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Myfreetaxes 2013 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). Myfreetaxes 2013 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. Myfreetaxes 2013 The Office of Professional Responsibility generally has responsibility for matters related to practitioner conduct and exclusive responsibility for discipline, including disciplinary proceedings and sanctions. Myfreetaxes 2013 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. Myfreetaxes 2013 What Is Practice Before the IRS? Practice before the IRS covers all matters relating to any of the following. Myfreetaxes 2013 Communicating with the IRS for a taxpayer regarding the taxpayer's rights, privileges, or liabilities under laws and regulations administered by the IRS. Myfreetaxes 2013 Representing a taxpayer at conferences, hearings, or meetings with the IRS. Myfreetaxes 2013 Preparing and filing documents, including tax returns, with the IRS for a taxpayer. Myfreetaxes 2013 Providing a client with written advice which has a potential for tax avoidance or evasion. Myfreetaxes 2013 Furnishing information at the request of the IRS or appearing as a witness for the taxpayer is not practice before the IRS. Myfreetaxes 2013 Who Can Practice Before the IRS? The following individuals can practice before the IRS. Myfreetaxes 2013 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. Myfreetaxes 2013 Form 2848 can be used for this purpose. Myfreetaxes 2013 Attorneys. Myfreetaxes 2013   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. Myfreetaxes 2013 Certified public accountants (CPAs). Myfreetaxes 2013   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. Myfreetaxes 2013 Enrolled agents. Myfreetaxes 2013   Any enrolled agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. Myfreetaxes 2013 Enrolled retirement plan agents. Myfreetaxes 2013   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. Myfreetaxes 2013 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. Myfreetaxes 2013 Enrolled actuaries. Myfreetaxes 2013   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. Myfreetaxes 2013 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. Myfreetaxes 2013 Student. Myfreetaxes 2013    Under certain circumstances, a student who is supervised by a practitioner may request permission to represent another person before the IRS. Myfreetaxes 2013 For more information, see Authorization for special appearances, later. Myfreetaxes 2013 Registered tax return preparers and unenrolled return preparers. Myfreetaxes 2013   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. Myfreetaxes 2013 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. Myfreetaxes 2013   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. Myfreetaxes 2013 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. Myfreetaxes 2013 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. Myfreetaxes 2013   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. Myfreetaxes 2013 See Form 8821. Myfreetaxes 2013 Practice denied. Myfreetaxes 2013   Any individual engaged in limited practice before the IRS who is involved in disreputable conduct is subject to disciplinary action. Myfreetaxes 2013 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. Myfreetaxes 2013 Other individuals who may serve as representatives. Myfreetaxes 2013   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. Myfreetaxes 2013 An individual. Myfreetaxes 2013 An individual can represent himself or herself before the IRS and does not have to file a written declaration of qualification and authority. Myfreetaxes 2013 A family member. Myfreetaxes 2013 An individual can represent members of his or her immediate family. Myfreetaxes 2013 Immediate family includes a spouse, child, parent, brother, or sister of the individual. Myfreetaxes 2013 An officer. Myfreetaxes 2013 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. Myfreetaxes 2013 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. Myfreetaxes 2013 A partner. Myfreetaxes 2013 A general partner may represent the partnership before the IRS. Myfreetaxes 2013 An employee. Myfreetaxes 2013 A regular full-time employee can represent his or her employer. Myfreetaxes 2013 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. Myfreetaxes 2013 A fiduciary. Myfreetaxes 2013 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. Myfreetaxes 2013 See Fiduciary under When Is a Power of Attorney Not Required, later. Myfreetaxes 2013 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. Myfreetaxes 2013 See section 10. Myfreetaxes 2013 7(c)(1)(vii) of Circular 230. Myfreetaxes 2013 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. Myfreetaxes 2013 The prospective representative must request this authorization in writing from the Office of Professional Responsibility. Myfreetaxes 2013 However, it is granted only when extremely compelling circumstances exist. Myfreetaxes 2013 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. Myfreetaxes 2013 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. Myfreetaxes 2013 The issuance of a CAF number does not indicate that an individual is either recognized or authorized to practice before the IRS. Myfreetaxes 2013 It merely confirms that a centralized file for authorizations has been established for the individual under that number. Myfreetaxes 2013 Students in LITCs and the STCP. Myfreetaxes 2013   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. Myfreetaxes 2013 Authorization requests must be made to the Office of Professional Responsibility. Myfreetaxes 2013 If granted, a letter authorizing the student's special appearance and detailing any conditions related to the appearance will be issued. Myfreetaxes 2013 Students receiving an authorization letter generally can represent taxpayers before any IRS function or office subject to any conditions in the authorization letter. Myfreetaxes 2013 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. Myfreetaxes 2013 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. Myfreetaxes 2013 If an individual loses eligibility to practice, the IRS will not recognize a power of attorney that names the individual as a representative. Myfreetaxes 2013 Corporations, associations, partnerships, and other persons that are not individuals. Myfreetaxes 2013   These organizations (or persons) are not eligible to practice before the IRS. Myfreetaxes 2013 Loss of Eligibility Generally, individuals lose their eligibility to practice before the IRS in the following ways. Myfreetaxes 2013 Not meeting the requirements for renewal of enrollment (such as continuing professional education). Myfreetaxes 