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Hrblock taxcut Publication 970 - Additional Material Table of Contents AppendicesAppendix A. Hrblock taxcut Illustrated Example of Education Credits Glossary Appendices The following appendices are provided to help you claim the education benefits that will give you the lowest tax. Hrblock taxcut Appendix A—An illustrated example of education credits, including a filled-in Form 8863 showing how to claim both the American opportunity credit and lifetime learning credit for 2013. Hrblock taxcut Appendix B—A chart summarizing some of the major differences between the education tax benefits discussed in this publication. Hrblock taxcut It is intended only as a guide. Hrblock taxcut Look in this publication for more complete information. Hrblock taxcut   Appendix A. Hrblock taxcut Illustrated Example of Education Credits Dave and Valerie Jones are married and on their 2013 joint tax return they claim exemptions for their two dependent children, Sean (age 21, social security number: 000-00-0001) and Carey (age 18, social security number: 000–00–0002). Hrblock taxcut Their modified adjusted gross income (MAGI) on Form 1040, line 38 is $110,000. Hrblock taxcut Because Dave and Valerie have unusually high itemized deductions, their taxable income is $10,000 and their tax before credits is $1,000. Hrblock taxcut Sean enrolled as a full-time graduate student in August 2013 at California State College. Hrblock taxcut He graduated with his bachelor's degree in 2012 and did not attend school from January 2013 through July 2013. Hrblock taxcut His parents claimed the Hope Scholarship Credit for Sean for 2008 and the American opportunity credit for Sean for 2010, 2011, and 2012. Hrblock taxcut Carey enrolled full time as a freshman at the same college in January 2013 to begin working on her bachelor's degree. Hrblock taxcut In 2013, Dave and Valerie paid $7,000 in tuition for Sean and $8,500 in tuition for Carey. Hrblock taxcut California State College issued two Forms 1098-T, one for Sean and one for Carey, and sent them to the Joneses' residence. Hrblock taxcut California State College reports amounts billed in 2013 instead of amounts paid during 2013. Hrblock taxcut In completing Form 8863, the Joneses use the amounts they paid. Hrblock taxcut Neither Sean nor Carey has been convicted of a felony for possession or distribution of a controlled substance before the end of 2013. Hrblock taxcut Dave and Valerie figure their education credits by completing Form 8863. Hrblock taxcut They begin Form 8863 on page 2 before completing Part I on page 1. Hrblock taxcut Because the Joneses have two eligible students, they will complete page 2 twice, once for their son, Sean, and once for their daughter, Carey. Hrblock taxcut The Joneses decide to complete Part III for Carey first, as shown later. Hrblock taxcut They carry over the amount of $2,500 entered on Part III, line 30, to Part I, line 1. Hrblock taxcut The Joneses complete a separate Part III for their son Sean. Hrblock taxcut They check the “Yes” box on line 23, determine that Sean is not eligible for the American opportunity credit, and go to line 31 as instructed. Hrblock taxcut They figure their line 31 adjusted qualified education expenses for Sean to be $7,000. Hrblock taxcut Once they have completed Part III for each student, they figure their credits. Hrblock taxcut The Joneses figure their refundable American opportunity credit of $1,000 by completing Form 8863, Part I, lines 1 through 8. Hrblock taxcut They enter the amount from line 8, $1,000, on line 66 of their Form 1040. Hrblock taxcut The Joneses enter $7,000 on Part II, line 10, of Form 8863 and figure their tentative lifetime learning credit for 2013 to be $1,400 (line 12). Hrblock taxcut They cannot claim the full amount because their MAGI of $110,000 is greater than $107,000. Hrblock taxcut They enter the reduced amount of $1,190 (figured on Part II, line 18) on the Credit Limit Worksheet, line 1. Hrblock taxcut The $1,190 is added to their nonrefundable American opportunity credit ($1,500 on line 2 of the Credit Limit Worksheet) for a total nonrefundable credit of $2,690. Hrblock taxcut The Joneses enter $1,000 on line 7 of the Credit Limit Worksheet, which is the smaller of their tax from line 46 of their Form 1040 (which is $1,000) or the $2,690 on line 3 of the Credit Limit Worksheet. Hrblock taxcut They enter $1,000 on line 19, Part II of Form 8863 and on line 49 of Form 1040. Hrblock taxcut This image is too large to be displayed in the current screen. Hrblock taxcut Please click the link to view the image. Hrblock taxcut Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Hrblock taxcut Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 8,500 2. Hrblock taxcut Less adjustments:     a. Hrblock taxcut Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Hrblock taxcut Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Hrblock taxcut Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. Hrblock taxcut Total adjustments (add lines 2a, 2b, and 2c) 0 4. Hrblock taxcut Adjusted qualified education expenses. Hrblock taxcut Subtract line 3 from line 1. Hrblock taxcut If zero or less, enter -0- 8,500 This image is too large to be displayed in the current screen. Hrblock taxcut Please click the link to view the image. Hrblock taxcut Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Hrblock taxcut Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 7,000 2. Hrblock taxcut Less adjustments:     a. Hrblock taxcut Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Hrblock taxcut Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Hrblock taxcut Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. Hrblock taxcut Total adjustments (add lines 2a, 2b, and 2c) 0 4. Hrblock taxcut Adjusted qualified education expenses. Hrblock taxcut Subtract line 