or disbarment from practice before the IRS. 1040ez 2013 See Incompetence and Disreputable Conduct, later. 1040ez 2013 Form 2587. 1040ez 2013   Applicants can apply to take the special enrollment examination by filing Form 2587, Application for Special Enrollment Examination. 1040ez 2013 Form 2587 can be filed online, by mail, or by fax. 1040ez 2013 For more information, see instructions and fees listed on the form. 1040ez 2013 To get Form 2587, see How To Get Tax Help, later. 1040ez 2013 Form 23 and Form 23-EP. 1040ez 2013   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. 1040ez 2013 The application must include a check or money order in the amount of the fee shown on Form 23 or Form 23-EP. 1040ez 2013 Alternatively, payment may be made electronically pursuant to instructions on the forms. 1040ez 2013 To get Form 23 or Form 23-EP, see How To Get Tax Help, later. 1040ez 2013 Form 5434. 1040ez 2013   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. 1040ez 2013 The application must include a check or money order in the amount of the fee shown on Form 5434. 1040ez 2013 To get Form 5434, see How To Get Tax Help, later. 1040ez 2013 Period of enrollment. 1040ez 2013   An enrollment card will be issued to each individual whose enrollment application is approved. 1040ez 2013 The individual is enrolled until the expiration date shown on the enrollment card or certificate. 1040ez 2013 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). 1040ez 2013 What Are the Rules of Practice? The rules governing practice before the IRS are published in the Code of Federal Regulations at 31 C. 1040ez 2013 F. 1040ez 2013 R. 1040ez 2013 part 10 and reprinted in Treasury Department Circular No. 1040ez 2013 230 (Circular 230). 1040ez 2013 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. 1040ez 2013 In addition, a practitioner cannot engage in disreputable conduct (discussed later). 1040ez 2013 Any practitioner who does not comply with the rules of practice or engages in disreputable conduct is subject to disciplinary action. 1040ez 2013 Also, unenrolled preparers must comply with the rules of practice and conduct to exercise the privilege of limited practice before the IRS. 1040ez 2013 See Publication 470 for a discussion of the special rules for limited practice by unenrolled preparers. 1040ez 2013 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. 1040ez 2013 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. 1040ez 2013 Communications regarding corporate tax shelters. 1040ez 2013   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. 1040ez 2013 Duty to advise. 1040ez 2013   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. 1040ez 2013 Due diligence. 1040ez 2013   A practitioner must exercise due diligence when performing the following duties. 1040ez 2013 Preparing or assisting in the preparing, approving, and filing of returns, documents, affidavits, and other papers relating to IRS matters. 1040ez 2013 Determining the correctness of oral or written representations made by him or her to the Department of the Treasury. 1040ez 2013 Determining the correctness of oral or written representations made by him or her to clients with reference to any matter administered by the IRS. 1040ez 2013 Restrictions Practitioners are restricted from engaging in certain practices. 1040ez 2013 The following paragraphs discuss some of these restricted practices. 1040ez 2013 Delays. 1040ez 2013   A practitioner must not unreasonably delay the prompt disposition of any matter before the IRS. 1040ez 2013 Assistance from disbarred or suspended persons and former IRS employees. 1040ez 2013   A practitioner must not knowingly, directly or indirectly, do the following. 1040ez 2013 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. 1040ez 2013 Accept assistance from any former government employee where provisions of Circular 230 or any federal law would be violated. 1040ez 2013 Performance as a notary. 1040ez 2013   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. 1040ez 2013 Negotiations of taxpayer refund checks. 1040ez 2013   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. 1040ez 2013 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. 1040ez 2013 The following list contains examples of conduct that is considered disreputable. 1040ez 2013 Being convicted of any criminal offense under the revenue laws or of any offense involving dishonesty or breach of trust. 1040ez 2013 Knowingly giving false or misleading information in connection with federal tax matters, or participating in such activity. 1040ez 2013 Soliciting employment by prohibited means as discussed in section 10. 1040ez 2013 30 of Circular 230. 1040ez 2013 Willfully failing to file a federal tax return, evading or attempting to evade any federal tax or payment, or participating in such actions. 1040ez 2013 Misappropriating, or failing to properly and promptly remit, funds received from clients for payment of taxes or other obligations due the United States. 