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State Income Tax Help

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State Income Tax Help

State income tax help 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). State income tax help 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. State income tax help The Office of Professional Responsibility generally has responsibility for matters related to practitioner conduct and exclusive responsibility for discipline, including disciplinary proceedings and sanctions. State income tax help 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. State income tax help What Is Practice Before the IRS? Practice before the IRS covers all matters relating to any of the following. State income tax help Communicating with the IRS for a taxpayer regarding the taxpayer's rights, privileges, or liabilities under laws and regulations administered by the IRS. State income tax help Representing a taxpayer at conferences, hearings, or meetings with the IRS. State income tax help Preparing and filing documents, including tax returns, with the IRS for a taxpayer. State income tax help Providing a client with written advice which has a potential for tax avoidance or evasion. State income tax help Furnishing information at the request of the IRS or appearing as a witness for the taxpayer is not practice before the IRS. State income tax help Who Can Practice Before the IRS? The following individuals can practice before the IRS. State income tax help 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. State income tax help Form 2848 can be used for this purpose. State income tax help Attorneys. State income tax help   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. State income tax help Certified public accountants (CPAs). State income tax help   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. State income tax help Enrolled agents. State income tax help   Any enrolled agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. State income tax help Enrolled retirement plan agents. State income tax help   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. State income tax help 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. State income tax help Enrolled actuaries. State income tax help   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. State income tax help 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. State income tax help Student. State income tax help    Under certain circumstances, a student who is supervised by a practitioner may request permission to represent another person before the IRS. State income tax help For more information, see Authorization for special appearances, later. State income tax help Registered tax return preparers and unenrolled return preparers. State income tax help   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. State income tax help 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. State income tax help   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. State income tax help 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. State income tax help 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. State income tax help   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. State income tax help See Form 8821. State income tax help Practice denied. State income tax help   Any individual engaged in limited practice before the IRS who is involved in disreputable conduct is subject to disciplinary action. State income tax help 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. State income tax help Other individuals who may serve as representatives. State income tax help   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. State income tax help An individual. State income tax help An individual can represent himself or herself before the IRS and does not have to file a written declaration of qualification and authority. State income tax help A family member. State income tax help An individual can represent members of his or her immediate family. State income tax help Immediate family includes a spouse, child, parent, brother, or sister of the individual. State income tax help An officer. State income tax help 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. State income tax help 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. State income tax help A partner. State income tax help A general partner may represent the partnership before the IRS. State income tax help An employee. State income tax help A regular full-time employee can represent his or her employer. State income tax help 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. State income tax help A fiduciary. State income tax help 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. State income tax help See Fiduciary under When Is a Power of Attorney Not Required, later. State income tax help 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. State income tax help See section 10. State income tax help 7(c)(1)(vii) of Circular 230. State income tax help 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. State income tax help The prospective representative must request this authorization in writing from the Office of Professional Responsibility. State income tax help However, it is granted only when extremely compelling circumstances exist. State income tax help 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. State income tax help 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. State income tax help The issuance of a CAF number does not indicate that an individual is either recognized or authorized to practice before the IRS. State income tax help It merely confirms that a centralized file for authorizations has been established for the individual under that number. State income tax help Students in LITCs and the STCP. State income tax help   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. State income tax help Authorization requests must be made to the Office of Professional Responsibility. State income tax help If granted, a letter authorizing the student's special appearance and detailing any conditions related to the appearance will be issued. State income tax help Students receiving an authorization letter generally can represent taxpayers before any IRS function or office subject to any conditions in the authorization letter. State income tax help 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. State income tax help 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. State income tax help If an individual loses eligibility to practice, the IRS will not recognize a power of attorney that names the individual as a representative. State income tax help Corporations, associations, partnerships, and other persons that are not individuals. State income tax help   These organizations (or persons) are not eligible to practice before the IRS. State income tax help Loss of Eligibility Generally, individuals lose their eligibility to practice before the IRS in the following ways. State income tax help Not meeting the requirements for renewal of enrollment (such as continuing professional education). State income tax help Requesting to be placed in inactive retirement status. State income tax help Being suspended or disbarred by the Office of Professional Responsibility for violating the regulations governing practice before the IRS. State income tax help Failure to meet requirements. State income tax help   Individuals who fail to comply with the requirements for eligibility for renewal of enrollment will be notified by the IRS. State income tax help The notice will explain the reason for noncompliance and provide the individual with an opportunity to furnish information for reconsideration. State income tax help The individual has 60 days from the date of the notice to respond. State income tax help Inactive roster. State income tax help   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. State income tax help The individual must file an application for renewal and satisfy all requirements for renewal after being placed in inactive status. State income tax help Otherwise, at the conclusion of the next renewal cycle, he or she will be removed from the roster and the enrollment or registration terminated. State income tax help Inactive retirement status. State income tax help   Individuals who request to be placed in an inactive retirement status will be ineligible to practice before the IRS. State income tax help They must continue to adhere to all renewal requirements. State income tax help 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. State income tax help Suspension and disbarment. State income tax help   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. State income tax help This includes engaging in acts of disreputable conduct. State income tax help For more information, see Incompetence and Disreputable Conduct under What are the Rules of Practice, later. State income tax help   Practitioners who are suspended in a disciplinary proceeding are not allowed to practice before the IRS during the period of suspension. State income tax help See What Is Practice Before the IRS, earlier. State income tax help   Practitioners who are disbarred in a disciplinary proceeding are not allowed to practice before the IRS. State income tax help However, a practitioner can seek reinstatement from the Office of Professional Responsibility five years after disbarment. State income tax help   If the practitioner seeks reinstatement, he or she may not practice before the IRS until the Office of Professional Responsibility authorizes reinstatement. State income tax help 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. State income tax help 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. State income tax help Enrollment also can be granted to an applicant