2013 Requesting to be placed in inactive retirement status. Myfreetaxes 2013 Being suspended or disbarred by the Office of Professional Responsibility for violating the regulations governing practice before the IRS. Myfreetaxes 2013 Failure to meet requirements. Myfreetaxes 2013   Individuals who fail to comply with the requirements for eligibility for renewal of enrollment will be notified by the IRS. Myfreetaxes 2013 The notice will explain the reason for noncompliance and provide the individual with an opportunity to furnish information for reconsideration. Myfreetaxes 2013 The individual has 60 days from the date of the notice to respond. Myfreetaxes 2013 Inactive roster. Myfreetaxes 2013   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. Myfreetaxes 2013 The individual must file an application for renewal and satisfy all requirements for renewal after being placed in inactive status. Myfreetaxes 2013 Otherwise, at the conclusion of the next renewal cycle, he or she will be removed from the roster and the enrollment or registration terminated. Myfreetaxes 2013 Inactive retirement status. Myfreetaxes 2013   Individuals who request to be placed in an inactive retirement status will be ineligible to practice before the IRS. Myfreetaxes 2013 They must continue to adhere to all renewal requirements. Myfreetaxes 2013 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. Myfreetaxes 2013 Suspension and disbarment. Myfreetaxes 2013   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. Myfreetaxes 2013 This includes engaging in acts of disreputable conduct. Myfreetaxes 2013 For more information, see Incompetence and Disreputable Conduct under What are the Rules of Practice, later. Myfreetaxes 2013   Practitioners who are suspended in a disciplinary proceeding are not allowed to practice before the IRS during the period of suspension. Myfreetaxes 2013 See What Is Practice Before the IRS, earlier. Myfreetaxes 2013   Practitioners who are disbarred in a disciplinary proceeding are not allowed to practice before the IRS. Myfreetaxes 2013 However, a practitioner can seek reinstatement from the Office of Professional Responsibility five years after disbarment. Myfreetaxes 2013   If the practitioner seeks reinstatement, he or she may not practice before the IRS until the Office of Professional Responsibility authorizes reinstatement. Myfreetaxes 2013 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. Myfreetaxes 2013 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. Myfreetaxes 2013 Enrollment also can be granted to an applicant who qualifies because of past service and technical experience in the IRS. Myfreetaxes 2013 In either case, certain application forms, discussed next, must be filed. Myfreetaxes 2013 Additionally, an applicant must not have engaged in any conduct that would justify suspension or disbarment from practice before the IRS. Myfreetaxes 2013 See Incompetence and Disreputable Conduct, later. Myfreetaxes 2013 Form 2587. Myfreetaxes 2013   Applicants can apply to take the special enrollment examination by filing Form 2587, Application for Special Enrollment Examination. Myfreetaxes 2013 Form 2587 can be filed online, by mail, or by fax. Myfreetaxes 2013 For more information, see instructions and fees listed on the form. Myfreetaxes 2013 To get Form 2587, see How To Get Tax Help, later. Myfreetaxes 2013 Form 23 and Form 23-EP. Myfreetaxes 2013   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. Myfreetaxes 2013 The application must include a check or money order in the amount of the fee shown on Form 23 or Form 23-EP. Myfreetaxes 2013 Alternatively, payment may be made electronically pursuant to instructions on the forms. Myfreetaxes 2013 To get Form 23 or Form 23-EP, see How To Get Tax Help, later. Myfreetaxes 2013 Form 5434. Myfreetaxes 2013   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. Myfreetaxes 2013 The application must include a check or money order in the amount of the fee shown on Form 5434. Myfreetaxes 2013 To get Form 5434, see How To Get Tax Help, later. Myfreetaxes 2013 Period of enrollment. Myfreetaxes 2013   An enrollment card will be issued to each individual whose enrollment application is approved. Myfreetaxes 2013 The individual is enrolled until the expiration date shown on the enrollment card or certificate. Myfreetaxes 2013 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). Myfreetaxes 2013 What Are the Rules of Practice? The rules governing practice before the IRS are published in the Code of Federal Regulations at 31 C. Myfreetaxes 2013 F. Myfreetaxes 2013 R. Myfreetaxes 2013 part 10 and reprinted in Treasury Department Circular No. Myfreetaxes 2013 230 (Circular 230). Myfreetaxes 2013 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. Myfreetaxes 2013 In addition, a practitioner cannot engage in disreputable conduct (discussed later). Myfreetaxes 2013 Any practitioner who does not comply with the rules of practice or engages in disreputable conduct is subject to disciplinary action. Myfreetaxes 2013 Also, unenrolled preparers must comply with the rules of practice and conduct to exercise the privilege of limited practice before the IRS. Myfreetaxes 2013 See Publication 470 for a discussion of the special rules for limited practice by unenrolled preparers. Myfreetaxes 2013 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. Myfreetaxes 2013 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. Myfreetaxes 2013 Communications regarding corporate tax shelters. Myfreetaxes 2013   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. Myfreetaxes 2013 Duty to advise. Myfreetaxes 2013   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. Myfreetaxes 2013 Due diligence. Myfreetaxes 2013   A practitioner must exercise due diligence when performing the following duties. Myfreetaxes 2013 Preparing or assisting in the preparing, approving, and filing of returns, documents, affidavits, and other papers relating to IRS matters. Myfreetaxes 2013 Determining the correctness of oral or written representations made by him or her to the Department of the Treasury. Myfreetaxes 2013 Determining the correctness of oral or written representations made by him or her to clients with reference to any matter administered by the IRS. Myfreetaxes 2013 Restrictions Practitioners are restricted from engaging in certain practices. Myfreetaxes 2013 The following paragraphs discuss some of these restricted practices. Myfreetaxes 2013 Delays. Myfreetaxes 2013   A practitioner must not unreasonably delay the prompt disposition of any matter before the IRS. Myfreetaxes 2013 Assistance from disbarred or suspended persons and former IRS