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

The Government National Mortgage Association (Ginnie Mae), works to move funds from securities markets into mortgage markets, thereby allowing lending institutions to make more and more affordable home loans. Ginnie Mae does this by backing certain mortgage backed securities with the full faith and credit of the United States (making these securities affordable and attractive).

Contact the Agency or Department

Website: Government National Mortgage Association

Address: 451 7th St SW
Room B-133

Washington, DC 20410

Phone Number: (202) 708-1535

Toll-free: (888) 446-6434(800) 234-4662 (GinnieNET Hotline)

The State Tax Rates

State tax rates 1. State tax rates   2013 Filing Requirements Table of Contents General RequirementsSelf-employed persons. State tax rates Decedents If income tax was withheld from your pay, or if you qualify for the earned income credit, the additional child tax credit, the health coverage tax credit, or the American opportunity credit, you should file a return to get a refund even if you are not otherwise required to file a return. State tax rates Do not file a federal income tax return if you do not meet the filing requirements and are not due a refund. State tax rates If you need assistance to determine if you need to file a federal income tax return for 2013, go to IRS. State tax rates gov and use the Interactive Tax Assistant (ITA). State tax rates You can find the ITA by going to IRS. State tax rates gov and entering “interactive tax assistant” in the search box. State tax rates Open the ITA and click on Do I Need to File a Tax Return under Topics by Category. State tax rates General Requirements If you are a U. State tax rates S. State tax rates citizen or resident alien, you must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1-1. State tax rates For other filing requirements, see your tax return instructions or Publication 501, Exemptions, Standard Deduction, and Filing Information. State tax rates If you were a nonresident alien at any time during the year, the filing requirements that apply to you may be different from those that apply to U. State tax rates S. State tax rates citizens. State tax rates See Publication 519, U. State tax rates S. State tax rates Tax Guide for Aliens. State tax rates Table 1-1. State tax rates 2013 Filing Requirements Chart for Most Taxpayers Note. State tax rates You must file a return if your gross income was at least the amount shown in the last column. State tax rates IF your filing status is. State tax rates . State tax rates . State tax rates AND at the end of 2013 you were*. State tax rates . State tax rates . State tax rates THEN file a return if your gross income** was at least. State tax rates . State tax rates . State tax rates Single under 65 $10,000 65 or older $11,500 Head of household under 65 $12,850 65 or older $14,350 Married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 Married filing separately any age $3,900 Qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born before January 2, 1949, you are considered to be 65 or older at the end of 2013. State tax rates ** Gross income means all income you receive in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). State tax rates It also includes gains, but not losses, reported on Form 8949 or Schedule D. State tax rates Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. State tax rates But in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. State tax rates Do not include any social security benefits unless (a) you are married filing separately and you lived with your spouse at any time in 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). State tax rates If (a) or (b) applies, see the Instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. State tax rates *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. State tax rates Gross income. State tax rates   Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. State tax rates If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. State tax rates The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. State tax rates A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. State tax rates For more information about community property, see Publication 555, Community Property. State tax rates   For more information on what to include in gross income, see chapter 2. State tax rates Self-employed persons. State tax rates    If you are self-employed in a business that provides services (where the production, purchase, or sale of merchandise is not an income-producing factor), gross income from that business is the gross receipts. State tax rates   If you are self-employed in a business involving manufacturing, merchandising, or mining, gross income from that business is the total sales minus the cost of goods sold. State tax rates Then, to this figure, you add any income from investments and from incidental or outside operations or sources. State tax rates See Publication 334, Tax Guide for Small Business, for more information. State tax rates Dependents. State tax rates   If you could be claimed as a dependent by another taxpayer (that is, you meet the dependency tests in Publication 501), special filing requirements apply. State tax rates See Publication 501. State tax rates Decedents A personal representative of a decedent's estate can be an executor, administrator, or anyone who is in charge of the decedent's property. State tax rates If you are acting as the personal representative of a person who died during the year, you may have to file a final return for that decedent. State tax rates You also have other duties, such as notifying the IRS that you are acting as the personal representative. State tax rates Form 56, Notice Concerning Fiduciary Relationship, is available for this purpose. State tax rates When you file a return for the decedent, either as the personal representative or as the surviving spouse, you should write “DECEASED,” the decedent's name, and the date of death across the top of the tax return. State tax rates If no personal representative has been appointed by the due date for filing the return, the surviving spouse (on a joint return) should sign the return and write in the signature area “Filing as surviving spouse. State tax rates ” For more information, see Publication 559, Survivors, Executors, and Administrators. State tax rates Surviving spouse. State tax rates   If you are the surviving spouse, the year your spouse died is the last year for which you can file a joint return with that spouse. State tax rates After that, if you do not remarry, you must file as a qualifying widow(er) with dependent child, head of household, or single. State tax rates For more information about each of these filing statuses, see Publication 501. State tax rates   If you remarry before the end of the year in which your spouse died, a final joint return with the deceased spouse cannot be filed. State tax rates You can, however, file a joint return with your new spouse. State tax rates In that case, the filing status of your deceased spouse for his or her final return is married filing separately. State tax rates The level of income that requires you to file an income tax return changes when your filing status changes (see Table 1-1). State tax rates Even if you and your deceased spouse were not required to file a return for several years, you may have to file a return for tax years after the year of death. State tax rates For example, if your filing status changes from filing jointly in 2012 to single in 2013 because of the death of your spouse, and your gross income is $17,500 for both years, you must file a return for 2013 even though you did not have to file a return for 2012. State tax rates Prev  Up  Next   Home   More Online Publications