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Form 1040

How To Amend Tax Return OnlinePenalties For Late Tax ReturnsIrs Ez Form 2011Turbotax For MilitaryFile 1040 Ez OnlineDidn't File Taxes Last YearIrs 1040 Ez Online FilingH&r Block 2011 Tax ReturnFile 1040xTurbo Tax Free For Military1040ez WorksheetWww Irs Gov 1040x InstructionsFile Taxes For 2012 Free1040 Ez InstructionsE-file 2012How Do I File My 2012 TaxesHr Block Tax Filing1040ez 2014 FormsFederal Income Tax Forms 2012Can I Efile A 1040xWhere Can I File My 2010 Taxes Online For FreeCan You File 2012 Taxes OnlineHow To Ammend 2010 Tax ReturnHow To Fill Out 1040xFederal1040x AmendmentAmended Tax Return FormIrs Free E File 2012State ReturnsFree State Tax ExtensionFree Income Tax PreparationTaxes For 20121040ez Form 2013Taxes AmendmentHow Do You Amend Your TaxesIrs 2012 Taxes2011 Tax PrepFederal Income Tax Forms 1040ezComplete 1040x OnlineWhere Can I File My 2012 Taxes For FreeHow Can I File My State Taxes For Free

Form 1040

Form 1040 Index A Accrued leave payment Disability retirement and, Accrued leave payment. Form 1040 Assistance (see Tax help) C Care Dependent care benefits, Dependent Care Benefits Child and dependent care expenses, Child and Dependent Care Credit Compensation for permanent loss or disfigurement, Other Payments Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Damages, physical injury or sickness, Other Payments Dependent care assistance, Dependent Care Benefits Disability Pensions, Disability Pensions Disability benefits, no-fault car insurance policy, Other Payments Disability pensions, Disability Pensions E Exclusion from income Employer-provided dependent care benefits, Exclusion or deduction. Form 1040 F Form W-2 Dependent care benefits, Statement for employee. Form 1040 Free tax services, Free help with your tax return. Form 1040 H Help (see Tax help) I Impairment-related work expenses Definition, Impairment-related expenses defined. Form 1040 Impairment–related work expenses, Impairment-Related Work Expenses Income, Income Compensation for permanent loss or disfigurement, Other Payments Dependent care assistance, Dependent Care Benefits Disability pensions, Disability Pensions Long-term care insurance, Long-Term Care Insurance Military and government disability pensions, Military and Government Disability Pensions No-fault car insurance policy disability benefits, Other Payments Physical injury or sickness damages, Other Payments Social security and railroad retirement benefits, Social Security and Railroad Retirement Benefits Supplemental security income (SSI) payments, Supplemental security income (SSI) payments. Form 1040 VA disability benefits, VA disability benefits. Form 1040 Welfare fund benefits, Other Payments Workers compensation, Other Payments Itemized deductions, Itemized Deductions Impairment-related work expenses, Impairment-Related Work Expenses Medical expenses, Medical Expenses L Long-term care insurance, Long-Term Care Insurance M Medical expenses, Medical Expenses Military and government disability pensions, Military and Government Disability Pensions N No-fault car insurance policy disability benefits, Other Payments P Pensions Disability pensions, Disability Pensions Physical injury or sickness damages, Other Payments Profit-sharing plan, Retirement and profit-sharing plans. Form 1040 Publications (see Tax help) S Social security and railroad retirement benefits, Social Security and Railroad Retirement Benefits Supplemental security income (SSI) payments, Supplemental security income (SSI) payments. Form 1040 T Tax credits, Tax Credits Child and dependent care credit, Child and Dependent Care Credit Credit for the elderly or the disabled, Credit for the Elderly or the Disabled Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help V VA disability benefits, VA disability benefits. Form 1040 W Welfare fund benefits, Other Payments Workers compensation, Other Payments Prev  Up     Home   More Online Publications
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Understanding Your CP237 Notice

We sent you a replacement refund check.


What you need to do

  • If you have the expired check, please destroy it.
  • When you receive the new check, remember to cash it.

You may want to...

  • Call 1-800-829-3676 (1-800-TAX-FORM) to order forms and publications.

Answers to Common Questions

 

When will I receive my replacement check?
You should receive the replacement check within 30 days.

Can I request that you mail my refund check to an alternate address?
Refund checks are mailed only to the address of record, which is the address provided on the tax return or the result of a permanent address change request submitted after the return is filed.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.


Understanding your notice

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

Notice CP237, Page 1

Page Last Reviewed or Updated: 07-Aug-2013

Printable samples of this notice (PDF)

 

 

How to get help

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

The Form 1040

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