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Amended Return 2011

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Amended Return 2011

Amended return 2011 1. Amended return 2011   Rental Income and Expenses (If No Personal Use of Dwelling) Table of Contents Rental IncomeWhen To Report Types of Income Rental ExpensesWhen To Deduct Types of Expenses This chapter discusses the various types of rental income and expenses for a residential rental activity with no personal use of the dwelling. Amended return 2011 Generally, each year you will report all income and deduct all out-of-pocket expenses in full. Amended return 2011 The deduction to recover the cost of your rental property—depreciation—is taken over a prescribed number of years, and is discussed in chapter 2, Depreciation of Rental Property. Amended return 2011 If your rental income is from property you also use personally or rent to someone at less than a fair rental price, first read the information in chapter 5 , Personal Use of Dwelling Unit (Including Vacation Home). Amended return 2011 Rental Income In most cases, you must include in your gross income all amounts you receive as rent. Amended return 2011 Rental income is any payment you receive for the use or occupation of property. Amended return 2011 In addition to amounts you receive as normal rental payments, there are other amounts that may be rental income. Amended return 2011 When To Report When you report rental income on your tax return generally depends on whether you are a cash basis taxpayer or use an accrual method. Amended return 2011 Most individual taxpayers use the cash method. Amended return 2011 Cash method. Amended return 2011   You are a cash basis taxpayer if you report income on your return in the year you actually or constructively receive it, regardless of when it was earned. Amended return 2011 You constructively receive income when it is made available to you, for example, by being credited to your bank account. Amended return 2011 Accrual method. Amended return 2011    If you are an accrual basis taxpayer, you generally report income when you earn it, rather than when you receive it. Amended return 2011 You generally deduct your expenses when you incur them, rather than when you pay them. Amended return 2011 More information. Amended return 2011   See Publication 538, Accounting Periods and Methods, for more information about when you constructively receive income and accrual methods of accounting. Amended return 2011 Types of Income The following are common types of rental income. Amended return 2011 Advance rent. Amended return 2011   Advance rent is any amount you receive before the period that it covers. Amended return 2011 Include advance rent in your rental income in the year you receive it regardless of the period covered or the method of accounting you use. Amended return 2011 Example. Amended return 2011 On March 18, 2013, you signed a 10-year lease to rent your property. Amended return 2011 During 2013, you received $9,600 for the first year's rent and $9,600 as rent for the last year of the lease. Amended return 2011 You must include $19,200 in your rental income in the first year. Amended return 2011 Canceling a lease. Amended return 2011   If your tenant pays you to cancel a lease, the amount you receive is rent. Amended return 2011 Include the payment in your income in the year you receive it regardless of your method of accounting. Amended return 2011 Expenses paid by tenant. Amended return 2011   If your tenant pays any of your expenses, those payments are rental income. Amended return 2011 Because you must include this amount in income, you can also deduct the expenses if they are deductible rental expenses. Amended return 2011 For more information, see Rental Expenses , later. Amended return 2011 Example 1. Amended return 2011 Your tenant pays the water and sewage bill for your rental property and deducts the amount from the normal rent payment. Amended return 2011 Under the terms of the lease, your tenant does not have to pay this bill. Amended return 2011 Include the utility bill paid by the tenant and any amount received as a rent payment in your rental income. Amended return 2011 You can deduct the utility payment made by your tenant as a rental expense. Amended return 2011 Example 2. Amended return 2011 While you are out of town, the furnace in your rental property stops working. Amended return 2011 Your tenant pays for the necessary repairs and deducts the repair bill from the rent payment. Amended return 2011 Include the repair bill paid by the tenant and any amount received as a rent payment in your rental income. Amended return 2011 You can deduct the repair payment made by your tenant as a rental expense. Amended return 2011 Property or services. Amended return 2011   If you receive property or services as rent, instead of money, include the fair market value of the property or services in your rental income. Amended return 2011   If the services are provided at an agreed upon or specified price, that price is the fair market value unless there is evidence to the contrary. Amended return 2011 Example. Amended return 2011 Your tenant is a house painter. Amended return 2011 He offers to paint your rental property instead of paying 2 months rent. Amended return 2011 You accept his