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2013 Tax Form 1040x

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2013 Tax Form 1040x

2013 tax form 1040x Index Symbols 10% owners, Ten-percent owners. 2013 tax form 1040x 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). 2013 tax form 1040x A Acceptance agent, Unexpected payment. 2013 tax form 1040x Accounts, offshore, Offshore accounts. 2013 tax form 1040x Alien Illegal, Illegal aliens. 2013 tax form 1040x Nonresident, Nonresident alien. 2013 tax form 1040x Resident, Resident alien. 2013 tax form 1040x Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. 2013 tax form 1040x Allocation information, Failure to provide allocation information. 2013 tax form 1040x American Samoa, U. 2013 tax form 1040x S. 2013 tax form 1040x Virgin Islands and American Samoa corporations. 2013 tax form 1040x Amount to withhold, Determination of amount to withhold. 2013 tax form 1040x Annuities, Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. 2013 tax form 1040x Artists and athletes Earnings of, Artists and Athletes (Income Codes 42 and 43) Special events and promotions, Artists and Athletes (Income Codes 42 and 43) Assistance (see Tax help) Awards, Other Grants, Prizes, and Awards B Backup withholding, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. 2013 tax form 1040x Banks, interest received by, Banks. 2013 tax form 1040x Beneficial owner, Beneficial Owners Bonds sold between interest dates, Sales of bonds between interest dates. 2013 tax form 1040x Branch profits tax, Corporation subject to branch profits tax. 2013 tax form 1040x C Canada, Exception 3. 2013 tax form 1040x , Deposit interest paid to nonresident alien individuals in 2012. 2013 tax form 1040x , Deposit interest paid to certain nonresident alien individuals in 2013. 2013 tax form 1040x Capital gains, Capital gains (Income Code 9). 2013 tax form 1040x Central withholding agreements, Income Code 43. 2013 tax form 1040x Consent dividends, Consent dividends. 2013 tax form 1040x , Consent dividends. 2013 tax form 1040x Contingent interest, Contingent interest. 2013 tax form 1040x Controlled foreign corporations, interest paid to, Controlled foreign corporations. 2013 tax form 1040x Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). 2013 tax form 1040x Covenant not to compete, Covenant not to compete. 2013 tax form 1040x Crew members, Crew members. 2013 tax form 1040x D Dependent personal services, Pay for dependent personal services (Income Code 17). 2013 tax form 1040x Allowance for personal exemptions, Withholding exemptions. 2013 tax form 1040x Defined, Pay for dependent personal services (Income Code 17). 2013 tax form 1040x Exempt from withholding, Graduated rates. 2013 tax form 1040x Depositing taxes How to, Depositing Withheld Taxes When to, When Deposits Are Required Deposits, Interest on deposits (Income Code 29). 2013 tax form 1040x Disregarded entities, Disregarded entities. 2013 tax form 1040x Dividends Direct dividend rate, Dividends qualifying for direct dividend rate (Income Code 7). 2013 tax form 1040x Domestic corporation, Dividends paid by a domestic corporation (an existing 80/20 company). 2013 tax form 1040x Foreign corporations, Dividends paid by foreign corporations (Income Code 8). 2013 tax form 1040x In general, Dividends Documentary evidence, Documentary evidence. 2013 tax form 1040x , Documentary Evidence, Documentary evidence. 2013 tax form 1040x Documentation From foreign beneficial owners and U. 2013 tax form 1040x S. 2013 tax form 1040x payees, Documentation From foreign intermediaries and foreign flow-through entities, Foreign Intermediaries and Foreign Flow-Through Entities Presumptions in the absence of, Presumption Rules Qualified intermediaries, Documentation. 2013 tax form 1040x E Effectively connected income, Effectively Connected Income Defined, Effectively Connected Income Foreign partners, Partnership Withholding on Effectively Connected Income EFTPS, Electronic deposit requirement. 2013 tax form 1040x Electronic deposit rules, Electronic deposit requirement. 2013 tax form 1040x Employees, Employees. 2013 tax form 1040x , Employee. 2013 tax form 1040x Employer, Employer. 2013 tax form 1040x F Federal unemployment tax, Federal unemployment tax (FUTA). 2013 tax form 1040x Fellowship grants, Scholarships and Fellowship Grants (Income Code 15) Fellowship income, Scholarships, fellowships, and grants. 