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File 2008 Taxes Online Free

File 2008 taxes online free Publication 525 - Main Content Table of Contents Employee CompensationBabysitting. File 2008 taxes online free Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Business and Investment IncomeRents From Personal Property Royalties Partnership Income S Corporation Income Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits Miscellaneous IncomeBartering Canceled Debts Host or Hostess Life Insurance Proceeds Recoveries Survivor Benefits Unemployment Benefits Welfare and Other Public Assistance Benefits Other Income RepaymentsMethod 1. File 2008 taxes online free Method 2. File 2008 taxes online free How To Get Tax HelpLow Income Taxpayer Clinics Employee Compensation In most cases, you must include in gross income everything you receive in payment for personal services. File 2008 taxes online free In addition to wages, salaries, commissions, fees, and tips, this includes other forms of compensation such as fringe benefits and stock options. File 2008 taxes online free You should receive a Form W-2 from your employer or former employer showing the pay you received for your services. File 2008 taxes online free Include all your pay on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ, even if you do not receive Form W-2, or you receive a Form W-2 that does not include all pay that should be included on the Form W-2. File 2008 taxes online free If you performed services, other than as an independent contractor, and your employer did not withhold social security and Medicare taxes from your pay, you must file Form 8919, Uncollected Social Security and Medicare Tax on Wages, with your Form 1040. File 2008 taxes online free These wages must be included on line 7 of Form 1040. File 2008 taxes online free See Form 8919 for more information. File 2008 taxes online free Childcare providers. File 2008 taxes online free   If you provide childcare, either in the child's home or in your home or other place of business, the pay you receive must be included in your income. File 2008 taxes online free If you are not an employee, you are probably self-employed and must include payments for your services on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. File 2008 taxes online free You generally are not an employee unless you are subject to the will and control of the person who employs you as to what you are to do and how you are to do it. File 2008 taxes online free Babysitting. File 2008 taxes online free   If you babysit for relatives or neighborhood children, whether on a regular basis or only periodically, the rules for childcare providers apply to you. File 2008 taxes online free Bankruptcy. File 2008 taxes online free   If you filed for bankruptcy under Chapter 11 of the Bankruptcy Code, you must allocate your wages and withheld income tax. File 2008 taxes online free Your W-2 will show your total wages and withheld income tax for the year. File 2008 taxes online free On your tax return, you report the wages and withheld income tax for the period before you filed for bankruptcy. File 2008 taxes online free Your bankruptcy estate reports the wages and withheld income tax for the period after you filed for bankruptcy. File 2008 taxes online free If you receive other information returns (such as Form 1099-DIV, Dividends and Distributions, or 1099-INT, Interest Income) that report gross income to you, rather than to the bankruptcy estate, you must allocate that income. File 2008 taxes online free   The only exception is for purposes of figuring your self-employment tax, if you are self-employed. File 2008 taxes online free For that purpose, you must take into account all your self-employment income for the year from services performed both before and after the beginning of the case. File 2008 taxes online free   You must file a statement with your income tax return stating you filed a Chapter 11 bankruptcy case. File 2008 taxes online free The statement must show the allocation and describe the method used to make the allocation. File 2008 taxes online free For a sample of this statement and other information, see Notice 2006-83, 2006-40 I. File 2008 taxes online free R. File 2008 taxes online free B. File 2008 taxes online free 596, available at www. File 2008 taxes online free irs. File 2008 taxes online free gov/irb/2006-40_IRB/ar12. File 2008 taxes online free html. File 2008 taxes online free Miscellaneous Compensation This section discusses many types of employee compensation. File 2008 taxes online free The subjects are arranged in alphabetical order. File 2008 taxes online free Advance commissions and other earnings. File 2008 taxes online free   If you receive advance commissions or other amounts for services to be performed in the future and you are a cash-method taxpayer, you must include these amounts in your income in the year you receive them. File 2008 taxes online free    If you repay unearned commissions or other amounts in the same year you receive them, reduce the amount included in your income by the repayment. File 2008 taxes online free If you repay them in a later tax year, you can deduct the repayment as an itemized deduction on your Schedule A (Form 1040), Itemized Deductions, or you may be able to take a credit for that year. File 2008 taxes online free See Repayments , later. File 2008 taxes online free Allowances and reimbursements. File 2008 taxes online free    If you receive travel, transportation, or other business expense allowances or reimbursements from your employer, see Publication 463, Travel, Entertainment, Gift, and Car Expenses. File 2008 taxes online free If you are reimbursed for moving expenses, see Publication 521, Moving Expenses. File 2008 taxes online free Back pay awards. File 2008 taxes online free   Include in income amounts you are awarded in a settlement or judgment for back pay. File 2008 taxes online free These include payments made to you for damages, unpaid life insurance premiums, and unpaid health insurance premiums. File 2008 taxes online free They should be reported to you by your employer on Form W-2. File 2008 taxes online free Bonuses and awards. File 2008 taxes online free    Bonuses or awards you receive for outstanding work are included in your income and should be shown on your Form W-2. File 2008 taxes online free These include prizes such as vacation trips for meeting sales goals. File 2008 taxes online free If the prize or award you receive is goods or services, you must include the fair market value of the goods or services in your income. File 2008 taxes online free However, if your employer merely promises to pay you a bonus or award at some future time, it is not taxable until you receive it or it is made available to you. File 2008 taxes online free Employee achievement award. File 2008 taxes online free   If you receive tangible personal property (other than cash, a gift certificate, or an equivalent item) as an award for length of service or safety achievement, you generally can exclude its value from your income. File 2008 taxes online free However, the amount you can exclude is limited to your employer's cost and cannot be more than $1,600 ($400 for awards that are not qualified plan awards) for all such awards you receive during the year. File 2008 taxes online free Your employer can tell you whether your award is a qualified plan award. File 2008 taxes online free Your employer must make the award as part of a meaningful presentation, under conditions and circumstances that do not create a significant likelihood of it being disguised pay. File 2008 taxes online free   However, the exclusion does not apply to the following awards. File 2008 taxes online free A length-of-service award if you received it for less than 5 years of service or if you received another length-of-service award during the year or the previous 4 years. File 2008 taxes online free A safety achievement award if you are a manager, administrator, clerical employee, or other professional employee or if more than 10% of eligible employees previously received safety achievement awards during the year. File 2008 taxes online free Example. File 2008 taxes online free Ben Green received three employee achievement awards during the year: a nonqualified plan award of a watch valued at $250, and two qualified plan awards of a stereo valued at $1,000 and a set of golf clubs valued at $500. File 2008 taxes online free Assuming that the requirements for qualified plan awards are otherwise satisfied, each award by itself would be excluded from income. File 2008 taxes online free However, because the $1,750 total value of the awards is more than $1,600, Ben must include $150 ($1,750 − $1,600) in his income. File 2008 taxes online free Differential wage payments. File 2008 taxes online free   This is any payment made by an employer to an individual for any period during which the individual is, for a period of more than 30 days, an active duty member of the uniformed services and represents all or a portion of the wages the individual would have received from the employer for that period. File 2008 taxes online free These payments are treated as wages and are subject to income tax withholding, but not FICA or FUTA taxes. File 2008 taxes online free The payments are reported as wages on Form W-2. File 2008 taxes online free Government cost-of-living allowances. File 2008 taxes online free   Most payments received by U. File 2008 taxes online free S. File 2008 taxes online free Government civilian employees for working abroad are taxable. File 2008 taxes online free However, certain cost-of-living allowances are tax free. File 2008 taxes online free Publication 516, U. File 2008 taxes online free S. File 2008 taxes online free Government Civilian Employees Stationed Abroad, explains the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. File 2008 taxes online free Nonqualified deferred compensation plans. File 2008 taxes online free   Your employer will report to you the total amount of deferrals for the year under a nonqualified deferred compensation plan. File 2008 taxes online free This amount is shown on Form W-2, box 12, using code Y. File 2008 taxes online free This amount is not included in your income. File 2008 taxes online free   However, if at any time during the tax year, the plan fails to meet certain requirements, or is not operated under those requirements, all amounts deferred under the plan for the tax year and all preceding tax years are included in your income for the current year. File 2008 taxes online free This amount is included in your wages shown on Form W-2, box 1. File 2008 taxes online free It is also shown on Form W-2, box 12, using code Z. File 2008 taxes online free Nonqualified deferred compensation plans of nonqualified entities. File 2008 taxes online free   In most cases, any compensation deferred under a nonqualified deferred compensation plan of a nonqualified entity is included in gross income when there is no substantial risk of forfeiture of the rights to such compensation. File 2008 taxes online free For this purpose, a nonqualified entity is: A foreign corporation unless substantially all of its income is: Effectively connected with the conduct of a trade or business in the United States, or Subject to a comprehensive foreign income tax. File 2008 taxes online free A partnership unless substantially all of its income is allocated to persons other than: Foreign persons for whom the income is not subject to a comprehensive foreign income tax, and Tax-exempt organizations. File 2008 taxes online free Note received for services. File 2008 taxes online free   If your employer gives you a secured note as payment for your services, you must include the fair market value (usually the discount value) of the note in your income for the year you receive it. File 2008 taxes online free When you later receive payments on the note, a proportionate part of each payment is the recovery of the fair market value that you previously included in your income. File 2008 taxes online free Do not include that part again in your income. File 2008 taxes online free Include the rest of the payment in your income in the year of payment. File 2008 taxes online free   If your employer gives you a nonnegotiable unsecured note as payment for your services, payments on the note that are credited toward the principal amount of the note are compensation income when you receive them. File 2008 taxes online free Severance pay. File 2008 taxes online free   You must include in income amounts you receive as severance pay and any payment for the cancellation of your employment contract. File 2008 taxes online free Accrued leave payment. File 2008 taxes online free   If you are a federal employee and receive a lump-sum payment for accrued annual leave when you retire or resign, this amount will be included as wages on your Form W-2. File 2008 taxes online free   If you resign from one agency and are reemployed by another agency, you may have to repay part of your lump-sum annual leave payment to the second agency. File 2008 taxes online free You can reduce gross wages by the amount you repaid in the same tax year in which you received it. File 2008 taxes online free Attach to your tax return a copy of the receipt or statement given to you by the agency you repaid to explain the difference between the wages on your return and the wages on your Forms W-2. File 2008 taxes online free Outplacement services. File 2008 taxes online free   If you choose to accept a reduced amount of severance pay so that you can receive outplacement services (such as training in résumé writing and interview techniques), you must include the unreduced amount of the severance pay in income. File 2008 taxes online free    However, you can deduct the value of these outplacement services (up to the difference between the severance pay included in income and the amount actually received) as a miscellaneous deduction (subject to the 2%-of-adjusted-gross-income (AGI) limit) on Schedule A (Form 1040). File 2008 taxes online free Sick pay. File 2008 taxes online free   Pay you receive from your employer while you are sick or injured is part of your salary or wages. File 2008 taxes online free In addition, you must include in your income sick pay benefits received from any of the following payers. File 2008 taxes online free A welfare fund. File 2008 taxes online free A state sickness or disability fund. File 2008 taxes online free An association of employers or employees. File 2008 taxes online free An insurance company, if your employer paid for the plan. File 2008 taxes online free However, if you paid the premiums on an accident or health insurance policy, the benefits you receive under the policy are not taxable. File 2008 taxes online free For more information, see Other Sickness and Injury Benefits under Sickness and Injury Benefits, later. File 2008 taxes online free Social security and Medicare taxes paid by employer. File 2008 taxes online free   If you and your employer have an agreement that your employer pays your social security and Medicare taxes without deducting them from your gross wages, you must report the amount of tax paid for you as taxable wages on your tax return. File 2008 taxes online free The payment is also treated as wages for figuring your social security and Medicare taxes and your social security and Medicare benefits. File 2008 taxes online free However, these payments are not treated as social security and Medicare wages if you are a household worker or a farm worker. File 2008 taxes online free Stock appreciation rights. File 2008 taxes online free   Do not include a stock appreciation right granted by your employer in income until you exercise (use) the right. File 2008 taxes online free When you use the right, you are entitled to a cash payment equal to the fair market value of the corporation's stock on the date of use minus the fair market value on the date the right was granted. File 2008 taxes online free You include the cash payment in income in the year you use the right. File 2008 taxes online free Fringe Benefits Fringe benefits received in connection with the performance of your services are included in your income as compensation unless you