1040ez 2013 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. 1040ez 2013 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. 1040ez 2013 Knowingly aiding and abetting another person to practice before the IRS during a period of suspension, disbarment, or ineligibility of that other person. 1040ez 2013 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. 1040ez 2013 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. 1040ez 2013 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. 1040ez 2013 A practitioner will be given the opportunity to demonstrate compliance with the rules before any disciplinary action is taken. 1040ez 2013 Authorizing a Representative You may either represent yourself, or you may authorize an individual to represent you before the IRS. 1040ez 2013 If you chose to have someone represent you, your representative must be a person eligible to practice before the IRS. 1040ez 2013 See Who Can Practice Before the IRS, earlier. 1040ez 2013 What Is a Power of Attorney? A power of attorney is your written authorization for an individual to act on your behalf. 1040ez 2013 If the authorization is not limited, the individual generally can perform all acts that you can perform. 1040ez 2013 The authority granted to a registered tax return preparer or an unenrolled preparer is limited. 1040ez 2013 For information on the limits regarding registered tax return preparers, see Circular 230 §10. 1040ez 2013 3(f). 1040ez 2013 For information on the limits regarding unenrolled preparers, see Publication 470. 1040ez 2013 Acts performed. 1040ez 2013   Any representative, other than a registered tax return preparer or an unenrolled return preparer, can usually perform the following acts. 1040ez 2013 Represent you before any office of the IRS. 1040ez 2013 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. 1040ez 2013 Sign a consent to extend the statutory time period for assessment or collection of a tax. 1040ez 2013 Sign a closing agreement. 1040ez 2013 Signing your return. 1040ez 2013   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. 1040ez 2013 6012-1(a)(5)). 1040ez 2013 You specifically authorize this in your power of attorney. 1040ez 2013 For example, the regulation permits a representative to sign your return if you are unable to sign the return due to: Disease or injury. 1040ez 2013 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. 1040ez 2013 Other good cause if specific permission is requested of and granted by the IRS. 1040ez 2013 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. 1040ez 2013 For more information, see the Form 2848 instructions. 1040ez 2013 Limitation on substitution or delegation. 1040ez 2013   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. 1040ez 2013   After a substitution has been made, only the newly recognized representative will be recognized as the taxpayer's representative. 1040ez 2013 If a delegation of power has been made, both the original and the delegated representative will be recognized by the IRS to represent you. 1040ez 2013 Disclosure of returns to a third party. 1040ez 2013   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. 1040ez 2013 Incapacity or incompetency. 1040ez 2013   A power of attorney is generally terminated if you become incapacitated or incompetent. 1040ez 2013   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. 1040ez 2013 See Non-IRS powers of attorney, later. 1040ez 2013 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. 1040ez 2013 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. 1040ez 2013 Represent you at a meeting with the IRS. 1040ez 2013 Prepare and file a written response to the IRS. 1040ez 2013 Form Required Use Form 2848 to appoint a recognized representative to act on your behalf before the IRS. 1040ez 2013 Individuals recognized to practice before the IRS are listed under Part II, Declaration of Representative, of Form 2848. 1040ez 2013 Your representative must complete that part of the form. 1040ez 2013 Non-IRS powers of attorney. 1040ez 2013   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. 1040ez 2013 For more information, see Processing a non-IRS power of attorney, later. 1040ez 2013   If you want to use a power of attorney document other than Form 2848, it must contain the following information. 1040ez 2013 Your name and mailing address. 1040ez 2013 Your social security number and/or employer identification number. 1040ez 2013 Your employee plan number, if applicable. 1040ez 2013 The name and mailing address of your representative(s). 1040ez 2013 The types of tax involved. 1040ez 2013 The federal tax form number. 1040ez 2013 The specific year(s) or period(s) involved. 1040ez 2013 For estate tax matters, the decedent's date of death. 1040ez 2013 A clear expression of your intention concerning the scope of authority granted to your representative(s). 1040ez 2013 Your signature and date. 1040ez 2013 You also must attach to the non-IRS power of attorney a signed and dated statement made by your representative. 