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Can I Efile My 2012 Taxes Now

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Can I Efile My 2012 Taxes Now

Can i efile my 2012 taxes now Publication 556 - Introductory Material Table of Contents The IRS Mission Reminders IntroductionOrdering forms and publications. Can i efile my 2012 taxes now Tax questions. Can i efile my 2012 taxes now Useful Items - You may want to see: The IRS Mission Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. Can i efile my 2012 taxes now Reminders Penalty for filing erroneous claim for refund or credit. Can i efile my 2012 taxes now  You may have to pay a penalty if you file an erroneous claim for refund or credit. Can i efile my 2012 taxes now See Penalty for erroneous claim for refund, later under Claims for Refund. Can i efile my 2012 taxes now Interest and penalties suspended if notice not mailed within 36 months. Can i efile my 2012 taxes now  If you file your return timely (including extensions), interest and certain penalties will be suspended if the IRS does not mail a notice to you within 36 months. Can i efile my 2012 taxes now See Suspension of interest and penalties, later under Examination of Returns. Can i efile my 2012 taxes now Fast track mediation. Can i efile my 2012 taxes now  The IRS offers fast track mediation services to help taxpayers resolve many disputes resulting from: Examinations (audits), Offers in compromise, Trust fund recovery penalties, and Other collection actions. Can i efile my 2012 taxes now See Fast track mediation under If You Do Not Agree. Can i efile my 2012 taxes now Introduction The Internal Revenue Service (IRS) accepts most federal tax returns as filed. Can i efile my 2012 taxes now However, the IRS examines (or audits) some returns to determine if income, expenses, and credits are being reported accurately. Can i efile my 2012 taxes now If your return is selected for examination, it does not suggest that you made an error or are dishonest. Can i efile my 2012 taxes now Returns are chosen by computerized screening, by random sample, or by an income document matching program. Can i efile my 2012 taxes now See Examination selection criteria, later. Can i efile my 2012 taxes now You should also know that many examinations result in a refund or acceptance of the tax return without change. Can i efile my 2012 taxes now This publication discusses general rules and procedures that the IRS follows in examinations. Can i efile my 2012 taxes now It explains what happens during an examination and your appeal rights, both within the IRS and in the federal court system. Can i efile my 2012 taxes now It also explains how to file a claim for refund of tax you already paid. Can i efile my 2012 taxes now As a taxpayer, you have the right to be treated fairly, professionally, promptly, and courteously by IRS employees. Can i efile my 2012 taxes now Publication 1, Your Rights as a Taxpayer, explains your rights when dealing with the IRS. Can i efile my 2012 taxes now Comments and suggestions. Can i efile my 2012 taxes now   We welcome your comments about this publication and your suggestions for future editions. Can i efile my 2012 taxes now   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Can i efile my 2012 taxes now NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Can i efile my 2012 taxes now Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Can i efile my 2012 taxes now   You can send your comments from www. Can i efile my 2012 taxes now irs. Can i efile my 2012 taxes now gov/formspubs/. Can i efile my 2012 taxes now Click on “More Information” and then on “Comment on Tax Forms and Publications. Can i efile my 2012 taxes now ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Can i efile my 2012 taxes now Ordering forms and publications. Can i efile my 2012 taxes now   Visit www. Can i efile my 2012 taxes now irs. Can i efile my 2012 taxes now gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Can i efile my 2012 taxes now  Internal Revenue Service  1201 N. Can i efile my 2012 taxes now Mitsubishi Motorway Bloomington, IL 61704-6613 Tax questions. Can i efile my 2012 taxes now   If you have a tax question, check the information available on www. Can i efile my 2012 taxes now irs. Can i efile my 2012 taxes now gov or call 1-800-829-1040. Can i efile my 2012 taxes now We cannot answer tax questions sent to either of the above addresses. Can i efile my 2012 taxes now Useful Items - You may want to see: Publication 1 Your Rights as a Taxpayer 5 Your Appeal Rights and How To Prepare a Protest If You Don't Agree 547 Casualties, Disasters, and Thefts 594 The IRS Collection Process 910 Guide to Free Tax Services 971 Innocent Spouse Relief 1546 Taxpayer Advocate Service–Your Voice at the IRS 1660 Collection Appeal Rights 3605 Fast Track Mediation 3920 Tax Relief for Victims of Terrorist Attacks 4134 Low Income Taxpayer Clinic List Form (and Instructions) 843 Claim for Refund and Request for Abatement 911 Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order) 1040X Amended U. Can i efile my 2012 taxes now S. Can i efile my 2012 taxes now Individual Income Tax Return 2848 Power of Attorney and Declaration of Representative 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 8379 Injured Spouse Allocation 8857 Request for Innocent Spouse Relief See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. Can i efile my 2012 taxes now Prev  Up  Next   Home   More Online Publications
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Responsible Parties and Nominees

Responsible Parties

All EIN applications (mail, fax, electronic) must disclose the name and Taxpayer Identification Number (SSN, ITIN, or EIN) of the true principal officer, general partner, grantor, owner or trustor. This individual or entity, which the IRS will call the “responsible party,” controls, manages, or directs the applicant entity and the disposition of its funds and assets. If there is more than one responsible party, the entity may list whichever party the entity wants the IRS to recognize as the responsible party. 

According to the Instructions for the current revision of the application, the “responsible party” is defined as follows:

For entities with shares or interests traded on a public exchange, or which are registered with the Securities and Exchange Commission, “responsible party” is (a) the principal officer, if the business is a corporation, (b) a general partner, if a partnership, (c) the owner of an entity that is disregarded as separate from its owner (disregarded entities owned by a corporation enter the corporation’s name and EIN), or (d) a grantor, owner, or trustor if a trust.