2013 tax form 1040x Financial institutions, Branches of financial institutions. 2013 tax form 1040x FIRPTA withholding, U. 2013 tax form 1040x S. 2013 tax form 1040x real property interest. 2013 tax form 1040x , U. 2013 tax form 1040x S. 2013 tax form 1040x Real Property Interest Fiscally transparent entity, Fiscally transparent entity. 2013 tax form 1040x Fixed or determinable annual or periodic income, Fixed or Determinable Annual or Periodical Income (FDAP) Flow-through entities, Flow-Through Entities, Nonqualified Intermediaries Foreign, Foreign partner. 2013 tax form 1040x 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations Bank, U. 2013 tax form 1040x S. 2013 tax form 1040x branches of foreign banks and foreign insurance companies. 2013 tax form 1040x , Income paid to U. 2013 tax form 1040x S. 2013 tax form 1040x branch of foreign bank or insurance company. 2013 tax form 1040x Charitable organizations, Other foreign organizations, associations, and charitable institutions. 2013 tax form 1040x Corporations, Foreign corporations. 2013 tax form 1040x Governments, Foreign Governments and Certain Other Foreign Organizations Insurance company, U. 2013 tax form 1040x S. 2013 tax form 1040x branches of foreign banks and foreign insurance companies. 2013 tax form 1040x , Income paid to U. 2013 tax form 1040x S. 2013 tax form 1040x branch of foreign bank or insurance company. 2013 tax form 1040x Intermediary, Foreign Intermediaries Organizations and associations, Other foreign organizations, associations, and charitable institutions. 2013 tax form 1040x Partner, Who Must Withhold Partnerships, nonwithholding, Foreign partnerships. 2013 tax form 1040x Person, Foreign Persons Private foundation, Foreign private foundations. 2013 tax form 1040x , Foreign Governments and Certain Other Foreign Organizations Status, Establishment of foreign status. 2013 tax form 1040x Trusts, Foreign simple and grantor trust. 2013 tax form 1040x Form 1042, Withholding and Reporting Obligations, Form 1042 filing. 2013 tax form 1040x , Responsibilities of WT. 2013 tax form 1040x , Form 1042. 2013 tax form 1040x 1042-S, Withholding and Reporting Obligations, Form 1042-S reporting. 2013 tax form 1040x , Form 1042-S reporting. 2013 tax form 1040x , Form 1042 filing. 2013 tax form 1040x , Form 1042-S. 2013 tax form 1040x 1099, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. 2013 tax form 1040x 1099-S, Form 1099-S, Proceeds From Real Estate Transactions. 2013 tax form 1040x 4419, Electronic reporting. 2013 tax form 1040x 7004, Extension to file Form 1042. 2013 tax form 1040x 8233, Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. 2013 tax form 1040x 8288, Reporting and Paying the Tax, Form 8288, U. 2013 tax form 1040x S. 2013 tax form 1040x Withholding Tax Return for Dispositions by Foreign Persons of U. 2013 tax form 1040x S. 2013 tax form 1040x Real Property Interests. 2013 tax form 1040x 8288-A, Reporting and Paying the Tax, Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. 2013 tax form 1040x S. 2013 tax form 1040x Real Property Interests. 2013 tax form 1040x 8288-B, Categories (1), (2), and (3). 2013 tax form 1040x 8804, Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). 2013 tax form 1040x 8805, Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax. 2013 tax form 1040x 8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). 2013 tax form 1040x 8833, Claiming treaty benefits. 2013 tax form 1040x 940, Federal unemployment tax (FUTA). 2013 tax form 1040x 941, Reporting requirements for wages and withheld taxes paid to nonresident aliens. 2013 tax form 1040x 972, Consent dividends. 2013 tax form 1040x SS-4, U. 2013 tax form 1040x S. 2013 tax form 1040x Taxpayer Identification Numbers SS-5, U. 2013 tax form 1040x S. 2013 tax form 1040x Taxpayer Identification Numbers W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens. 2013 tax form 1040x , Form W-2. 2013 tax form 1040x W-4, Alternate withholding procedure. 2013 tax form 1040x , Form W-4, Employee's Withholding Allowance Certificate. 2013 tax form 1040x , Withholding exemptions. 2013 tax form 1040x , Special instructions for Form W-4. 2013 tax form 1040x W-7, U. 2013 tax form 1040x S. 2013 tax form 1040x Taxpayer Identification Numbers W-8BEN, Beneficial Owners W-8ECI, Documentary evidence. 