1040ez 2013 This statement, which is referred to as the Declaration of Representative, is contained in Part II of Form 2848. 1040ez 2013 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. 1040ez 2013 502(b). 1040ez 2013 Required information missing. 1040ez 2013   The IRS will not accept your non-IRS power of attorney if it does not contain all the information listed above. 1040ez 2013 You can sign and submit a completed Form 2848 or a new non-IRS power of attorney that contains all the information. 1040ez 2013 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. 1040ez 2013 Procedure for perfecting a non-IRS power of attorney. 1040ez 2013   Under the following conditions, the attorney-in-fact named in your non-IRS power of attorney can sign a Form 2848 on your behalf. 1040ez 2013 The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general authority to perform any acts). 1040ez 2013 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. 1040ez 2013 Example. 1040ez 2013 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. 1040ez 2013 The power of attorney grants Ed the authority to perform any and all acts on John's behalf. 1040ez 2013 However, it does not list specific tax-related information such as types of tax or tax form numbers. 1040ez 2013 Shortly after John signs the power of attorney, he is declared incompetent. 1040ez 2013 Later, a federal tax matter arises concerning a prior year return filed by John. 1040ez 2013 Ed attempts to represent John before the IRS but is rejected because the durable power of attorney does not contain required information. 1040ez 2013 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. 1040ez 2013 If Ed can practice before the IRS (see Who Can Practice Before the IRS, earlier), he can name himself as representative on Form 2848. 1040ez 2013 Otherwise, he must name another individual who can practice before the IRS. 1040ez 2013 Processing a non-IRS power of attorney. 1040ez 2013   The IRS has a centralized computer database system called the CAF system. 1040ez 2013 This system contains information on the authority of taxpayer representatives. 1040ez 2013 Generally, when you submit a power of attorney document to the IRS, it is processed for inclusion on the CAF system. 1040ez 2013 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. 1040ez 2013 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. 1040ez 2013   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. 1040ez 2013 Your signature is not required; however, your attorney-in-fact must sign the Declaration of Representative (see Part II of Form 2848). 1040ez 2013 Preparation of Form — Helpful Hints The preparation of Form 2848 is illustrated by an example, later under How Do I Fill Out Form 2848. 1040ez 2013 However, the following will also assist you in preparing the form. 1040ez 2013 Line-by-line hints. 1040ez 2013   The following hints are summaries of some of the line-by-line instructions for Form 2848. 1040ez 2013 Line 1—Taxpayer information. 1040ez 2013   If a joint return is involved, the husband and wife each file a separate Form 2848 if they both want to be represented. 1040ez 2013 If only one spouse wants to be represented in the matter, that spouse files a Form 2848. 1040ez 2013 Line 2—Representative(s). 1040ez 2013   Only individuals may be named as representatives. 1040ez 2013 If your representative has not been assigned a CAF number, enter “None” on that line and the IRS will issue one to your representative. 1040ez 2013 If the representative's address or phone number has changed since the CAF number was issued, you should check the appropriate box. 1040ez 2013 Enter your representative's fax number if available. 1040ez 2013   If you want to name more than three representatives, attach additional Form(s) 2848. 1040ez 2013 The IRS can send copies of notices and communications to two of your representatives. 1040ez 2013 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. 1040ez 2013 If you do not check the boxes, your representatives will not routinely receive copies of notices and communications. 1040ez 2013 Line 3—Tax matters. 1040ez 2013   You may list any tax years or periods that have already ended as of the date you sign the power of attorney. 1040ez 2013 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. 1040ez 2013 The 3 future periods are determined starting after December 31 of the year the power of attorney is received by the IRS. 1040ez 2013 However, avoid general references such as “all years” or “all taxes. 1040ez 2013 ” Any Form 2848 with general references will be returned. 1040ez 2013 Line 4—Specific use not recorded on Centralized Authorization File (CAF). 1040ez 2013   Certain matters cannot be recorded on the CAF system. 1040ez 2013 Examples of such matters include, but are not limited to, the following. 1040ez 2013 Requests for a private letter ruling or technical advice. 1040ez 2013 Applications for an employer identification number (EIN). 1040ez 2013 Claims filed on Form 843, Claim for Refund and Request for Abatement. 