For all other entities, “responsible party” is  the person who has a level of control over, or entitlement to, the funds or assets in the entity that, as a practical matter, enables the individual, directly or indirectly, to control, manage or direct the entity and the disposition of its funds and assets. The ability to fund the entity or the entitlement to the property of the entity alone, however, without any corresponding authority to control, manage, or direct the entity (such as in the case of a minor child beneficiary), does not cause the individual to be a responsible party.

Nominees

A “nominee” is someone who is given limited authority to act on behalf of an entity, usually for a limited period of time, and usually during the formation of the entity.  The “principal officer, general partner,” etc., as defined by the IRS, is the true “responsible party” for the entity, instead of a nominee. The “responsible party” is the individual or entity that controls, manages, or directs the entity and the disposition of the entity’s funds and assets, unlike a nominee, who is given little or no authority over the entity’s assets. 

The Internal Revenue Service has become aware that nominee individuals are being listed as principal officers, general partners, grantors, owners, and trustors in the Employer Identification Number (EIN) application process. A nominee is not one of these people. Rather, nominees are temporarily authorized to act on behalf of entities during the formation process. The use of nominees in the EIN application process prevents the IRS from gathering appropriate information on entity ownership, and has been found to facilitate tax non-compliance by entities and their owners.

The IRS does not authorize the use of nominees to obtain EINs. All EIN applications (mail, fax, electronic) must disclose the name and Taxpayer Identification Number (SSN, ITIN, or EIN) of the true principal officer, general partner, grantor, owner or trustor. This individual or entity, which the IRS will call the “responsible party,” controls, manages, or directs the applicant entity and the disposition of its funds and assets.

To properly submit a Form SS-4, the form and authorization should include the name, Taxpayer Identification Number and signature of the responsible party. Third party designees filing online applications are reminded of their obligation to retain a complete signed copy of the paper Form SS-4 and signed authorization statement for each entity application filed with the IRS. Nominees do not have the authority to authorize third party designees to file Forms SS-4, and should not be listed on the Form SS-4.

If a nominee is used in the state formation process and the true responsible party has not yet been identified, the entity must identify that individual before applying for an EIN.

The IRS will continue to pursue enforcement actions to prevent the misuse of EIN applications.

If you used a nominee for the EIN Application process, visit Correcting Business Information Where a Nominee Was Used to learn how to correct your information.