who qualifies because of past service and technical experience in the IRS. State income tax help In either case, certain application forms, discussed next, must be filed. State income tax help Additionally, an applicant must not have engaged in any conduct that would justify suspension or disbarment from practice before the IRS. State income tax help See Incompetence and Disreputable Conduct, later. State income tax help Form 2587. State income tax help   Applicants can apply to take the special enrollment examination by filing Form 2587, Application for Special Enrollment Examination. State income tax help Form 2587 can be filed online, by mail, or by fax. State income tax help For more information, see instructions and fees listed on the form. State income tax help To get Form 2587, see How To Get Tax Help, later. State income tax help Form 23 and Form 23-EP. State income tax help   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. State income tax help The application must include a check or money order in the amount of the fee shown on Form 23 or Form 23-EP. State income tax help Alternatively, payment may be made electronically pursuant to instructions on the forms. State income tax help To get Form 23 or Form 23-EP, see How To Get Tax Help, later. State income tax help Form 5434. State income tax help   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. State income tax help The application must include a check or money order in the amount of the fee shown on Form 5434. State income tax help To get Form 5434, see How To Get Tax Help, later. State income tax help Period of enrollment. State income tax help   An enrollment card will be issued to each individual whose enrollment application is approved. State income tax help The individual is enrolled until the expiration date shown on the enrollment card or certificate. State income tax help 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). State income tax help What Are the Rules of Practice? The rules governing practice before the IRS are published in the Code of Federal Regulations at 31 C. State income tax help F. State income tax help R. State income tax help part 10 and reprinted in Treasury Department Circular No. State income tax help 230 (Circular 230). State income tax help 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. State income tax help In addition, a practitioner cannot engage in disreputable conduct (discussed later). State income tax help Any practitioner who does not comply with the rules of practice or engages in disreputable conduct is subject to disciplinary action. State income tax help Also, unenrolled preparers must comply with the rules of practice and conduct to exercise the privilege of limited practice before the IRS. State income tax help See Publication 470 for a discussion of the special rules for limited practice by unenrolled preparers. State income tax help 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. State income tax help 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. State income tax help Communications regarding corporate tax shelters. State income tax help   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. State income tax help Duty to advise. State income tax help   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. State income tax help Due diligence. State income tax help   A practitioner must exercise due diligence when performing the following duties. State income tax help Preparing or assisting in the preparing, approving, and filing of returns, documents, affidavits, and other papers relating to IRS matters. State income tax help Determining the correctness of oral or written representations made by him or her to the Department of the Treasury. State income tax help Determining the correctness of oral or written representations made by him or her to clients with reference to any matter administered by the IRS. State income tax help Restrictions Practitioners are restricted from engaging in certain practices. State income tax help The following paragraphs discuss some of these restricted practices. State income tax help Delays. State income tax help   A practitioner must not unreasonably delay the prompt disposition of any matter before the IRS. State income tax help Assistance from disbarred or suspended persons and former IRS employees. State income tax help   A practitioner must not knowingly, directly or indirectly, do the following. State income tax help 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. State income tax help Accept assistance from any former government employee where provisions of Circular 230 or any federal law would be violated. State income tax help Performance as a notary. State income tax help   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. State income tax help Negotiations of taxpayer refund checks. State income tax help   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. State income tax help 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. State income tax help The following list contains examples of conduct that is considered disreputable. State income tax help Being convicted of any criminal offense under the revenue laws or of any offense involving dishonesty or breach of trust. State income tax help Knowingly giving false or misleading information in connection with federal tax matters, or participating in such activity. State income tax help Soliciting employment by prohibited means as discussed in section 10. State income tax help 30 of Circular 230. State income tax help Willfully failing to file a federal tax return, evading or attempting to evade any federal tax or payment, or participating in such actions. State income tax help Misappropriating, or failing to properly and promptly remit, funds received from clients for payment of taxes or other obligations due the United States. State income tax help 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. State income tax help 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. State income tax help Knowingly aiding and abetting another person to practice before the IRS during a period of suspension, disbarment, or ineligibility of that other person. State income tax help 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. State income tax help 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. State income tax help 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. State income tax help A practitioner will be given the opportunity to demonstrate compliance with the rules before any disciplinary action is taken. State income tax help Authorizing a Representative You may either represent yourself, or you may authorize an individual to represent you before the IRS. State income tax help If you chose to have someone represent you, your representative must be a person eligible to practice before the IRS. State income tax help See Who Can Practice Before the IRS, earlier. State income tax help What Is a Power of Attorney? A power of attorney is your written authorization for an individual to act on your behalf. State income tax help If the authorization is not limited, the individual generally can perform all acts that you can perform. State income tax help The authority granted to a registered tax return preparer or an unenrolled preparer is limited. State income tax help For information on the limits regarding registered tax return preparers, see Circular 230 §10. State income tax help 3(f). State income tax help For information on the limits regarding unenrolled preparers, see Publication 470. State income tax help Acts performed. State income tax help   Any representative, other than a registered tax return preparer or an unenrolled return preparer, can usually perform the following acts. State income tax help Represent you before any office of the IRS. State income tax help 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. State income tax help Sign a consent to extend the statutory time period for assessment or collection of a tax. State income tax help Sign a closing agreement. State income tax help Signing your return. State income tax help   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. State income tax help 6012-1(a)(5)). State income tax help You specifically authorize this in your power of attorney. State income tax help For example, the regulation permits a representative to sign your return if you are unable to sign the return due to: Disease or injury. State income tax help 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. State income tax help Other good cause if specific permission is requested of and granted by the IRS. State income tax help 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. State income tax help For more information, see the Form 2848 instructions. State income tax help Limitation on substitution or delegation. State income tax help   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. State income tax help   After a substitution has been made, only the newly recognized representative will be recognized as the taxpayer's representative. State income tax help If a delegation of power has been made, both the original and the delegated representative will be recognized by the IRS to represent you. State income tax help Disclosure of returns to a third party. State income tax help   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. State income tax help Incapacity or incompetency. State income tax help   A power of attorney is generally terminated if you become incapacitated or incompetent. State income tax help   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. State income tax help See Non-IRS powers of attorney, later. State income tax help 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. State income tax help 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. State income