1040ez 2013 Corporate dissolutions. 1040ez 2013 Requests for change of accounting method. 1040ez 2013 Requests for change of accounting period. 1040ez 2013 Applications for recognition of exemption under sections 501(c)(3), 501(a), or 521 (Forms 1023, 1034, or 1028). 1040ez 2013 Request for a determination of the qualified status of an employee benefit plan (Forms 5300, 5307, or 5310). 1040ez 2013 Application for Award for Original Information under section 7623. 1040ez 2013 Voluntary submissions under the Employee Plans Compliance Resolution System (EPCRS). 1040ez 2013 Freedom of Information Act requests. 1040ez 2013 If the tax matter described on line 3 of Form 2848 concerns one of these matters specifically, check the box on line 4. 1040ez 2013 If this box is checked, the representative should mail or fax the power of attorney to the IRS office handling the matter. 1040ez 2013 Otherwise, the representative should bring a copy of the power of attorney to each meeting with the IRS. 1040ez 2013 Where To File a Power of Attorney Generally, you can mail or fax a paper Form 2848 directly to the IRS. 1040ez 2013 To determine where you should file Form 2848, see Where To File in the instructions for Form 2848. 1040ez 2013 If Form 2848 is for a specific use, mail or fax it to the office handling that matter. 1040ez 2013 For more information on specific use, see the Instructions for Form 2848, line 4. 1040ez 2013 FAX copies. 1040ez 2013   The IRS will accept a copy of a power of attorney that is submitted by facsimile transmission (fax). 1040ez 2013 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. 1040ez 2013 Your representative may be able to file Form 2848 electronically via the IRS website. 1040ez 2013 For more information, your representative can go to www. 1040ez 2013 irs. 1040ez 2013 gov and under the Tax Professionals tab, click on e-services–Online Tools for Tax Professionals. 1040ez 2013 If you complete Form 2848 for electronic signature authorization, do not file Form 2848 with the IRS. 1040ez 2013 Instead, give it to your representative, who will retain the document. 1040ez 2013 Updating a power of attorney. 1040ez 2013   Submit any update or modification to an existing power of attorney in writing. 1040ez 2013 Your signature (or the signature of the individual(s) authorized to sign on your behalf) is required. 1040ez 2013 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. 1040ez 2013   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. 1040ez 2013 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. 1040ez 2013 A written notice of substitution or delegation signed by the recognized representative. 1040ez 2013 A written declaration of representative made by the new representative. 1040ez 2013 A copy of the power of attorney that specifically authorizes the substitution or delegation. 1040ez 2013 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. 1040ez 2013 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. 1040ez 2013 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. 1040ez 2013 Note. 1040ez 2013 The filing of Form 2848 will not revoke any  Form 8821 that is in effect. 1040ez 2013 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. 1040ez 2013 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. 1040ez 2013 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. 1040ez 2013 If you do not have a copy of the power of attorney you want to revoke or withdraw, send a statement to the IRS. 1040ez 2013 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. 1040ez 2013 If the taxpayer is revoking, list the name and address of each recognized representative whose authority is revoked. 1040ez 2013 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. 1040ez 2013 If the representative is withdrawing, list the name, TIN, and address (if known) of the taxpayer. 1040ez 2013 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. 1040ez 2013 A power of attorney held by a student will be recorded on the CAF system for 130 days from the receipt date. 1040ez 2013 If you are authorizing a student to represent you after that time, you will need to submit a current and valid Form 2848. 1040ez 2013 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. 1040ez 2013 The following situations do not require a power of attorney. 1040ez 2013 Providing information to the IRS. 1040ez 2013 Authorizing the disclosure of tax return information through Form 8821, Tax Information Authorization, or other written or oral disclosure consent. 1040ez 2013 Allowing the IRS to discuss return information with a third party via the checkbox provided on a tax return or other document. 1040ez 2013 Allowing a tax matters partner or person (TMP) to perform acts for the partnership. 1040ez 2013 Allowing the IRS to discuss return information with a fiduciary. 1040ez 2013 How Do I Fill Out Form 2848? The following example illustrates how to complete Form 2848. 1040ez 2013 The two completed forms for this example are shown on the next pages. 