offer. Amended return 2011 Include in your rental income the amount the tenant would have paid for 2 months rent. Amended return 2011 You can deduct that same amount as a rental expense for painting your property. Amended return 2011 Security deposits. Amended return 2011   Do not include a security deposit in your income when you receive it if you plan to return it to your tenant at the end of the lease. Amended return 2011 But if you keep part or all of the security deposit during any year because your tenant does not live up to the terms of the lease, include the amount you keep in your income in that year. Amended return 2011    If an amount called a security deposit is to be used as a final payment of rent, it is advance rent. Amended return 2011 Include it in your income when you receive it. Amended return 2011 Other Sources of Rental Income Lease with option to buy. Amended return 2011   If the rental agreement gives your tenant the right to buy your rental property, the payments you receive under the agreement are generally rental income. Amended return 2011 If your tenant exercises the right to buy the property, the payments you receive for the period after the date of sale are considered part of the selling price. Amended return 2011 Part interest. Amended return 2011   If you own a part interest in rental property, you must report your part of the rental income from the property. Amended return 2011 Rental of property also used as your home. Amended return 2011   If you rent property that you also use as your home and you rent it less than 15 days during the tax year, do not include the rent you receive in your income and do not deduct rental expenses. Amended return 2011 However, you can deduct on Schedule A (Form 1040), Itemized Deductions, the interest, taxes, and casualty and theft losses that are allowed for nonrental property. Amended return 2011 See chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). Amended return 2011 Rental Expenses In most cases, the expenses of renting your property, such as maintenance, insurance, taxes, and interest, can be deducted from your rental income. Amended return 2011 Personal use of rental property. Amended return 2011   If you sometimes use your rental property for personal purposes, you must divide your expenses between rental and personal use. Amended return 2011 Also, your rental expense deductions may be limited. Amended return 2011 See chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). Amended return 2011 Part interest. Amended return 2011   If you own a part interest in rental property, you can deduct expenses you paid according to your percentage of ownership. Amended return 2011 Example. Amended return 2011 Roger owns a one-half undivided interest in a rental house. Amended return 2011 Last year he paid $968 for necessary repairs on the property. Amended return 2011 Roger can deduct $484 (50% × $968) as a rental expense. Amended return 2011 He is entitled to reimbursement for the remaining half from the co-owner. Amended return 2011 When To Deduct You generally deduct your rental expenses in the year you pay them. Amended return 2011 If you use the accrual method, see Publication 538 for more information. Amended return 2011 Types of Expenses Listed below are the most common rental expenses. Amended return 2011 Advertising. Amended return 2011 Auto and travel expenses. Amended return 2011 Cleaning and maintenance. Amended return 2011 Commissions. Amended return 2011 Depreciation. Amended return 2011 Insurance. Amended return 2011 Interest (other). Amended return 2011 Legal and other professional fees. Amended return 2011 Local transportation expenses. Amended return 2011 Management fees. Amended return 2011 Mortgage interest paid to banks, etc. Amended return 2011 Points. Amended return 2011 Rental payments. Amended return 2011 Repairs. Amended return 2011 Taxes. Amended return 2011 Utilities. Amended return 2011 Some of these expenses, as well as other less common ones, are discussed below. Amended return 2011 Depreciation. Amended return 2011   Depreciation is a capital expense. Amended return 2011 It is the mechanism for recovering your cost in an income producing property and must be taken over the expected life of the property. Amended return 2011   You can begin to depreciate rental property when it is ready and available for rent. Amended return 2011 See Placed in Service under When Does Depreciation Begin and End in chapter 2. Amended return 2011 Insurance premiums paid in advance. Amended return 2011   If you pay an insurance premium for more than one year in advance, for each year of coverage you can deduct the part of the premium payment that will apply to that year. Amended return 2011 You cannot deduct the total premium in the year you pay it. Amended return 2011 See chapter 6 of Publication 535 for information on deductible premiums. Amended return 2011 Interest expense. Amended return 2011   You can deduct mortgage interest you pay on your rental property. Amended return 2011 When you refinance a rental property for more than the previous outstanding balance, the portion of the interest allocable to loan proceeds not related to rental use generally cannot be deducted as a rental expense. Amended return 2011 Chapter 4 of Publication 535 explains mortgage interest in detail. Amended