tax help Represent you at a meeting with the IRS. State income tax help Prepare and file a written response to the IRS. State income tax help Form Required Use Form 2848 to appoint a recognized representative to act on your behalf before the IRS. State income tax help Individuals recognized to practice before the IRS are listed under Part II, Declaration of Representative, of Form 2848. State income tax help Your representative must complete that part of the form. State income tax help Non-IRS powers of attorney. State income tax help   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. State income tax help For more information, see Processing a non-IRS power of attorney, later. State income tax help   If you want to use a power of attorney document other than Form 2848, it must contain the following information. State income tax help Your name and mailing address. State income tax help Your social security number and/or employer identification number. State income tax help Your employee plan number, if applicable. State income tax help The name and mailing address of your representative(s). State income tax help The types of tax involved. State income tax help The federal tax form number. State income tax help The specific year(s) or period(s) involved. State income tax help For estate tax matters, the decedent's date of death. State income tax help A clear expression of your intention concerning the scope of authority granted to your representative(s). State income tax help Your signature and date. State income tax help You also must attach to the non-IRS power of attorney a signed and dated statement made by your representative. State income tax help This statement, which is referred to as the Declaration of Representative, is contained in Part II of Form 2848. State income tax help 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. State income tax help 502(b). State income tax help Required information missing. State income tax help   The IRS will not accept your non-IRS power of attorney if it does not contain all the information listed above. State income tax help You can sign and submit a completed Form 2848 or a new non-IRS power of attorney that contains all the information. State income tax help 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. State income tax help Procedure for perfecting a non-IRS power of attorney. State income tax help   Under the following conditions, the attorney-in-fact named in your non-IRS power of attorney can sign a Form 2848 on your behalf. State income tax help The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general authority to perform any acts). State income tax help 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. State income tax help Example. State income tax help 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. State income tax help The power of attorney grants Ed the authority to perform any and all acts on John's behalf. State income tax help However, it does not list specific tax-related information such as types of tax or tax form numbers. State income tax help Shortly after John signs the power of attorney, he is declared incompetent. State income tax help Later, a federal tax matter arises concerning a prior year return filed by John. State income tax help Ed attempts to represent John before the IRS but is rejected because the durable power of attorney does not contain required information. State income tax help 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. State income tax help If Ed can practice before the IRS (see Who Can Practice Before the IRS, earlier), he can name himself as representative on Form 2848. State income tax help Otherwise, he must name another individual who can practice before the IRS. State income tax help Processing a non-IRS power of attorney. State income tax help   The IRS has a centralized computer database system called the CAF system. State income tax help This system contains information on the authority of taxpayer representatives. State income tax help Generally, when you submit a power of attorney document to the IRS, it is processed for inclusion on the CAF system. State income tax help 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. State income tax help 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. State income tax help   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. State income tax help Your signature is not required; however, your attorney-in-fact must sign the Declaration of Representative (see Part II of Form 2848). State income tax help Preparation of Form — Helpful Hints The preparation of Form 2848 is illustrated by an example, later under How Do I Fill Out Form 2848. State income tax help However, the following will also assist you in preparing the form. State income tax help Line-by-line hints. State income tax help   The following hints are summaries of some of the line-by-line instructions for Form 2848. State income tax help Line 1—Taxpayer information. State income tax help   If a joint return is involved, the husband and wife each file a separate Form 2848 if they both want to be represented. State income tax help If only one spouse wants to be represented in the matter, that spouse files a Form 2848. State income tax help Line 2—Representative(s). State income tax help   Only individuals may be named as representatives. State income tax help If your representative has not been assigned a CAF number, enter “None” on that line and the IRS will issue one to your representative. State income tax help If the representative's address or phone number has changed since the CAF number was issued, you should check the appropriate box. State income tax help Enter your representative's fax number if available. State income tax help   If you want to name more than three representatives, attach additional Form(s) 2848. State income tax help The IRS can send copies of notices and communications to two of your representatives. State income tax help 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. State income tax help If you do not check the boxes, your representatives will not routinely receive copies of notices and communications. State income tax help Line 3—Tax matters. State income tax help   You may list any tax years or periods that have already ended as of the date you sign the power of attorney. State income tax help 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. State income tax help The 3 future periods are determined starting after December 31 of the year the power of attorney is received by the IRS. State income tax help However, avoid general references such as “all years” or “all taxes. State income tax help ” Any Form 2848 with general references will be returned. State income tax help Line 4—Specific use not recorded on Centralized Authorization File (CAF). State income tax help   Certain matters cannot be recorded on the CAF system. State income tax help Examples of such matters include, but are not limited to, the following. State income tax help Requests for a private letter ruling or technical advice. State income tax help Applications for an employer identification number (EIN). State income tax help Claims filed on Form 843, Claim for Refund and Request for Abatement. State income tax help Corporate dissolutions. State income tax help Requests for change of accounting method. State income tax help Requests for change of accounting period. State income tax help Applications for recognition of exemption under sections 501(c)(3), 501(a), or 521 (Forms 1023, 1034, or 1028). State income tax help Request for a determination of the qualified status of an employee benefit plan (Forms 5300, 5307, or 5310). State income tax help Application for Award for Original Information under section 7623. State income tax help Voluntary submissions under the Employee Plans Compliance Resolution System (EPCRS). State income tax help Freedom of Information Act requests. State income tax help If the tax matter described on line 3 of Form 2848 concerns one of these matters specifically, check the box on line 4. State income tax help If this box is checked, the representative should mail or fax the power of attorney to the IRS office handling the matter. State income tax help Otherwise, the representative should bring a copy of the power of attorney to each meeting with the IRS. State income tax help Where To File a Power of Attorney Generally, you can mail or fax a paper Form 2848 directly to the IRS. State income tax help To determine where you should file Form 2848, see Where To File in the instructions for Form 2848. State income tax help If Form 2848 is for a specific use, mail or fax it to the office handling that matter. State income tax help For more information on specific use, see the Instructions for Form 2848, line 4. State income tax help FAX copies. State income tax help   The IRS will accept a copy of a power of attorney that is submitted by facsimile transmission (fax). State income tax help 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. State income tax help Your representative may be able to file Form 2848 electronically via the IRS website. State income tax help For more information, your representative can go to www. State income tax help irs. State income tax help gov and under the Tax Professionals tab, click on e-services–Online Tools for Tax Professionals. State income tax help If you complete Form 2848 for electronic signature authorization, do not file Form 2848 with the IRS. State income tax help Instead, give it to your representative, who will retain the document. State income tax help Updating a power of attorney. State income tax help   Submit any update or modification to an existing power of attorney in writing. State income tax help Your signature (or the signature of the individual(s) authorized to sign on your behalf) is