1040ez 2013 Example. 1040ez 2013 Stan and Mary Doe have been notified that their joint tax returns (Forms 1040) for 2009, 2010, and 2011 are being examined. 1040ez 2013 They have decided to appoint Jim Smith, an enrolled agent, to represent them in this matter and any future matters concerning these returns. 1040ez 2013 Jim, who has prepared returns at the same location for years, already has a Centralized Authorization File (CAF) number assigned to him. 1040ez 2013 Mary does not want Jim to sign any agreements on her behalf, but Stan is willing to have Jim do so. 1040ez 2013 They want copies of all notices and written communications sent to Jim. 1040ez 2013 This is the first time Stan and Mary have given power of attorney to anyone. 1040ez 2013 They should each complete a Form 2848 as follows. 1040ez 2013 Line 1—Taxpayer information. 1040ez 2013   Stan and Mary must each file a separate Form 2848. 1040ez 2013 On his separate Form 2848, Stan enters his name, street address, and social security number in the spaces provided. 1040ez 2013 Mary does likewise on her separate Form 2848. 1040ez 2013 Line 2—Representative(s). 1040ez 2013   On their separate Forms 2848, Stan and Mary each enters the name and current address of their chosen representative, Jim Smith. 1040ez 2013 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. 1040ez 2013 They also enter Mr. 1040ez 2013 Smith's CAF number, his telephone number, and his fax number. 1040ez 2013 Mr. 1040ez 2013 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. 1040ez 2013 Line 3—Tax Matters. 1040ez 2013   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. 1040ez 2013 Line 4—Specific use not recorded on Centralized Authorization File (CAF). 1040ez 2013   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. 1040ez 2013 See Preparation of Form — Helpful Hints, earlier. 1040ez 2013 Line 5—Acts authorized. 1040ez 2013   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. 1040ez 2013 Stan does not wish to restrict the authority of Jim Smith in this regard, so he leaves line 5 of his Form 2848 blank. 1040ez 2013 If either Mary or Stan had chosen, they could have listed other restrictions on line 5 of their separate Forms 2848. 1040ez 2013 Line 6—Retention/revocation of prior power(s) of attorney. 1040ez 2013   Stan and Mary are each filing their first powers of attorney, so they make no entry on this line. 1040ez 2013 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. 1040ez 2013   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. 1040ez 2013 (See Revocation of Power of Attorney/Withdrawal of Representative, earlier, for the special rules that apply. 1040ez 2013 ) Line 7—Signature of taxpayer. 1040ez 2013   Stan and Mary each signs and dates his or her Form 2848. 1040ez 2013 If a taxpayer does not sign, the IRS cannot accept the form. 1040ez 2013 Part II—Declaration of Representative. 1040ez 2013   Jim Smith must complete this part of Form 2848. 1040ez 2013 If he does not sign this part, the IRS cannot accept the form. 1040ez 2013 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. 1040ez 2013 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. 1040ez 2013 Therefore, during this interim period, IRS personnel may request that you or your representative bring a copy to any meeting with the IRS. 1040ez 2013 This image is too large to be displayed in the current screen. 1040ez 2013 Please click the link to view the image. 1040ez 2013 Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. 1040ez 2013 Please click the link to view the image. 1040ez 2013 Filled-in Form 2848 - Page 2 This image is too large to be displayed in the current screen. 1040ez 2013 Please click the link to view the image. 1040ez 2013 Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. 1040ez 2013 Please click the link to view the image. 1040ez 2013 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. 1040ez 2013 Incomplete document. 1040ez 2013   If Form 2848 is incomplete, the IRS will attempt to secure the missing information either by writing or telephoning you or your representative. 1040ez 2013 For example, if your signature or signature date is missing, the IRS will contact you. 1040ez 2013 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. 1040ez 2013   In either case, the power of attorney is not considered valid until all required information is entered on the document. 1040ez 2013 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. 1040ez 2013 Complete document. 1040ez 2013   If the power of attorney is complete and valid, the IRS will take action to recognize the representative. 1040ez 2013 In most instances, this includes processing the document on the CAF system. 1040ez 2013 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. 1040ez 2013 Documents not processed on CAF. 1040ez 2013   Specific-use powers of attorney are not processed on the CAF system (see Preparation of Form – Helpful Hints, earlier). 1040ez 2013 For example, a power of attorney that is a one-time or specific-issue grant of authority is not processed on the CAF system. 