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1040ez File Online

1040ez file online 34. 1040ez file online   Crédito Tributario por Hijos Table of Contents Introduction Useful Items - You may want to see: Hijo Calificado Cantidad de CréditoLímites del Crédito Cómo Reclamar el Crédito Crédito Tributario Adicional por Hijos Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040)Parte I Partes II a IV Introduction El crédito tributario por hijos es un crédito que puede reducir su impuesto hasta $1,000 por cada uno de sus hijos calificados. 1040ez file online El crédito tributario adicional por hijos es un crédito que podría tomar en el caso de que no pueda reclamar la cantidad completa del crédito tributario por hijos. 1040ez file online Este capítulo le explica lo siguiente: Quién es un hijo calificado. 1040ez file online La cantidad del crédito. 1040ez file online Cómo se puede reclamar el crédito. 1040ez file online El crédito tributario por hijos y el crédito tributario adicional por hijos no deben confundirse con el crédito por gastos del cuidado de menores y dependientes, el cual se explica en el capítulo 32. 1040ez file online Si no está sujeto al pago de impuestos. 1040ez file online   Algunos créditos, tales como el crédito tributario por hijos o el crédito por gastos del cuidado de menores y dependientes, se usan para reducir el impuesto. 1040ez file online Si la cantidad del impuesto en la línea 46 del Formulario 1040 o en la línea 28 del Formulario 1040A es cero, no calcule el crédito tributario por hijos ya que no hay impuesto que se pueda reducir. 1040ez file online Sin embargo, podría reunir los requisitos para el crédito tributario adicional por hijos en la línea 65 (Formulario 1040) o en la línea 39 (Formulario 1040A). 1040ez file online Useful Items - You may want to see: Publicación 972 Child Tax Credit (Crédito tributario por hijos), en inglés Formulario (e Instrucciones) Anexo 8812   (Formulario 1040A o 1040) Child Tax Credit (Crédito tributario por hijos), en inglés W-4(SP) Certificado de Exención de Retenciones del Empleado W-4 Employee's Withholding Allowance Certificate (Certificado de exención de retenciones del empleado), en inglés Hijo Calificado Un hijo calificado, para propósitos del crédito tributario por hijos, es aquél que: Es su hijo o hija, hijastro o hijastra, hijo de crianza, hermano o hermana, hermanastro o hermanastra o descendiente de cualquiera de ellos (por ejemplo, su nieto, nieta, sobrina o sobrino), Tenía menos de 17 años de edad al finalizar el año 2013, No proveyó más de la mitad de su propia manutención durante el año 2013, Vivió con usted durante más de la mitad del año 2013 (vea Excepciones al tiempo vivido con usted , más adelante), Fue reclamado como dependiente en la declaración de usted, No presenta una declaración conjunta para el año (o la presenta solamente para reclamar un reembolso), y Era ciudadano, nacional o residente de los Estados Unidos. 1040ez file online Si el hijo fue adoptado, vea Hijo adoptivo , más adelante. 1040ez file online Para cada hijo calificado, tiene que marcar el recuadro que aparece en la línea 6c del Formulario 1040 o del Formulario 1040A. 1040ez file online Ejemplo 1. 1040ez file online Su hijo cumplió 17 años de edad el día 30 de diciembre del año 2013. 1040ez file online Él es ciudadano de los Estados Unidos y usted lo declara como dependiente en la declaración de impuestos. 1040ez file online Su hijo no es hijo calificado para el crédito tributario por hijos porque no tenía menos de 17 años de edad al finalizar el año 2013. 1040ez file online Ejemplo 2. 1040ez file online Su hija cumplió 8 años en el año 2013. 1040ez file online Ella no es ciudadana de los Estados Unidos, tiene un ITIN y vivió en México durante todo el año 2013. 1040ez file online Ella no es un hijo calificado para el crédito tributario por hijos debido a que no fue residente de los Estados Unidos en 2013. 1040ez file online Contribuyentes que tienen determinados hijos dependientes con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés). 1040ez file online   Si está reclamando un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un hijo que identificó en su declaración de impuestos con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés), en lugar de un número de Seguro Social (SSN, por sus siglas en inglés), tiene que completar la Parte I del Anexo 8812 (Formulario 1040A o 1040). 1040ez file online   Aun si su hijo es dependiente suyo, sólo puede reclamar un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un dependiente que sea ciudadano, nacional o residente de los Estados Unidos. 1040ez file online Para ser tratado como residente de los Estados Unidos, un hijo normalmente tiene que cumplir el requisito de presencia sustancial. 1040ez file online Para más información sobre el requisito de presencia sustancial, vea la Publicación 519, U. 1040ez file online S. 1040ez file online Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés. 1040ez file online Hijo adoptivo. 1040ez file online   A un hijo adoptivo siempre se le trata como si fuera su hijo. 1040ez file online Un hijo adoptivo incluye un niño colocado en su hogar por una agencia autorizada, con la intención de que sea legalmente adoptado. 1040ez file online   Si usted es ciudadano o nacional de los EE. 1040ez file online UU. 1040ez file online y su hijo adoptivo vivió con usted como integrante de su unidad familiar durante todo el año en 2013, dicho hijo cumple el requisito (7), anteriormente, para ser un hijo calificado para propósitos del crédito tributario por hijos. 1040ez file online Excepciones al tiempo vivido con usted. 1040ez file online   Se considera que un hijo vivió con usted más de la mitad del año 2013 si nació o murió en el año 2013, y su hogar (el de usted) fue el hogar del hijo más de la mitad del tiempo en el cual estuvo vivo. 1040ez file online Las ausencias temporales por usted o su hijo debidas a circunstancias especiales, tales como las ausencias por educación, vacaciones, negocios, atención médica, servicio militar o estancia en un centro de detención para delincuentes juveniles cuentan como tiempo que el hijo vivió con usted. 1040ez file online   También hay excepciones para hijos secuestrados e hijos de padres divorciados o separados. 1040ez file online Para detalles, vea Requisito de Residencia , en el capítulo 3. 1040ez file online Hijo calificado de más de una persona. 1040ez file online   Se aplica una regla especial si su hijo calificado es el hijo calificado de más de una persona. 1040ez file online Para detalles, vea Requisito Especial para el Hijo Calificado de Más de una Persona , en el capítulo 3. 1040ez file online Cantidad de Crédito La cantidad máxima de crédito que puede reclamar es $1,000 por cada hijo calificado. 