employees. Myfreetaxes 2013   A practitioner must not knowingly, directly or indirectly, do the following. Myfreetaxes 2013 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. Myfreetaxes 2013 Accept assistance from any former government employee where provisions of Circular 230 or any federal law would be violated. Myfreetaxes 2013 Performance as a notary. Myfreetaxes 2013   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. Myfreetaxes 2013 Negotiations of taxpayer refund checks. Myfreetaxes 2013   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. Myfreetaxes 2013 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. Myfreetaxes 2013 The following list contains examples of conduct that is considered disreputable. Myfreetaxes 2013 Being convicted of any criminal offense under the revenue laws or of any offense involving dishonesty or breach of trust. Myfreetaxes 2013 Knowingly giving false or misleading information in connection with federal tax matters, or participating in such activity. Myfreetaxes 2013 Soliciting employment by prohibited means as discussed in section 10. Myfreetaxes 2013 30 of Circular 230. Myfreetaxes 2013 Willfully failing to file a federal tax return, evading or attempting to evade any federal tax or payment, or participating in such actions. Myfreetaxes 2013 Misappropriating, or failing to properly and promptly remit, funds received from clients for payment of taxes or other obligations due the United States. Myfreetaxes 2013 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. Myfreetaxes 2013 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. Myfreetaxes 2013 Knowingly aiding and abetting another person to practice before the IRS during a period of suspension, disbarment, or ineligibility of that other person. Myfreetaxes 2013 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. Myfreetaxes 2013 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. Myfreetaxes 2013 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. Myfreetaxes 2013 A practitioner will be given the opportunity to demonstrate compliance with the rules before any disciplinary action is taken. Myfreetaxes 2013 Authorizing a Representative You may either represent yourself, or you may authorize an individual to represent you before the IRS. Myfreetaxes 2013 If you chose to have someone represent you, your representative must be a person eligible to practice before the IRS. Myfreetaxes 2013 See Who Can Practice Before the IRS, earlier. Myfreetaxes 2013 What Is a Power of Attorney? A power of attorney is your written authorization for an individual to act on your behalf. Myfreetaxes 2013 If the authorization is not limited, the individual generally can perform all acts that you can perform. Myfreetaxes 2013 The authority granted to a registered tax return preparer or an unenrolled preparer is limited. Myfreetaxes 2013 For information on the limits regarding registered tax return preparers, see Circular 230 §10. Myfreetaxes 2013 3(f). Myfreetaxes 2013 For information on the limits regarding unenrolled preparers, see Publication 470. Myfreetaxes 2013 Acts performed. Myfreetaxes 2013   Any representative, other than a registered tax return preparer or an unenrolled return preparer, can usually perform the following acts. Myfreetaxes 2013 Represent you before any office of the IRS. Myfreetaxes 2013 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. Myfreetaxes 2013 Sign a consent to extend the statutory time period for assessment or collection of a tax. Myfreetaxes 2013 Sign a closing agreement. Myfreetaxes 2013 Signing your return. Myfreetaxes 2013   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. Myfreetaxes 2013 6012-1(a)(5)). Myfreetaxes 2013 You specifically authorize this in your power of attorney. Myfreetaxes 2013 For example, the regulation permits a representative to sign your return if you are unable to sign the return due to: Disease or injury. Myfreetaxes 2013 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. Myfreetaxes 2013 Other good cause if specific permission is requested of and granted by the IRS. Myfreetaxes 2013 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. Myfreetaxes 2013 For more information, see the Form 2848 instructions. Myfreetaxes 2013 Limitation on substitution or delegation. Myfreetaxes 2013   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. Myfreetaxes 2013   After a substitution has been made, only the newly recognized representative will be recognized as the taxpayer's representative. Myfreetaxes 2013 If a delegation of power has been made, both the original and the delegated representative will be recognized by the IRS to represent you. Myfreetaxes 2013 Disclosure of returns to a third party. Myfreetaxes 2013   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. Myfreetaxes 2013 Incapacity or incompetency. Myfreetaxes 2013   A power of attorney is generally terminated if you become incapacitated or incompetent. Myfreetaxes 2013   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. Myfreetaxes 2013 See Non-IRS powers of attorney, later. Myfreetaxes 2013 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. Myfreetaxes 2013 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. Myfreetaxes 2013 Represent you at a meeting with the IRS. Myfreetaxes 2013 Prepare and file a written response to the IRS. Myfreetaxes 2013 Form Required Use Form 2848 to appoint a recognized representative to act on your behalf before the IRS. Myfreetaxes 2013 Individuals recognized to practice before the IRS are listed under Part II, Declaration of Representative, of Form 2848. Myfreetaxes 2013 Your representative must complete that part of the form. Myfreetaxes 2013 Non-IRS powers of attorney. Myfreetaxes 2013   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. Myfreetaxes 2013 For more information, see Processing a non-IRS power of attorney, later. Myfreetaxes 2013   If you want to use a power of attorney document other than Form 2848, it must contain the following information. Myfreetaxes 2013 Your name and mailing address. Myfreetaxes 2013 Your social security number and/or employer identification number. Myfreetaxes 2013 Your employee plan number, if applicable. Myfreetaxes 2013 The name and mailing address of your representative(s). Myfreetaxes 2013 The types of tax involved. Myfreetaxes 2013 The federal tax form number. Myfreetaxes 2013 The specific year(s) or period(s) involved. Myfreetaxes 2013 For estate tax matters, the decedent's date of death. Myfreetaxes 2013 A clear expression of your intention concerning the scope of authority granted to your representative(s). Myfreetaxes 2013 Your signature and