required. State income tax help 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. State income tax help   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. State income tax help 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. State income tax help A written notice of substitution or delegation signed by the recognized representative. State income tax help A written declaration of representative made by the new representative. State income tax help A copy of the power of attorney that specifically authorizes the substitution or delegation. State income tax help 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. State income tax help 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. State income tax help 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. State income tax help Note. State income tax help The filing of Form 2848 will not revoke any  Form 8821 that is in effect. State income tax help 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. State income tax help 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. State income tax help 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. State income tax help If you do not have a copy of the power of attorney you want to revoke or withdraw, send a statement to the IRS. State income tax help 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. State income tax help If the taxpayer is revoking, list the name and address of each recognized representative whose authority is revoked. State income tax help 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. State income tax help If the representative is withdrawing, list the name, TIN, and address (if known) of the taxpayer. State income tax help 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. State income tax help A power of attorney held by a student will be recorded on the CAF system for 130 days from the receipt date. State income tax help If you are authorizing a student to represent you after that time, you will need to submit a current and valid Form 2848. State income tax help 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. State income tax help The following situations do not require a power of attorney. State income tax help Providing information to the IRS. State income tax help Authorizing the disclosure of tax return information through Form 8821, Tax Information Authorization, or other written or oral disclosure consent. State income tax help Allowing the IRS to discuss return information with a third party via the checkbox provided on a tax return or other document. State income tax help Allowing a tax matters partner or person (TMP) to perform acts for the partnership. State income tax help Allowing the IRS to discuss return information with a fiduciary. State income tax help How Do I Fill Out Form 2848? The following example illustrates how to complete Form 2848. State income tax help The two completed forms for this example are shown on the next pages. State income tax help Example. State income tax help Stan and Mary Doe have been notified that their joint tax returns (Forms 1040) for 2009, 2010, and 2011 are being examined. State income tax help They have decided to appoint Jim Smith, an enrolled agent, to represent them in this matter and any future matters concerning these returns. State income tax help Jim, who has prepared returns at the same location for years, already has a Centralized Authorization File (CAF) number assigned to him. State income tax help Mary does not want Jim to sign any agreements on her behalf, but Stan is willing to have Jim do so. State income tax help They want copies of all notices and written communications sent to Jim. State income tax help This is the first time Stan and Mary have given power of attorney to anyone. State income tax help They should each complete a Form 2848 as follows. State income tax help Line 1—Taxpayer information. State income tax help   Stan and Mary must each file a separate Form 2848. State income tax help On his separate Form 2848, Stan enters his name, street address, and social security number in the spaces provided. State income tax help Mary does likewise on her separate Form 2848. State income tax help Line 2—Representative(s). State income tax help   On their separate Forms 2848, Stan and Mary each enters the name and current address of their chosen representative, Jim Smith. State income tax help 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. State income tax help They also enter Mr. State income tax help Smith's CAF number, his telephone number, and his fax number. State income tax help Mr. State income tax help 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. State income tax help Line 3—Tax Matters. State income tax help   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. State income tax help Line 4—Specific use not recorded on Centralized Authorization File (CAF). State income tax help   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. State income tax help See Preparation of Form — Helpful Hints, earlier. State income tax help Line 5—Acts authorized. State income tax help   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. State income tax help Stan does not wish to restrict the authority of Jim Smith in this regard, so he leaves line 5 of his Form 2848 blank. State income tax help If either Mary or Stan had chosen, they could have listed other restrictions on line 5 of their separate Forms 2848. State income tax help Line 6—Retention/revocation of prior power(s) of attorney. State income tax help   Stan and Mary are each filing their first powers of attorney, so they make no entry on this line. State income tax help 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. State income tax help   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. State income tax help (See Revocation of Power of Attorney/Withdrawal of Representative, earlier, for the special rules that apply. State income tax help ) Line 7—Signature of taxpayer. State income tax help   Stan and Mary each signs and dates his or her Form 2848. State income tax help If a taxpayer does not sign, the IRS cannot accept the form. State income tax help Part II—Declaration of Representative. State income tax help   Jim Smith must complete this part of Form 2848. State income tax help If he does not sign this part, the IRS cannot accept the form. State income tax help 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. State income tax help 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. State income tax help Therefore, during this interim period, IRS personnel may request that you or your representative bring a copy to any meeting with the IRS. State income tax help This image is too large to be displayed in the current screen. State income tax help Please click the link to view the image. State income tax help Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. State income tax help Please click the link to view the image. State income tax help Filled-in Form 2848 - Page 2 This image is too large to be displayed in the current screen. State income tax help Please click the link to view the image. State income tax help Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. State income tax help Please click the link to view the image. State income tax help 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. State income tax help Incomplete document. State income tax help   If Form 2848 is incomplete, the IRS will attempt to secure the missing information either by writing or telephoning you or your representative. State income tax help For example, if your signature or signature date is missing, the IRS will contact you. State income tax help 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. State income tax help   In either case, the power of attorney is not considered valid until all required information is entered on the document. State income tax help 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. State income tax help Complete document. State income tax help   If the power of attorney is complete and valid, the IRS will take action to recognize the representative. State income tax help In most instances, this includes processing the document on the CAF system. State income tax help 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. State income tax help Documents not processed on CAF. State income tax help   Specific-use powers of attorney are not processed on the CAF system (see Preparation of Form – Helpful Hints, earlier). State income tax help For example, a power of attorney that is a one-time or specific-issue grant of authority is not processed on the CAF system. State income tax help These documents remain with the related case files. State income tax help In this situation, you should check the box on line 4 of Form 2848. State income tax help In these situations, the representative should bring a copy of the power of attorney to each meeting with the IRS. State income tax help Dealing With the Representative After a valid power of attorney is filed, the IRS will recognize your representative. State income tax help 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. State income tax help 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. State income tax help 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. State income tax help 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. State income tax help Notices and other correspondence. State income tax help   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. State income tax help 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. State income tax help This includes notices and letters produced either at the Martinsburg Computing Center, or other IRS centers. State income tax help 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. State income tax help 