1040ez 2013 These documents remain with the related case files. 1040ez 2013 In this situation, you should check the box on line 4 of Form 2848. 1040ez 2013 In these situations, the representative should bring a copy of the power of attorney to each meeting with the IRS. 1040ez 2013 Dealing With the Representative After a valid power of attorney is filed, the IRS will recognize your representative. 1040ez 2013 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. 1040ez 2013 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. 1040ez 2013 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. 1040ez 2013 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. 1040ez 2013 Notices and other correspondence. 1040ez 2013   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. 1040ez 2013 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. 1040ez 2013 This includes notices and letters produced either at the Martinsburg Computing Center, or other IRS centers. 1040ez 2013 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. 1040ez 2013 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. 1040ez 2013 By selecting the method that is best for you, you will have quick and easy access to tax help. 1040ez 2013 Free help with your return. 1040ez 2013   Free help in preparing your return is available nationwide from IRS-certified volunteers. 1040ez 2013 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. 1040ez 2013 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. 1040ez 2013 To find the nearest VITA or TCE site, visit IRS. 1040ez 2013 gov or call 1-800-906-9887 or 1-800-829-1040. 1040ez 2013   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040ez 2013 To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. 1040ez 2013 aarp. 1040ez 2013 org/money/taxaide. 1040ez 2013   For more information on these programs, go to IRS. 1040ez 2013 gov and enter keyword “VITA” in the upper right-hand corner. 1040ez 2013 Internet. 1040ez 2013 You can access the IRS website at IRS. 1040ez 2013 gov 24 hours a day, 7 days a week to: E-file your return. 1040ez 2013 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 1040ez 2013 Check the status of your refund. 1040ez 2013 Go to IRS. 1040ez 2013 gov and click on Where's My Refund. 1040ez 2013 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. 1040ez 2013 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040ez 2013 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. 1040ez 2013 Download forms, including talking tax forms, instructions, and publications. 1040ez 2013 Order IRS products online. 1040ez 2013 Research your tax questions online. 1040ez 2013 Search publications online by topic or keyword. 1040ez 2013 Use the online Internal Revenue Code, regulations, or other official guidance. 1040ez 2013 View Internal Revenue Bulletins (IRBs) published in the last few years. 1040ez 2013 Figure your withholding allowances using the withholding calculator online at www. 1040ez 2013 irs. 1040ez 2013 gov/individuals. 1040ez 2013 Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. 1040ez 2013 irs. 1040ez 2013 gov/individuals. 1040ez 2013 Sign up to receive local and national tax news by email. 1040ez 2013 Get information on starting and operating a small business. 1040ez 2013 Phone. 1040ez 2013 Many services are available by phone. 1040ez 2013   Ordering forms, instructions, and publications. 1040ez 2013 Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. 1040ez 2013 You should receive your order within 10 days. 1040ez 2013 Asking tax questions. 1040ez 2013 Call the IRS with your tax questions at 1-800-829-1040. 1040ez 2013 Solving problems. 1040ez 2013 You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 1040ez 2013 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 1040ez 2013 Call your local Taxpayer Assistance Center for an appointment. 1040ez 2013 To find the number, go to www. 1040ez 2013 irs. 1040ez 2013 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040ez 2013 TTY/TDD equipment. 1040ez 2013 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 1040ez 2013 TeleTax topics. 1040ez 2013 Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 1040ez 2013 Refund information. 1040ez 2013 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). 1040ez 2013 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. 1040ez 2013 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040ez 2013 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. 1040ez 2013 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. 1040ez 2013 Other refund information. 1040ez 2013 To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. 1040ez 2013 Evaluating the quality of our telephone services. 1040ez 2013 To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 1040ez 2013 One method is for a second IRS representative to listen in on or record random telephone calls. 1040ez 2013 Another is to ask some callers to complete a short survey at the end of the call. 1040ez 2013 Walk-in. 1040ez 2013 Many products and services are available on a walk-in basis. 