date. Myfreetaxes 2013 You also must attach to the non-IRS power of attorney a signed and dated statement made by your representative. Myfreetaxes 2013 This statement, which is referred to as the Declaration of Representative, is contained in Part II of Form 2848. Myfreetaxes 2013 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. Myfreetaxes 2013 502(b). Myfreetaxes 2013 Required information missing. Myfreetaxes 2013   The IRS will not accept your non-IRS power of attorney if it does not contain all the information listed above. Myfreetaxes 2013 You can sign and submit a completed Form 2848 or a new non-IRS power of attorney that contains all the information. Myfreetaxes 2013 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. Myfreetaxes 2013 Procedure for perfecting a non-IRS power of attorney. Myfreetaxes 2013   Under the following conditions, the attorney-in-fact named in your non-IRS power of attorney can sign a Form 2848 on your behalf. Myfreetaxes 2013 The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general authority to perform any acts). Myfreetaxes 2013 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. Myfreetaxes 2013 Example. Myfreetaxes 2013 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. Myfreetaxes 2013 The power of attorney grants Ed the authority to perform any and all acts on John's behalf. Myfreetaxes 2013 However, it does not list specific tax-related information such as types of tax or tax form numbers. Myfreetaxes 2013 Shortly after John signs the power of attorney, he is declared incompetent. Myfreetaxes 2013 Later, a federal tax matter arises concerning a prior year return filed by John. Myfreetaxes 2013 Ed attempts to represent John before the IRS but is rejected because the durable power of attorney does not contain required information. Myfreetaxes 2013 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. Myfreetaxes 2013 If Ed can practice before the IRS (see Who Can Practice Before the IRS, earlier), he can name himself as representative on Form 2848. Myfreetaxes 2013 Otherwise, he must name another individual who can practice before the IRS. Myfreetaxes 2013 Processing a non-IRS power of attorney. Myfreetaxes 2013   The IRS has a centralized computer database system called the CAF system. Myfreetaxes 2013 This system contains information on the authority of taxpayer representatives. Myfreetaxes 2013 Generally, when you submit a power of attorney document to the IRS, it is processed for inclusion on the CAF system. Myfreetaxes 2013 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. Myfreetaxes 2013 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. Myfreetaxes 2013   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. Myfreetaxes 2013 Your signature is not required; however, your attorney-in-fact must sign the Declaration of Representative (see Part II of Form 2848). Myfreetaxes 2013 Preparation of Form — Helpful Hints The preparation of Form 2848 is illustrated by an example, later under How Do I Fill Out Form 2848. Myfreetaxes 2013 However, the following will also assist you in preparing the form. Myfreetaxes 2013 Line-by-line hints. Myfreetaxes 2013   The following hints are summaries of some of the line-by-line instructions for Form 2848. Myfreetaxes 2013 Line 1—Taxpayer information. Myfreetaxes 2013   If a joint return is involved, the husband and wife each file a separate Form 2848 if they both want to be represented. Myfreetaxes 2013 If only one spouse wants to be represented in the matter, that spouse files a Form 2848. Myfreetaxes 2013 Line 2—Representative(s). Myfreetaxes 2013   Only individuals may be named as representatives. Myfreetaxes 2013 If your representative has not been assigned a CAF number, enter “None” on that line and the IRS will issue one to your representative. Myfreetaxes 2013 If the representative's address or phone number has changed since the CAF number was issued, you should check the appropriate box. Myfreetaxes 2013 Enter your representative's fax number if available. Myfreetaxes 2013   If you want to name more than three representatives, attach additional Form(s) 2848. Myfreetaxes 2013 The IRS can send copies of notices and communications to two of your representatives. Myfreetaxes 2013 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. Myfreetaxes 2013 If you do not check the boxes, your representatives will not routinely receive copies of notices and communications. Myfreetaxes 2013 Line 3—Tax matters. Myfreetaxes 2013   You may list any tax years or periods that have already ended as of the date you sign the power of attorney. Myfreetaxes 2013 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. Myfreetaxes 2013 The 3 future periods are determined starting after December 31 of the year the power of attorney is received by the IRS. Myfreetaxes 2013 However, avoid general references such as “all years” or “all taxes. Myfreetaxes 2013 ” Any Form 2848 with general references will be returned. Myfreetaxes 2013 Line 4—Specific use not recorded on Centralized Authorization File (CAF). Myfreetaxes 2013   Certain matters cannot be recorded on the CAF system. Myfreetaxes 2013 Examples of such matters include, but are not limited to, the following. Myfreetaxes 2013 Requests for a private letter ruling or technical advice. Myfreetaxes 2013 Applications for an employer identification number (EIN). Myfreetaxes 2013 Claims filed on Form 843, Claim for Refund and Request for Abatement. Myfreetaxes 2013 Corporate dissolutions. Myfreetaxes 2013 Requests for change of accounting method. Myfreetaxes 2013 Requests for change of accounting period. Myfreetaxes 2013 Applications for recognition of exemption under sections 501(c)(3), 501(a), or 521 (Forms 1023, 1034, or 1028). Myfreetaxes 2013 Request for a determination of the qualified status of an employee benefit plan (Forms 5300, 5307, or 5310). Myfreetaxes 2013 Application for Award for Original Information under section 7623. Myfreetaxes 2013 Voluntary submissions under the Employee Plans Compliance Resolution System (EPCRS). Myfreetaxes 2013 Freedom of Information Act requests. Myfreetaxes 2013 If the tax matter described on line 3 of Form 2848 concerns one of these matters specifically, check the box on line 4. Myfreetaxes 2013 If this box is checked, the representative should mail or fax the power of attorney to the IRS office handling the matter. Myfreetaxes 2013 Otherwise, the representative should bring a copy of the power of attorney to each meeting with the IRS. Myfreetaxes 2013 Where To File a Power of Attorney Generally, you can mail or fax a paper Form 2848 directly to the IRS. Myfreetaxes 2013 To determine where you should file Form 