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. State income tax help By selecting the method that is best for you, you will have quick and easy access to tax help. State income tax help Free help with your return. State income tax help   Free help in preparing your return is available nationwide from IRS-certified volunteers. State income tax help 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. State income tax help 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. State income tax help To find the nearest VITA or TCE site, visit IRS. State income tax help gov or call 1-800-906-9887 or 1-800-829-1040. State income tax help   As part of the TCE program, AARP offers the Tax-Aide counseling program. State income tax help To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. State income tax help aarp. State income tax help org/money/taxaide. State income tax help   For more information on these programs, go to IRS. State income tax help gov and enter keyword “VITA” in the upper right-hand corner. State income tax help Internet. State income tax help You can access the IRS website at IRS. State income tax help gov 24 hours a day, 7 days a week to: E-file your return. State income tax help Find out about commercial tax preparation and e-file services available free to eligible taxpayers. State income tax help Check the status of your refund. State income tax help Go to IRS. State income tax help gov and click on Where's My Refund. State income tax help 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. State income tax help If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). State income tax help 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. State income tax help Download forms, including talking tax forms, instructions, and publications. State income tax help Order IRS products online. State income tax help Research your tax questions online. State income tax help Search publications online by topic or keyword. State income tax help Use the online Internal Revenue Code, regulations, or other official guidance. State income tax help View Internal Revenue Bulletins (IRBs) published in the last few years. State income tax help Figure your withholding allowances using the withholding calculator online at www. State income tax help irs. State income tax help gov/individuals. State income tax help Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. State income tax help irs. State income tax help gov/individuals. State income tax help Sign up to receive local and national tax news by email. State income tax help Get information on starting and operating a small business. State income tax help Phone. State income tax help Many services are available by phone. State income tax help   Ordering forms, instructions, and publications. State income tax help Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. State income tax help You should receive your order within 10 days. State income tax help Asking tax questions. State income tax help Call the IRS with your tax questions at 1-800-829-1040. State income tax help Solving problems. State income tax help You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. State income tax help An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. State income tax help Call your local Taxpayer Assistance Center for an appointment. State income tax help To find the number, go to www. State income tax help irs. State income tax help gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. State income tax help TTY/TDD equipment. State income tax help If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. State income tax help TeleTax topics. State income tax help Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. State income tax help Refund information. State income tax help 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). State income tax help 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. State income tax help If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). State income tax help 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. State income tax help 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. State income tax help Other refund information. State income tax help To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. State income tax help Evaluating the quality of our telephone services. State income tax help To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. State income tax help One method is for a second IRS representative to listen in on or record random telephone calls. State income tax help Another is to ask some callers to complete a short survey at the end of the call. State income tax help Walk-in. State income tax help Many products and services are available on a walk-in basis. State income tax help   Products. State income tax help You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. State income tax help 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. State income tax help Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. State income tax help Services. State income tax help You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. State income tax help An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. State income tax help 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. State income tax help No appointment is necessary—just walk in. State income tax help If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. State income tax help A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. State income tax help If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. State income tax help All other issues will be handled without an appointment. State income tax help To find the number of your local office, go to  www. State income tax help irs. State income tax help gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. State income tax help Mail. State income tax help You can send your order for forms, instructions, and publications to the address below. State income tax help You should receive a response within 10 days after your request is received. State income tax help  Internal Revenue Service 1201 N. State income tax help Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. State income tax help   The Taxpayer Advocate Service (TAS) is your voice at the IRS. State income tax help Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. State income tax help 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. State income tax help Remember, the worst thing you can do is nothing at all. State income tax help   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. State income tax help You face (or your business is facing) an immediate threat of adverse action. State income tax help 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. State income tax help   If you qualify for our help, we’ll do everything we can to get your problem resolved. State income tax help You will be assigned to one advocate who will be with you at every turn. State income tax help We have offices in every state, the District of Columbia, and Puerto Rico. State income tax help Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. State income tax help And our services are always free. State income tax help   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. State income tax help Our tax toolkit at www. State income tax help TaxpayerAdvocate. State income tax help irs. State income tax help gov can help you understand these rights. State income tax help   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. State income tax help irs. State income tax help gov/advocate. State income tax help You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. State income tax help   TAS also handles large-scale or systemic problems that affect many taxpayers. State income tax help If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. State income tax help irs. State income tax help gov/advocate. State income tax help Low Income Taxpayer Clinics (LITCs). State income tax help   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. State income tax help Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. State income tax help 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. State income tax help Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. State income tax help For more information and to find a clinic near you, see the LITC page on www. State income tax help irs. State income tax help gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. State income tax help This publication is also available by calling 1-800-829-3676 or at your local IRS office. State income tax help Free tax services. State income tax help   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. State income tax help Learn about free tax information from the IRS, including publications, services, and education and assistance programs. State income tax help The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. State income tax help The majority of the information and services listed in this publication are available to you free of charge. State income tax help If there is a fee associated with a resource or service, it is listed in the publication. State income tax help   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. State income tax help DVD for tax products. State income tax help You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. State income tax help Prior-year forms, instructions, and publications. State income tax help Tax Map: an electronic research tool and finding aid. State income tax help Tax law frequently asked questions. State income tax help Tax Topics from the IRS telephone response system. State income tax help Internal Revenue Code—Title 26 of the U. State income tax help S. State income tax help Code. State income tax help Links to other Internet based Tax Research Materials. State income tax help Fill-in, print, and save features for most tax forms. State income tax help Internal Revenue Bulletins. State income tax help Toll-free and email technical support. State income tax help Two releases during the year. State income tax help  – The first release will ship the beginning of January. State income tax help  – The final release will ship the beginning of March. State income tax help Purchase the DVD from National Technical Information Service (NTIS) at www. State income tax help irs. State income tax help 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). State income tax help Prev  Up  Next   Home   More Online Publications