1040ez file online Límites del Crédito Usted tiene que reducir su crédito tributario por hijos si la condición (1) o la condición (2) le corresponde: La cantidad de la línea 46 (Formulario 1040) o de la línea 28 (Formulario 1040A) es menor que el crédito. 1040ez file online Si esta cantidad es cero, no puede reclamar este crédito porque no hay impuesto que se pueda reducir. 1040ez file online Sin embargo, es posible que pueda tomar el crédito tributario adicional por hijos. 1040ez file online Vea Crédito Tributario Adicional por Hijos , más adelante. 1040ez file online Su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es mayor que la cantidad que se indica a continuación para su estado civil para efectos de la declaración. 1040ez file online Casados que presentan una declaración conjunta: $110,000. 1040ez file online Soltero, cabeza de familia o viudo que reúne los requisitos: $75,000. 1040ez file online Casados que presentan la declaración por separado: $55,000. 1040ez file online Ingresos brutos ajustados modificados. 1040ez file online   Para propósitos del crédito tributario por hijos, su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es su ingreso bruto ajustado más las cantidades siguientes que puedan ser aplicables en su caso: Toda cantidad excluida del ingreso debido a la exclusión de ingresos de fuentes de  Puerto Rico. 1040ez file online En la línea de puntos directamente al lado de la línea 38 del Formulario 1040, anote la cantidad excluida e indentifíquela como “ EPRI. 1040ez file online ” Además, adjunte una copia de todo Formulario 499R-2/W-2PR a su declaración. 1040ez file online Toda cantidad de las líneas 45 ó 50 del Formulario 2555, Foreign Earned Income (Ingreso devengado en el extranjero), en inglés. 1040ez file online Toda cantidad de la línea 18 del Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingreso devengado en el extranjero), en inglés. 1040ez file online Toda cantidad de la línea 15 del Formulario 4563, Exclusion of Income for Bona Fide Residents of American Samoa (Exclusión del ingreso para residentes bona fide de la Samoa Estadounidense), en inglés. 1040ez file online   Si no tiene ninguna de las cantidades mencionadas anteriormente, su ingreso bruto ajustado modificado es igual a su ingreso bruto ajustado. 1040ez file online Ingreso bruto ajustado. 1040ez file online   El ingreso bruto ajustado (AGI, por sus siglas en inglés) es la cantidad de la línea 38 del Formulario 1040 o de la línea 22 del Formulario 1040A. 1040ez file online Cómo Reclamar el Crédito Para reclamar el crédito tributario por hijos, tiene que presentar el Formulario 1040 o el Formulario 1040A. 1040ez file online No puede reclamar el crédito tributario por hijos en el Formulario 1040EZ. 1040ez file online Tiene que proveer el nombre y número de identificación (normalmente el número de Seguro Social) de cada hijo calificado en su declaración de impuestos. 1040ez file online Si reclama el crédito tributario por hijos con un hijo identificado por un ITIN, usted también tiene que presentar el Anexo 8812. 1040ez file online Para calcular el crédito, primero revise la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos), en las Instrucciones para el Formulario 1040 o el Formulario 1040A. 1040ez file online Si se le indica que consulte la Publicación 972, Child Tax Credit (Crédito tributario por hijos), en inglés, no puede utilizar la Hoja de trabajo de las instrucciones en la declaración de impuestos; en su lugar, usted tiene que utilizar la Publicación 972, en inglés, para calcular el crédito. 1040ez file online Si no se le indica que utilice la Publicación 972, puede usar la Hoja de trabajo del crédito tributario por hijos, que se encuentra en las Instrucciones para el Formulario 1040 o las Instrucciones para el Formulario 1040A o la Publicación 972, todas en inglés, para calcular el crédito. 1040ez file online Crédito Tributario Adicional por Hijos Este crédito es para determinadas personas que reciban menos de la cantidad total del crédito tributario por hijos. 1040ez file online El crédito tributario adicional por hijos puede darle un reembolso aunque no adeude ningún impuesto. 1040ez file online Cómo se reclama el crédito tributario adicional por hijos. 1040ez file online   Para reclamar el crédito tributario adicional por hijos, siga los pasos que aparecen a continuación: Asegúrese de haber calculado la cantidad, si existe, de su crédito tributario por hijos. 1040ez file online Vea anteriormente el tema titulado Cómo Reclamar el Crédito . 1040ez file online Use las Partes II a la IV del Anexo 8812 para determinar si puede reclamar el crédito tributario adicional por hijos si usted contestó “Yes” (Sí) en la línea 9 ó 10 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en las Instrucciones para el Formulario 1040 o en las Instrucciones para el Formulario 1040A, o en la línea 13 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en la Publicación 972, todas en inglés. 1040ez file online Si tiene un crédito tributario adicional por hijos en la línea 13 del Anexo 8812, anótelo en la línea 65 del Formulario 1040 o en la línea 39 del Formulario 1040A. 1040ez file online Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040) El Anexo 8812 tiene cuatro partes, pero se puede considerar como que consta de dos secciones. 1040ez file online La Parte I es independiente de las Partes II a la IV. 1040ez file online Si todos sus hijos tienen números de Seguro Social o números de identificación del contribuyente para adopción del IRS(ATIN, por sus siglas en inglés),y usted no reclama el crédito tributario adicional por hijos, no necesita completar ni adjuntar el Anexo 8812 a su declaración de impuestos. 1040ez file online Parte I Usted sólo necesitará completar la Parte I si está reclamando el crédito tributario por hijos para un hijo que aparece identificado con un número de identificación personal del contribuyente del IRS (ITIN, por sus siglas en inglés). 1040ez file online Si todos los hijos por los cuales usted marcó la casilla en la columna 4 de la línea 6c de su Formulario 1040 o Formulario 1040A tienen números de Seguro Social (SSN, por sus siglas en inglés) o números de identificación del contribuyente para adopción del IRS (ATIN, por sus siglas en inglés), no tiene que completar la Parte I del Anexo 8812. 1040ez file online Partes II a IV Las Partes II a la IV le ayudan a calcular el crédito adicional por hijos que le corresponde a usted. 1040ez file online Por lo general, deberá completar las Partes II a la IV únicamente si se le indica luego de que completa la Hoja de trabajo del crédito tributario por hijos que aparece en las instrucciones de su declaración de impuestos o en la Publicación 972. 1040ez file online Vea Cómo se reclama el crédito tributario adicional por hijos , anteriormente. 1040ez file online Prev  Up  Next   Home   More Online Publications
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Understanding Your CP515 Business Notice