pay fair market value for them or they are specifically excluded by law. File 2008 taxes online free Abstaining from the performance of services (for example, under a covenant not to compete) is treated as the performance of services for purposes of these rules. File 2008 taxes online free See Valuation of Fringe Benefits , later in this discussion, for information on how to determine the amount to include in income. File 2008 taxes online free Recipient of fringe benefit. File 2008 taxes online free   You are the recipient of a fringe benefit if you perform the services for which the fringe benefit is provided. File 2008 taxes online free You are considered to be the recipient even if it is given to another person, such as a member of your family. File 2008 taxes online free An example is a car your employer gives to your spouse for services you perform. File 2008 taxes online free The car is considered to have been provided to you and not to your spouse. File 2008 taxes online free   You do not have to be an employee of the provider to be a recipient of a fringe benefit. File 2008 taxes online free If you are a partner, director, or independent contractor, you also can be the recipient of a fringe benefit. File 2008 taxes online free Provider of benefit. File 2008 taxes online free   Your employer or another person for whom you perform services is the provider of a fringe benefit regardless of whether that person actually provides the fringe benefit to you. File 2008 taxes online free The provider can be a client or customer of an independent contractor. File 2008 taxes online free Accounting period. File 2008 taxes online free   You must use the same accounting period your employer uses to report your taxable noncash fringe benefits. File 2008 taxes online free Your employer has the option to report taxable noncash fringe benefits by using either of the following rules. File 2008 taxes online free The general rule: benefits are reported for a full calendar year (January 1–December 31). File 2008 taxes online free The special accounting period rule: benefits provided during the last 2 months of the calendar year (or any shorter period) are treated as paid during the following calendar year. File 2008 taxes online free For example, each year your employer reports the value of benefits provided during the last 2 months of the prior year and the first 10 months of the current year. File 2008 taxes online free Your employer does not have to use the same accounting period for each fringe benefit, but must use the same period for all employees who receive a particular benefit. File 2008 taxes online free   You must use the same accounting period that you use to report the benefit to claim an employee business deduction (for use of a car, for example). File 2008 taxes online free Form W-2. File 2008 taxes online free   Your employer must include all taxable fringe benefits in box 1 of Form W-2 as wages, tips and other compensation and, if applicable, in boxes 3 and 5 as social security and Medicare wages. File 2008 taxes online free Although not required, your employer may include the total value of fringe benefits in box 14 (or on a separate statement). File 2008 taxes online free However, if your employer provided you with a vehicle and included 100% of its annual lease value in your income, the employer must separately report this value to you in box 14 (or on a separate statement). File 2008 taxes online free Accident or Health Plan In most cases, the value of accident or health plan coverage provided to you by your employer is not included in your income. File 2008 taxes online free Benefits you receive from the plan may be taxable, as explained, later, under Sickness and Injury Benefits . File 2008 taxes online free For information on the items covered in this section, other than Long-term care coverage , see Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. File 2008 taxes online free Long-term care coverage. File 2008 taxes online free   Contributions by your employer to provide coverage for long-term care services generally are not included in your income. File 2008 taxes online free However, contributions made through a flexible spending or similar arrangement (such as a cafeteria plan) must be included in your income. File 2008 taxes online free This amount will be reported as wages in box 1 of your Form W-2. File 2008 taxes online free Archer MSA contributions. File 2008 taxes online free    Contributions by your employer to your Archer MSA generally are not included in your income. File 2008 taxes online free Their total will be reported in box 12 of Form W-2, with code R. File 2008 taxes online free You must report this amount on Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. File 2008 taxes online free File the form with your return. File 2008 taxes online free Health flexible spending arrangement (health FSA). File 2008 taxes online free   If your employer provides a health FSA that qualifies as an accident or health plan, the amount of your salary reduction, and reimbursements of your medical care expenses, in most cases, are not included in your income. File 2008 taxes online free   Health FSAs are subject to a $2,500 limit on salary reduction contributions for plan years beginning after 2012. File 2008 taxes online free The $2,500 limit is subject to an inflation adjustment for plan years beginning after 2013. File 2008 taxes online free For more information, see Notice 2012-40, 2012-26 I. File 2008 taxes online free R. File 2008 taxes online free B. File 2008 taxes online free 1046, available at www. File 2008 taxes online free irs. File 2008 taxes online free gov/irb/2012-26 IRB/ar09. File 2008 taxes online free html. File 2008 taxes online free Health reimbursement arrangement (HRA). File 2008 taxes online free   If your employer provides an HRA that qualifies as an accident or health plan, coverage and reimbursements of your medical care expenses generally are not included in your income. File 2008 taxes online free Health savings accounts (HSA). File 2008 taxes online free   If you are an eligible individual, you and any other person, including your employer or a family member, can make contributions to your HSA. File 2008 taxes online free Contributions, other than employer contributions, are deductible on your return whether or not you itemize deductions. File 2008 taxes online free Contributions made by your employer are not included in your income. File 2008 taxes online free Distributions from your HSA that are used to pay qualified medical expenses are not included in your income. File 2008 taxes online free Distributions not used for qualified medical expenses are included in your income. File 2008 taxes online free See Publication 969 for the requirements of an HSA. File 2008 taxes online free   Contributions by a partnership to a bona fide partner's HSA are not contributions by an employer. File 2008 taxes online free The contributions are treated as a distribution of money and are not included in the partner's gross income. File 2008 taxes online free Contributions by a partnership to a partner's HSA for services rendered are treated as guaranteed payments that are includible in the partner's gross income. File 2008 taxes online free In both situations, the partner can deduct the contribution made to the partner's HSA. File 2008 taxes online free   Contributions by an S corporation to a 2% shareholder-employee's HSA for services rendered are treated as guaranteed payments and are includible in the shareholder-employee's gross income. File 2008 taxes online free The shareholder-employee can deduct the contribution made to the shareholder-employee's HSA. File 2008 taxes online free Qualified HSA funding distribution. File 2008 taxes online free   You can make a one-time distribution from your individual retirement account (IRA) to an HSA and you generally will not include any of the distribution in your income. File 2008 taxes online free See Publication 590, Individual Retirement Arrangements (IRAs), for the requirements for these qualified HSA funding distributions. File 2008 taxes online free Failure to maintain eligibility. File 2008 taxes online free   If your HSA received qualified HSA distributions from a health FSA or HRA (discussed earlier) or a qualified HSA funding distribution, you must be an eligible individual for HSA purposes for the period beginning with the month in which the qualified distribution was made and ending on the last day of the 12th month following that month. File 2008 taxes online free If you fail to be an eligible individual during this period, other than because of death or disability, you must include the distribution in your income for the tax year in which you become ineligible. File 2008 taxes online free This income is also subject to an additional 10% tax. File 2008 taxes online free Adoption Assistance You may be able to exclude from your income amounts paid or expenses incurred by your employer for qualified adoption expenses in connection with your adoption of an eligible child. File 2008 taxes online free See Instructions for Form 8839, Qualified Adoption Expenses, for more information. File 2008 taxes online free Adoption benefits are reported by your employer in box 12 of Form W-2 with code T. File 2008 taxes online free They also are included as social security and Medicare wages in boxes 3 and 5. File 2008 taxes online free However, they are not included as wages in box 1. File 2008 taxes online free To determine the taxable and nontaxable amounts, you must complete Part III of Form 8839. File 2008 taxes online free File the form with your return. File 2008 taxes online free Athletic Facilities If your employer provides you with the free or low-cost use of an employer-operated gym or other athletic club on your employer's premises, the value is not included in your compensation. File 2008 taxes online free The gym must be used primarily by employees, their spouses, and their dependent children. File 2008 taxes online free If your employer pays for a fitness program provided to you at an off-site resort hotel or athletic club, the value of the program is included in your compensation. File 2008 taxes online free De Minimis (Minimal) Benefits If your employer provides you with a product or service and the cost of it is so small that it would be unreasonable for the employer to account for it, the value is not included in your income. File 2008 taxes online free In most cases, the value of benefits such as discounts at company cafeterias, cab fares home when working overtime, and company picnics are not included in your income. File 2008 taxes online free Also see Employee Discounts , later. File 2008 taxes online free Holiday gifts. File 2008 taxes online free   If your employer gives you a turkey, ham, or other item of nominal value at Christmas or other holidays, do not include the value of the gift in your income. File 2008 taxes online free However, if your employer gives you cash, a gift certificate, or a similar item that you can easily exchange for cash, you include the value of that gift as extra salary or wages regardless of the amount involved. File 2008 taxes online free Dependent Care Benefits If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. File 2008 taxes online free Dependent care benefits include: Amounts your employer pays directly to either you or your care provider for the care of your qualifying person while you work, and The fair market value of care in a daycare facility provided or sponsored by your employer. File 2008 taxes online free The amount you can exclude is limited to the lesser of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). File 2008 taxes online free Your employer must show the total amount of dependent care benefits provided to you during the year under a qualified plan in box 10 of your Form W-2. File 2008 taxes online free Your employer also will include any dependent care benefits over $5,000 in your wages shown in box 1 of your Form W-2. File 2008 taxes online free To claim the exclusion, you must complete Part III of Form 2441, Child and Dependent Care Expenses. File 2008 taxes online free See the Instructions for Form 2441 for more information. File 2008 taxes online free Educational Assistance You can exclude from your income up to $5,250 of qualified employer-provided educational assistance. File 2008 taxes online free For more information, see Publication 970. File 2008 taxes online free Employee Discounts If your employer sells you property or services at a discount, you may be able to exclude the amount of the discount from your income. File 2008 taxes online free The exclusion applies to discounts on property or services offered to customers in the ordinary course of the line of business in which you work. File 2008 taxes online free However, it does not apply to discounts on real property or property commonly held for investment (such as stocks or bonds). File 2008 taxes online free The exclusion is limited to the price charged nonemployee customers multiplied by the following percentage. File 2008 taxes online free For a discount on property, your employer's gross profit percentage (gross profit divided by gross sales) on all property sold during the employer's previous tax year. File 2008 taxes online free (Ask your employer for this percentage. File 2008 taxes online free ) For a discount on services, 20%. File 2008 taxes online free Financial Counseling Fees Financial counseling fees paid for you by your employer are included in your income and must be reported as part of wages. File 2008 taxes online free If the fees are for tax or investment counseling, they can be deducted on Schedule A (Form 1040) as a miscellaneous deduction (subject to the 2%-of-AGI limit). File 2008 taxes online free Qualified retirement planning services paid for you by your employer may be excluded from your income. File 2008 taxes online free For more information, see Retirement Planning Services , later. File 2008 taxes online free Group-Term Life Insurance In most cases, the cost of up to $50,000 of group-term life insurance coverage provided to you by your employer (or former employer) is not included in your income. File 2008 taxes online free However, you must include in income the cost of employer-provided insurance that is more than the cost of $50,000 of coverage reduced by any amount you pay toward the purchase of the insurance. File 2008 taxes online free For exceptions to this rule, see Entire cost excluded , and Entire cost taxed , later. File 2008 taxes online free If your employer provided more than $50,000 of coverage, the amount included in your income is reported as part of your wages in box 1 of your Form W-2. File 2008 taxes online free Also, it is shown separately in box 12 with code C. File 2008 taxes online free Group-term life insurance. File 2008 taxes online free   This insurance is term life insurance protection (insurance for a fixed period of time) that: Provides a general death benefit, Is provided to a group of employees, Is provided under a policy carried by the employer, and Provides an amount of insurance to each employee based on a formula that prevents individual selection. File 2008 taxes online free Permanent benefits. File 2008 taxes online free   If your group-term life insurance policy includes permanent benefits, such as a paid-up or cash surrender value, you must include in your income, as wages, the cost of the permanent benefits minus the amount you pay for them. File 2008 taxes online free Your employer should be able to tell you the amount to include in your income. File 2008 taxes online free Accidental death benefits. File 2008 taxes online free   Insurance that provides accidental or other death benefits but does not provide general death benefits (travel insurance, for example) is not group-term life insurance. File 2008 taxes online free Former employer. File 2008 taxes online free   If your former employer provided more than $50,000 of group-term life insurance coverage during the year, the amount included in your income is reported as wages in box 1 of Form W-2. File 2008 taxes online free Also, it is shown separately in box 12 with code C. File 2008 taxes online free Box 12 also will show the amount of