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State income tax help 35. State income tax help   Créditos Tributarios por Estudios Table of Contents Introduction Useful Items - You may want to see: ¿Quién Puede Reclamar un Crédito Tributario por Estudios? Gastos de Estudios CalificadosNo se Permite Beneficio Doble Ajustes a los Gastos de Estudios Calificados Introduction Para 2013, hay dos créditos tributarios para personas que paguen gastos de enseñanza superior (postsecundaria). State income tax help Éstos son: El crédito tributario de oportunidad para los estadounidenses y El crédito vitalicio por aprendizaje. State income tax help Este capítulo explica en términos generales estos créditos tributarios por estudios. State income tax help Para obtener la información detallada que necesitará para reclamar cualquiera de los créditos, y para ver ejemplos aclaratorios, consulte los capítulos 2 y 3 de la Publicación 970, Tax Benefits for Education (Beneficios tributarios por estudios), en inglés. State income tax help ¿Puede reclamar más de un crédito por estudios este año?   Puede escoger sólo uno de los créditos por cada estudiante por cada año. State income tax help Por ejemplo, si reclama el crédito tributario de oportunidad para los estadounidenses por un hijo en su declaración de impuestos de 2013, no puede tomar el crédito vitalicio por aprendizaje para 2013 si se trata del mismo hijo. State income tax help   Si reúne los requisitos del crédito tributario de oportunidad para los estadounidenses y también del crédito vitalicio por aprendizaje por el mismo estudiante durante el mismo año, puede reclamar sólo uno de los dos créditos, pero no ambos. State income tax help   Si paga gastos de estudios calificados por más de un estudiante durante el mismo año, puede reclamar el crédito tributario de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje basado por cada estudiante y por año. State income tax help Esto quiere decir que, por ejemplo, puede reclamar el crédito tributario de oportunidad para los estadounidenses por un estudiante y el crédito vitalicio por aprendizaje por otro estudiante en el mismo año. State income tax help    Tabla 35-1. State income tax help Comparación de los Créditos Tributarios por Estudios Precaución: Puede reclamar el crédito tributario de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje en la misma declaración —pero no por el mismo estudiante. State income tax help   Crédito tributario de oportunidad para los estadounidenses Crédito vitalicio por aprendizaje Crédito máximo Un crédito de hasta $2,500 por cada estudiante que reúne los requisitos Un crédito de hasta $2,000 por cada declaración Límite a los ingresos brutos ajustados modificados (MAGI, por sus siglas en inglés) $180,000 si es casado que presenta una declaración conjunta;  $90,000 si es soltero, cabeza de familia o viudo que reúne los requisitos $127,000 si es casado que presenta una declaración conjunta;  $63,000 si es soltero, cabeza de familia o viudo que reúne los requisitos Reembolsable o no reembolsable El 40% del crédito podría ser reembolsable El monto del crédito está limitado al monto de impuestos que tiene que pagar sobre sus ingresos sujetos a impuestos Número de años de enseñanza postsecundaria Disponible SÓLO si el estudiante no ha completado los 4 primeros años de enseñanza postsecundaria antes de 2013 Disponible para todo año de enseñanza postsecundaria y cursos para adquirir o mejorar aptitudes en el trabajo Número de años tributarios por los cuales se ofrece el crédito Disponible SÓLO por 4 años por cada estudiante que reúna los requisitos (incluido todo año en el que se haya reclamado el crédito Hope) Disponible por un número ilimitado de años Tipo de programa académico requerido El estudiante tiene que estar cursando un programa de estudios con miras a sacar una licenciatura u otro título o certificado académico acreditado El estudiante no necesita estar cursando un programa de estudios con miras a sacar una licenciatura u otro título o certificado académico acreditado Número de cursos El estudiante tiene que estar matriculado a medio tiempo como mínimo durante al menos un período académico que haya comenzado en el transcurso del año tributario Disponible para uno o más cursos Fallo condenatorio por delito grave de drogas Si para el fin de 2013 no consta fallo condenatorio alguno al estudiante por delito grave de poseer o distribuir drogas Fallos condenatorios por delito grave de drogas no hacen que el estudiante no reúna los requisitos Gastos que reúnen los requisitos Costos de matrícula y gastos de inscripción obligatorios y todos los materiales relacionados con un curso que necesita el estudiante, tanto si son comprados o no en la institución como condición de inscripción o asistencia Costos de matrícula y gastos de inscripción obligatorios (incluidas cantidades que tienen que pagarse a la institución por textos, materiales y equipo relacionados con un curso) Pagos por períodos académicos Pagos efectuados en 2013 para períodos académicos que se iniciaron en 2013 y en los tres primeros meses de 2014 Diferencias entre el crédito tributario de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje. State income tax help   Existen varias diferencias entre estos dos créditos. State income tax help Estas diferencias se resumen en la Tabla 35-1, más adelante. State income tax help Useful Items - You may want to see: Publicación 970 Tax Benefits for Education (Beneficios tributarios por estudios), en inglés Formulario (e Instrucciones) 8863 Education Credits (American Opportunity and Lifetime Learning Credits) (Créditos tributarios por estudios (crédito tributario de oportunidad para los estadounidenses y crédito vitalicio por aprendizaje)), en inglés ¿Quién Puede Reclamar un Crédito Tributario por Estudios? Tal vez pueda reclamar un crédito tributario por estudios si usted, su cónyuge o un dependiente reclamado en su declaración de impuestos era estudiante matriculado en, o asistió a, una institución de enseñanza superior que reúne los requisitos. State income tax help Los créditos se basan en la cantidad de gastos de estudios calificados que hayan sido pagados a nombre del estudiante en 2013 por períodos académicos que comenzaron en 2013 y en los primeros tres meses de 2014. State income tax help Por ejemplo, si pagó $1,500 en diciembre de 2013 por una matrícula calificada por el semestre de primavera de 2014 que comience en enero de 2014, tal vez pueda usar los $1,500 en el cálculo del (de los) crédito(s) para 2013. State income tax help Período académico. State income tax help   Un período académico abarca un semestre, trimestre, cuatrimestre u otro período de estudios (como un curso de escuela de verano) según lo determine de manera razonable una institución de enseñanza superior. State income tax help En el caso de una institución de enseñanza superior que no tenga períodos académicos sino horas de crédito u horas de reloj, cada período de pago se puede considerar período académico. State income tax help Institución de enseñanza superior que reúne los requisitos. State income tax help   Una “institución de enseñanza superior que reúne los requisitos” es todo colegio universitario, universidad, escuela de enseñanza técnica u otra institución de enseñanza superior con derecho a participar en un programa de asistencia financiera al estudiante administrado por el Departamento de Educación de los Estados Unidos. State income tax help Esta clase de institución abarca prácticamente todas las instituciones acreditadas de enseñanza superior públicas, sin fines de lucro y las privadas con fines de lucro. State income tax help La institución de enseñanza superior debe poder indicarle si reúne los requisitos. State income tax help   Determinadas instituciones de enseñanza superior ubicadas en el extranjero participan también en los programas de Federal Student Aid (Asistencia Financiera al Estudiante o FSA, por sus siglas en inglés) del Departamento de Educación de los Estados Unidos. State income tax help ¿Quién puede reclamar los gastos de un dependiente?   Si una persona reclama al estudiante como dependiente y se permite una deducción por aquel estudiante en la declaración de dicha persona, se considera que esa persona ha pagado todos los gastos de estudios calificados del estudiante. State income tax help Por lo tanto, sólo esa persona puede reclamar un crédito por estudios en nombre del estudiante. State income tax help Si un estudiante no es reclamado como dependiente en la declaración de impuestos de otra persona, sólo el estudiante puede reclamar un crédito. State income tax help Gastos pagados por un tercero. State income tax help   Los gastos de estudios calificados pagados en nombre del estudiante por una persona que no sea el estudiante (como un pariente) se tratan como si hubiesen sido pagados por dicho estudiante. State income tax help Sin embargo, los gastos de estudios calificados pagados (o que se tratan como si hubiesen sido pagados) por un estudiante que es reclamado como dependiente en su declaración de impuestos, se tratan como si hubiesen sido pagados por usted. State income tax help Por lo tanto, a usted se le trata como si hubiese pagado los gastos que fueron pagados por el tercero. State income tax help Para más información y para ver un ejemplo, vea Who can Claim a Dependent's Expenses (¿Quién puede reclamar los gastos de un dependiente?) en el capítulo 2 ó 3 de la Publicación 970, en inglés. State income tax help ¿Quién no puede reclamar el crédito?   