2013 tax form 1040x W-8EXP, Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States. 2013 tax form 1040x W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities W-9, U. 2013 tax form 1040x S. 2013 tax form 1040x Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). 2013 tax form 1040x G Gambling winnings, Gambling winnings (Income Code 28). 2013 tax form 1040x Graduated rates, Graduated rates. 2013 tax form 1040x Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. 2013 tax form 1040x Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards Green card test, Resident alien. 2013 tax form 1040x Guam, Guam or Northern Mariana Islands corporations. 2013 tax form 1040x H Help (see Tax help) I Identification number, taxpayer, U. 2013 tax form 1040x S. 2013 tax form 1040x Taxpayer Identification Numbers, Identification numbers. 2013 tax form 1040x Illegal aliens, Illegal aliens. 2013 tax form 1040x Important reminders, Reminders Income Fixed or determinable annual or periodical, Fixed or Determinable Annual or Periodical Income (FDAP) Interest, Interest Notional principal contract, Notional principal contract income. 2013 tax form 1040x Other than effectively connected, Income Not Effectively Connected Personal service, Personal service income. 2013 tax form 1040x Source of, Source of Income Transportation, Transportation income. 2013 tax form 1040x Income code 01, Interest paid by U. 2013 tax form 1040x S. 2013 tax form 1040x obligors—general (Income Code 1). 2013 tax form 1040x 02, Interest on real property mortgages (Income Code 2). 2013 tax form 1040x 03, Interest paid to controlling foreign corporations (Income Code 3). 2013 tax form 1040x 04, Interest paid by foreign corporations (Income Code 4). 2013 tax form 1040x 06, Dividends paid by U. 2013 tax form 1040x S. 2013 tax form 1040x corporations — general (Income Code 6). 2013 tax form 1040x 07, Dividends qualifying for direct dividend rate (Income Code 7). 2013 tax form 1040x 08, Dividends paid by foreign corporations (Income Code 8). 2013 tax form 1040x 09, Capital gains (Income Code 9). 2013 tax form 1040x 10, Industrial royalties (Income Code 10). 2013 tax form 1040x 11, Motion picture or television copyright royalties (Income Code 11). 2013 tax form 1040x 12, Other royalties (for example, copyright, recording, publishing) (Income Code 12). 2013 tax form 1040x 13, Real Property Income and Natural Resources Royalties (Income Code 13) 14, Pensions, Annuities, and Alimony (Income Code 14) 15, Scholarships and Fellowship Grants (Income Code 15) 16, Pay for independent personal services (Income Code 16). 2013 tax form 1040x 17, Pay for dependent personal services (Income Code 17). 2013 tax form 1040x 18, Pay for teaching (Income Code 18). 2013 tax form 1040x 19, Pay during studying and training (Income Code 19). 2013 tax form 1040x 20, Artists and Athletes (Income Codes 42 and 43) 24, Reporting and Paying the Tax 25, Reporting and Paying the Tax 26, Reporting and Paying the Tax 27, Publicly Traded Partnerships 28, Gambling winnings (Income Code 28). 2013 tax form 1040x 29, Interest on deposits (Income Code 29). 2013 tax form 1040x 30, Original issue discount (Income Code 30). 2013 tax form 1040x 50, Other income (Income Code 50). 2013 tax form 1040x Independent personal services Defined, Pay for independent personal services (Income Code 16). 2013 tax form 1040x Exempt from withholding, Pay for independent personal services (Income Code 16). 2013 tax form 1040x , 30% rate. 2013 tax form 1040x India, Students and business apprentices from India. 2013 tax form 1040x Indirect account holders, Indirect Account Holders Installment payment, Installment payments. 2013 tax form 1040x , Installment payments. 2013 tax form 1040x Insurance proceeds, Insurance proceeds. 2013 tax form 1040x Interest Contingent, Contingent interest. 2013 tax form 1040x Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). 2013 tax form 1040x Deposits, Interest on deposits (Income Code 29). 2013 tax form 1040x Foreign business arrangements, Interest from foreign business arrangements. 2013 tax form 1040x Foreign corporations, Interest paid by foreign corporations (Income Code 4). 2013 tax form 1040x Income, Interest Portfolio, Portfolio interest. 2013 tax form 1040x , Interest that does not qualify as portfolio interest. 