1040ez 2013   Products. 1040ez 2013 You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040ez 2013 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. 1040ez 2013 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 1040ez 2013 Services. 1040ez 2013 You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 1040ez 2013 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1040ez 2013 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. 1040ez 2013 No appointment is necessary—just walk in. 1040ez 2013 If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 1040ez 2013 A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 1040ez 2013 If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 1040ez 2013 All other issues will be handled without an appointment. 1040ez 2013 To find the number of your local office, go to  www. 1040ez 2013 irs. 1040ez 2013 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040ez 2013 Mail. 1040ez 2013 You can send your order for forms, instructions, and publications to the address below. 1040ez 2013 You should receive a response within 10 days after your request is received. 1040ez 2013  Internal Revenue Service 1201 N. 1040ez 2013 Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. 1040ez 2013   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040ez 2013 Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. 1040ez 2013 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. 1040ez 2013 Remember, the worst thing you can do is nothing at all. 1040ez 2013   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. 1040ez 2013 You face (or your business is facing) an immediate threat of adverse action. 1040ez 2013 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. 1040ez 2013   If you qualify for our help, we’ll do everything we can to get your problem resolved. 1040ez 2013 You will be assigned to one advocate who will be with you at every turn. 1040ez 2013 We have offices in every state, the District of Columbia, and Puerto Rico. 1040ez 2013 Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. 1040ez 2013 And our services are always free. 1040ez 2013   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. 1040ez 2013 Our tax toolkit at www. 1040ez 2013 TaxpayerAdvocate. 1040ez 2013 irs. 1040ez 2013 gov can help you understand these rights. 1040ez 2013   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. 1040ez 2013 irs. 1040ez 2013 gov/advocate. 1040ez 2013 You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. 1040ez 2013   TAS also handles large-scale or systemic problems that affect many taxpayers. 1040ez 2013 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 1040ez 2013 irs. 1040ez 2013 gov/advocate. 1040ez 2013 Low Income Taxpayer Clinics (LITCs). 1040ez 2013   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. 1040ez 2013 Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. 1040ez 2013 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. 1040ez 2013 Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. 1040ez 2013 For more information and to find a clinic near you, see the LITC page on www. 1040ez 2013 irs. 1040ez 2013 gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. 1040ez 2013 This publication is also available by calling 1-800-829-3676 or at your local IRS office. 1040ez 2013 Free tax services. 1040ez 2013   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. 1040ez 2013 Learn about free tax information from the IRS, including publications, services, and education and assistance programs. 1040ez 2013 The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. 1040ez 2013 The majority of the information and services listed in this publication are available to you free of charge. 1040ez 2013 If there is a fee associated with a resource or service, it is listed in the publication. 1040ez 2013   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 1040ez 2013 DVD for tax products. 1040ez 2013 You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 1040ez 2013 Prior-year forms, instructions, and publications. 1040ez 2013 Tax Map: an electronic research tool and finding aid. 1040ez 2013 Tax law frequently asked questions. 1040ez 2013 Tax Topics from the IRS telephone response system. 1040ez 2013 Internal Revenue Code—Title 26 of the U. 1040ez 2013 S. 1040ez 2013 Code. 1040ez 2013 Links to other Internet based Tax Research Materials. 1040ez 2013 Fill-in, print, and save features for most tax forms. 1040ez 2013 Internal Revenue Bulletins. 1040ez 2013 Toll-free and email technical support. 1040ez 2013 Two releases during the year. 1040ez 2013  – The first release will ship the beginning of January. 1040ez 2013  – The final release will ship the beginning of March. 1040ez 2013 Purchase the DVD from National Technical Information Service (NTIS) at www. 1040ez 2013 irs. 1040ez 2013 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). 1040ez 2013 Prev  Up  Next   Home   More Online Publications