No puede tomar un crédito tributario por estudios si alguna de las siguientes situaciones le corresponde: Usted es reclamado como dependiente en la declaración de impuestos de otra persona, como la de sus padres. State income tax help Su estado civil para efectos de la declaración es casado que presenta una declaración por separado. State income tax help Usted (o su cónyuge) fue extranjero no residente durante cualquier parte de 2013 y no optó por ser tratado como extranjero residente para fines tributarios. State income tax help Sus ingresos brutos ajustados modificados (MAGI, por sus siglas en inglés) es uno de los siguientes: Crédito tributario de oportunidad para los estadounidenses: $180,000 o más si es casado que presenta la declaración conjunta, o $90,000 o más si es soltero, cabeza de familia o viudo que reúne los requisitos. State income tax help Crédito vitalicio por aprendizaje: $127,000 o más si es casado que presenta la declaración conjunta, o $63,000 o más si es soltero, cabeza de familia o viudo que reúne los requisitos. State income tax help   Por lo general, su MAGI es la cantidad de la línea 38 de su Formulario 1040 o la línea 22 del Formulario 1040A. State income tax help No obstante, si presenta el Formulario 2555, 2555-EZ o 4563 o si excluye ingresos de fuentes dentro de Puerto Rico, sume la cantidad excluida del ingreso a la cantidad en la línea 38 de su Formulario 1040 o de la línea 22 del Formulario 1040A. State income tax help Para más detalles, vea la Publicación 970, en inglés. State income tax help   La Figura 35-A podría ser útil al momento de determinar si puede reclamar un crédito tributario por estudios en su declaración de impuestos. State income tax help    El crédito tributario de oportunidad para los estadounidenses siempre será mayor que o igual al crédito vitalicio por aprendizaje para todo estudiante que reúna los requisitos para ambos créditos. State income tax help Sin embargo, si no se cumplen todos los requisitos correspondientes al crédito tributario de oportunidad para los estadounidenses enumerados anteriormente en la Tabla 35-1, usted no puede reclamar dicho crédito en base de este estudiante. State income tax help En lugar de ello, quizás podría reclamar el crédito vitalicio por aprendizaje por una parte o la totalidad de los gastos de estudios calificados de dicho estudiante. State income tax help Para obtener información sobre otros beneficios relacionados con los estudios, vea la Publicación 970, en inglés. State income tax help Gastos de Estudios Calificados Generalmente, se considera que los gastos de estudios calificados son cantidades pagadas en 2013 por matrícula y gastos escolares obligatorios para matricularse en un curso o asistir al mismo en una institución de enseñanza superior. State income tax help No importa si los gastos fueron pagados en efectivo, por cheque, con tarjeta de crédito o débito, o con préstamos. State income tax help Sólo reúnen los requisitos ciertos gastos por libros, materiales y equipos relacionados con un curso: Crédito tributario de oportunidad para los estadounidenses: Los gastos de estudios calificados abarcan cantidades gastadas en libros, materiales y equipos necesarios para cursos de un programa de estudios, ya sea o no que se compren estos materiales en la institución de enseñanza como condición para matricularse o asistir a tales cursos. State income tax help Crédito vitalicio por aprendizaje: Los gastos de estudios calificados abarcan cantidades gastadas en libros, materiales y equipos sólo si se tienen que pagar a la institución como condición para matricularse o asistir a cursos. State income tax help Los gastos de estudios calificados incluyen cuotas no académicas, tales como cuotas por actividades estudiantiles, cuotas por actividades deportivas u otros gastos no relacionados con el curso de instrucción, sólo si la cuota tiene que pagarse a la institución como condición de inscripción o asistencia. State income tax help Sin embargo, las cuotas por gastos personales (descritos a continuación) nunca se consideran gastos de estudios calificados. State income tax help Los gastos de estudios calificados no incluyen cantidades pagadas por: Gastos personales. State income tax help Éstos incluyen gastos de alojamiento y comida, seguros, gastos médicos (incluyendo las cuotas de servicios de salud para estudiantes), transporte y otros gastos personales similares o de familia. State income tax help Todo curso u otros estudios que se relacionen con deportes, juegos o pasatiempos o todo curso sin crédito académico, a menos que dicho curso o dichos estudios formen parte del programa de estudios para obtener un título del estudiante o (sólo en el caso del crédito vitalicio por aprendizaje) ayude al estudiante a adquirir o mejorar aptitudes en el trabajo. State income tax help Usted debe recibir el Formulario 1098-T, Tuition Statement (Información sobre el pago de matrícula), en inglés, de la institución que informa cualesquiera de los pagos recibidos en 2013 (encasillado 1) o las cantidades facturadas en 2013 (encasillado 2). State income tax help Sin embargo, la cantidad pagada (o tratada como pagada) puede ser distinta a la cantidad en el encasillado 1 ó 2 del Formulario 1098-T. State income tax help Al completar el Formulario 8863, en inglés, utilice sólo las cantidades que realmente pagó (además de cualquier otra cantidad tratada como pagada) en 2013, reducida cuando sea necesario, como se describe en Ajustes a los Gastos de Estudios Calificados , más adelante. State income tax help Los gastos de estudios calificados pagados en nombre del estudiante por una persona que no sea el estudiante (como un pariente) se tratan como si hubiesen sido pagados por dicho estudiante. State income tax help Los gastos de estudios calificados pagados (o que se tratan como si hubiesen sido pagados) por un estudiante que es reclamado como dependiente en su declaración de impuestos se tratan como si hubiesen sido pagados por usted. State income tax help Al calcular los créditos tributarios por estudios, si usted o el estudiante toman una deducción por gastos de enseñanza superior, tal como en el Anexo A o C (Formulario 1040), no pueden utilizar esos gastos como gastos de estudios calificados. State income tax help Los gastos de estudios calificados para cualquier período académico tienen que ser reducidos por toda ayuda económica de estudios exenta de los impuestos asignable a dicho período académico. State income tax help Vea Ajustes a los Gastos de Estudios Calificados , más adelante. State income tax help Gastos pagados por adelantado. State income tax help   Los gastos de estudios calificados pagados en 2013 para un período académico que comienza en los primeros tres meses de 2014 se pueden utilizar sólo en el cálculo del crédito por estudios de 2013. State income tax help Vea Período académico , anteriormente. State income tax help Por ejemplo, si usted paga $2,000 en diciembre de 2013 para matrícula calificada por el cuatrimestre del invierno de 2014 que comienza en enero de 2014, puede utilizar los $2,000 en el cálculo del crédito por estudios sólo para 2013 (si reúne todos los otros requisitos). State income tax help No puede utilizar cantidad alguna que haya pagado en 2012 ó 2014 para calcular su(s) crédito(s) tributario(s) por estudios de 2013. State income tax help Gastos pagados con un préstamo. State income tax help   Puede reclamar un crédito por estudios en el caso de gastos de estudios calificados que haya pagado con un préstamo. State income tax help Utilice los gastos para calcular el crédito tributario por estudios correspondiente al año en que se paguen los gastos y no al año en el que se pague el préstamo. State income tax help Trate los pagos del préstamo enviados directamente a la institución de enseñanza superior como si se hubiesen pagado en la fecha en que dicha institución abone los pagos a la cuenta del estudiante. State income tax help Si el estudiante se retira de uno o más cursos. State income tax help   Puede reclamar un crédito tributario por estudios en el caso de gastos de estudios calificados que no se le devuelvan al estudiante si el estudiante se retira de uno o más cursos. State income tax help No se Permite Beneficio Doble No se permite hacer lo siguiente: Deducir gastos de enseñanza superior en su declaración de impuestos sobre los ingresos (por ejemplo, un gasto de negocio) y reclamar también un crédito por estudios basándose en dichos gastos. State income tax help Reclamar más de un (1) crédito tributario por estudios basándose en los mismos gastos de estudios calificados. State income tax help Reclamar un crédito por estudios basándose en los mismos gastos utilizados para calcular la parte exenta del impuesto de distribuciones de una cuenta de ahorros para estudios Coverdell (Coverdell ESA, por su abreviatura en inglés) o un programa de matrícula calificada (QTP, por sus siglas en inglés). State income tax help Reclamar un crédito basándose en gastos de estudios calificados que hayan sido pagados con ayuda para estudios, tal como una beca o subvención o ayuda provista por el empleador, libres de impuestos. State income tax help Vea Ajustes a los Gastos de Estudios Calificados, a continuación. State income tax help Ajustes a los Gastos de Estudios Calificados Para cada estudiante, se tiene que restar los gastos de estudios calificados, pagados en 2013, por o en nombre de dicho estudiante bajo las siguientes reglas. State income tax help El resultado es la cantidad ajustada en gastos de estudios