2013 tax form 1040x Real property mortgages, Interest on real property mortgages (Income Code 2). 2013 tax form 1040x Intermediary Foreign, Foreign Intermediaries Nonqualified, Nonqualified intermediary. 2013 tax form 1040x Qualified, Qualified intermediary. 2013 tax form 1040x , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. 2013 tax form 1040x S. 2013 tax form 1040x Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. 2013 tax form 1040x M Magnetic media reporting, Electronic reporting. 2013 tax form 1040x Marketable securities, Marketable securities. 2013 tax form 1040x Mexico, Exception 3. 2013 tax form 1040x Missing children, Reminders More information (see Tax help) Mortgages, Interest on real property mortgages (Income Code 2). 2013 tax form 1040x N Non-registered obligations, Obligations not in registered form. 2013 tax form 1040x Nonqualified intermediary, Nonqualified intermediary. 2013 tax form 1040x , Nonqualified Intermediaries Nonresident alien Defined, Nonresident alien. 2013 tax form 1040x Married to U. 2013 tax form 1040x S. 2013 tax form 1040x citizen or resident, Married to U. 2013 tax form 1040x S. 2013 tax form 1040x citizen or resident alien. 2013 tax form 1040x Nonwage pay, Pay that is not wages. 2013 tax form 1040x Northern Mariana Islands, Guam or Northern Mariana Islands corporations. 2013 tax form 1040x Notional principal contract income, Notional principal contract income. 2013 tax form 1040x NRA withholding In general, Withholding of Tax Income subject to, Income Subject to NRA Withholding Persons subject to, Persons Subject to NRA Withholding O Obligations Registered, Obligations in registered form. 2013 tax form 1040x Obligations: Not in registered form, Obligations not in registered form. 2013 tax form 1040x Offshore accounts, Offshore accounts. 2013 tax form 1040x Original issue discount, Original issue discount (Income Code 30). 2013 tax form 1040x Overwithholding, adjustment for, Adjustment for Overwithholding P Partner, Foreign partner. 2013 tax form 1040x Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. 2013 tax form 1040x Publicly traded, Publicly Traded Partnerships Smaller, Smaller partnerships and trusts. 2013 tax form 1040x , Smaller partnerships and trusts. 2013 tax form 1040x , Smaller partnerships and trusts. 2013 tax form 1040x Withholding foreign, Withholding foreign partnership and foreign trust. 2013 tax form 1040x , Withholding Foreign Partnerships Pay for personal services Artists and athletes, Artists and Athletes (Income Codes 42 and 43) Dependent personal services, Pay for dependent personal services (Income Code 17). 2013 tax form 1040x Employees, Wages Paid to Employees— Graduated Withholding Exempt from withholding, Pay for Personal Services Performed Independent personal services, Pay for independent personal services (Income Code 16). 2013 tax form 1040x Salaries and wages, Wages Paid to Employees— Graduated Withholding Scholarship or fellowship recipient, Pay for services rendered. 2013 tax form 1040x Studying, Pay during studying and training (Income Code 19). 2013 tax form 1040x Teaching, Pay for teaching (Income Code 18). 2013 tax form 1040x Training, Pay during studying and training (Income Code 19). 2013 tax form 1040x Payee, Identifying the Payee Penalties Deposit, Penalty for failure to make deposits on time. 2013 tax form 1040x Form 1042, Penalties Form 8804, Penalties. 2013 tax form 1040x Form 8805, Penalties. 2013 tax form 1040x Magnetic media, Failure to file electronically. 2013 tax form 1040x Trust fund recovery, Trust fund recovery penalty. 2013 tax form 1040x Pensions, Pension payments. 2013 tax form 1040x , Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. 2013 tax form 1040x Per diem, Per diem paid by the U. 2013 tax form 1040x S. 2013 tax form 1040x Government. 2013 tax form 1040x Personal service income, Personal service income. 2013 tax form 1040x Pooled withholding information, Pooled withholding information. 2013 tax form 1040x Portfolio interest, Portfolio interest. 2013 tax form 1040x , Interest that does not qualify as portfolio interest. 2013 tax form 1040x Presumption Corporation, Presumption Rules Individual, Presumption Rules Partnership, Presumption Rules Rules, Presumption Rules Trust, Presumption Rules Private foundation, foreign, Foreign private foundations. 