2848, see Where To File in the instructions for Form 2848. Myfreetaxes 2013 If Form 2848 is for a specific use, mail or fax it to the office handling that matter. Myfreetaxes 2013 For more information on specific use, see the Instructions for Form 2848, line 4. Myfreetaxes 2013 FAX copies. Myfreetaxes 2013   The IRS will accept a copy of a power of attorney that is submitted by facsimile transmission (fax). Myfreetaxes 2013 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. Myfreetaxes 2013 Your representative may be able to file Form 2848 electronically via the IRS website. Myfreetaxes 2013 For more information, your representative can go to www. Myfreetaxes 2013 irs. Myfreetaxes 2013 gov and under the Tax Professionals tab, click on e-services–Online Tools for Tax Professionals. Myfreetaxes 2013 If you complete Form 2848 for electronic signature authorization, do not file Form 2848 with the IRS. Myfreetaxes 2013 Instead, give it to your representative, who will retain the document. Myfreetaxes 2013 Updating a power of attorney. Myfreetaxes 2013   Submit any update or modification to an existing power of attorney in writing. Myfreetaxes 2013 Your signature (or the signature of the individual(s) authorized to sign on your behalf) is required. Myfreetaxes 2013 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. Myfreetaxes 2013   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. Myfreetaxes 2013 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. Myfreetaxes 2013 A written notice of substitution or delegation signed by the recognized representative. Myfreetaxes 2013 A written declaration of representative made by the new representative. Myfreetaxes 2013 A copy of the power of attorney that specifically authorizes the substitution or delegation. Myfreetaxes 2013 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. Myfreetaxes 2013 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. Myfreetaxes 2013 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. Myfreetaxes 2013 Note. Myfreetaxes 2013 The filing of Form 2848 will not revoke any  Form 8821 that is in effect. Myfreetaxes 2013 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. Myfreetaxes 2013 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. Myfreetaxes 2013 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. Myfreetaxes 2013 If you do not have a copy of the power of attorney you want to revoke or withdraw, send a statement to the IRS. Myfreetaxes 2013 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. Myfreetaxes 2013 If the taxpayer is revoking, list the name and address of each recognized representative whose authority is revoked. Myfreetaxes 2013 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. Myfreetaxes 2013 If the representative is withdrawing, list the name, TIN, and address (if known) of the taxpayer. Myfreetaxes 2013 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. Myfreetaxes 2013 A power of attorney held by a student will be recorded on the CAF system for 130 days from the receipt date. Myfreetaxes 2013 If you are authorizing a student to represent you after that time, you will need to submit a current and valid Form 2848. Myfreetaxes 2013 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. Myfreetaxes 2013 The following situations do not require a power of attorney. Myfreetaxes 2013 Providing information to the IRS. Myfreetaxes 2013 Authorizing the disclosure of tax return information through Form 8821, Tax Information Authorization, or other written or oral disclosure consent. Myfreetaxes 2013 Allowing the IRS to discuss return information with a third party via the checkbox provided on a tax return or other document. Myfreetaxes 2013 Allowing a tax matters partner or person (TMP) to perform acts for the partnership. Myfreetaxes 2013 Allowing the IRS to discuss return information with a fiduciary. Myfreetaxes 2013 How Do I Fill Out Form 2848? The following example illustrates how to complete Form 2848. Myfreetaxes 2013 The two completed forms for this example are shown on the next pages. Myfreetaxes 2013 Example. Myfreetaxes 2013 Stan and Mary Doe have been notified that their joint tax returns (Forms 1040) for 2009, 2010, and 2011 are being examined. Myfreetaxes 2013 They have decided to appoint Jim Smith, an enrolled agent, to represent them in this matter and any future matters concerning these returns. Myfreetaxes 2013 Jim, who has prepared returns at the same location for years, already has a Centralized Authorization File (CAF) number assigned to him. Myfreetaxes 2013 Mary does not want Jim to sign any agreements on her behalf, but Stan is willing to have Jim do so. Myfreetaxes 2013 They want copies of all notices and written communications sent to Jim. Myfreetaxes 2013 This is the first time Stan and Mary have given power of attorney to anyone. Myfreetaxes 2013 They should each complete a Form 2848 as follows. Myfreetaxes 2013 Line 1—Taxpayer information. Myfreetaxes 2013   Stan and Mary must each file a separate Form 2848. Myfreetaxes 2013 On his separate Form 2848, Stan enters his name, street address, and social security number in the spaces provided. Myfreetaxes 2013 Mary does likewise on her separate Form 2848. Myfreetaxes 2013 Line 2—Representative(s). Myfreetaxes 2013   On their separate Forms 2848, Stan and Mary each enters the name and current address of their chosen representative, Jim Smith. Myfreetaxes 2013 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. Myfreetaxes 2013 They also enter Mr. Myfreetaxes 2013 Smith's CAF number, his telephone number, and his fax number. Myfreetaxes 2013 Mr. Myfreetaxes 2013 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. Myfreetaxes 2013 Line 3—Tax Matters. Myfreetaxes 2013   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. Myfreetaxes 2013 Line 4—Specific use not recorded on Centralized Authorization File (CAF). Myfreetaxes 2013   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. Myfreetaxes 2013 See Preparation of Form — Helpful Hints, earlier. Myfreetaxes 2013 Line 5—Acts authorized. Myfreetaxes 2013   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. Myfreetaxes 2013 Stan does not wish to restrict the authority of Jim Smith in this regard, so he leaves line 5 of his Form 2848 blank. Myfreetaxes 2013 If either Mary or Stan had chosen, they could have listed other restrictions on line 5 of their separate Forms 2848. Myfreetaxes 2013 Line 6—Retention/revocation of prior power(s) of attorney. Myfreetaxes 2013   Stan and Mary are each filing their first powers of attorney, so they make no entry on this line. Myfreetaxes 2013 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. Myfreetaxes 