uncollected social security and Medicare taxes on the excess coverage, with codes M and N. File 2008 taxes online free You must pay these taxes with your income tax return. File 2008 taxes online free Include them on line 60, Form 1040, and follow the instructions forline 60. File 2008 taxes online free For more information, see the Instructions for Form 1040. File 2008 taxes online free Two or more employers. File 2008 taxes online free   Your exclusion for employer-provided group-term life insurance coverage cannot exceed the cost of $50,000 of coverage, whether the insurance is provided by a single employer or multiple employers. File 2008 taxes online free If two or more employers provide insurance coverage that totals more than $50,000, the amounts reported as wages on your Forms W-2 will not be correct. File 2008 taxes online free You must figure how much to include in your income. File 2008 taxes online free Reduce the amount you figure by any amount reported with code C in box 12 of your Forms W-2, add the result to the wages reported in box 1, and report the total on your return. File 2008 taxes online free Figuring the taxable cost. File 2008 taxes online free    Use the following worksheet to figure the amount to include in your income. File 2008 taxes online free   If you pay any part of the cost of the insurance, your entire payment reduces, dollar for dollar, the amount you otherwise would include in your income. File 2008 taxes online free However, you cannot reduce the amount to include in your income by: Payments for coverage in a different tax year, Payments for coverage through a cafeteria plan, unless the payments are after-tax contributions, or Payments for coverage not taxed to you because of the exceptions discussed later under Entire cost excluded . File 2008 taxes online free Worksheet 1. File 2008 taxes online free Figuring the Cost of Group-Term Life Insurance To Include in Income 1. File 2008 taxes online free Enter the total amount of your insurance coverage from your employer(s) 1. File 2008 taxes online free   2. File 2008 taxes online free Limit on exclusion for employer-provided group-term life insurance coverage 2. File 2008 taxes online free 50,000 3. File 2008 taxes online free Subtract line 2 from line 1 3. File 2008 taxes online free   4. File 2008 taxes online free Divide line 3 by $1,000. File 2008 taxes online free Figure to the nearest tenth 4. File 2008 taxes online free   5. File 2008 taxes online free Go to Table 1. File 2008 taxes online free Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. File 2008 taxes online free   6. File 2008 taxes online free Multiply line 4 by line 5 6. File 2008 taxes online free     7. File 2008 taxes online free Enter the number of full months of coverage at this cost 7. File 2008 taxes online free   8. File 2008 taxes online free Multiply line 6 by line 7 8. File 2008 taxes online free   9. File 2008 taxes online free Enter the premiums you paid per month 9. File 2008 taxes online free       10. File 2008 taxes online free Enter the number of months you paid the  premiums 10. File 2008 taxes online free       11. File 2008 taxes online free Multiply line 9 by line 10. File 2008 taxes online free 11. File 2008 taxes online free   12. File 2008 taxes online free Subtract line 11 from line 8. File 2008 taxes online free Include this amount in your income as wages 12. File 2008 taxes online free   Table 1. File 2008 taxes online free Cost of $1,000 of Group-Term Life Insurance for One Month   Age Cost     Under 25 $ . File 2008 taxes online free 05     25 through 29 . File 2008 taxes online free 06     30 through 34 . File 2008 taxes online free 08     35 through 39 . File 2008 taxes online free 09     40 through 44 . File 2008 taxes online free 10     45 through 49 . File 2008 taxes online free 15     50 through 54 . File 2008 taxes online free 23     55 through 59 . File 2008 taxes online free 43     60 through 64 . File 2008 taxes online free 66     65 through 69 1. File 2008 taxes online free 27     70 and older 2. File 2008 taxes online free 06   Example. File 2008 taxes online free You are 51 years old and work for employers A and B. File 2008 taxes online free Both employers provide group-term life insurance coverage for you for the entire year. File 2008 taxes online free Your coverage is $35,000 with employer A and $45,000 with employer B. File 2008 taxes online free You pay premiums of $4. File 2008 taxes online free 15 a month under the employer B group plan. File 2008 taxes online free You figure the amount to include in your income as follows. File 2008 taxes online free   Worksheet 1. File 2008 taxes online free Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated 1. File 2008 taxes online free Enter the total amount of your insurance coverage from your employer(s) 1. File 2008 taxes online free 80,000 2. File 2008 taxes online free Limit on exclusion for employer-provided group-term life insurance coverage 2. File 2008 taxes online free 50,000 3. File 2008 taxes online free Subtract line 2 from line 1 3. File 2008 taxes online free 30,000 4. File 2008 taxes online free Divide line 3 by $1,000. File 2008 taxes online free Figure to the nearest tenth 4. File 2008 taxes online free 30. File 2008 taxes online free 0 5. File 2008 taxes online free Go to Table 1. File 2008 taxes online free Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. File 2008 taxes online free . File 2008 taxes online free 23 6. File 2008 taxes online free Multiply line 4 by line 5 6. File 2008 taxes online free 6. File 2008 taxes online free 90 7. File 2008 taxes online free Enter the number of full months of coverage at this cost. File 2008 taxes online free 7. File 2008 taxes online free 12 8. File 2008 taxes online free Multiply line 6 by line 7 8. File 2008 taxes online free 82. File 2008 taxes online free 80 9. File 2008 taxes online free Enter the premiums you paid per month 9. File 2008 taxes online free 4. File 2008 taxes online free 15     10. File 2008 taxes online free Enter the number of months you paid the premiums 10. File 2008 taxes online free 12     11. File 2008 taxes online free Multiply line 9 by line 10. File 2008 taxes online free 11. File 2008 taxes online free 49. File 2008 taxes online free 80 12. File 2008 taxes online free Subtract line 11 from line 8. File 2008 taxes online free Include this amount in your income as wages 12. File 2008 taxes online free 33. File 2008 taxes online free 00 The total amount to include in income for the cost of excess group-term life insurance is $33. File 2008 taxes online free Neither employer provided over $50,000 insurance coverage, so the wages shown on your Forms W-2 do not include any part of that $33. File 2008 taxes online free You must add it to the wages shown on your Forms W-2 and include the total on your return. File 2008 taxes online free Entire cost excluded. File 2008 taxes online free   You are not taxed on the cost of group-term life insurance if any of the following circumstances apply. File 2008 taxes online free You are permanently and totally disabled and have ended your employment. File 2008 taxes online free Your employer is the beneficiary of the policy for the entire period the insurance is in force during the tax year. File 2008 taxes online free A charitable organization to which contributions are deductible is the only beneficiary of the policy for the entire period the insurance is in force during the tax year. File 2008 taxes online free (You are not entitled to a deduction for a charitable contribution for naming a charitable organization as the beneficiary of your policy. File 2008 taxes online free ) The plan existed on January 1, 1984, and: You retired before January 2, 1984, and were covered by the plan when you retired, or You reached age 55 before January 2, 1984, and were employed by the employer or its predecessor in 1983. File 2008 taxes online free Entire cost taxed. File 2008 taxes online free   You are taxed on the entire cost of group-term life insurance if either of the following circumstances apply. File 2008 taxes online free The insurance is provided by your employer through a qualified employees' trust, such as a pension trust or a qualified annuity plan. File 2008 taxes online free You are a key employee and your employer's plan discriminates in favor of key employees. File 2008 taxes online free Meals and Lodging You do not include in your income the value of meals and lodging provided to you and your family by your employer at no charge if the following conditions are met. File 2008 taxes online free The meals are: Furnished on the business premises of your employer, and Furnished for the convenience of your employer. File 2008 taxes online free The lodging is: Furnished on the business premises of your employer, Furnished for the convenience of your employer, and A condition of your employment. File 2008 taxes online free (You must accept it in order to be able to properly perform your duties. File 2008 taxes online free ) You also do not include in your income the value of meals or meal money that qualifies as a de minimis fringe benefit. File 2008 taxes online free See De Minimis (Minimal) Benefits , earlier. File 2008 taxes online free Faculty lodging. File 2008 taxes online free   If you are an employee of an educational institution or an academic health center and you are provided with lodging that does not meet the three conditions given earlier, you still may not have to include the value of the lodging in income. File 2008 taxes online free However, the lodging must be qualified campus lodging, and you must pay an adequate rent. File 2008 taxes online free Academic health center. File 2008 taxes online free   This is an organization that meets the following conditions. File 2008 taxes online free Its principal purpose or function is to provide medical or hospital care or medical education or research. File 2008 taxes online free It receives payments for graduate medical education under the Social Security Act. File 2008 taxes online free One of its principal purposes or functions is to provide and teach basic and clinical medical science and research using its own faculty. File 2008 taxes online free Qualified campus lodging. File 2008 taxes online free   Qualified campus lodging is lodging furnished to you, your spouse, or one of your dependents by, or on behalf of, the institution or center for use as a home. File 2008 taxes online free The lodging must be located on or near a campus of the educational institution or academic health center. File 2008 taxes online free Adequate rent. File 2008 taxes online free   The amount of rent you pay for the year for qualified campus lodging is considered adequate if it is at least equal to the lesser of: 5% of the appraised value of the lodging, or The average of rentals paid by individuals (other than employees or students) for comparable lodging held for rent by the educational institution. File 2008 taxes online free If the amount you pay is less than the lesser of these amounts, you must include the difference in your income. File 2008 taxes online free   The lodging must be appraised by an independent appraiser and the appraisal must be reviewed on an annual basis. File 2008 taxes online free Example. File 2008 taxes online free Carl Johnson, a sociology professor for State University, rents a home from the university that is qualified campus lodging. File 2008 taxes online free The house is appraised at $200,000. File 2008 taxes online free The average rent paid for comparable university lodging by persons other than employees or students is $14,000 a year. File 2008 taxes online free Carl pays an annual rent of $11,000. File 2008 taxes online free Carl does not include in his income any rental value because the rent he pays equals at least 5% of the appraised value of the house (5% × $200,000 = $10,000). File 2008 taxes online free If Carl paid annual rent of only $8,000, he would have to include $2,000 in his income ($10,000 − $8,000). File 2008 taxes online free Moving Expense Reimbursements In most cases, if your employer pays for your moving expenses (either directly or indirectly) and the expenses would have been deductible if you paid them yourself, the value is not included in your income. File 2008 taxes online free See Publication 521 for more information. File 2008 taxes online free No-Additional-Cost Services The value of services you receive from your employer for free, at cost, or for a reduced price is not included in your income if your employer: Offers the same service for sale to customers in the ordinary course of the line of business in which you work, and Does not have a substantial additional cost (including any sales income given up) to provide you with the service (regardless of what you paid for the service). File 2008 taxes online free In most cases, no-additional-cost services are excess capacity services, such as airline, bus, or train tickets, hotel rooms, and telephone services. File 2008 taxes online free Example. File 2008 taxes online free You are employed as a flight attendant for a company that owns both an airline and a hotel chain. File 2008 taxes online free Your employer allows you to take personal flights (if there is an unoccupied seat) and stay in any one of their hotels (if there is an unoccupied room) at no cost to you. File 2008 taxes online free The value of the personal flight is not included in your income. File 2008 taxes online free However, the value of the hotel room is included in your income because you do not work in the hotel business. File 2008 taxes online free Retirement Planning Services If your employer has a qualified retirement plan, qualified retirement planning services provided to you (and your spouse) by your employer are not included in your income. File 2008 taxes online free Qualified services include retirement planning advice, information about your employer's retirement plan, and information about how the plan may fit into your overall individual retirement income plan. File 2008 taxes online free You cannot exclude the value of any tax preparation, accounting, legal, or brokerage services provided by your employer. File 2008 taxes online free Also, see Financial Counseling Fees , earlier. File 2008 taxes online free Transportation If your employer provides you with a qualified transportation fringe benefit, it can be excluded from your income, up to certain limits. File 2008 taxes online free A qualified transportation fringe benefit is: Transportation in a commuter highway vehicle (such as a van) between your home and work place, A transit pass, Qualified parking, or Qualified bicycle commuting reimbursement. File 2008 taxes online free Cash reimbursement by your employer for these expenses under a bona fide reimbursement arrangement is also excludable. File 2008 taxes online free However, cash reimbursement for a transit pass is excludable only if a voucher or similar item that can be exchanged only for a transit pass is not readily available for direct distribution to you. File 2008 taxes online free Exclusion limit. File 2008 taxes online free   The exclusion for commuter vehicle transportation and transit pass fringe benefits cannot be more than $245 a month. File 2008 taxes online free   The exclusion for the qualified parking fringe benefit cannot be more than $245 a month. File 2008 taxes online free   The exclusion for qualified bicycle commuting in a calendar year is $20 multiplied by the number of qualified bicycle commuting months that year. File 2008 taxes online free   If the benefits have a value that is more than these limits, the excess must be included in your income. File 2008 taxes online free You are not entitled to these exclusions if the reimbursements are made under a compensation reduction agreement. File 2008 taxes online free Commuter highway vehicle. File 2008 taxes online free   This is a highway vehicle that seats at least six adults (not including the driver). File 2008 taxes online free At least 80% of the vehicle's mileage must reasonably be expected to be: For transporting employees between their homes and work place, and On trips during which employees occupy at least half of the vehicle's adult seating capacity (not including the driver). File 2008 taxes