2013 tax form 1040x Prizes, Other Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, Resident of a U. 2013 tax form 1040x S. 2013 tax form 1040x possession. 2013 tax form 1040x , Exception 4. 2013 tax form 1040x Q QI withholding agreement, QI withholding agreement. 2013 tax form 1040x Qualified intermediary, Qualified intermediary. 2013 tax form 1040x , Qualified Intermediaries Qualified investment entity (QIE) Distributions paid by, Qualified investment entities. 2013 tax form 1040x Dividends paid by, Dividends paid by U. 2013 tax form 1040x S. 2013 tax form 1040x corporations — general (Income Code 6). 2013 tax form 1040x R Racing purses, Racing purses. 2013 tax form 1040x Real property interest Disposition of, U. 2013 tax form 1040x S. 2013 tax form 1040x Real Property Interest Withholding certificates, Withholding Certificates Reason to know, Reason To Know Refund procedures Qualified intermediaries, Collective refund procedures. 2013 tax form 1040x Registered obligations, Obligations in registered form. 2013 tax form 1040x Researchers, Tax treaties. 2013 tax form 1040x Resident alien defined, Resident alien. 2013 tax form 1040x Returns required, Returns Required Royalties, Royalties, Real Property Income and Natural Resources Royalties (Income Code 13) Ryukyu Islands, Income from U. 2013 tax form 1040x S. 2013 tax form 1040x Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. 2013 tax form 1040x S Salaries, Wages Paid to Employees— Graduated Withholding Saving clause, Nonresident alien who becomes a resident alien. 2013 tax form 1040x Scholarship, Scholarships, fellowships, and grants. 2013 tax form 1040x , Scholarships and Fellowship Grants (Income Code 15) Securities, Marketable securities. 2013 tax form 1040x , Income from securities. 2013 tax form 1040x Services performed outside the U. 2013 tax form 1040x S. 2013 tax form 1040x , Services performed outside the United States. 2013 tax form 1040x Short-term obligation, Short-term obligations. 2013 tax form 1040x Social security, Social security and Medicare tax. 2013 tax form 1040x Source of income, Source of Income Standards of knowledge, Standards of Knowledge Substantial presence test, Resident alien. 2013 tax form 1040x T Tax Reporting and paying, Reporting and Paying the Tax Tax help, How To Get Tax Help Tax treaties Claiming benefits, Claiming treaty benefits. 2013 tax form 1040x Dependent personal services, Tax treaties. 2013 tax form 1040x Entertainers and athletes, Tax treaties. 2013 tax form 1040x Gains, Tax treaties. 2013 tax form 1040x Gambling winnings, Tax treaties. 2013 tax form 1040x Independent personal services, Tax treaties. 2013 tax form 1040x Student, Tax treaties. 2013 tax form 1040x Students and trainees, Tax treaties. 2013 tax form 1040x Tables, Tax Treaty Tables Teaching, Tax treaties. 2013 tax form 1040x Tax-exempt entities, Foreign Governments and Certain Other Foreign Organizations Taxpayer Advocate, Taxpayer Advocate Service. 2013 tax form 1040x Taxpayer identification number (TIN), U. 2013 tax form 1040x S. 2013 tax form 1040x Taxpayer Identification Numbers, Identification numbers. 2013 tax form 1040x Exceptions, Exceptions to TIN requirement. 2013 tax form 1040x Teachers, Pay for teaching (Income Code 18). 2013 tax form 1040x Ten-percent owners, Ten-percent owners. 2013 tax form 1040x Territorial limits, Territorial limits. 2013 tax form 1040x Totalization agreements, Social security and Medicare tax. 2013 tax form 1040x Transportation income, Transportation income. 2013 tax form 1040x Travel expenses, Travel expenses. 2013 tax form 1040x Trust Territory of the Pacific Islands, Income from U. 2013 tax form 1040x S. 2013 tax form 1040x Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. 2013 tax form 1040x Trusts Foreign, Foreign simple and grantor trust. 2013 tax form 1040x Smaller, Smaller partnerships and trusts. 2013 tax form 1040x Withholding foreign, Withholding foreign partnership and foreign trust. 2013 tax form 1040x , Withholding Foreign Trusts TTY/TDD information, How To Get Tax Help U U. 2013 tax form 1040x S. 2013 tax form 1040x agent of foreign person, U. 2013 tax form 1040x S. 2013 tax form 1040x agent of foreign person. 2013 tax form 1040x U. 2013 tax form 1040x S. 2013 tax form 1040x branch Foreign bank, U. 2013 tax form 1040x S. 2013 tax form 1040x branches of foreign banks and foreign insurance companies. 