Page Last Reviewed or Updated: 03-Jan-2014

The Can I Efile My 2012 Taxes Now

Can i efile my 2012 taxes now 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). Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now The Office of Professional Responsibility generally has responsibility for matters related to practitioner conduct and exclusive responsibility for discipline, including disciplinary proceedings and sanctions. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now What Is Practice Before the IRS? Practice before the IRS covers all matters relating to any of the following. Can i efile my 2012 taxes now Communicating with the IRS for a taxpayer regarding the taxpayer's rights, privileges, or liabilities under laws and regulations administered by the IRS. Can i efile my 2012 taxes now Representing a taxpayer at conferences, hearings, or meetings with the IRS. Can i efile my 2012 taxes now Preparing and filing documents, including tax returns, with the IRS for a taxpayer. Can i efile my 2012 taxes now Providing a client with written advice which has a potential for tax avoidance or evasion. Can i efile my 2012 taxes now Furnishing information at the request of the IRS or appearing as a witness for the taxpayer is not practice before the IRS. Can i efile my 2012 taxes now Who Can Practice Before the IRS? The following individuals can practice before the IRS. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now Form 2848 can be used for this purpose. Can i efile my 2012 taxes now Attorneys. Can i efile my 2012 taxes now   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. Can i efile my 2012 taxes now Certified public accountants (CPAs). Can i efile my 2012 taxes now   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. Can i efile my 2012 taxes now Enrolled agents. Can i efile my 2012 taxes now   Any enrolled agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. Can i efile my 2012 taxes now Enrolled retirement plan agents. Can i efile my 2012 taxes now   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. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now Enrolled actuaries. Can i efile my 2012 taxes now   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. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now Student. Can i efile my 2012 taxes now    Under certain circumstances, a student who is supervised by a practitioner may request permission to represent another person before the IRS. Can i efile my 2012 taxes now For more information, see Authorization for special appearances, later. Can i efile my 2012 taxes now Registered tax return preparers and unenrolled return preparers. Can i efile my 2012 taxes now   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. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now   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. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now   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. Can i efile my 2012 taxes now See Form 8821. Can i efile my 2012 taxes now Practice denied. Can i efile my 2012 taxes now   Any individual engaged in limited practice before the IRS who is involved in disreputable conduct is subject to disciplinary action. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now Other individuals who may serve as representatives. Can i efile my 2012 taxes now   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. Can i efile my 2012 taxes now An individual. Can i efile my 2012 taxes now An individual can represent himself or herself before the IRS and does not have to file a written declaration of qualification and authority. Can i efile my 2012 taxes now A family member. Can i efile my 2012 taxes now An individual can represent members of his or her immediate family. Can i efile my 2012 taxes now Immediate family includes a spouse, child, parent, brother, or sister of the individual. Can i efile my 2012 taxes now An officer. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now A partner. Can i efile my 2012 taxes now A general partner may represent the partnership before the IRS. Can i efile my 2012 taxes now An employee. Can i efile my 2012 taxes now A regular full-time employee can represent his or her employer. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now A fiduciary. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now See Fiduciary under When Is a Power of Attorney Not Required, later. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now See section 10. Can i efile my 2012 taxes now 7(c)(1)(vii) of Circular 230. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now The prospective representative must request this authorization in writing from the Office of Professional Responsibility. Can i efile my 2012 taxes now However, it is granted only when extremely compelling circumstances exist. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now The issuance of a CAF number does not indicate that an individual is either recognized or authorized to practice before the IRS. Can i efile my 2012 taxes now It merely confirms that a centralized file for authorizations has been established for the individual under that number. Can i efile my 2012 taxes now Students in LITCs and the STCP. Can i efile my 2012 taxes now   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. Can i efile my 2012 taxes now Authorization requests must be made to the Office of Professional Responsibility. Can i efile my 2012 taxes now If granted, a letter authorizing the student's special appearance and detailing any conditions related to the appearance will be issued. Can i efile my 2012 taxes now Students receiving an authorization letter generally can represent taxpayers before any IRS function or office subject to any conditions in the authorization letter. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now If an individual loses eligibility to practice, the IRS will not recognize a power of attorney that names the individual as a representative. Can i efile my 2012 taxes now Corporations, associations, partnerships, and other persons that are not individuals. Can i efile my 2012 taxes now   These organizations (or persons) are not eligible to practice before the IRS. Can i efile my 2012 taxes now Loss of Eligibility Generally, individuals lose their eligibility to practice before the IRS in the following ways. Can i efile my 2012 taxes now Not meeting the requirements for renewal of enrollment (such as continuing professional education). Can i efile my 2012 taxes now Requesting to be placed in inactive retirement status. Can i efile my 2012 taxes now Being suspended or disbarred by the Office of Professional Responsibility for violating the regulations governing practice before the IRS. Can i efile my 2012 taxes now Failure to meet requirements. Can i efile my 2012 taxes now   Individuals who fail to comply with the requirements for eligibility for renewal of enrollment will be notified by the IRS. Can i efile my 2012 taxes now The notice will explain the reason for noncompliance and provide the individual with an opportunity to furnish information for reconsideration. Can i efile my 2012 taxes now The individual has 60 days from the date of the notice to respond. Can i efile my 2012 taxes now Inactive roster. Can i efile my 2012 taxes now   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. Can i efile my 2012 taxes now The individual must file an application for renewal and satisfy all requirements for renewal after being placed in inactive status. Can i efile my 2012 taxes now Otherwise, at the conclusion of the next renewal cycle, he or she will be removed from the roster and the enrollment or registration terminated. Can i efile my 2012 taxes now Inactive retirement status. Can i efile my 2012 taxes now   Individuals who request to be placed in an inactive retirement status will be ineligible to practice before the IRS. Can i efile my 2012 taxes now They must continue to adhere to all renewal requirements. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now Suspension and disbarment. Can i efile my 2012 taxes now   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. Can i efile my 2012 taxes now This includes engaging in acts of disreputable conduct. Can i efile my 2012 taxes now For more information, see Incompetence and Disreputable Conduct under What are the Rules of Practice, later. Can i efile my 2012 taxes now   Practitioners who are suspended in a disciplinary proceeding are not allowed to practice before the IRS during the period of suspension. Can i efile my 2012 taxes now See What Is Practice Before the IRS, earlier. Can i efile my 2012 taxes now   Practitioners who are disbarred in a disciplinary proceeding are not allowed to practice before the IRS. Can i efile my 2012 taxes now However, a practitioner can seek reinstatement from the Office of Professional Responsibility five years after disbarment. Can i efile my 2012 taxes now   If the practitioner seeks reinstatement, he or she may not practice before the IRS until the Office of Professional Responsibility authorizes reinstatement. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now Enrollment also can be granted to an applicant who qualifies because of past service and technical experience in the IRS. Can i efile my 2012 taxes now In either case, certain application forms, discussed next, must be filed. Can i efile my 2012 taxes now Additionally, an applicant must not have engaged in any conduct that would justify suspension or disbarment from practice before the IRS. Can i efile my 2012 taxes now See Incompetence and Disreputable Conduct, later. Can i efile my 2012 taxes now Form 2587. Can i efile my 2012 taxes now   Applicants can apply to take the special enrollment examination by filing Form 2587, Application for Special Enrollment Examination. Can i efile my 2012 taxes now Form 2587 can be filed online, by mail, or by fax. Can i efile my 2012 taxes now For more information, see instructions and fees listed on the form. Can i efile my 2012 taxes now To get Form 2587, see How To Get Tax Help, later. Can i efile my 2012 taxes now Form 23 and Form 23-EP. Can i efile my 2012 taxes now   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. Can i efile my 2012 taxes now The application must include a check or money order in the amount of the fee shown on Form 23 or Form 23-EP. Can i efile my 2012 taxes now Alternatively, payment may be made electronically pursuant to instructions on the forms. Can i efile my 2012 taxes now To get Form 23 or Form 23-EP, see How To Get Tax Help, later. Can i efile my 2012 taxes now Form 5434. Can i efile my 2012 taxes now   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. Can i efile my 2012 taxes now The application must include a check or money order in the amount of the fee shown on Form 5434. Can i efile my 2012 taxes now To get Form 5434, see How To Get Tax Help, later. Can i efile my 2012 taxes now Period of enrollment. Can i efile my 2012 taxes now   An enrollment card will be issued to each individual whose enrollment application is approved. Can i efile my 2012 taxes now The individual is enrolled until the expiration date shown on the enrollment card or certificate. Can i efile my 2012 taxes now 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). Can i efile my 2012 taxes now What Are the Rules of Practice? The rules governing practice before the IRS are published in the Code of Federal Regulations at 31 C. Can i efile my 2012 taxes now F. Can i efile my 2012 taxes now R. Can i efile my 2012 taxes now part 10 and reprinted in Treasury Department Circular No. Can i efile my 2012 taxes now 230 (Circular 230). Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now In addition, a practitioner cannot engage in disreputable conduct (discussed later). Can i efile my 2012 taxes now Any practitioner who does not comply with the rules of practice or engages in disreputable conduct is subject to disciplinary action. Can i efile my 2012 taxes now Also, unenrolled preparers must comply with the rules of practice and conduct to exercise the privilege of limited practice before the IRS. Can i efile my 2012 taxes now See Publication 470 for a discussion of the special rules for limited practice by unenrolled preparers. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now Communications regarding corporate tax shelters. Can i efile my 2012 taxes now   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. Can i efile my 2012 taxes now Duty to advise. Can i efile my 2012 taxes now   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. Can i efile my 2012 taxes now Due diligence. Can i efile my 2012 taxes now   A practitioner must exercise due diligence when performing the following duties. Can i efile my 2012 taxes now Preparing or assisting in the preparing, approving, and filing of returns, documents, affidavits, and other papers relating to IRS matters. Can i efile my 2012 taxes now Determining the correctness of oral or written representations made by him or her to the Department of the Treasury. Can i efile my 2012 taxes now Determining the correctness of oral or written representations made by him or her to clients with reference to any matter administered by the IRS. Can i efile my 2012 taxes now Restrictions Practitioners are restricted from engaging in certain practices. Can i efile my 2012 taxes now The following paragraphs discuss some of these restricted practices. Can i efile my 2012 taxes now Delays. Can i efile my 2012 taxes now   A practitioner must not unreasonably delay the prompt disposition of any matter before the IRS. Can i efile my 2012 taxes now Assistance from disbarred or suspended persons and former IRS employees. Can i efile my 2012 taxes now   A practitioner must not knowingly, directly or indirectly, do the following. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now Accept assistance from any former government employee where provisions of Circular 230 or any federal law would be violated. Can i efile my 2012 taxes now Performance as a notary. Can i efile my 2012 taxes now   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. Can i efile my 2012 taxes now Negotiations of taxpayer refund checks. Can i efile my 2012 taxes now   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. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now The following list contains examples of conduct that is considered disreputable. Can i efile my 2012 taxes now Being convicted of any criminal offense under the revenue laws or of any offense involving dishonesty or breach of trust. Can i efile my 2012 taxes now Knowingly giving false or misleading information in connection with federal tax matters, or participating in such activity. Can i efile my 2012 taxes now Soliciting employment by prohibited means as discussed in section 10. Can i efile my 2012 taxes now 30 of Circular 230. Can i efile my 2012 taxes now Willfully failing to file a federal tax return, evading or attempting to evade any federal tax or payment, or participating in such actions. Can i efile my 2012 taxes now Misappropriating, or failing to properly and promptly remit, funds received from clients for payment of taxes or other obligations due the United States. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now Knowingly aiding and abetting another person to practice before the IRS during a period of suspension, disbarment, or ineligibility of that other person. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now A practitioner will be given the opportunity to demonstrate compliance with the rules before any disciplinary action is taken. Can i efile my 2012 taxes now Authorizing a Representative You may either represent yourself, or you may authorize an individual to represent you before the IRS. Can i efile my 2012 taxes now If you chose to have someone represent you, your representative must be a person eligible to practice before the IRS. Can i efile my 2012 taxes now See Who Can Practice Before the IRS, earlier. Can i efile my 2012 taxes now What Is a Power of Attorney? A power of attorney is your written authorization for an individual to act on your behalf. Can i efile my 2012 taxes now If the authorization is not limited, the individual generally can perform all acts that you can perform. Can i efile my 2012 taxes now The authority granted to a registered tax return preparer or an unenrolled preparer is limited. Can i efile my 2012 taxes now For information on the limits regarding registered tax return preparers, see Circular 230 §10. Can i efile my 2012 taxes now 3(f). Can i efile my 2012 taxes now For information on the limits regarding unenrolled preparers, see Publication 470. Can i efile my 2012 taxes now Acts performed. Can i efile my 2012 taxes now   Any representative, other than a registered tax return preparer or an unenrolled return preparer, can usually perform the following acts. Can i efile my 2012 taxes now Represent you before any office of the IRS. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now Sign a consent to extend the statutory time period for assessment or collection of a tax. Can i efile my 2012 taxes now Sign a closing agreement. Can i efile my 2012 taxes now Signing your return. Can i efile my 2012 taxes now   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. Can i efile my 2012 taxes now 6012-1(a)(5)). Can i efile my 2012 taxes now You specifically authorize this in your power of attorney. Can i efile my 2012 taxes now For example, the regulation permits a representative to sign your return if you are unable to sign the return due to: Disease or injury. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now Other good cause if specific permission is requested of and granted by the IRS. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now For more information, see the Form 2848 instructions. Can i efile my 2012 taxes now Limitation on substitution or delegation. Can i efile my 2012 taxes now   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. Can i efile my 2012 taxes now   After a substitution has been made, only the newly recognized representative will be recognized as the taxpayer's representative. Can i efile my 2012 taxes now If a delegation of power has been made, both the original and the delegated representative will be recognized by the IRS to represent you. Can i efile my 2012 taxes now Disclosure of returns to a third party. Can i efile my 2012 taxes now   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. Can i efile my 2012 taxes now Incapacity or incompetency. Can i efile my 2012 taxes now   A power of attorney is generally terminated if you become incapacitated or incompetent. Can i efile my 2012 taxes now   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. Can i efile my 2012 taxes now See Non-IRS powers of attorney, later. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now Represent you at a meeting with the IRS. Can i efile my 2012 taxes now Prepare and file a written response to the IRS. Can i efile my 2012 taxes now Form Required Use Form 2848 to appoint a recognized representative to act on your behalf before the IRS. Can i efile my 2012 taxes now Individuals recognized to practice before the IRS are listed under Part II, Declaration of Representative, of Form 2848. Can i efile my 2012 taxes now Your representative must complete that part of the form. Can i efile my 2012 taxes now Non-IRS powers of attorney. Can i efile my 2012 taxes now   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. Can i efile my 2012 taxes now For more information, see Processing a non-IRS power of attorney, later. Can i efile my 2012 taxes now   If you want to use a power of attorney document other than Form 2848, it must contain the following information. Can i efile my 2012 taxes now Your name and mailing address. Can i efile my 2012 taxes now Your social security number and/or employer identification number. Can i efile my 2012 taxes now Your employee plan number, if applicable. Can i efile my 2012 taxes now The name and mailing address of your representative(s). Can i efile my 2012 taxes now The types of tax involved. Can i efile my 2012 taxes now The federal tax form number. Can i efile my 2012 taxes now The specific year(s) or period(s) involved. Can i efile my 2012 taxes now For estate tax matters, the decedent's date of death. Can i efile my 2012 taxes now A clear expression of your intention concerning the scope of authority granted to your representative(s). Can i efile my 2012 taxes now Your signature and date. Can i efile my 2012 taxes now You also must attach to the non-IRS power of attorney a signed and dated statement made by your representative. Can i efile my 2012 taxes now This statement, which is referred to as the Declaration of Representative, is contained in Part II of Form 2848. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now 502(b). Can i efile my 2012 taxes now Required information missing. Can i efile my 2012 taxes now   The IRS will not accept your non-IRS power of attorney if it does not contain all the information listed above. Can i efile my 2012 taxes now You can sign and submit a completed Form 2848 or a new non-IRS power of attorney that contains all the information. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now Procedure for perfecting a non-IRS power of attorney. Can i efile my 2012 taxes now   Under the following conditions, the attorney-in-fact named in your non-IRS power of attorney can sign a Form 2848 on your behalf. Can i efile my 2012 taxes now The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general authority to perform any acts). Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now Example. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now The power of attorney grants Ed the authority to perform any and all acts on John's behalf. Can i efile my 2012 taxes now However, it does not list specific tax-related information such as types of tax or tax form numbers. Can i efile my 2012 taxes now Shortly after John signs the power of attorney, he is declared incompetent. Can i efile my 2012 taxes now Later, a federal tax matter arises concerning a prior year return filed by John. Can i efile my 2012 taxes now Ed attempts to represent John before the IRS but is rejected because the durable power of attorney does not contain required information. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now If Ed can practice before the IRS (see Who Can Practice Before the IRS, earlier), he can name himself as representative on Form 2848. Can i efile my 2012 taxes now Otherwise, he must name another individual who can practice before the IRS. Can i efile my 2012 taxes now Processing a non-IRS power of attorney. Can i efile my 2012 taxes now   The IRS has a centralized computer database system called the CAF system. Can i efile my 2012 taxes now This system contains information on the authority of taxpayer representatives. Can i efile my 2012 taxes now Generally, when you submit a power of attorney document to the IRS, it is processed for inclusion on the CAF system. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now   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. Can i efile my 2012 taxes now Your signature is not required; however, your attorney-in-fact must sign the Declaration of Representative (see Part II of Form 2848). Can i efile my 2012 taxes now Preparation of Form — Helpful Hints The preparation of Form 2848 is illustrated by an example, later under How Do I Fill Out Form 2848. Can i efile my 2012 taxes now However, the following will also assist you in preparing the form. Can i efile my 2012 taxes now Line-by-line hints. Can i efile my 2012 taxes now   The following hints are summaries of some of the line-by-line instructions for Form 2848. Can i efile my 2012 taxes now Line 1—Taxpayer information. Can i efile my 2012 taxes now   If a joint return is involved, the husband and wife each file a separate Form 2848 if they both want to be represented. Can i efile my 2012 taxes now If only one spouse wants to be represented in the matter, that spouse files a Form 2848. Can i efile my 2012 taxes now Line 2—Representative(s). Can i efile my 2012 taxes now   Only individuals may be named as representatives. Can i efile my 2012 taxes now If your representative has not been assigned a CAF number, enter “None” on that line and the IRS will issue one to your representative. Can i efile my 2012 taxes now If the representative's address or phone number has changed since the CAF number was issued, you should check the appropriate box. Can i efile my 2012 taxes now Enter your representative's fax number if available. Can i efile my 2012 taxes now   If you want to name more than three representatives, attach additional Form(s) 2848. Can i efile my 2012 taxes now The IRS can send copies of notices and communications to two of your representatives. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now If you do not check the boxes, your representatives will not routinely receive copies of notices and communications. Can i efile my 2012 taxes now Line 3—Tax matters. Can i efile my 2012 taxes now   You may list any tax years or periods that have already ended as of the date you sign the power of attorney. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now The 3 future periods are determined starting after December 31 of the year the power of attorney is received by the IRS. Can i efile my 2012 taxes now However, avoid general references such as “all years” or “all taxes. Can i efile my 2012 taxes now ” Any Form 2848 with general references will be returned. Can i efile my 2012 taxes now Line 4—Specific use not recorded on Centralized Authorization File (CAF). Can i efile my 2012 taxes now   Certain matters cannot be recorded on the CAF system. Can i efile my 2012 taxes now Examples of such matters include, but are not limited to, the following. Can i efile my 2012 taxes now Requests for a private letter ruling or technical advice. Can i efile my 2012 taxes now Applications for an employer identification number (EIN). Can i efile my 2012 taxes now Claims filed on Form 843, Claim for Refund and Request for Abatement. Can i efile my 2012 taxes now Corporate dissolutions. Can i efile my 2012 taxes now Requests for change of accounting method. Can i efile my 2012 taxes now Requests for change of accounting period. Can i efile my 2012 taxes now Applications for recognition of exemption under sections 501(c)(3), 501(a), or 521 (Forms 1023, 1034, or 1028). Can i efile my 2012 taxes now Request for a determination of the qualified status of an employee benefit plan (Forms 5300, 5307, or 5310). Can i efile my 2012 taxes now Application for Award for Original Information under section 7623. Can i efile my 2012 taxes now Voluntary submissions under the Employee Plans Compliance Resolution System (EPCRS). Can i efile my 2012 taxes now Freedom of Information Act requests. Can i efile my 2012 taxes now If the tax matter described on line 3 of Form 2848 concerns one of these matters specifically, check the box on line 4. Can i efile my 2012 taxes now If this box is checked, the representative should mail or fax the power of attorney to the IRS office handling the matter. Can i efile my 2012 taxes now Otherwise, the representative should bring a copy of the power of attorney to each meeting with the IRS. Can i efile my 2012 taxes now Where To File a Power of Attorney Generally, you can mail or fax a paper Form 2848 directly to the IRS. Can i efile my 2012 taxes now To determine where you should file Form 2848, see Where To File in the instructions for Form 2848. Can i efile my 2012 taxes now If Form 2848 is for a specific use, mail or fax it to the office handling that matter. Can i efile my 2012 taxes now For more information on specific use, see the Instructions for Form 2848, line 4. Can i efile my 2012 taxes now FAX copies. Can i efile my 2012 taxes now   The IRS will accept a copy of a power of attorney that is submitted by facsimile transmission (fax). Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now Your representative may be able to file Form 2848 electronically via the IRS website. Can i efile my 2012 taxes now For more information, your representative can go to www. Can i efile my 2012 taxes now irs. Can i efile my 2012 taxes now gov and under the Tax Professionals tab, click on e-services–Online Tools for Tax Professionals. Can i efile my 2012 taxes now If you complete Form 2848 for electronic signature authorization, do not file Form 2848 with the IRS. Can i efile my 2012 taxes now Instead, give it to your representative, who will retain the document. Can i efile my 2012 taxes now Updating a power of attorney. Can i efile my 2012 taxes now   Submit any update or modification to an existing power of attorney in writing. Can i efile my 2012 taxes now Your signature (or the signature of the individual(s) authorized to sign on your behalf) is required. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now   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. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now A written notice of substitution or delegation signed by the recognized representative. Can i efile my 2012 taxes now A written declaration of representative made by the new representative. Can i efile my 2012 taxes now A copy of the power of attorney that specifically authorizes the substitution or delegation. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now Note. Can i efile my 2012 taxes now The filing of Form 2848 will not revoke any  Form 8821 that is in effect. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now If you do not have a copy of the power of attorney you want to revoke or withdraw, send a statement to the IRS. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now If the taxpayer is revoking, list the name and address of each recognized representative whose authority is revoked. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now If the representative is withdrawing, list the name, TIN, and address (if known) of the taxpayer. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now A power of attorney held by a student will be recorded on the CAF system for 130 days from the receipt date. Can i efile my 2012 taxes now If you are authorizing a student to represent you after that time, you will need to submit a current and valid Form 2848. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now The following situations do not require a power of attorney. Can i efile my 2012 taxes now Providing information to the IRS. Can i efile my 2012 taxes now Authorizing the disclosure of tax return information through Form 8821, Tax Information Authorization, or other written or oral disclosure consent. Can i efile my 2012 taxes now Allowing the IRS to discuss return information with a third party via the checkbox provided on a tax return or other document. Can i efile my 2012 taxes now Allowing a tax matters partner or person (TMP) to perform acts for the partnership. Can i efile my 2012 taxes now Allowing the IRS to discuss return information with a fiduciary. Can i efile my 2012 taxes now How Do I Fill Out Form 2848? The following example illustrates how to complete Form 2848. Can i efile my 2012 taxes now The two completed forms for this example are shown on the next pages. Can i efile my 2012 taxes now Example. Can i efile my 2012 taxes now Stan and Mary Doe have been notified that their joint tax returns (Forms 1040) for 2009, 2010, and 2011 are being examined. Can i efile my 2012 taxes now They have decided to appoint Jim Smith, an enrolled agent, to represent them in this matter and any future matters concerning these returns. Can i efile my 2012 taxes now Jim, who has prepared returns at the same location for years, already has a Centralized Authorization File (CAF) number assigned to him. Can i efile my 2012 taxes now Mary does not want Jim to sign any agreements on her behalf, but Stan is willing to have Jim do so. Can i efile my 2012 taxes now They want copies of all notices and written communications sent to Jim. Can i efile my 2012 taxes now This is the first time Stan and Mary have given power of attorney to anyone. Can i efile my 2012 taxes now They should each complete a Form 2848 as follows. Can i efile my 2012 taxes now Line 1—Taxpayer information. Can i efile my 2012 taxes now   Stan and Mary must each file a separate Form 2848. Can i efile my 2012 taxes now On his separate Form 2848, Stan enters his name, street address, and social security number in the spaces provided. Can i efile my 2012 taxes now Mary does likewise on her separate Form 2848. Can i efile my 2012 taxes now Line 2—Representative(s). Can i efile my 2012 taxes now   On their separate Forms 2848, Stan and Mary each enters the name and current address of their chosen representative, Jim Smith. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now They also enter Mr. Can i efile my 2012 taxes now Smith's CAF number, his telephone number, and his fax number. Can i efile my 2012 taxes now Mr. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now Line 3—Tax Matters. Can i efile my 2012 taxes now   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. Can i efile my 2012 taxes now Line 4—Specific use not recorded on Centralized Authorization File (CAF). Can i efile my 2012 taxes now   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. Can i efile my 2012 taxes now See Preparation of Form — Helpful Hints, earlier. Can i efile my 2012 taxes now Line 5—Acts authorized. Can i efile my 2012 taxes now   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. Can i efile my 2012 taxes now Stan does not wish to restrict the authority of Jim Smith in this regard, so he leaves line 5 of his Form 2848 blank. Can i efile my 2012 taxes now If either Mary or Stan had chosen, they could have listed other restrictions on line 5 of their separate Forms 2848. Can i efile my 2012 taxes now Line 6—Retention/revocation of prior power(s) of attorney. Can i efile my 2012 taxes now   Stan and Mary are each filing their first powers of attorney, so they make no entry on this line. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now   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. Can i efile my 2012 taxes now (See Revocation of Power of Attorney/Withdrawal of Representative, earlier, for the special rules that apply. Can i efile my 2012 taxes now ) Line 7—Signature of taxpayer. Can i efile my 2012 taxes now   Stan and Mary each signs and dates his or her Form 2848. Can i efile my 2012 taxes now If a taxpayer does not sign, the IRS cannot accept the form. Can i efile my 2012 taxes now Part II—Declaration of Representative. Can i efile my 2012 taxes now   Jim Smith must complete this part of Form 2848. Can i efile my 2012 taxes now If he does not sign this part, the IRS cannot accept the form. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now Therefore, during this interim period, IRS personnel may request that you or your representative bring a copy to any meeting with the IRS. Can i efile my 2012 taxes now This image is too large to be displayed in the current screen. Can i efile my 2012 taxes now Please click the link to view the image. Can i efile my 2012 taxes now Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. Can i efile my 2012 taxes now Please click the link to view the image. Can i efile my 2012 taxes now Filled-in Form 2848 - Page 2 This image is too large to be displayed in the current screen. Can i efile my 2012 taxes now Please click the link to view the image. Can i efile my 2012 taxes now Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. Can i efile my 2012 taxes now Please click the link to view the image. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now Incomplete document. Can i efile my 2012 taxes now   If Form 2848 is incomplete, the IRS will attempt to secure the missing information either by writing or telephoning you or your representative. Can i efile my 2012 taxes now For example, if your signature or signature date is missing, the IRS will contact you. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now   In either case, the power of attorney is not considered valid until all required information is entered on the document. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now Complete document. Can i efile my 2012 taxes now   If the power of attorney is complete and valid, the IRS will take action to recognize the representative. Can i efile my 2012 taxes now In most instances, this includes processing the document on the CAF system. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now Documents not processed on CAF. Can i efile my 2012 taxes now   Specific-use powers of attorney are not processed on the CAF system (see Preparation of Form – Helpful Hints, earlier). Can i efile my 2012 taxes now For example, a power of attorney that is a one-time or specific-issue grant of authority is not processed on the CAF system. Can i efile my 2012 taxes now These documents remain with the related case files. Can i efile my 2012 taxes now In this situation, you should check the box on line 4 of Form 2848. Can i efile my 2012 taxes now In these situations, the representative should bring a copy of the power of attorney to each meeting with the IRS. Can i efile my 2012 taxes now Dealing With the Representative After a valid power of attorney is filed, the IRS will recognize your representative. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now Notices and other correspondence. Can i efile my 2012 taxes now   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. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now This includes notices and letters produced either at the Martinsburg Computing Center, or other IRS centers. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now By selecting the method that is best for you, you will have quick and easy access to tax help. Can i efile my 2012 taxes now Free help with your return. Can i efile my 2012 taxes now   Free help in preparing your return is available nationwide from IRS-certified volunteers. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now To find the nearest VITA or TCE site, visit IRS. Can i efile my 2012 taxes now gov or call 1-800-906-9887 or 1-800-829-1040. Can i efile my 2012 taxes now   As part of the TCE program, AARP offers the Tax-Aide counseling program. Can i efile my 2012 taxes now To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Can i efile my 2012 taxes now aarp. Can i efile my 2012 taxes now org/money/taxaide. Can i efile my 2012 taxes now   For more information on these programs, go to IRS. Can i efile my 2012 taxes now gov and enter keyword “VITA” in the upper right-hand corner. Can i efile my 2012 taxes now Internet. Can i efile my 2012 taxes now You can access the IRS website at IRS. Can i efile my 2012 taxes now gov 24 hours a day, 7 days a week to: E-file your return. Can i efile my 2012 taxes now Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Can i efile my 2012 taxes now Check the status of your refund. Can i efile my 2012 taxes now Go to IRS. Can i efile my 2012 taxes now gov and click on Where's My Refund. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now Download forms, including talking tax forms, instructions, and publications. Can i efile my 2012 taxes now Order IRS products online. Can i efile my 2012 taxes now Research your tax questions online. Can i efile my 2012 taxes now Search publications online by topic or keyword. Can i efile my 2012 taxes now Use the online Internal Revenue Code, regulations, or other official guidance. Can i efile my 2012 taxes now View Internal Revenue Bulletins (IRBs) published in the last few years. Can i efile my 2012 taxes now Figure your withholding allowances using the withholding calculator online at www. Can i efile my 2012 taxes now irs. Can i efile my 2012 taxes now gov/individuals. Can i efile my 2012 taxes now Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. Can i efile my 2012 taxes now irs. Can i efile my 2012 taxes now gov/individuals. Can i efile my 2012 taxes now Sign up to receive local and national tax news by email. Can i efile my 2012 taxes now Get information on starting and operating a small business. Can i efile my 2012 taxes now Phone. Can i efile my 2012 taxes now Many services are available by phone. Can i efile my 2012 taxes now   Ordering forms, instructions, and publications. Can i efile my 2012 taxes now Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Can i efile my 2012 taxes now You should receive your order within 10 days. Can i efile my 2012 taxes now Asking tax questions. Can i efile my 2012 taxes now Call the IRS with your tax questions at 1-800-829-1040. Can i efile my 2012 taxes now Solving problems. Can i efile my 2012 taxes now You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Can i efile my 2012 taxes now An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Can i efile my 2012 taxes now Call your local Taxpayer Assistance Center for an appointment. Can i efile my 2012 taxes now To find the number, go to www. Can i efile my 2012 taxes now irs. Can i efile my 2012 taxes now gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Can i efile my 2012 taxes now TTY/TDD equipment. Can i efile my 2012 taxes now If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Can i efile my 2012 taxes now TeleTax topics. Can i efile my 2012 taxes now Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Can i efile my 2012 taxes now Refund information. Can i efile my 2012 taxes now 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). Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now Other refund information. Can i efile my 2012 taxes now To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Can i efile my 2012 taxes now Evaluating the quality of our telephone services. Can i efile my 2012 taxes now To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Can i efile my 2012 taxes now One method is for a second IRS representative to listen in on or record random telephone calls. Can i efile my 2012 taxes now Another is to ask some callers to complete a short survey at the end of the call. Can i efile my 2012 taxes now Walk-in. Can i efile my 2012 taxes now Many products and services are available on a walk-in basis. Can i efile my 2012 taxes now   Products. Can i efile my 2012 taxes now You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Can i efile my 2012 taxes now Services. Can i efile my 2012 taxes now You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Can i efile my 2012 taxes now An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now No appointment is necessary—just walk in. Can i efile my 2012 taxes now If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Can i efile my 2012 taxes now A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Can i efile my 2012 taxes now If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Can i efile my 2012 taxes now All other issues will be handled without an appointment. Can i efile my 2012 taxes now To find the number of your local office, go to  www. Can i efile my 2012 taxes now irs. Can i efile my 2012 taxes now gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Can i efile my 2012 taxes now Mail. Can i efile my 2012 taxes now You can send your order for forms, instructions, and publications to the address below. Can i efile my 2012 taxes now You should receive a response within 10 days after your request is received. Can i efile my 2012 taxes now  Internal Revenue Service 1201 N. Can i efile my 2012 taxes now Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Can i efile my 2012 taxes now   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Can i efile my 2012 taxes now Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now Remember, the worst thing you can do is nothing at all. Can i efile my 2012 taxes now   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. Can i efile my 2012 taxes now You face (or your business is facing) an immediate threat of adverse action. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now   If you qualify for our help, we’ll do everything we can to get your problem resolved. Can i efile my 2012 taxes now You will be assigned to one advocate who will be with you at every turn. Can i efile my 2012 taxes now We have offices in every state, the District of Columbia, and Puerto Rico. Can i efile my 2012 taxes now Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Can i efile my 2012 taxes now And our services are always free. Can i efile my 2012 taxes now   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Can i efile my 2012 taxes now Our tax toolkit at www. Can i efile my 2012 taxes now TaxpayerAdvocate. Can i efile my 2012 taxes now irs. Can i efile my 2012 taxes now gov can help you understand these rights. Can i efile my 2012 taxes now   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. Can i efile my 2012 taxes now irs. Can i efile my 2012 taxes now gov/advocate. Can i efile my 2012 taxes now You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Can i efile my 2012 taxes now   TAS also handles large-scale or systemic problems that affect many taxpayers. Can i efile my 2012 taxes now If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Can i efile my 2012 taxes now irs. Can i efile my 2012 taxes now gov/advocate. Can i efile my 2012 taxes now Low Income Taxpayer Clinics (LITCs). Can i efile my 2012 taxes now   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Can i efile my 2012 taxes now Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Can i efile my 2012 taxes now 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. Can i efile my 2012 taxes now Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Can i efile my 2012 taxes now For more information and to find a clinic near you, see the LITC page on www. Can i efile my 2012 taxes now irs. Can i efile my 2012 taxes now gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Can i efile my 2012 taxes now This publication is also available by calling 1-800-829-3676 or at your local IRS office. Can i efile my 2012 taxes now Free tax services. Can i efile my 2012 taxes now   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Can i efile my 2012 taxes now Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Can i efile my 2012 taxes now The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Can i efile my 2012 taxes now The majority of the information and services listed in this publication are available to you free of charge. Can i efile my 2012 taxes now If there is a fee associated with a resource or service, it is listed in the publication. Can i efile my 2012 taxes now   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Can i efile my 2012 taxes now DVD for tax products. Can i efile my 2012 taxes now You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Can i efile my 2012 taxes now Prior-year forms, instructions, and publications. Can i efile my 2012 taxes now Tax Map: an electronic research tool and finding aid. Can i efile my 2012 taxes now Tax law frequently asked questions. Can i efile my 2012 taxes now Tax Topics from the IRS telephone response system. Can i efile my 2012 taxes now Internal Revenue Code—Title 26 of the U. Can i efile my 2012 taxes now S. Can i efile my 2012 taxes now Code. Can i efile my 2012 taxes now Links to other Internet based Tax Research Materials. Can i efile my 2012 taxes now Fill-in, print, and save features for most tax forms. Can i efile my 2012 taxes now Internal Revenue Bulletins. Can i efile my 2012 taxes now Toll-free and email technical support. Can i efile my 2012 taxes now Two releases during the year. Can i efile my 2012 taxes now  – The first release will ship the beginning of January. Can i efile my 2012 taxes now  – The final release will ship the beginning of March. Can i efile my 2012 taxes now Purchase the DVD from National Technical Information Service (NTIS) at www. Can i efile my 2012 taxes now irs. Can i efile my 2012 taxes now 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). Can i efile my 2012 taxes now Prev  Up  Next   Home   More Online Publications