online free Transit pass. File 2008 taxes online free   This is any pass, token, farecard, voucher, or similar item entitling a person to ride mass transit (whether public or private) free or at a reduced rate or to ride in a commuter highway vehicle operated by a person in the business of transporting persons for compensation. File 2008 taxes online free Qualified parking. File 2008 taxes online free   This is parking provided to an employee at or near the employer's place of business. File 2008 taxes online free It also includes parking provided on or near a location from which the employee commutes to work by mass transit, in a commuter highway vehicle, or by carpool. File 2008 taxes online free It does not include parking at or near the employee's home. File 2008 taxes online free Qualified bicycle commuting. File 2008 taxes online free   This is reimbursement based on the number of qualified bicycle commuting months for the year. File 2008 taxes online free A qualified bicycle commuting month is any month you use the bicycle regularly for a substantial portion of the travel between your home and place of employment and you do not receive any of the other qualified transportation fringe benefits. File 2008 taxes online free The reimbursement can be for expenses you incurred during the year for the purchase of a bicycle and bicycle improvements, repair, and storage. File 2008 taxes online free Tuition Reduction You can exclude a qualified tuition reduction from your income. File 2008 taxes online free This is the amount of a reduction in tuition: For education (below graduate level) furnished by an educational institution to an employee, former employee who retired or became disabled, or his or her spouse and dependent children. File 2008 taxes online free For education furnished to a graduate student at an educational institution if the graduate student is engaged in teaching or research activities for that institution. File 2008 taxes online free Representing payment for teaching, research, or other services if you receive the amount under the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance program. File 2008 taxes online free For more information, see Publication 970. File 2008 taxes online free Working Condition Benefits If your employer provides you with a product or service and the cost of it would have been allowable as a business or depreciation deduction if you paid for it yourself, the cost is not included in your income. File 2008 taxes online free Example. File 2008 taxes online free You work as an engineer and your employer provides you with a subscription to an engineering trade magazine. File 2008 taxes online free The cost of the subscription is not included in your income because the cost would have been allowable to you as a business deduction if you had paid for the subscription yourself. File 2008 taxes online free Valuation of Fringe Benefits If a fringe benefit is included in your income, the amount included is generally its value determined under the general valuation rule or under the special valuation rules. File 2008 taxes online free For an exception, see Group-Term Life Insurance , earlier. File 2008 taxes online free General valuation rule. File 2008 taxes online free   You must include in your income the amount by which the fair market value of the fringe benefit is more than the sum of: The amount, if any, you paid for the benefit, plus The amount, if any, specifically excluded from your income by law. File 2008 taxes online free If you pay fair market value for a fringe benefit, no amount is included in your income. File 2008 taxes online free Fair market value. File 2008 taxes online free   The fair market value of a fringe benefit is determined by all the facts and circumstances. File 2008 taxes online free It is the amount you would have to pay a third party to buy or lease the benefit. File 2008 taxes online free This is determined without regard to: Your perceived value of the benefit, or The amount your employer paid for the benefit. File 2008 taxes online free Employer-provided vehicles. File 2008 taxes online free   If your employer provides a car (or other highway motor vehicle) to you, your personal use of the car is usually a taxable noncash fringe benefit. File 2008 taxes online free   Under the general valuation rules, the value of an employer-provided vehicle is the amount you would have to pay a third party to lease the same or a similar vehicle on the same or comparable terms in the same geographic area where you use the vehicle. File 2008 taxes online free An example of a comparable lease term is the amount of time the vehicle is available for your use, such as a 1-year period. File 2008 taxes online free The value cannot be determined by multiplying a cents-per-mile rate times the number of miles driven unless you prove the vehicle could have been leased on a cents-per-mile basis. File 2008 taxes online free Flights on employer-provided aircraft. File 2008 taxes online free   Under the general valuation rules, if your flight on an employer-provided piloted aircraft is primarily personal and you control the use of the aircraft for the flight, the value is the amount it would cost to charter the flight from a third party. File 2008 taxes online free   If there is more than one employee on the flight, the cost to charter the aircraft must be divided among those employees. File 2008 taxes online free The division must be based on all the facts, including which employee or employees control the use of the aircraft. File 2008 taxes online free Special valuation rules. File 2008 taxes online free   You generally can use a special valuation rule for a fringe benefit only if your employer uses the rule. File 2008 taxes online free If your employer uses a special valuation rule, you cannot use a different special rule to value that benefit. File 2008 taxes online free You always can use the general valuation rule discussed earlier, based on facts and circumstances, even if your employer uses a special rule. File 2008 taxes online free   If you and your employer use a special valuation rule, you must include in your income the amount your employer determines under the special rule minus the sum of: Any amount you repaid your employer, plus Any amount specifically excluded from income by law. File 2008 taxes online free The special valuation rules are the following. File 2008 taxes online free The automobile lease rule. File 2008 taxes online free The vehicle cents-per-mile rule. File 2008 taxes online free The commuting rule. File 2008 taxes online free The unsafe conditions commuting rule. File 2008 taxes online free The employer-operated eating-facility rule. File 2008 taxes online free   For more information on these rules, see Publication 15-B, Employer's Tax Guide to Fringe Benefits. File 2008 taxes online free    For information on the non-commercial flight and commercial flight valuation rules, see sections 1. File 2008 taxes online free 61-21(g) and 1. File 2008 taxes online free 61-21(h) of the regulations. File 2008 taxes online free Retirement Plan Contributions Your employer's contributions to a qualified retirement plan for you are not included in income at the time contributed. File 2008 taxes online free (Your employer can tell you whether your retirement plan is qualified. File 2008 taxes online free ) However, the cost of life insurance coverage included in the plan may have to be included. File 2008 taxes online free See Group-Term Life Insurance , earlier, under Fringe Benefits. File 2008 taxes online free If your employer pays into a nonqualified plan for you, you generally must include the contributions in your income as wages for the tax year in which the contributions are made. File 2008 taxes online free However, if your interest in the plan is not transferable or is subject to a substantial risk of forfeiture (you have a good chance of losing it) at the time of the contribution, you do not have to include the value of your interest in your income until it is transferable or is no longer subject to a substantial risk of forfeiture. File 2008 taxes online free For information on distributions from retirement plans, see Publication 575 (or Publication 721, Tax Guide to U. File 2008 taxes online free S. File 2008 taxes online free Civil Service Retirement Benefits, if you are a federal employee or retiree). File 2008 taxes online free Elective Deferrals If you are covered by certain kinds of retirement plans, you can choose to have part of your compensation contributed by your employer to a retirement fund, rather than have it paid to you. File 2008 taxes online free The amount you set aside (called an elective deferral) is treated as an employer contribution to a qualified plan. File 2008 taxes online free An elective deferral, other than a designated Roth contribution (discussed later), is not included in wages subject to income tax at the time contributed. File 2008 taxes online free However, it is included in wages subject to social security and Medicare taxes. File 2008 taxes online free Elective deferrals include elective contributions to the following retirement plans. File 2008 taxes online free Cash or deferred arrangements (section 401(k) plans). File 2008 taxes online free The Thrift Savings Plan for federal employees. File 2008 taxes online free Salary reduction simplified employee pension plans (SARSEP). File 2008 taxes online free Savings incentive match plans for employees (SIMPLE plans). File 2008 taxes online free Tax-sheltered annuity plans (403(b) plans). File 2008 taxes online free Section 501(c)(18)(D) plans. File 2008 taxes online free (But see Reporting by employer , later. File 2008 taxes online free ) Section 457 plans. File 2008 taxes online free Qualified automatic contribution arrangements. File 2008 taxes online free   Under a qualified automatic contribution arrangement, your employer can treat you as having elected to have a part of your compensation contributed to a section 401(k) plan. File 2008 taxes online free You are to receive written notice of your rights and obligations under the qualified automatic contribution arrangement. File 2008 taxes online free The notice must explain: Your rights to elect not to have elective contributions made, or to have contributions made at a different percentage, and How contributions made will be invested in the absence of any investment decision by you. File 2008 taxes online free   You must be given a reasonable period of time after receipt of the notice and before the first elective contribution is made to make an election with respect to the contributions. File 2008 taxes online free Overall limit on deferrals. File 2008 taxes online free   For 2013, in most cases, you should not have deferred more than a total of $17,500 of contributions to the plans listed in (1) through (3), earlier. File 2008 taxes online free The specific plan limits for the plans listed in (4) through (7), earlier, are discussed later. File 2008 taxes online free Amounts deferred under specific plan limits are part of the overall limit on deferrals. File 2008 taxes online free   Your employer or plan administrator should apply the proper annual limit when figuring your plan contributions. File 2008 taxes online free However, you are responsible for monitoring the total you defer to ensure that the deferrals are not more than the overall limit. File 2008 taxes online free Catch-up contributions. File 2008 taxes online free   You may be allowed catch-up contributions (additional elective deferrals) if you are age 50 or older by the end of your tax year. File 2008 taxes online free For more information about catch-up contributions to 403(b) plans, see chapter 6 of Publication 571, Tax Sheltered Annuity Plans. File 2008 taxes online free   For more information about additional elective deferrals to: SEPs (SARSEPs), see Salary Reduction Simplified Employee Pension in chapter 2 of Publication 560, Retirement Plans for Small Business. File 2008 taxes online free SIMPLE plans, see How Much Can Be Contributed on Your Behalf? in chapter 3 of Publication 590. File 2008 taxes online free Section 457 plans, see Limit for deferrals under section 457 plans , later. File 2008 taxes online free Limit for deferrals under SIMPLE plans. File 2008 taxes online free   If you are a participant in a SIMPLE plan, you generally should not have deferred more than $12,000 in 2013. File 2008 taxes online free Amounts you defer under a SIMPLE plan count toward the overall limit ($17,500 for 2013) and may affect the amount you can defer under other elective deferral plans. File 2008 taxes online free Limit for tax-sheltered annuities. File 2008 taxes online free   If you are a participant in a tax-sheltered annuity plan (403(b) plan), the limit on elective deferrals for 2013 generally is $17,500. File 2008 taxes online free However, if you have at least 15 years of service with a public school system, a hospital, a home health service agency, a health and welfare service agency, a church, or a convention or association of churches (or associated organization), the limit on elective deferrals is increased by the least of the following amounts. File 2008 taxes online free $3,000, $15,000, reduced by the sum of: The additional pre-tax elective deferrals made in earlier years because of this rule, plus The aggregate amount of designated Roth contributions permitted for prior tax years because of this rule, or $5,000 times the number of your years of service for the organization, minus the total elective deferrals made by your employer on your behalf for earlier years. File 2008 taxes online free   If you qualify for the 15-year rule, your elective deferrals under this limit can be as high as $20,500 for 2013. File 2008 taxes online free   For more information, see Publication 571. File 2008 taxes online free Limit for deferral under section 501(c)(18) plans. File 2008 taxes online free   If you are a participant in a section 501(c)(18) plan (a trust created before June 25, 1959, funded only by employee contributions), you should have deferred no more than the lesser of $7,000 or 25% of your compensation. File 2008 taxes online free Amounts you defer under a section 501(c)(18) plan count toward the overall limit ($17,500 in 2013) and may affect the amount you can defer under other elective deferral plans. File 2008 taxes online free Limit for deferrals under section 457 plans. File 2008 taxes online free   If you are a participant in a section 457 plan (a deferred compensation plan for employees of state or local governments or tax-exempt organizations), you should have deferred no more than the lesser of your includible compensation or $17,500 in 2013. File 2008 taxes online free However, if you are within 3 years of normal retirement age, you may be allowed an increased limit if the plan allows it. File 2008 taxes online free See Increased limit , later. File 2008 taxes online free Includible compensation. File 2008 taxes online free   This is the pay you received for the year from the employer who maintained the section 457 plan. File 2008 taxes online free In most cases, it includes all the following payments. File 2008 taxes online free Wages and salaries. File 2008 taxes online free Fees for professional services. File 2008 taxes online free The value of any employer-provided qualified transportation fringe benefit (defined under Transportation , earlier) that is not included in your income. File 2008 taxes online free Other amounts received (cash or noncash) for personal services you performed, including, but not limited to, the following items. File 2008 taxes online free Commissions and tips. File 2008 taxes online free Fringe benefits. File 2008 taxes online free Bonuses. File 2008 taxes online free Employer contributions (elective deferrals) to: The section 457 plan. File 2008 taxes online free Qualified cash or deferred arrangements (section 401(k) plans) that are not included in your income. File 2008 taxes online free A salary reduction simplified employee pension (SARSEP). File 2008 taxes online free A tax-sheltered annuity (section 403(b) plan). File 2008 taxes online free A savings incentive match plan for employees (SIMPLE plan). File 2008 taxes online free A section 125 cafeteria plan. File 