2013   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. Myfreetaxes 2013 (See Revocation of Power of Attorney/Withdrawal of Representative, earlier, for the special rules that apply. Myfreetaxes 2013 ) Line 7—Signature of taxpayer. Myfreetaxes 2013   Stan and Mary each signs and dates his or her Form 2848. Myfreetaxes 2013 If a taxpayer does not sign, the IRS cannot accept the form. Myfreetaxes 2013 Part II—Declaration of Representative. Myfreetaxes 2013   Jim Smith must complete this part of Form 2848. Myfreetaxes 2013 If he does not sign this part, the IRS cannot accept the form. Myfreetaxes 2013 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. Myfreetaxes 2013 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. Myfreetaxes 2013 Therefore, during this interim period, IRS personnel may request that you or your representative bring a copy to any meeting with the IRS. Myfreetaxes 2013 This image is too large to be displayed in the current screen. Myfreetaxes 2013 Please click the link to view the image. Myfreetaxes 2013 Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. Myfreetaxes 2013 Please click the link to view the image. Myfreetaxes 2013 Filled-in Form 2848 - Page 2 This image is too large to be displayed in the current screen. Myfreetaxes 2013 Please click the link to view the image. Myfreetaxes 2013 Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. Myfreetaxes 2013 Please click the link to view the image. Myfreetaxes 2013 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. Myfreetaxes 2013 Incomplete document. Myfreetaxes 2013   If Form 2848 is incomplete, the IRS will attempt to secure the missing information either by writing or telephoning you or your representative. Myfreetaxes 2013 For example, if your signature or signature date is missing, the IRS will contact you. Myfreetaxes 2013 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. Myfreetaxes 2013   In either case, the power of attorney is not considered valid until all required information is entered on the document. Myfreetaxes 2013 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. Myfreetaxes 2013 Complete document. Myfreetaxes 2013   If the power of attorney is complete and valid, the IRS will take action to recognize the representative. Myfreetaxes 2013 In most instances, this includes processing the document on the CAF system. Myfreetaxes 2013 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. Myfreetaxes 2013 Documents not processed on CAF. Myfreetaxes 2013   Specific-use powers of attorney are not processed on the CAF system (see Preparation of Form – Helpful Hints, earlier). Myfreetaxes 2013 For example, a power of attorney that is a one-time or specific-issue grant of authority is not processed on the CAF system. Myfreetaxes 2013 These documents remain with the related case files. Myfreetaxes 2013 In this situation, you should check the box on line 4 of Form 2848. Myfreetaxes 2013 In these situations, the representative should bring a copy of the power of attorney to each meeting with the IRS. Myfreetaxes 2013 Dealing With the Representative After a valid power of attorney is filed, the IRS will recognize your representative. Myfreetaxes 2013 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. Myfreetaxes 2013 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. Myfreetaxes 2013 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. Myfreetaxes 2013 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. Myfreetaxes 2013 Notices and other correspondence. Myfreetaxes 2013   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. Myfreetaxes 2013 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. Myfreetaxes 2013 This includes notices and letters produced either at the Martinsburg Computing Center, or other IRS centers. Myfreetaxes 2013 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. Myfreetaxes 2013 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. Myfreetaxes 2013 By selecting the method that is best for you, you will have quick and easy access to tax help. Myfreetaxes 2013 Free help with your return. Myfreetaxes 2013   Free help in preparing your return is available nationwide from IRS-certified volunteers. Myfreetaxes 2013 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. Myfreetaxes 2013 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. Myfreetaxes 2013 To find the nearest VITA or TCE site, visit IRS. Myfreetaxes 2013 gov or call 1-800-906-9887 or 1-800-829-1040. Myfreetaxes 2013   As part of the TCE program, AARP offers the Tax-Aide counseling program. Myfreetaxes 2013 To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Myfreetaxes 2013 aarp. Myfreetaxes 2013 org/money/taxaide. Myfreetaxes 2013   For more information on these programs, go to IRS. Myfreetaxes 2013 gov and enter keyword “VITA” in the upper right-hand corner. Myfreetaxes 2013 Internet. Myfreetaxes 2013 You can access the IRS website at IRS. Myfreetaxes 2013 gov 24 hours a day, 7 days a week to: E-file your return. Myfreetaxes 2013 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Myfreetaxes 2013 Check the status of your refund. Myfreetaxes 2013 Go to IRS. Myfreetaxes 2013 gov and click on Where's My Refund. Myfreetaxes 2013 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. Myfreetaxes 2013 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Myfreetaxes 2013 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. Myfreetaxes 2013 Download forms, including talking tax forms, instructions, and publications. Myfreetaxes 2013 Order IRS products online. Myfreetaxes 2013 Research your tax questions online. Myfreetaxes 2013 Search publications online by topic or keyword. Myfreetaxes 2013 Use the online Internal Revenue Code, regulations, or other official guidance. Myfreetaxes 2013 View Internal Revenue Bulletins (IRBs) published in the last few years. Myfreetaxes 2013 Figure your withholding allowances using the withholding calculator online at www. Myfreetaxes 2013 irs. Myfreetaxes 2013 gov/individuals. Myfreetaxes 2013 Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. Myfreetaxes 2013 irs. Myfreetaxes 2013 gov/individuals. Myfreetaxes 2013 Sign up to receive local and national tax news by email. Myfreetaxes 2013 Get information on starting and operating a small business. Myfreetaxes 2013 Phone. Myfreetaxes 2013 Many services are available by phone. Myfreetaxes 2013   Ordering forms, instructions, and publications. Myfreetaxes 2013 Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Myfreetaxes 2013 You should receive your order within 10 days. Myfreetaxes 2013 Asking tax questions. Myfreetaxes 2013 Call the IRS with your tax questions at 