calificados por cada estudiante. State income tax help Ayuda económica para estudios exenta de impuestos. State income tax help   Si en 2013 recibió ayuda económica para estudios que está exenta de impuestos, reste la cantidad de la ayuda económica para estudios exenta de impuestos asignable para cada período académico de la cantidad de gastos de estudios calificados para cada período académico. State income tax help Vea Período académico , anteriormente. State income tax help   La ayuda económica para estudios exenta de impuestos incluye: Partes no sujetas a impuestos de becas de estudios y becas de investigación (vea el capítulo 12 de esta publicación y el capítulo 1 de la Publicación 970, en inglés), La parte no sujeta a impuestos de subvenciones federales Pell (vea el capítulo 1 de la Publicación 970, en inglés), La parte no sujeta a impuestos de ayuda económica para estudios provista por el empleador (vea la Publicación 970, en inglés), Ayuda económica para estudios para veteranos (vea el capítulo 1 de la Publicación 970, en inglés) y Cualquier otro pago no sujeto a impuestos (libre de impuestos) (que no sean regalos ni herencias) recibido como ayuda económica para estudios. State income tax help   Por lo general, toda beca de estudios o de investigación es tratada como una ayuda económica para estudios exenta de impuestos. State income tax help Sin embargo, una beca de estudios o de investigación no será tratada como dicha ayuda al punto de que el estudiante la incluye como ingreso bruto (si el estudiante tiene que presentar una declaración de impuestos) para el año en que reciba la beca de estudios o de investigación y le corresponde uno de los siguientes: La beca de estudios o de investigación (o cualquier parte de dicha beca) tiene que ser aplicada (por sus condiciones) a gastos (como de alojamiento y comida) que no sean gastos de estudios calificados como se define en el capítulo 1, Qualified education expenses (Gastos de estudios calificados), de la Publicación 970, en inglés, o La beca de estudios o de investigación (o cualquier parte de dicha beca) puede ser aplicada (por sus condiciones) a gastos (como de alojamiento y comida) que no sean gastos de estudios calificados como se define en el capítulo 1, Qualified education expenses (Gastos de estudios calificados), de la Publicación 970, en inglés. State income tax help Podría aumentar el valor combinado del crédito tributario por estudios y cierta ayuda económica para estudios si el estudiante incluye alguna o toda ayuda económica para estudios del ingreso en el año en que recibió dicha ayuda. State income tax help Para detalles, vea Adjustments of Qualified Education Expenses (Ajustes a los gastos de estudios calificados) en los capítulos 2 y 3 de la Publicación 970, en inglés. State income tax help Cierta ayuda económica para estudios exenta de impuestos recibida después de 2013 podría ser tratada como un reembolso de gastos de estudios calificados que se pagaron en 2013. State income tax help Esta ayuda económica para estudios exenta de impuestos es toda ayuda económica para estudios exenta de impuestos que usted o cualquier otro ha recibido después de 2013 por gastos de estudios calificados pagados en nombre de un estudiante en 2013 (o atribuible a la matrícula de una institución de enseñanza superior que reúne los requisitos durante 2013). State income tax help Si dicha ayuda económica para estudios exenta de impuestos se recibe después de 2013 pero antes de que presente su declaración de impuestos sobre los ingresos para 2013, vea Reembolsos recibidos después de 2013 pero antes de presentar su declaración de impuestos sobre los ingresos, más adelante. State income tax help Si dicha ayuda económica para estudios exenta de impuestos se recibe después de 2013 y después que presenta su declaración de impuestos sobre los ingresos para 2013, vea Reembolsos recibidos después de 2013 y después que presenta su declaración de impuestos sobre los ingresos, más adelante. State income tax help Reembolsos. State income tax help   Un reembolso de gastos de estudios calificados puede reducir gastos de estudios calificados por el año tributable o puede requerir que recupere (reintegre) el crédito tributario por estudios que reclamó en un año anterior. State income tax help Cierta ayuda económica para estudios exenta de impuestos recibida después de 2013 puede ser tratada como un reembolso. State income tax help Vea Ayuda económica para estudios exenta de impuestos, anteriormente. State income tax help Reembolsos recibidos en 2013. State income tax help   Por cada estudiante, calcule los gastos de estudios calificados ajustados de 2013 sumando todos los gastos de estudios calificados pagados en 2013 y reste todos los reembolsos de esos gastos recibidos de la institución de enseñanza superior que reúne los requisitos durante 2013. State income tax help Reembolsos recibidos después de 2013 pero antes de presentar su declaración de impuestos sobre los ingresos. State income tax help   Si alguien recibe un reembolso después de 2013 por gastos de estudios calificados pagado en nombre de un estudiante en 2013 y el reembolso es recibido antes de que presente su declaración de impuestos sobre los ingresos de 2013, reste la cantidad de gastos de estudios calificados de 2013 por la cantidad del reembolso. State income tax help Reembolsos recibidos después de 2013 y después de presentar su declaración de impuestos sobre los ingresos. State income tax help   Si alguien recibe un reembolso después de 2013 por gastos de estudios calificados pagados en nombre de un estudiante en 2013 y el reembolso es recibido después de presentar su declaración de impuestos sobre los ingresos de 2013, podría verse obligado a reintegrar parte o todo el crédito tributario por estudios que reclamó. State income tax help Vea Recuperar (reintegrar) el crédito, a continuación. State income tax help Recuperar (reintegrar) el crédito. State income tax help   Si después de haber presentado su declaración de impuestos sobre los ingresos de 2013, recibe alguna ayuda económica para estudios exenta de impuestos o cualquier reembolso correspondiente a gastos de estudios calificados que haya pagado en 2013, tiene que recuperar (reintegrar) todo crédito en exceso. State income tax help Cuando se vuelve a calcular la cantidad de gastos de estudios calificados ajustados de 2013, reste de dichos gastos la cantidad de la ayuda económica para estudios exenta de impuestos o el (los) reembolso(s) que haya recibido. State income tax help Entonces se calcula nuevamente su(s) crédito(s) tributario(s) por estudios de 2013 y se calcula la cantidad por la cual su impuesto adeudado de 2013 hubiera aumentado si hubiese reclamado dicho(s) crédito(s) nuevamente calculado(s). State income tax help Incluya esa cantidad como un impuesto adicional para el año en que la ayuda económica o el reembolso fueron recibidos. State income tax help Ejemplo. State income tax help   Usted pagó $8,000 por matrícula y gastos escolares de su hijo en diciembre de 2013 por el semestre de primavera que comienza en enero de 2014. State income tax help Usted presentó su declaración de impuestos de 2013 el 3 de febrero de 2014 y reclamó un crédito vitalicio por aprendizaje de $1,600 ($8,000 de gastos de estudios calificados multiplicado por 0. State income tax help 20). State income tax help Usted no reclamó otros créditos tributarios. State income tax help Después de haber presentado su declaración, su hijo se retiró de dos cursos y usted recibió un reembolso de $1,400. State income tax help Tiene que volver a calcular su crédito vitalicio por aprendizaje de 2013 usando $6,600 ($1,400 del reembolso que se resta de los gastos de estudios calificados de $8,000). State income tax help El crédito nuevamente calculado es $1,320 y su impuesto adeudado aumentó por $280. State income tax help Tiene que incluir el resultado de $280 (lo que queda después de que haya restado $1,320 (el crédito nuevamente calculado) de $1,600 (el crédito que había reclamado originalmente)) como un impuesto adicional en su declaración de impuestos sobre los ingresos de 2014. State income tax help Para determinar en dónde incluir dicho impuesto adicional, vea las instrucciones de su declaración de impuestos sobre los ingresos de 2014. State income tax help    Si también paga gastos de estudios calificados en 2014 para un período académico que comienza en los primeros tres meses de 2014 y recibe ayuda económica para estudios exenta de impuestos o un reembolso como se explicó anteriormente, usted puede escoger reducir sus gastos de estudios calificados para el 2014 en vez de reducir sus gastos para 2013. State income tax help Cantidades que no reducen los gastos de estudios calificados. State income tax help   No reste de los gastos de estudios calificados las cantidades pagadas con fondos que el estudiante reciba como: Pagos por servicios, como salarios; Un préstamo; Un regalo; Una herencia o Un retiro de la cuenta de ahorros personal del estudiante. State income tax help   No reste de los gastos de estudios calificados ninguna beca de estudios o beca de investigación reclamada como ingresos en la declaración de ingresos del estudiante en las siguientes situaciones: El uso del dinero está limitado, por los términos de la beca de estudios o de investigación, a los costos de asistencia (como alojamiento y comida) que no sean gastos de estudios calificados, como se definen en el capítulo 1 de la Publicación 970, en inglés. State income tax help El uso del dinero no está limitado. State income tax help   Para ver ejemplos, consulte el capítulo 2 de la Publicación 970, en inglés. State income tax help Please click here for the text description of the image. State income tax help Figura 35-A ¿Puede usted reclamar el crédito por Estudios para 2013? Prev  Up  Next   Home   More Online Publications