2013 tax form 1040x , Income paid to U. 2013 tax form 1040x S. 2013 tax form 1040x branch of foreign bank or insurance company. 2013 tax form 1040x Foreign insurance company, U. 2013 tax form 1040x S. 2013 tax form 1040x branches of foreign banks and foreign insurance companies. 2013 tax form 1040x , Income paid to U. 2013 tax form 1040x S. 2013 tax form 1040x branch of foreign bank or insurance company. 2013 tax form 1040x Foreign person, U. 2013 tax form 1040x S. 2013 tax form 1040x branches of foreign persons. 2013 tax form 1040x U. 2013 tax form 1040x S. 2013 tax form 1040x national, 30% rate. 2013 tax form 1040x U. 2013 tax form 1040x S. 2013 tax form 1040x real property interest, U. 2013 tax form 1040x S. 2013 tax form 1040x real property interest. 2013 tax form 1040x U. 2013 tax form 1040x S. 2013 tax form 1040x savings bonds, Income from U. 2013 tax form 1040x S. 2013 tax form 1040x Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. 2013 tax form 1040x U. 2013 tax form 1040x S. 2013 tax form 1040x territorial limits, Territorial limits. 2013 tax form 1040x U. 2013 tax form 1040x S. 2013 tax form 1040x Virgin Islands, U. 2013 tax form 1040x S. 2013 tax form 1040x Virgin Islands and American Samoa corporations. 2013 tax form 1040x Unexpected payment, Unexpected payment. 2013 tax form 1040x W Wages Paid to employees, Wages Paid to Employees— Graduated Withholding Pay that is not, Pay that is not wages. 2013 tax form 1040x When to withhold, When to withhold. 2013 tax form 1040x Withhold, amount to, Determination of amount to withhold. 2013 tax form 1040x Withhold, when to, When to withhold. 2013 tax form 1040x Withholding Agreements, QI withholding agreement. 2013 tax form 1040x , WP and WT withholding agreements. 2013 tax form 1040x , Withholding agreements. 2013 tax form 1040x , Income Code 43. 2013 tax form 1040x Alternative procedure, Alternative procedure. 2013 tax form 1040x Certificate, Withholding Certificates, Withholding certificate. 2013 tax form 1040x Rate pool, Pooled withholding information. 2013 tax form 1040x Real property, U. 2013 tax form 1040x S. 2013 tax form 1040x Real Property Interest Withholding agent Defined, Withholding Agent Liability, Liability for tax. 2013 tax form 1040x Returns required, Returns Required Tax deposit requirements, Depositing Withheld Taxes Withholding exemptions and reductions Dependent personal services, Graduated rates. 2013 tax form 1040x Exemption, Withholding exemption. 2013 tax form 1040x Final payment exemption, Final payment exemption. 2013 tax form 1040x Foreign governments, Foreign Governments and Certain Other Foreign Organizations International organizations, Foreign Governments and Certain Other Foreign Organizations Real property interest, Withholding Certificates Researchers, Tax treaties. 2013 tax form 1040x Scholarships and fellowship grants, Alternate withholding procedure. 2013 tax form 1040x Students, Tax treaties. 2013 tax form 1040x Withholding agreements, Withholding agreements. 2013 tax form 1040x , Income Code 43. 2013 tax form 1040x Prev  Up     Home   More Online Publications
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Tax Relief for Victims of Tropical Storm Irene in Connecticut

E-file to Remain Open through Oct. 31 for Irene Victims

CT-2011-40, Sept. 6, 2011

WASHINGTON — Victims of Tropical Storm Irene that began on Aug. 27, 2011, in Connecticut may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Fairfield, Hartford, Litchfield, Middlesex, New Haven, New London, Tolland and Windham. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 27, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 27, and on or before Sept. 12, as long as the deposits are made by Sept. 12, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 27 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 27 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 27 and on or before Sept. 12 provided the taxpayer makes these deposits by Sept. 12.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Connecticut/Tropical Storm Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from this website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Disaster Assistance and Emergency Relief for Individuals and Businesses
Recent IRS Disaster Relief Announcements

 

 

Page Last Reviewed or Updated: 20-Feb-2014

The 2013 Tax Form 1040x

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