1-800-829-1040. Myfreetaxes 2013 Solving problems. Myfreetaxes 2013 You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Myfreetaxes 2013 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Myfreetaxes 2013 Call your local Taxpayer Assistance Center for an appointment. Myfreetaxes 2013 To find the number, go to www. Myfreetaxes 2013 irs. Myfreetaxes 2013 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Myfreetaxes 2013 TTY/TDD equipment. Myfreetaxes 2013 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Myfreetaxes 2013 TeleTax topics. Myfreetaxes 2013 Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Myfreetaxes 2013 Refund information. Myfreetaxes 2013 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). Myfreetaxes 2013 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. Myfreetaxes 2013 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Myfreetaxes 2013 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. Myfreetaxes 2013 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. Myfreetaxes 2013 Other refund information. Myfreetaxes 2013 To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Myfreetaxes 2013 Evaluating the quality of our telephone services. Myfreetaxes 2013 To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Myfreetaxes 2013 One method is for a second IRS representative to listen in on or record random telephone calls. Myfreetaxes 2013 Another is to ask some callers to complete a short survey at the end of the call. Myfreetaxes 2013 Walk-in. Myfreetaxes 2013 Many products and services are available on a walk-in basis. Myfreetaxes 2013   Products. Myfreetaxes 2013 You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Myfreetaxes 2013 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. Myfreetaxes 2013 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Myfreetaxes 2013 Services. Myfreetaxes 2013 You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Myfreetaxes 2013 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Myfreetaxes 2013 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. Myfreetaxes 2013 No appointment is necessary—just walk in. Myfreetaxes 2013 If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Myfreetaxes 2013 A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Myfreetaxes 2013 If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Myfreetaxes 2013 All other issues will be handled without an appointment. Myfreetaxes 2013 To find the number of your local office, go to  www. Myfreetaxes 2013 irs. Myfreetaxes 2013 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Myfreetaxes 2013 Mail. Myfreetaxes 2013 You can send your order for forms, instructions, and publications to the address below. Myfreetaxes 2013 You should receive a response within 10 days after your request is received. Myfreetaxes 2013  Internal Revenue Service 1201 N. Myfreetaxes 2013 Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Myfreetaxes 2013   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Myfreetaxes 2013 Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Myfreetaxes 2013 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. Myfreetaxes 2013 Remember, the worst thing you can do is nothing at all. Myfreetaxes 2013   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. Myfreetaxes 2013 You face (or your business is facing) an immediate threat of adverse action. Myfreetaxes 2013 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. Myfreetaxes 2013   If you qualify for our help, we’ll do everything we can to get your problem resolved. Myfreetaxes 2013 You will be assigned to one advocate who will be with you at every turn. Myfreetaxes 2013 We have offices in every state, the District of Columbia, and Puerto Rico. Myfreetaxes 2013 Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Myfreetaxes 2013 And our services are always free. Myfreetaxes 2013   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Myfreetaxes 2013 Our tax toolkit at www. Myfreetaxes 2013 TaxpayerAdvocate. Myfreetaxes 2013 irs. Myfreetaxes 2013 gov can help you understand these rights. Myfreetaxes 2013   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. Myfreetaxes 2013 irs. Myfreetaxes 2013 gov/advocate. Myfreetaxes 2013 You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Myfreetaxes 2013   TAS also handles large-scale or systemic problems that affect many taxpayers. Myfreetaxes 2013 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Myfreetaxes 2013 irs. Myfreetaxes 2013 gov/advocate. Myfreetaxes 2013 Low Income Taxpayer Clinics (LITCs). Myfreetaxes 2013   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Myfreetaxes 2013 Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Myfreetaxes 2013 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. Myfreetaxes 2013 Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Myfreetaxes 2013 For more information and to find a clinic near you, see the LITC page on www. Myfreetaxes 2013 irs. Myfreetaxes 2013 gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Myfreetaxes 2013 This publication is also available by calling 1-800-829-3676 or at your local IRS office. Myfreetaxes 2013 Free tax services. Myfreetaxes 2013   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Myfreetaxes 2013 Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Myfreetaxes 2013 The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Myfreetaxes 2013 The majority of the information and services listed in this publication are available to you free of charge. Myfreetaxes 2013 If there is a fee associated with a resource or service, it is listed in the publication. Myfreetaxes 2013   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Myfreetaxes 2013 DVD for tax products. Myfreetaxes 2013 You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Myfreetaxes 2013 Prior-year forms, instructions, and publications. Myfreetaxes 2013 Tax Map: an electronic research tool and finding aid. Myfreetaxes 2013 Tax law frequently asked questions. Myfreetaxes 2013 Tax Topics from the IRS telephone response system. Myfreetaxes 2013 Internal Revenue Code—Title 26 of the U. Myfreetaxes 2013 S. Myfreetaxes 2013 Code. Myfreetaxes 2013 Links to other Internet based Tax Research Materials. Myfreetaxes 2013 Fill-in, print, and save features for most tax forms. Myfreetaxes 2013 Internal Revenue Bulletins. Myfreetaxes 2013 Toll-free and email technical support. Myfreetaxes 2013 Two releases during the year. Myfreetaxes 2013  – The first release will ship the beginning of January. Myfreetaxes 2013  – The final release will ship the beginning of March. Myfreetaxes 2013 Purchase the DVD from National Technical Information Service (NTIS) at www. Myfreetaxes 2013 irs. Myfreetaxes 2013 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). Myfreetaxes 2013 Prev  Up  Next   Home   More Online Publications