You received this reminder notice because our records indicate you didn't file a business tax return.


What you need to do

  • File your required business return immediately.
  • If eligible, file your return electronically with all required schedules, using your e-file provider, or
  • File a paper return with all required schedules
  • Complete the Response form enclosed with your notice and mail it to us, using the enclosed envelope:
    • To explain why you are filing late.
    • To explain why you don’t think you need to file.
    • If you already filed and it's been more than four weeks, or if you used a different name or employer ID number (EIN) than shown on the notice when filing.
  • If you filed within the last four weeks using the same name and EIN shown on the notice, you may disregard this notice.

You may want to...

  • Review Tax Information for Businesses which provides information regarding various business filing issues.
  • Review your records and ensure all returns are filed timely.

Answers to Common Questions

Why did I receive multiple CP 515 notices?
If your business hasn't filed tax returns, a notice will be generated and mailed for each tax form and tax period the IRS shows as delinquent.

I have never had employees and or filed this return previously so why did I receive a notice requesting me to file?
When you apply for an employer identification number, filing requirements are established requiring specific types of returns to be filed (e.g. Form 940, Employer's Annual Federal Unemployment Tax Return; Form 941, Employer's Quarterly Federal Tax Return; Form 1120, U.S. Corporation Income Tax Return, etc.). When the return isn't filed, the IRS considers it to be delinquent and generates a notice requesting the return be filed.

Do I still need to file a tax return even if I had no employees or business activity during the tax period(s) in question?
If you had no employees or business activity during a tax period, you aren't required to file a return for that tax period. You still need to respond to this notice. 

If you made Federal Tax Deposits or other payments or credits for the tax period, you must file a signed return showing the payments to get a refund.


Tips for next year

File all required returns by the appropriate due date.


  • Understanding your notice

    Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

    Notice CP515B, Page 1

    Notice CP515B, Page 2

    Notice CP515B, Page 3

    Notice CP515B, Page 4

    Notice CP515B, Page 5

Page Last Reviewed or Updated: 10-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 1040ez File Online

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