return 2011 Expenses paid to obtain a mortgage. Amended return 2011   Certain expenses you pay to obtain a mortgage on your rental property cannot be deducted as interest. Amended return 2011 These expenses, which include mortgage commissions, abstract fees, and recording fees, are capital expenses that are part of your basis in the property. Amended return 2011 Form 1098, Mortgage Interest Statement. Amended return 2011   If you paid $600 or more of mortgage interest on your rental property to any one person, you should receive a Form 1098 or similar statement showing the interest you paid for the year. Amended return 2011 If you and at least one other person (other than your spouse if you file a joint return) were liable for, and paid interest on, the mortgage, and the other person received the Form 1098, report your share of the interest on Schedule E (Form 1040), line 13. Amended return 2011 Attach a statement to your return showing the name and address of the other person. Amended return 2011 On the dotted line next to line 13, enter “See attached. Amended return 2011 ” Legal and other professional fees. Amended return 2011   You can deduct, as a rental expense, legal and other professional expenses such as tax return preparation fees you paid to prepare Schedule E, Part I. Amended return 2011 For example, on your 2013 Schedule E you can deduct fees paid in 2013 to prepare Part I of your 2012 Schedule E. Amended return 2011 You can also deduct, as a rental expense, any expense (other than federal taxes and penalties) you paid to resolve a tax underpayment related to your rental activities. Amended return 2011 Local benefit taxes. Amended return 2011   In most cases, you cannot deduct charges for local benefits that increase the value of your property, such as charges for putting in streets, sidewalks, or water and sewer systems. Amended return 2011 These charges are nondepreciable capital expenditures and must be added to the basis of your property. Amended return 2011 However, you can deduct local benefit taxes that are for maintaining, repairing, or paying interest charges for the benefits. Amended return 2011 Local transportation expenses. Amended return 2011   You may be able to deduct your ordinary and necessary local transportation expenses if you incur them to collect rental income or to manage, conserve, or maintain your rental property. Amended return 2011 However, transportation expenses incurred to travel between your home and a rental property generally constitute nondeductible commuting costs unless you use your home as your principal place of business. Amended return 2011 See Publication 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business. Amended return 2011   Generally, if you use your personal car, pickup truck, or light van for rental activities, you can deduct the expenses using one of two methods: actual expenses or the standard mileage rate. Amended return 2011 For 2013, the standard mileage rate for business use is 56. Amended return 2011 5 cents per mile. Amended return 2011 For more information, see chapter 4 of Publication 463. Amended return 2011    To deduct car expenses under either method, you must keep records that follow the rules in chapter 5 of Publication 463. Amended return 2011 In addition, you must complete Form 4562, Part V, and attach it to your tax return. Amended return 2011 Pre-rental expenses. Amended return 2011   You can deduct your ordinary and necessary expenses for managing, conserving, or maintaining rental property from the time you make it available for rent. Amended return 2011 Rental of equipment. Amended return 2011   You can deduct the rent you pay for equipment that you use for rental purposes. Amended return 2011 However, in some cases, lease contracts are actually purchase contracts. Amended return 2011 If so, you cannot deduct these payments. Amended return 2011 You can recover the cost of purchased equipment through depreciation. Amended return 2011 Rental of property. Amended return 2011   You can deduct the rent you pay for property that you use for rental purposes. Amended return 2011 If you buy a leasehold for rental purposes, you can deduct an equal part of the cost each year over the term of the lease. Amended return 2011 Travel expenses. Amended return 2011   You can deduct the ordinary and necessary expenses of traveling away from home if the primary purpose of the trip is to collect rental income or to manage, conserve, or maintain your rental property. Amended return 2011 You must properly allocate your expenses between rental and nonrental activities. Amended return 2011 You cannot deduct the cost of traveling away from home if the primary purpose of the trip is to improve the property. Amended return 2011 The cost of improvements is recovered by taking depreciation. Amended return 2011 For information on travel expenses, see chapter 1 of Publication 463. Amended return 2011    To deduct travel expenses, you must keep records that follow the rules in chapter 5 of Publication 463. Amended return 2011 Uncollected rent. Amended return 2011   If you are a cash basis taxpayer, do not deduct uncollected rent. Amended return 2011 Because you have not included it in your income, it is not deductible. Amended return 2011   If you use an accrual method, report income when you