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Myfreetaxes 2013 Publication 946 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. Myfreetaxes 2013 Tax questions. Myfreetaxes 2013 What's New for 2013 Increased section 179 deduction dollar limits. Myfreetaxes 2013  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000 ($535,000 for qualified enterprise zone property). Myfreetaxes 2013 This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2,000,000. Myfreetaxes 2013 See Dollar Limits under How Much Can You Deduct in chapter 2. Myfreetaxes 2013 Depreciation limits on business vehicles. Myfreetaxes 2013  The total section 179 deduction and depreciation you can deduct for a passenger automobile (that is not a truck or van) you use in your business and first placed in service in 2013 is $3,160, if the special depreciation allowance does not apply. Myfreetaxes 2013 The maximum deduction you can take for a truck or van you use in your business and first placed in service in 2013 is $3,360, if the special depreciation allowance does not apply. Myfreetaxes 2013 See Maximum Depreciation Deduction in chapter 5. Myfreetaxes 2013 Special allowance for qualified second generation biofuel plant property. Myfreetaxes 2013 . Myfreetaxes 2013  For tax years ending after December 31, 2012, you may be able to take a 50% special depreciation allowance for qualified second generation biofuel plant property placed in service after January 2, 2013, and before January 1, 2014. Myfreetaxes 2013 Election to accelerate minimum tax credits for round 3 extension property. Myfreetaxes 2013 . Myfreetaxes 2013  For tax years ending after December 31, 2012, a corporation can elect to claim pre-2006 unused minimum tax credits in lieu of the special depreciation allowance for round 3 extension property. Myfreetaxes 2013 What's New for 2014 Expiration of the increased section 179 deduction limits and expanded definition of section 179 property. Myfreetaxes 2013  For tax years beginning after 2013, the increased section 179 expense deduction limit and threshold amount before reduction in limitation will no longer apply. Myfreetaxes 2013 Also, the definition of section 179 property will no longer include certain qualified real property. Myfreetaxes 2013 Expiration of the 7-year recovery period for motor sports entertainment complexes. Myfreetaxes 2013  Qualified motor sports entertainment complex property placed in service after December 31, 2013, will not be treated as 7-year property under MACRS. Myfreetaxes 2013 Expiration of the 15-year recovery period for qualified leasehold improvement, restaurant, and retail improvement properties. Myfreetaxes 2013  Qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property placed in service after December 31, 2013, will not be treated as 15-year property under MACRS. Myfreetaxes 2013 Expiration of the accelerated depreciation for qualified Indian reservation property. Myfreetaxes 2013  The accelerated depreciation of property on an Indian Reservation will not apply to property placed in service after December 31, 2013. Myfreetaxes 2013 Expiration of the 3-year recovery period for certain race horses. Myfreetaxes 2013  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. Myfreetaxes 2013 Reminders Photographs of missing children. Myfreetaxes 2013  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Myfreetaxes 2013 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Myfreetaxes 2013 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Myfreetaxes 2013 Introduction Future developments. Myfreetaxes 2013   For the latest information about developments related to Publication 946 such as legislation enacted after this publication was published, go to www. Myfreetaxes 2013 irs. Myfreetaxes 2013 gov/pub946. Myfreetaxes 2013 This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation (for example, the special depreciation allowance and deductions under the Modified Accelerated Cost Recovery System (MACRS)). Myfreetaxes 2013 It also explains how you can elect to take a section 179 deduction, instead of depreciation deductions, for certain property, and the additional rules for listed property. Myfreetaxes 2013 The depreciation methods discussed in this publication generally do not apply to property placed in service before 1987. Myfreetaxes 2013 For more information, see Publication 534, Depreciating Property Placed in Service Before 1987. Myfreetaxes 2013 Definitions. Myfreetaxes 2013   Many of the terms used in this publication are defined in the Glossary near the end of the publication. Myfreetaxes 2013 Glossary terms used in each discussion under the major headings are listed before the beginning of each discussion throughout the publication. Myfreetaxes 2013 Do you need a different publication?   The following table shows where you can get more detailed information when depreciating certain types of property. Myfreetaxes 2013 For information on depreciating: See Publication: A car 463, Travel, Entertainment, Gift, and Car Expenses Residential rental property 527, Residential Rental Property (Including Rental of Vacation Home) Office space in your home 587, Business Use of Your Home (Including Use by Daycare Providers) Farm property 225, Farmer's Tax Guide Comments and suggestions. Myfreetaxes 2013   We welcome your comments about this publication and your suggestions for future editions. Myfreetaxes 2013   You can write to us at the following address: Internal Revenue Service Business, Exempt Organizations and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Myfreetaxes 2013 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Myfreetaxes 2013 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Myfreetaxes 2013   You can send us comments from www. Myfreetaxes 2013 irs. Myfreetaxes 2013 gov/formspubs/. Myfreetaxes 2013 Select “Comment on Tax Forms and Publications” under “More Information. Myfreetaxes 2013 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Myfreetaxes 2013 Ordering forms and publications. Myfreetaxes 2013   Visit www. Myfreetaxes 2013 irs. Myfreetaxes 2013 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Myfreetaxes 2013 Internal Revenue Service 1201 N. Myfreetaxes 2013 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Myfreetaxes 2013   If you have a tax question, check the information available on IRS. Myfreetaxes 2013 gov or call 1-800-829-1040. Myfreetaxes 2013 We cannot answer tax questions sent to either of the above addresses. 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