2008 taxes online free   Instead of using the amounts listed earlier to determine your includible compensation, your employer can use any of the following amounts. File 2008 taxes online free Your wages as defined for income tax withholding purposes. File 2008 taxes online free Your wages as reported in box 1 of Form W-2. File 2008 taxes online free Your wages that are subject to social security withholding (including elective deferrals). File 2008 taxes online free Increased limit. File 2008 taxes online free   During any, or all, of the last 3 years ending before you reach normal retirement age under the plan, your plan may provide that your limit is the lesser of: Twice the annual limit ($35,000 for 2013), or The basic annual limit plus the amount of the basic limit not used in prior years (only allowed if not using age 50 or over catch-up contributions). File 2008 taxes online free Catch-up contributions. File 2008 taxes online free   You generally can have additional elective deferrals made to your governmental section 457 plan if: You reached age 50 by the end of the year, and No other elective deferrals can be made for you to the plan for the year because of limits or restrictions. File 2008 taxes online free If you qualify, your limit can be the lesser of your includible compensation or $17,500, plus $5,500. File 2008 taxes online free However, if you are within 3 years of retirement age and your plan provides the increased limit, discussed earlier, that limit may be higher. File 2008 taxes online free Designated Roth contributions. File 2008 taxes online free   Employers with section 401(k) and section 403(b) plans can create qualified Roth contribution programs so that you may elect to have part or all of your elective deferrals to the plan designated as after-tax Roth contributions. File 2008 taxes online free Designated Roth contributions are treated as elective deferrals, except that they are included in income. File 2008 taxes online free Your retirement plan must maintain separate accounts and recordkeeping for the designated Roth contributions. File 2008 taxes online free   Qualified distributions from a Roth plan are not included in income. File 2008 taxes online free In most cases, a distribution made before the end of the 5-tax-year period beginning with the first tax year for which you made a designated Roth contribution to the plan is not a qualified distribution. File 2008 taxes online free Reporting by employer. File 2008 taxes online free   Your employer generally should not include elective deferrals in your wages in box 1 of Form W-2. File 2008 taxes online free Instead, your employer should mark the Retirement plan checkbox in box 13 and show the total amount deferred in box 12. File 2008 taxes online free Section 501(c)(18)(D) contributions. File 2008 taxes online free   Wages shown in box 1 of your Form W-2 should not have been reduced for contributions you made to a section 501(c)(18)(D) retirement plan. File 2008 taxes online free The amount you contributed should be identified with code “H” in box 12. File 2008 taxes online free You may deduct the amount deferred subject to the limits that apply. File 2008 taxes online free Include your deduction in the total on Form 1040, line 36. File 2008 taxes online free Enter the amount and “501(c)(18)(D)” on the dotted line next to line 36. File 2008 taxes online free Designated Roth contributions. File 2008 taxes online free    These contributions are elective deferrals but are included in your wages in box 1 of Form W-2. File 2008 taxes online free Designated Roth contributions to a section 401(k) plan are reported using code AA in box 12, or, for section 403(b) plans, code BB in box 12. File 2008 taxes online free Excess deferrals. File 2008 taxes online free   If your deferrals exceed the limit, you must notify your plan by the date required by the plan. File 2008 taxes online free If the plan permits, the excess amount will be distributed to you. File 2008 taxes online free If you participate in more than one plan, you can have the excess paid out of any of the plans that permit these distributions. File 2008 taxes online free You must notify each plan by the date required by that plan of the amount to be paid from that particular plan. File 2008 taxes online free The plan then must pay you the amount of the excess, along with any income earned on that amount, by April 15 of the following year. File 2008 taxes online free   You must include the excess deferral in your income for the year of the deferral unless you have an excess deferral of a designated Roth contribution. File 2008 taxes online free File Form 1040 to add the excess deferral amount to your wages on line 7. File 2008 taxes online free Do not use Form 1040A or Form 1040EZ to report excess deferral amounts. File 2008 taxes online free Excess not distributed. File 2008 taxes online free   If you do not take out the excess amount, you cannot include it in the cost of the contract even though you included it in your income. File 2008 taxes online free Therefore, you are taxed twice on the excess deferral left in the plan—once when you contribute it, and again when you receive it as a distribution. File 2008 taxes online free Excess distributed to you. File 2008 taxes online free   If you take out the excess after the year of the deferral and you receive the corrective distribution by April 15 of the following year, do not include it in income again in the year you receive it. File 2008 taxes online free If you receive it later, you must include it in income in both the year of the deferral and the year you receive it. File 2008 taxes online free Any income on the excess deferral taken out is taxable in the tax year in which you take it out. File 2008 taxes online free If you take out part of the excess deferral and the income on it, allocate the distribution proportionately between the excess deferral and the income. File 2008 taxes online free    You should receive a Form 1099-R for the year in which the excess deferral is distributed to you. File 2008 taxes online free Use the following rules to report a corrective distribution shown on Form 1099-R for 2013. File 2008 taxes online free If the distribution was for a 2013 excess deferral, your Form 1099-R should have the code “8” in box 7. File 2008 taxes online free Add the excess deferral amount to your wages on your 2013 tax return. File 2008 taxes online free If the distribution was for a 2013 excess deferral to a designated Roth account, your Form 1099-R should have code “B” in box 7. File 2008 taxes online free Do not add this amount to your wages on your 2013 return. File 2008 taxes online free If the distribution was for a 2012 excess deferral, your Form 1099-R should have the code “P” in box 7. File 2008 taxes online free If you did not add the excess deferral amount to your wages on your 2012 tax return, you must file an amended return on Form 1040X, Amended U. File 2008 taxes online free S. File 2008 taxes online free Individual Income Tax Return. File 2008 taxes online free If you did not receive the distribution by April 15, 2013, you also must add it to your wages on your 2013 tax return. File 2008 taxes online free If the distribution was for the income earned on an excess deferral, your Form 1099-R should have the code “8” in box 7. File 2008 taxes online free Add the income amount to your wages on your 2013 income tax return, regardless of when the excess deferral was made. File 2008 taxes online free Report a loss on a corrective distribution of an excess deferral in the year the excess amount (reduced by the loss) is distributed to you. File 2008 taxes online free Include the loss as a negative amount on Form 1040, line 21 and identify it as “Loss on Excess Deferral Distribution. File 2008 taxes online free ”    Even though a corrective distribution of excess deferrals is reported on Form 1099-R, it is not otherwise treated as a distribution from the plan. File 2008 taxes online free It cannot be rolled over into another plan, and it is not subject to the additional tax on early distributions. File 2008 taxes online free Excess Contributions If you are a highly compensated employee, the total of your elective deferrals and other contributions made for you for any year under a section 401(k) plan or SARSEP can be, as a percentage of pay, no more than 125% of the average deferral percentage (ADP) of all eligible non-highly compensated employees. File 2008 taxes online free If the total contributed to the plan is more than the amount allowed under the ADP test, the excess contributions must be either distributed to you or recharacterized as after-tax employee contributions by treating them as distributed to you and then contributed by you to the plan. File 2008 taxes online free You must include the excess contributions in your income as wages on Form 1040, line 7. File 2008 taxes online free You cannot use Form 1040A or Form 1040EZ to report excess contribution amounts. File 2008 taxes online free If you receive a corrective distribution of excess contributions (and allocable income), it is included in your income in the year of the distribution. File 2008 taxes online free The allocable income is the amount of gain or loss through the end of the plan year for which the contribution was made that is allocable to the excess contributions. File 2008 taxes online free You should receive a Form 1099-R for the year the excess contributions are distributed to you. File 2008 taxes online free Add the distribution to your wages for that year. File 2008 taxes online free Even though a corrective distribution of excess contributions is reported on Form 1099-R, it is not otherwise treated as a distribution from the plan. File 2008 taxes online free It cannot be rolled over into another plan, and it is not subject to the additional tax on early distributions. File 2008 taxes online free Excess Annual Additions The amount contributed in 2013 to a defined contribution plan is generally limited to the lesser of 100% of your compensation or $51,000. File 2008 taxes online free Under certain circumstances, contributions that exceed these limits (excess annual additions) may be corrected by a distribution of your elective deferrals or a return of your after-tax contributions and earnings from these contributions. File 2008 taxes online free A corrective payment of excess annual additions consisting of elective deferrals or earnings from your after-tax contributions is fully taxable in the year paid. File 2008 taxes online free A corrective payment consisting of your after-tax contributions is not taxable. File 2008 taxes online free If you received a corrective payment of excess annual additions, you should receive a separate Form 1099-R for the year of the payment with the code “E” in box 7. File 2008 taxes online free Report the total payment shown in box 1 of Form 1099-R on line 16a of Form 1040 or line 12a of Form 1040A. File 2008 taxes online free Report the taxable amount shown in box 2a of Form 1099-R on line 16b of Form 1040 or line 12b of Form 1040A. File 2008 taxes online free Even though a corrective distribution of excess annual additions is reported on Form 1099-R, it is not otherwise treated as a distribution from the plan. File 2008 taxes online free It cannot be rolled over into another plan, and it is not subject to the additional tax on early distributions. File 2008 taxes online free Stock Options If you receive an option to buy or sell stock or other property as payment for your services, you may have income when you receive the option (the grant), when you exercise the option (use it to buy or sell the stock or other property), or when you sell or otherwise dispose of the option or property acquired through exercise of the option. File 2008 taxes online free The timing, type, and amount of income inclusion depend on whether you receive a nonstatutory stock option or a statutory stock option. File 2008 taxes online free Your employer can tell you which kind of option you hold. File 2008 taxes online free Nonstatutory Stock Options Grant of option. File 2008 taxes online free   If you are granted a nonstatutory stock option, you may have income when you receive the option. File 2008 taxes online free The amount of income to include and the time to include it depend on whether the fair market value of the option can be readily determined. File 2008 taxes online free The fair market value of an option can be readily determined if it is actively traded on an established market. File 2008 taxes online free    The fair market value of an option that is not traded on an established market can be readily determined only if all of the following conditions exist. File 2008 taxes online free You can transfer the option. File 2008 taxes online free You can exercise the option immediately in full. File 2008 taxes online free The option or the property subject to the option is not subject to any condition or restriction (other than a condition to secure payment of the purchase price) that has a significant effect on the fair market value of the option. File 2008 taxes online free The fair market value of the option privilege can be readily determined. File 2008 taxes online free The option privilege for an option to buy is the opportunity to benefit during the option's exercise period from any increase in the value of property subject to the option without risking any capital. File 2008 taxes online free For example, if during the exercise period the fair market value of stock subject to an option is greater than the option's exercise price, a profit may be realized by exercising the option and immediately selling the stock at its higher value. File 2008 taxes online free The option privilege for an option to sell is the opportunity to benefit during the exercise period from a decrease in the value of the property subject to the option. File 2008 taxes online free If you or a member of your family is an officer, director, or more-than-10% owner of an expatriated corporation, you may owe an excise tax on the value of nonstatutory options and other stock-based compensation from that corporation. File 2008 taxes online free For more information on the excise tax, see Internal Revenue Code section 4985. File 2008 taxes online free Option with readily determinable value. File 2008 taxes online free   If you receive a nonstatutory stock option that has a readily determinable fair market value at the time it is granted to you, the option is treated like other property received as compensation. File 2008 taxes online free See Restricted Property , later, for rules on how much income to include and when to include it. File 2008 taxes online free However, the rule described in that discussion for choosing to include the value of property in your income for the year of the transfer does not apply to a nonstatutory option. File 2008 taxes online free Option without readily determinable value. File 2008 taxes online free   If the fair market value of the option is not readily determinable at the time it is granted to you (even if it is determined later), you do not have income until you exercise or transfer the option. File 2008 taxes online free    Exercise or transfer of option. File 2008 taxes online free   When you exercise a nonstatutory stock option, the amount to include in your income depends on whether the option had a readily determinable value. File 2008 taxes online free Option with readily determinable value. File 2008 taxes online free   When you exercise a nonstatutory stock option that had a readily determinable value at the time the option was granted, you do not have to include any amount in income. File 2008 taxes online free Option without readily determinable value. File 2008 taxes online free   When you exercise a nonstatutory stock option that did not have a readily determinable value at the time the option was granted, the restricted prope