earn it. Amended return 2011 If you are unable to collect the rent, you may be able to deduct it as a business bad debt. Amended return 2011 See chapter 10 of Publication 535 for more information about business bad debts. Amended return 2011 Vacant rental property. Amended return 2011   If you hold property for rental purposes, you may be able to deduct your ordinary and necessary expenses (including depreciation) for managing, conserving, or maintaining the property while the property is vacant. Amended return 2011 However, you cannot deduct any loss of rental income for the period the property is vacant. Amended return 2011 Vacant while listed for sale. Amended return 2011   If you sell property you held for rental purposes, you can deduct the ordinary and necessary expenses for managing, conserving, or maintaining the property until it is sold. Amended return 2011 If the property is not held out and available for rent while listed for sale, the expenses are not deductible rental expenses. Amended return 2011 Points The term “points” is often used to describe some of the charges paid, or treated as paid, by a borrower to take out a loan or a mortgage. Amended return 2011 These charges are also called loan origination fees, maximum loan charges, or premium charges. Amended return 2011 Any of these charges (points) that are solely for the use of money are interest. Amended return 2011 Because points are prepaid interest, you generally cannot deduct the full amount in the year paid, but must deduct the interest over the term of the loan. Amended return 2011 The method used to figure the amount of points you can deduct each year follows the original issue discount (OID) rules. Amended return 2011 In this case, points are equivalent to OID, which is the difference between: The amount borrowed (redemption price at maturity, or principal) and The proceeds (issue price). Amended return 2011 The first step is to determine whether your total OID (which you may have on bonds or other investments in addition to the mortgage loan), including the OID resulting from the points, is insignificant or de minimis. Amended return 2011 If the OID is not de minimis, you must use the constant-yield method to figure how much you can deduct. Amended return 2011 De minimis OID. Amended return 2011   The OID is de minimis if it is less than one-fourth of 1% (. Amended return 2011 0025) of the stated redemption price at maturity (principal amount of the loan) multiplied by the number of full years from the date of original issue to maturity (term of the loan). Amended return 2011   If the OID is de minimis, you can choose one of the following ways to figure the amount of points you can deduct each year. Amended return 2011 On a constant-yield basis over the term of the loan. Amended return 2011 On a straight line basis over the term of the loan. Amended return 2011 In proportion to stated interest payments. Amended return 2011 In its entirety at maturity of the loan. Amended return 2011 You make this choice by deducting the OID (points) in a manner consistent with the method chosen on your timely filed tax return for the tax year in which the loan is issued. Amended return 2011 Example. Amended return 2011 Carol Madison took out a $100,000 mortgage loan on January 1, 2013, to buy a house she will use as a rental during 2013. Amended return 2011 The loan is to be repaid over 30 years. Amended return 2011 During 2013, Carol paid $10,000 of mortgage interest (stated interest) to the lender. Amended return 2011 When the loan was made, she paid $1,500 in points to the lender. Amended return 2011 The points reduced the principal amount of the loan from $100,000 to $98,500, resulting in $1,500 of OID. Amended return 2011 Carol determines that the points (OID) she paid are de minimis based on the following computation. Amended return 2011 Redemption price at maturity (principal amount of the loan) $100,000 Multiplied by: The term of the  loan in complete years ×30 Multiplied by ×. Amended return 2011 0025 De minimis amount $7,500 The points (OID) she paid ($1,500) are less than the de minimis amount ($7,500). Amended return 2011 Therefore, Carol has de minimis OID and she can choose one of the four ways discussed earlier to figure the amount she can deduct each year. Amended return 2011 Under the straight line method, she can deduct $50 each year for 30 years. Amended return 2011 Constant-yield method. Amended return 2011   If the OID is not de minimis, you must use the constant-yield method to figure how much you can deduct each year. Amended return 2011   You figure your deduction for the first year in the following manner. Amended return 2011 Determine the issue price of the loan. Amended return 2011 If you paid points on the loan, the issue price generally is the difference between the principal and the points. Amended return 2011 Multiply the result in (1) by the yield to maturity (defined later). Amended return 2011 Subtract any qualified stated interest payments (defined later) from the result in (2). Amended return 2011 This is the OID you can deduct in the first year. Amended return 2011 Yield to maturity (YTM). Amended return 2011   This rate is generally shown in the literature you receive from your lender. Amended return 2011 If you do not have this information, consult your lender or tax advisor. Amended return 2011 In general, the YTM is the discount rate that, when used in computing the present value of all principal and interest payments, produces an amount equal to the principal amount of the loan. Amended return 2011 Qualified stated interest (QSI). Amended return 2011   In general, this is the stated interest that is unconditionally payable in cash or property (other than another loan of the issuer) at least annually over the term of the loan at a fixed rate. Amended return 2011 Example—Year 1. Amended return 2011 The facts are the same as in the previous example. Amended return 2011 The yield to maturity on Carol's loan is 10. Amended return 2011 2467%, compounded annually. Amended return 2011 She figured the amount of points (OID) she could deduct in 2013 as follows. Amended return 2011 Principal amount of the loan $100,000 Minus: Points (OID) –1,500 Issue price of the loan $98,500 Multiplied by: YTM × . Amended return 2011 102467 Total 10,093 Minus: QSI –10,000 Points (OID) deductible in 2013 $93 To figure your deduction in any subsequent year, you start with the adjusted issue price. Amended return 2011 To get the adjusted issue price, add to the issue price figured in Year 1 any OID previously deducted. Amended return 2011 Then follow steps (2) and (3), earlier. Amended return 2011 Example—Year 2. Amended return 2011 Carol figured the deduction for 2014 as follows. Amended return 2011 Issue price $98,500 Plus: Points (OID) deducted  in 2013 +93 Adjusted issue price $98,593 Multiplied by: YTM × . Amended return 2011 102467 Total 10,103 Minus: QSI –10,000 Points (OID) deductible in 2014 $103 Loan or mortgage ends. Amended return 2011    If your loan or mortgage ends, you may be able to deduct any remaining points (OID) in the tax year in which the loan or mortgage ends. Amended return 2011 A loan or mortgage may end due to a refinancing, prepayment, foreclosure, or similar event. Amended return 2011 However, if the refinancing is with the same lender, the remaining points (OID) generally are not deductible in the year in which the refinancing occurs, but may be deductible over the term of the new mortgage or loan. Amended return 2011 Points when loan refinance is more than the previous outstanding balance. Amended return 2011   When you refinance a rental property for more than the previous outstanding balance, the portion of the points allocable to loan proceeds not related to rental use generally cannot be deducted as a rental expense. Amended return 2011 For example, if an individual refinanced a loan with a balance of $100,000, the amount of the new loan was $120,000, and the taxpayer used $20,000 to purchase a car, points allocable to the $20,000 would be treated as nondeductible personal interest. Amended return 2011 Repairs and Improvements Generally, an expense for repairing or maintaining your rental property may be deducted if you are not required to capitalize the expense. Amended return 2011 Improvements. Amended return 2011   You must capitalize any expense you pay to improve your rental property. Amended return 2011 An expense is for an improvement if it results in a betterment to your property, restores your property, or adapts your property to a new or different use. Amended return 2011 Betterments. Amended return 2011   Expenses that may result in a betterment to your property include expenses for fixing a pre-existing defect or condition, enlarging or expanding your property, or increasing the capacity, strength, or quality of your property. Amended return 2011 Restoration. Amended return 2011   Expenses that may be for restoration include expenses for replacing a substantial structural part of your property, repairing damage to your property after you properly adjusted the basis of your property as a result of a casualty loss, or rebuilding your property to a like-new condition. Amended return 2011 Adaptation. Amended return 2011   Expenses that may be for adaptation include expenses for altering your property to a use that is not consistent with the intended ordinary use of your property when you began renting the property. Amended return 2011 Separate the costs of repairs and improvements, and keep accurate records. Amended return 2011 You will need to know the cost of improvements when you sell or depreciate your property. Amended return 2011 The expenses you capitalize for improving your property can generally be depreciated as if the improvement were separate property. Amended return 2011 Table 1-1. Amended return 2011 Examples of Improvements Additions Bedroom Bathroom Deck Garage Porch Patio  Lawn & Grounds Landscaping Driveway Walkway Fence Retaining wall Sprinkler system Swimming pool Miscellaneous Storm windows, doors New roof Central vacuum Wiring upgrades Satellite dish Security system   Heating & Air Conditioning Heating system Central air conditioning Furnace Duct work Central humidifier Filtration system Plumbing Septic system Water heater Soft water system Filtration system  Interior Improvements Built-in appliances Kitchen modernization Flooring Wall-to-wall carpeting  Insulation Attic Walls, floor Pipes, duct work Prev  Up  Next   Home   More Online Publications
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The Amended Return 2011

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