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File 2008 taxes online free 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). File 2008 taxes online free 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. File 2008 taxes online free The Office of Professional Responsibility generally has responsibility for matters related to practitioner conduct and exclusive responsibility for discipline, including disciplinary proceedings and sanctions. File 2008 taxes online free 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. File 2008 taxes online free What Is Practice Before the IRS? Practice before the IRS covers all matters relating to any of the following. File 2008 taxes online free Communicating with the IRS for a taxpayer regarding the taxpayer's rights, privileges, or liabilities under laws and regulations administered by the IRS. File 2008 taxes online free Representing a taxpayer at conferences, hearings, or meetings with the IRS. File 2008 taxes online free Preparing and filing documents, including tax returns, with the IRS for a taxpayer. File 2008 taxes online free Providing a client with written advice which has a potential for tax avoidance or evasion. File 2008 taxes online free Furnishing information at the request of the IRS or appearing as a witness for the taxpayer is not practice before the IRS. File 2008 taxes online free Who Can Practice Before the IRS? The following individuals can practice before the IRS. File 2008 taxes online free 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. File 2008 taxes online free Form 2848 can be used for this purpose. File 2008 taxes online free Attorneys. File 2008 taxes online free   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. File 2008 taxes online free Certified public accountants (CPAs). File 2008 taxes online free   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. File 2008 taxes online free Enrolled agents. File 2008 taxes online free   Any enrolled agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. File 2008 taxes online free Enrolled retirement plan agents. File 2008 taxes online free   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. File 2008 taxes online free 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. File 2008 taxes online free Enrolled actuaries. File 2008 taxes online free   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. File 2008 taxes online free 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. File 2008 taxes online free Student. File 2008 taxes online free    Under certain circumstances, a student who is supervised by a practitioner may request permission to represent another person before the IRS. File 2008 taxes online free For more information, see Authorization for special appearances, later. File 2008 taxes online free Registered tax return preparers and unenrolled return preparers. File 2008 taxes online free   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. File 2008 taxes online free 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. File 2008 taxes online free   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. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free   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. File 2008 taxes online free See Form 8821. File 2008 taxes online free Practice denied. File 2008 taxes online free   Any individual engaged in limited practice before the IRS who is involved in disreputable conduct is subject to disciplinary action. File 2008 taxes online free 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. File 2008 taxes online free Other individuals who may serve as representatives. File 2008 taxes online free   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. File 2008 taxes online free An individual. File 2008 taxes online free An individual can represent himself or herself before the IRS and does not have to file a written declaration of qualification and authority. File 2008 taxes online free A family member. File 2008 taxes online free An individual can represent members of his or her immediate family. File 2008 taxes online free Immediate family includes a spouse, child, parent, brother, or sister of the individual. File 2008 taxes online free An officer. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free A partner. File 2008 taxes online free A general partner may represent the partnership before the IRS. File 2008 taxes online free An employee. File 2008 taxes online free A regular full-time employee can represent his or her employer. File 2008 taxes online free 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. File 2008 taxes online free A fiduciary. File 2008 taxes online free 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. File 2008 taxes online free See Fiduciary under When Is a Power of Attorney Not Required, later. File 2008 taxes online free 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. File 2008 taxes online free See section 10. File 2008 taxes online free 7(c)(1)(vii) of Circular 230. File 2008 taxes online free 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. File 2008 taxes online free The prospective representative must request this authorization in writing from the Office of Professional Responsibility. File 2008 taxes online free However, it is granted only when extremely compelling circumstances exist. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free The issuance of a CAF number does not indicate that an individual is either recognized or authorized to practice before the IRS. File 2008 taxes online free It merely confirms that a centralized file for authorizations has been established for the individual under that number. File 2008 taxes online free Students in LITCs and the STCP. File 2008 taxes online free   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. File 2008 taxes online free Authorization requests must be made to the Office of Professional Responsibility. File 2008 taxes online free If granted, a letter authorizing the student's special appearance and detailing any conditions related to the appearance will be issued. File 2008 taxes online free Students receiving an authorization letter generally can represent taxpayers before any IRS function or office subject to any conditions in the authorization letter. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free If an individual loses eligibility to practice, the IRS will not recognize a power of attorney that names the individual as a representative. File 2008 taxes online free Corporations, associations, partnerships, and other persons that are not individuals. File 2008 taxes online free   These organizations (or persons) are not eligible to practice before the IRS. File 2008 taxes online free Loss of Eligibility Generally, individuals lose their eligibility to practice before the IRS in the following ways. File 2008 taxes online free Not meeting the requirements for renewal of enrollment (such as continuing professional education). File 2008 taxes online free Requesting to be placed in inactive retirement status. File 2008 taxes online free Being suspended or disbarred by the Office of Professional Responsibility for violating the regulations governing practice before the IRS. File 2008 taxes online free Failure to meet requirements. File 2008 taxes online free   Individuals who fail to comply with the requirements for eligibility for renewal of enrollment will be notified by the IRS. File 2008 taxes online free The notice will explain the reason for noncompliance and provide the individual with an opportunity to furnish information for reconsideration. File 2008 taxes online free The individual has 60 days from the date of the notice to respond. File 2008 taxes online free Inactive roster. File 2008 taxes online free   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. File 2008 taxes online free The individual must file an application for renewal and satisfy all requirements for renewal after being placed in inactive status. File 2008 taxes online free Otherwise, at the conclusion of the next renewal cycle, he or she will be removed from the roster and the enrollment or registration terminated. File 2008 taxes online free Inactive retirement status. File 2008 taxes online free   Individuals who request to be placed in an inactive retirement status will be ineligible to practice before the IRS. File 2008 taxes online free They must continue to adhere to all renewal requirements. File 2008 taxes online free 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. File 2008 taxes online free Suspension and disbarment. File 2008 taxes online free   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. File 2008 taxes online free This includes engaging in acts of disreputable conduct. File 2008 taxes online free For more information, see Incompetence and Disreputable Conduct under What are the Rules of Practice, later. File 2008 taxes online free   Practitioners who are suspended in a disciplinary proceeding are not allowed to practice before the IRS during the period of suspension. File 2008 taxes online free See What Is Practice Before the IRS, earlier. File 2008 taxes online free   Practitioners who are disbarred in a disciplinary proceeding are not allowed to practice before the IRS. File 2008 taxes online free However, a practitioner can seek reinstatement from the Office of Professional Responsibility five years after disbarment. File 2008 taxes online free   If the practitioner seeks reinstatement, he or she may not practice before the IRS until the Office of Professional Responsibility authorizes reinstatement. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free Enrollment also can be granted to an applicant who qualifies because of past service and technical experience in the IRS. File 2008 taxes online free In either case, certain application forms, discussed next, must be filed. File 2008 taxes online free Additionally, an applicant must not have engaged in any conduct that would justify suspension or disbarment from practice before the IRS. File 2008 taxes online free See Incompetence and Disreputable Conduct, later. File 2008 taxes online free Form 2587. File 2008 taxes online free   Applicants can apply to take the special enrollment examination by filing Form 2587, Application for Special Enrollment Examination. File 2008 taxes online free Form 2587 can be filed online, by mail, or by fax. File 2008 taxes online free For more information, see instructions and fees listed on the form. File 2008 taxes online free To get Form 2587, see How To Get Tax Help, later. File 2008 taxes online free Form 23 and Form 23-EP. File 2008 taxes online free   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. File 2008 taxes online free The application must include a check or money order in the amount of the fee shown on Form 23 or Form 23-EP. File 2008 taxes online free Alternatively, payment may be made electronically pursuant to instructions on the forms. File 2008 taxes online free To get Form 23 or Form 23-EP, see How To Get Tax Help, later. File 2008 taxes online free Form 5434. File 2008 taxes online free   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. File 2008 taxes online free The application must include a check or money order in the amount of the fee shown on Form 5434. File 2008 taxes online free To get Form 5434, see How To Get Tax Help, later. File 2008 taxes online free Period of enrollment. File 2008 taxes online free   An enrollment card will be issued to each individual whose enrollment application is approved. File 2008 taxes online free The individual is enrolled until the expiration date shown on the enrollment card or certificate. File 2008 taxes online free 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). File 2008 taxes online free What Are the Rules of Practice? The rules governing practice before the IRS are published in the Code of Federal Regulations at 31 C. File 2008 taxes online free F. File 2008 taxes online free R. File 2008 taxes online free part 10 and reprinted in Treasury Department Circular No. File 2008 taxes online free 230 (Circular 230). File 2008 taxes online free 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. File 2008 taxes online free In addition, a practitioner cannot engage in disreputable conduct (discussed later). File 2008 taxes online free Any practitioner who does not comply with the rules of practice or engages in disreputable conduct is subject to disciplinary action. File 2008 taxes online free Also, unenrolled preparers must comply with the rules of practice and conduct to exercise the privilege of limited practice before the IRS. File 2008 taxes online free See Publication 470 for a discussion of the special rules for limited practice by unenrolled preparers. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free Communications regarding corporate tax shelters. File 2008 taxes online free   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. File 2008 taxes online free Duty to advise. File 2008 taxes online free   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. File 2008 taxes online free Due diligence. File 2008 taxes online free   A practitioner must exercise due diligence when performing the following duties. File 2008 taxes online free Preparing or assisting in the preparing, approving, and filing of returns, documents, affidavits, and other papers relating to IRS matters. File 2008 taxes online free Determining the correctness of oral or written representations made by him or her to the Department of the Treasury. File 2008 taxes online free Determining the correctness of oral or written representations made by him or her to clients with reference to any matter administered by the IRS. File 2008 taxes online free Restrictions Practitioners are restricted from engaging in certain practices. File 2008 taxes online free The following paragraphs discuss some of these restricted practices. File 2008 taxes online free Delays. File 2008 taxes online free   A practitioner must not unreasonably delay the prompt disposition of any matter before the IRS. File 2008 taxes online free Assistance from disbarred or suspended persons and former IRS employees. File 2008 taxes online free   A practitioner must not knowingly, directly or indirectly, do the following. File 2008 taxes online free 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. File 2008 taxes online free Accept assistance from any former government employee where provisions of Circular 230 or any federal law would be violated. File 2008 taxes online free Performance as a notary. File 2008 taxes online free   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. File 2008 taxes online free Negotiations of taxpayer refund checks. File 2008 taxes online free   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. File 2008 taxes online free 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. File 2008 taxes online free The following list contains examples of conduct that is considered disreputable. File 2008 taxes online free Being convicted of any criminal offense under the revenue laws or of any offense involving dishonesty or breach of trust. File 2008 taxes online free Knowingly giving false or misleading information in connection with federal tax matters, or participating in such activity. File 2008 taxes online free Soliciting employment by prohibited means as discussed in section 10. File 2008 taxes online free 30 of Circular 230. File 2008 taxes online free Willfully failing to file a federal tax return, evading or attempting to evade any federal tax or payment, or participating in such actions. File 2008 taxes online free Misappropriating, or failing to properly and promptly remit, funds received from clients for payment of taxes or other obligations due the United States. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free Knowingly aiding and abetting another person to practice before the IRS during a period of suspension, disbarment, or ineligibility of that other person. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free A practitioner will be given the opportunity to demonstrate compliance with the rules before any disciplinary action is taken. File 2008 taxes online free Authorizing a Representative You may either represent yourself, or you may authorize an individual to represent you before the IRS. File 2008 taxes online free If you chose to have someone represent you, your representative must be a person eligible to practice before the IRS. File 2008 taxes online free See Who Can Practice Before the IRS, earlier. File 2008 taxes online free What Is a Power of Attorney? A power of attorney is your written authorization for an individual to act on your behalf. File 2008 taxes online free If the authorization is not limited, the individual generally can perform all acts that you can perform. File 2008 taxes online free The authority granted to a registered tax return preparer or an unenrolled preparer is limited. File 2008 taxes online free For information on the limits regarding registered tax return preparers, see Circular 230 §10. File 2008 taxes online free 3(f). File 2008 taxes online free For information on the limits regarding unenrolled preparers, see Publication 470. File 2008 taxes online free Acts performed. File 2008 taxes online free   Any representative, other than a registered tax return preparer or an unenrolled return preparer, can usually perform the following acts. File 2008 taxes online free Represent you before any office of the IRS. File 2008 taxes online free 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. File 2008 taxes online free Sign a consent to extend the statutory time period for assessment or collection of a tax. File 2008 taxes online free Sign a closing agreement. File 2008 taxes online free Signing your return. File 2008 taxes online free   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. File 2008 taxes online free 6012-1(a)(5)). File 2008 taxes online free You specifically authorize this in your power of attorney. File 2008 taxes online free For example, the regulation permits a representative to sign your return if you are unable to sign the return due to: Disease or injury. File 2008 taxes online free 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. File 2008 taxes online free Other good cause if specific permission is requested of and granted by the IRS. File 2008 taxes online free 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. File 2008 taxes online free For more information, see the Form 2848 instructions. File 2008 taxes online free Limitation on substitution or delegation. File 2008 taxes online free   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. File 2008 taxes online free   After a substitution has been made, only the newly recognized representative will be recognized as the taxpayer's representative. File 2008 taxes online free If a delegation of power has been made, both the original and the delegated representative will be recognized by the IRS to represent you. File 2008 taxes online free Disclosure of returns to a third party. File 2008 taxes online free   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. File 2008 taxes online free Incapacity or incompetency. File 2008 taxes online free   A power of attorney is generally terminated if you become incapacitated or incompetent. File 2008 taxes online free   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. File 2008 taxes online free See Non-IRS powers of attorney, later. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free Represent you at a meeting with the IRS. File 2008 taxes online free Prepare and file a written response to the IRS. File 2008 taxes online free Form Required Use Form 2848 to appoint a recognized representative to act on your behalf before the IRS. File 2008 taxes online free Individuals recognized to practice before the IRS are listed under Part II, Declaration of Representative, of Form 2848. File 2008 taxes online free Your representative must complete that part of the form. File 2008 taxes online free Non-IRS powers of attorney. File 2008 taxes online free   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. File 2008 taxes online free For more information, see Processing a non-IRS power of attorney, later. File 2008 taxes online free   If you want to use a power of attorney document other than Form 2848, it must contain the following information. File 2008 taxes online free Your name and mailing address. File 2008 taxes online free Your social security number and/or employer identification number. File 2008 taxes online free Your employee plan number, if applicable. File 2008 taxes online free The name and mailing address of your representative(s). File 2008 taxes online free The types of tax involved. File 2008 taxes online free The federal tax form number. File 2008 taxes online free The specific year(s) or period(s) involved. File 2008 taxes online free For estate tax matters, the decedent's date of death. File 2008 taxes online free A clear expression of your intention concerning the scope of authority granted to your representative(s). File 2008 taxes online free Your signature and date. File 2008 taxes online free You also must attach to the non-IRS power of attorney a signed and dated statement made by your representative. File 2008 taxes online free This statement, which is referred to as the Declaration of Representative, is contained in Part II of Form 2848. File 2008 taxes online free 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. File 2008 taxes online free 502(b). File 2008 taxes online free Required information missing. File 2008 taxes online free   The IRS will not accept your non-IRS power of attorney if it does not contain all the information listed above. File 2008 taxes online free You can sign and submit a completed Form 2848 or a new non-IRS power of attorney that contains all the information. File 2008 taxes online free 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. File 2008 taxes online free Procedure for perfecting a non-IRS power of attorney. File 2008 taxes online free   Under the following conditions, the attorney-in-fact named in your non-IRS power of attorney can sign a Form 2848 on your behalf. File 2008 taxes online free The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general authority to perform any acts). File 2008 taxes online free 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. File 2008 taxes online free Example. File 2008 taxes online free 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. File 2008 taxes online free The power of attorney grants Ed the authority to perform any and all acts on John's behalf. File 2008 taxes online free However, it does not list specific tax-related information such as types of tax or tax form numbers. File 2008 taxes online free Shortly after John signs the power of attorney, he is declared incompetent. File 2008 taxes online free Later, a federal tax matter arises concerning a prior year return filed by John. File 2008 taxes online free Ed attempts to represent John before the IRS but is rejected because the durable power of attorney does not contain required information. File 2008 taxes online free 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. File 2008 taxes online free If Ed can practice before the IRS (see Who Can Practice Before the IRS, earlier), he can name himself as representative on Form 2848. File 2008 taxes online free Otherwise, he must name another individual who can practice before the IRS. File 2008 taxes online free Processing a non-IRS power of attorney. File 2008 taxes online free   The IRS has a centralized computer database system called the CAF system. File 2008 taxes online free This system contains information on the authority of taxpayer representatives. File 2008 taxes online free Generally, when you submit a power of attorney document to the IRS, it is processed for inclusion on the CAF system. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free   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. File 2008 taxes online free Your signature is not required; however, your attorney-in-fact must sign the Declaration of Representative (see Part II of Form 2848). File 2008 taxes online free Preparation of Form — Helpful Hints The preparation of Form 2848 is illustrated by an example, later under How Do I Fill Out Form 2848. File 2008 taxes online free However, the following will also assist you in preparing the form. File 2008 taxes online free Line-by-line hints. File 2008 taxes online free   The following hints are summaries of some of the line-by-line instructions for Form 2848. File 2008 taxes online free Line 1—Taxpayer information. File 2008 taxes online free   If a joint return is involved, the husband and wife each file a separate Form 2848 if they both want to be represented. File 2008 taxes online free If only one spouse wants to be represented in the matter, that spouse files a Form 2848. File 2008 taxes online free Line 2—Representative(s). File 2008 taxes online free   Only individuals may be named as representatives. File 2008 taxes online free If your representative has not been assigned a CAF number, enter “None” on that line and the IRS will issue one to your representative. File 2008 taxes online free If the representative's address or phone number has changed since the CAF number was issued, you should check the appropriate box. File 2008 taxes online free Enter your representative's fax number if available. File 2008 taxes online free   If you want to name more than three representatives, attach additional Form(s) 2848. File 2008 taxes online free The IRS can send copies of notices and communications to two of your representatives. File 2008 taxes online free 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. File 2008 taxes online free If you do not check the boxes, your representatives will not routinely receive copies of notices and communications. File 2008 taxes online free Line 3—Tax matters. File 2008 taxes online free   You may list any tax years or periods that have already ended as of the date you sign the power of attorney. File 2008 taxes online free 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. File 2008 taxes online free The 3 future periods are determined starting after December 31 of the year the power of attorney is received by the IRS. File 2008 taxes online free However, avoid general references such as “all years” or “all taxes. File 2008 taxes online free ” Any Form 2848 with general references will be returned. File 2008 taxes online free Line 4—Specific use not recorded on Centralized Authorization File (CAF). File 2008 taxes online free   Certain matters cannot be recorded on the CAF system. File 2008 taxes online free Examples of such matters include, but are not limited to, the following. File 2008 taxes online free Requests for a private letter ruling or technical advice. File 2008 taxes online free Applications for an employer identification number (EIN). File 2008 taxes online free Claims filed on Form 843, Claim for Refund and Request for Abatement. File 2008 taxes online free Corporate dissolutions. File 2008 taxes online free Requests for change of accounting method. File 2008 taxes online free Requests for change of accounting period. File 2008 taxes online free Applications for recognition of exemption under sections 501(c)(3), 501(a), or 521 (Forms 1023, 1034, or 1028). File 2008 taxes online free Request for a determination of the qualified status of an employee benefit plan (Forms 5300, 5307, or 5310). File 2008 taxes online free Application for Award for Original Information under section 7623. File 2008 taxes online free Voluntary submissions under the Employee Plans Compliance Resolution System (EPCRS). File 2008 taxes online free Freedom of Information Act requests. File 2008 taxes online free If the tax matter described on line 3 of Form 2848 concerns one of these matters specifically, check the box on line 4. File 2008 taxes online free If this box is checked, the representative should mail or fax the power of attorney to the IRS office handling the matter. File 2008 taxes online free Otherwise, the representative should bring a copy of the power of attorney to each meeting with the IRS. File 2008 taxes online free Where To File a Power of Attorney Generally, you can mail or fax a paper Form 2848 directly to the IRS. File 2008 taxes online free To determine where you should file Form 2848, see Where To File in the instructions for Form 2848. File 2008 taxes online free If Form 2848 is for a specific use, mail or fax it to the office handling that matter. File 2008 taxes online free For more information on specific use, see the Instructions for Form 2848, line 4. File 2008 taxes online free FAX copies. File 2008 taxes online free   The IRS will accept a copy of a power of attorney that is submitted by facsimile transmission (fax). File 2008 taxes online free 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. File 2008 taxes online free Your representative may be able to file Form 2848 electronically via the IRS website. File 2008 taxes online free For more information, your representative can go to www. File 2008 taxes online free irs. File 2008 taxes online free gov and under the Tax Professionals tab, click on e-services–Online Tools for Tax Professionals. File 2008 taxes online free If you complete Form 2848 for electronic signature authorization, do not file Form 2848 with the IRS. File 2008 taxes online free Instead, give it to your representative, who will retain the document. File 2008 taxes online free Updating a power of attorney. File 2008 taxes online free   Submit any update or modification to an existing power of attorney in writing. File 2008 taxes online free Your signature (or the signature of the individual(s) authorized to sign on your behalf) is required. File 2008 taxes online free 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. File 2008 taxes online free   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. File 2008 taxes online free 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. File 2008 taxes online free A written notice of substitution or delegation signed by the recognized representative. File 2008 taxes online free A written declaration of representative made by the new representative. File 2008 taxes online free A copy of the power of attorney that specifically authorizes the substitution or delegation. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free Note. File 2008 taxes online free The filing of Form 2848 will not revoke any  Form 8821 that is in effect. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free If you do not have a copy of the power of attorney you want to revoke or withdraw, send a statement to the IRS. File 2008 taxes online free 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. File 2008 taxes online free If the taxpayer is revoking, list the name and address of each recognized representative whose authority is revoked. File 2008 taxes online free 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. File 2008 taxes online free If the representative is withdrawing, list the name, TIN, and address (if known) of the taxpayer. File 2008 taxes online free 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. File 2008 taxes online free A power of attorney held by a student will be recorded on the CAF system for 130 days from the receipt date. File 2008 taxes online free If you are authorizing a student to represent you after that time, you will need to submit a current and valid Form 2848. File 2008 taxes online free 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. File 2008 taxes online free The following situations do not require a power of attorney. File 2008 taxes online free Providing information to the IRS. File 2008 taxes online free Authorizing the disclosure of tax return information through Form 8821, Tax Information Authorization, or other written or oral disclosure consent. File 2008 taxes online free Allowing the IRS to discuss return information with a third party via the checkbox provided on a tax return or other document. File 2008 taxes online free Allowing a tax matters partner or person (TMP) to perform acts for the partnership. File 2008 taxes online free Allowing the IRS to discuss return information with a fiduciary. File 2008 taxes online free How Do I Fill Out Form 2848? The following example illustrates how to complete Form 2848. File 2008 taxes online free The two completed forms for this example are shown on the next pages. File 2008 taxes online free Example. File 2008 taxes online free Stan and Mary Doe have been notified that their joint tax returns (Forms 1040) for 2009, 2010, and 2011 are being examined. File 2008 taxes online free They have decided to appoint Jim Smith, an enrolled agent, to represent them in this matter and any future matters concerning these returns. File 2008 taxes online free Jim, who has prepared returns at the same location for years, already has a Centralized Authorization File (CAF) number assigned to him. File 2008 taxes online free Mary does not want Jim to sign any agreements on her behalf, but Stan is willing to have Jim do so. File 2008 taxes online free They want copies of all notices and written communications sent to Jim. File 2008 taxes online free This is the first time Stan and Mary have given power of attorney to anyone. File 2008 taxes online free They should each complete a Form 2848 as follows. File 2008 taxes online free Line 1—Taxpayer information. File 2008 taxes online free   Stan and Mary must each file a separate Form 2848. File 2008 taxes online free On his separate Form 2848, Stan enters his name, street address, and social security number in the spaces provided. File 2008 taxes online free Mary does likewise on her separate Form 2848. File 2008 taxes online free Line 2—Representative(s). File 2008 taxes online free   On their separate Forms 2848, Stan and Mary each enters the name and current address of their chosen representative, Jim Smith. File 2008 taxes online free 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. File 2008 taxes online free They also enter Mr. File 2008 taxes online free Smith's CAF number, his telephone number, and his fax number. File 2008 taxes online free Mr. File 2008 taxes online free 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. File 2008 taxes online free Line 3—Tax Matters. File 2008 taxes online free   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. File 2008 taxes online free Line 4—Specific use not recorded on Centralized Authorization File (CAF). File 2008 taxes online free   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. File 2008 taxes online free See Preparation of Form — Helpful Hints, earlier. File 2008 taxes online free Line 5—Acts authorized. File 2008 taxes online free   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. File 2008 taxes online free Stan does not wish to restrict the authority of Jim Smith in this regard, so he leaves line 5 of his Form 2848 blank. File 2008 taxes online free If either Mary or Stan had chosen, they could have listed other restrictions on line 5 of their separate Forms 2848. File 2008 taxes online free Line 6—Retention/revocation of prior power(s) of attorney. File 2008 taxes online free   Stan and Mary are each filing their first powers of attorney, so they make no entry on this line. File 2008 taxes online free 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. File 2008 taxes online free   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. File 2008 taxes online free (See Revocation of Power of Attorney/Withdrawal of Representative, earlier, for the special rules that apply. File 2008 taxes online free ) Line 7—Signature of taxpayer. File 2008 taxes online free   Stan and Mary each signs and dates his or her Form 2848. File 2008 taxes online free If a taxpayer does not sign, the IRS cannot accept the form. File 2008 taxes online free Part II—Declaration of Representative. File 2008 taxes online free   Jim Smith must complete this part of Form 2848. File 2008 taxes online free If he does not sign this part, the IRS cannot accept the form. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free Therefore, during this interim period, IRS personnel may request that you or your representative bring a copy to any meeting with the IRS. File 2008 taxes online free This image is too large to be displayed in the current screen. File 2008 taxes online free Please click the link to view the image. File 2008 taxes online free Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. File 2008 taxes online free Please click the link to view the image. File 2008 taxes online free Filled-in Form 2848 - Page 2 This image is too large to be displayed in the current screen. File 2008 taxes online free Please click the link to view the image. File 2008 taxes online free Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. File 2008 taxes online free Please click the link to view the image. File 2008 taxes online free 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. File 2008 taxes online free Incomplete document. File 2008 taxes online free   If Form 2848 is incomplete, the IRS will attempt to secure the missing information either by writing or telephoning you or your representative. File 2008 taxes online free For example, if your signature or signature date is missing, the IRS will contact you. File 2008 taxes online free 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. File 2008 taxes online free   In either case, the power of attorney is not considered valid until all required information is entered on the document. File 2008 taxes online free 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. File 2008 taxes online free Complete document. File 2008 taxes online free   If the power of attorney is complete and valid, the IRS will take action to recognize the representative. File 2008 taxes online free In most instances, this includes processing the document on the CAF system. File 2008 taxes online free 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. File 2008 taxes online free Documents not processed on CAF. File 2008 taxes online free   Specific-use powers of attorney are not processed on the CAF system (see Preparation of Form – Helpful Hints, earlier). File 2008 taxes online free For example, a power of attorney that is a one-time or specific-issue grant of authority is not processed on the CAF system. File 2008 taxes online free These documents remain with the related case files. File 2008 taxes online free In this situation, you should check the box on line 4 of Form 2848. File 2008 taxes online free In these situations, the representative should bring a copy of the power of attorney to each meeting with the IRS. File 2008 taxes online free Dealing With the Representative After a valid power of attorney is filed, the IRS will recognize your representative. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free Notices and other correspondence. File 2008 taxes online free   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. File 2008 taxes online free 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. File 2008 taxes online free This includes notices and letters produced either at the Martinsburg Computing Center, or other IRS centers. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free By selecting the method that is best for you, you will have quick and easy access to tax help. File 2008 taxes online free Free help with your return. File 2008 taxes online free   Free help in preparing your return is available nationwide from IRS-certified volunteers. File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free To find the nearest VITA or TCE site, visit IRS. File 2008 taxes online free gov or call 1-800-906-9887 or 1-800-829-1040. File 2008 taxes online free   As part of the TCE program, AARP offers the Tax-Aide counseling program. File 2008 taxes online free To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. File 2008 taxes online free aarp. File 2008 taxes online free org/money/taxaide. File 2008 taxes online free   For more information on these programs, go to IRS. File 2008 taxes online free gov and enter keyword “VITA” in the upper right-hand corner. File 2008 taxes online free Internet. File 2008 taxes online free You can access the IRS website at IRS. File 2008 taxes online free gov 24 hours a day, 7 days a week to: E-file your return. File 2008 taxes online free Find out about commercial tax preparation and e-file services available free to eligible taxpayers. File 2008 taxes online free Check the status of your refund. File 2008 taxes online free Go to IRS. File 2008 taxes online free gov and click on Where's My Refund. File 2008 taxes online free 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. File 2008 taxes online free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File 2008 taxes online free 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. File 2008 taxes online free Download forms, including talking tax forms, instructions, and publications. File 2008 taxes online free Order IRS products online. File 2008 taxes online free Research your tax questions online. File 2008 taxes online free Search publications online by topic or keyword. File 2008 taxes online free Use the online Internal Revenue Code, regulations, or other official guidance. File 2008 taxes online free View Internal Revenue Bulletins (IRBs) published in the last few years. File 2008 taxes online free Figure your withholding allowances using the withholding calculator online at www. File 2008 taxes online free irs. File 2008 taxes online free gov/individuals. File 2008 taxes online free Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. File 2008 taxes online free irs. File 2008 taxes online free gov/individuals. File 2008 taxes online free Sign up to receive local and national tax news by email. File 2008 taxes online free Get information on starting and operating a small business. File 2008 taxes online free Phone. File 2008 taxes online free Many services are available by phone. File 2008 taxes online free   Ordering forms, instructions, and publications. File 2008 taxes online free Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. File 2008 taxes online free You should receive your order within 10 days. File 2008 taxes online free Asking tax questions. File 2008 taxes online free Call the IRS with your tax questions at 1-800-829-1040. File 2008 taxes online free Solving problems. File 2008 taxes online free You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. File 2008 taxes online free An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. File 2008 taxes online free Call your local Taxpayer Assistance Center for an appointment. File 2008 taxes online free To find the number, go to www. File 2008 taxes online free irs. File 2008 taxes online free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File 2008 taxes online free TTY/TDD equipment. File 2008 taxes online free If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. File 2008 taxes online free TeleTax topics. File 2008 taxes online free Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. File 2008 taxes online free Refund information. File 2008 taxes online free 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). File 2008 taxes online free 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. File 2008 taxes online free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File 2008 taxes online free 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. File 2008 taxes online free 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. File 2008 taxes online free Other refund information. File 2008 taxes online free To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. File 2008 taxes online free Evaluating the quality of our telephone services. File 2008 taxes online free To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. File 2008 taxes online free One method is for a second IRS representative to listen in on or record random telephone calls. File 2008 taxes online free Another is to ask some callers to complete a short survey at the end of the call. File 2008 taxes online free Walk-in. File 2008 taxes online free Many products and services are available on a walk-in basis. File 2008 taxes online free   Products. File 2008 taxes online free You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File 2008 taxes online free 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. File 2008 taxes online free Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. File 2008 taxes online free Services. File 2008 taxes online free You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. File 2008 taxes online free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File 2008 taxes online free 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. File 2008 taxes online free No appointment is necessary—just walk in. File 2008 taxes online free If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. File 2008 taxes online free A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. File 2008 taxes online free If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. File 2008 taxes online free All other issues will be handled without an appointment. File 2008 taxes online free To find the number of your local office, go to  www. File 2008 taxes online free irs. File 2008 taxes online free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File 2008 taxes online free Mail. File 2008 taxes online free You can send your order for forms, instructions, and publications to the address below. File 2008 taxes online free You should receive a response within 10 days after your request is received. File 2008 taxes online free  Internal Revenue Service 1201 N. File 2008 taxes online free Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. File 2008 taxes online free   The Taxpayer Advocate Service (TAS) is your voice at the IRS. File 2008 taxes online free Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. File 2008 taxes online free 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. File 2008 taxes online free Remember, the worst thing you can do is nothing at all. File 2008 taxes online free   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. File 2008 taxes online free You face (or your business is facing) an immediate threat of adverse action. File 2008 taxes online free 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. File 2008 taxes online free   If you qualify for our help, we’ll do everything we can to get your problem resolved. 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File 2008 taxes online free You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. File 2008 taxes online free   TAS also handles large-scale or systemic problems that affect many taxpayers. File 2008 taxes online free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. File 2008 taxes online free irs. File 2008 taxes online free gov/advocate. File 2008 taxes online free Low Income Taxpayer Clinics (LITCs). File 2008 taxes online free   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. File 2008 taxes online free Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. File 2008 taxes online free 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. 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File 2008 taxes online free The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. File 2008 taxes online free The majority of the information and services listed in this publication are available to you free of charge. File 2008 taxes online free If there is a fee associated with a resource or service, it is listed in the publication. File 2008 taxes online free   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. File 2008 taxes online free DVD for tax products. File 2008 taxes online free You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. File 2008 taxes online free Prior-year forms, instructions, and publications. File 2008 taxes online free Tax Map: an electronic research tool and finding aid. File 2008 taxes online free Tax law frequently asked questions. File 2008 taxes online free Tax Topics from the IRS telephone response system. File 2008 taxes online free Internal Revenue Code—Title 26 of the U. File 2008 taxes online free S. File 2008 taxes online free Code. File 2008 taxes online free Links to other Internet based Tax Research Materials. File 2008 taxes online free Fill-in, print, and save features for most tax forms. File 2008 taxes online free Internal Revenue Bulletins. File 2008 taxes online free Toll-free and email technical support. File 2008 taxes online free Two releases during the year. File 2008 taxes online free  – The first release will ship the beginning of January. File 2008 taxes online free  – The final release will ship the beginning of March. File 2008 taxes online free Purchase the DVD from National Technical Information Service (NTIS) at www. File 2008 taxes online free irs. File 2008 taxes online free 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). File 2008 taxes online free Prev  Up  Next   Home   More Online Publications