3 from line 1. Hrblock taxcut If zero or less, enter -0- 7,000 Credit Limit Worksheet (Form 8863 instructions) Nonrefundable Credit Worksheet 1. Hrblock taxcut Enter the amount from Form 8863, line 18 1. Hrblock taxcut 1,190 2. Hrblock taxcut Enter the amount from Form 8863, line 9 2. Hrblock taxcut 1,500 3. Hrblock taxcut Add lines 1 and 2 3. Hrblock taxcut 2,690 4. Hrblock taxcut Enter the amount from: Form 1040, line 46; or Form 1040A, line 28 4. Hrblock taxcut 1,000 5. Hrblock taxcut Enter the amount from either: Form 1040, lines 47 and 48, and the amount from Schedule R included on Form 1040, line 53; or Form 1040A, lines 29 and 30 5. Hrblock taxcut 0 6. Hrblock taxcut Subtract line 5 from line 4 6. Hrblock taxcut 1,000 7. Hrblock taxcut   Enter the smaller of line 3 or line 6 here and on Form 8863, line 19 7. Hrblock taxcut 1,000 This image is too large to be displayed in the current screen. Hrblock taxcut Please click the link to view the image. Hrblock taxcut Form 8863 for Dave and Valerie Jones This image is too large to be displayed in the current screen. Hrblock taxcut Please click the link to view the image. Hrblock taxcut Carey Jones page 2 This image is too large to be displayed in the current screen. Hrblock taxcut Please click the link to view the image. Hrblock taxcut Filled-in Form 8863 Jones page 2 Appendix B. Hrblock taxcut Highlights of Education Tax Benefits for Tax Year 2013 This chart highlights some differences among the benefits discussed in this publication. Hrblock taxcut See the text for definitions and details. Hrblock taxcut Do not rely on this chart alone. Hrblock taxcut    Caution:You generally cannot claim more than one benefit for the same education expense. Hrblock taxcut   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What is your  benefit? Amounts received may not be taxable   Credits can reduce the amount of tax you have to pay. Hrblock taxcut    40% of the credit may be refundable (limited to $1,000 per student). Hrblock taxcut Credits can reduce amount of tax you must pay Can deduct interest paid Can deduct expenses Earnings not  taxed Earnings not taxed No 10%  additional tax on early distribution Interest not taxed Employer benefits not taxed Can deduct expenses What is the annual limit? None $2,500 credit per student $2,000 credit per tax return     $2,500 deduction $4,000 deduction $2,000 contribution per beneficiary None Amount of qualified  education expenses Amount of qualified  education expenses $5,250 exclusion Amount of qualifying work-related education expenses What expenses  qualify besides  tuition and required enrollment fees? Course-related expenses such as fees, books, supplies, and equipment Course-related books, supplies, and equipment Amounts paid for required books, etc. Hrblock taxcut , that must be paid to the educational institution, etc. Hrblock taxcut , are required fees Books Supplies Equipment  Room & board  Transportation  Other necessary expenses  None Books Supplies Equipment  Expenses for special needs services  Payments to QTP  Higher education: Room & board if  at least half-time  student  Elem/sec (K–12) education: Tutoring Room & board Uniforms Transportation Computer  access Supplementary expenses Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Payments to Coverdell ESA  Payments to QTP Books Supplies Equipment Transportation  Travel  Other necessary expenses   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What education qualifies? Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate  Courses to acquire or improve job skills    Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Required by employer or law to keep present job, salary, status  Maintain or improve job skills What are some of the other  conditions that  apply? Must be in degree or vocational program  Payment of tuition and required fees must be allowed under the grant Can be claimed for only 4 tax years (which includes years Hope Scholarship Credit claimed)  Must be enrolled at least half-time in degree program  No felony drug conviction(s)  Must not have completed first 4 years of postsecondary education before end of preceding tax year. Hrblock taxcut   No other conditions Must have been at least half-time  student in degree program Cannot claim both deduction & education credit for same student in same year Assets must be distributed at age 30 unless special  needs beneficiary No other conditions No other conditions Applies only to qualified series  EE bonds issued after 1989 or series I bonds No other conditions Cannot be to  meet minimum educational requirements of present trade/business  Cannot qualify  you for new trade/business   In what income  range do benefits  phase out? No phaseout $80,000 – $90,000  $160,000 – $180,000 for joint returns $53,000 – $63,000  $107,000 – $127,000 for joint returns $60,000 – $75,000  $125,000 –  $155,000 for  joint returns  $60,000 – $80,000  $130,000 –  $160,000 for  joint returns  $95,000 – $110,000  $190,000 – $220,000 for  joint returns No phaseout No phaseout   No phaseout No phaseout † Any nontaxable distribution is limited to the amount that does not exceed qualified education expenses. Hrblock taxcut Glossary The education benefits included in this publication were enacted over many years, leading to a number of common terms being defined differently from one benefit to the next. Hrblock taxcut For example, an eligible educational institution means one thing when determining if earnings from a Coverdell education savings account are not taxable and something else when determining if a scholarship or fellowship is not taxable. Hrblock taxcut For each term listed below that has more than one definition, the definition for each education benefit is listed. Hrblock taxcut Academic period:   A semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Hrblock taxcut If an educational institution uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Hrblock taxcut Adjusted qualified education expenses (AQEE):    Qualified education expenses (defined later) reduced by any tax-free educational assistance, such as a tax-free scholarship or employer-provided educational assistance. Hrblock taxcut They must also be reduced by any qualified education expenses deducted elsewhere on your return, used to determine an education credit or other benefit, or used to determine a tax-free distribution. Hrblock taxcut For information on a specific benefit, see the appropriate chapter in this publication. Hrblock taxcut Candidate for a degree:   A student who meets either of the following requirements. Hrblock taxcut Attends a primary or secondary school or pursues a degree at a college or university, or Attends an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. Hrblock taxcut Designated beneficiary:   The individual named in the document creating the account/plan who is to receive the benefit of the funds in the account/plan. Hrblock taxcut Eligible educational institution:    American opportunity credit. Hrblock taxcut Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Hrblock taxcut It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Hrblock taxcut Coverdell education savings account (ESA). Hrblock taxcut Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Hrblock taxcut It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Hrblock taxcut Also included is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law. Hrblock taxcut Education savings bond program. Hrblock taxcut Same as American opportunity credit in this category. Hrblock taxcut IRA, early distributions from. Hrblock taxcut Same as American opportunity credit in this category. Hrblock taxcut Lifetime learning credit. Hrblock taxcut Same as American opportunity credit in this category. Hrblock taxcut Qualified tuition program (QTP). Hrblock taxcut Same as American opportunity credit in this category. Hrblock taxcut Scholarships and fellowships. Hrblock taxcut An institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Hrblock taxcut Student loan, cancellation of. Hrblock taxcut Same as Scholarships and fellowships in this category. Hrblock taxcut Student loan interest deduction. Hrblock taxcut Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Hrblock taxcut It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Hrblock taxcut Also included is an institution that conducts an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. Hrblock taxcut Tuition and fees deduction. Hrblock taxcut Same as American opportunity credit in this category. Hrblock taxcut Eligible student:    American opportunity credit. Hrblock taxcut A student who meets all of the following requirements for the tax year for which the credit is being determined. Hrblock taxcut Did not have expenses that were used to figure an American opportunity or Hope Scholarship Credit in any 4 earlier tax years. Hrblock taxcut Had not completed the first 4 years of postsecondary education (generally the freshman through senior years). Hrblock taxcut For at least one academic period beginning in the tax year, was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. Hrblock taxcut Was free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year. Hrblock taxcut Lifetime learning credit. Hrblock taxcut A student who is enrolled in one or more courses at an eligible educational institution. Hrblock taxcut Student loan interest deduction. Hrblock taxcut A student who was enrolled at least half-time in a program leading to a postsecondary degree, certificate, or other recognized educational credential at an eligible educational institution. Hrblock taxcut Tuition and fees deduction. Hrblock taxcut A student who is enrolled in one or more courses at an eligible educational institution. Hrblock taxcut Half-time student:   A student who is enrolled for at least half the full-time academic work load for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. Hrblock taxcut Modified adjusted gross income (MAGI):    American opportunity credit. Hrblock taxcut Adjusted gross income (AGI) as figured on the federal income tax return, modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Hrblock taxcut Coverdell education savings account (ESA). Hrblock taxcut Same as American opportunity credit in this category. Hrblock taxcut Education savings bond program. Hrblock taxcut Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. Hrblock taxcut Lifetime learning credit. Hrblock taxcut Same as American opportunity credit in this category. Hrblock taxcut Student loan interest deduction. Hrblock taxcut Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any student loan interest deduction, tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Hrblock taxcut Tuition and fees deduction. Hrblock taxcut Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Hrblock taxcut Phaseout:   The amount of credit or deduction allowed is reduced when modified adjusted gross income (MAGI) is greater than a specified amount of income. Hrblock taxcut Qualified education expenses:   See pertinent chapter for specific items. Hrblock taxcut    American opportunity credit. Hrblock taxcut Tuition and certain related expenses (including student activity fees) required for enrollment or attendance at an eligible educational institution. Hrblock taxcut Books, supplies, and equipment needed for a course of study are included even if not purchased from the educational institution. Hrblock taxcut Does not include expenses for room and board. Hrblock taxcut Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program. Hrblock taxcut Coverdell education savings account (ESA). Hrblock taxcut Expenses related to or required for enrollment or attendance of the designated beneficiary at an eligible elementary, secondary, or postsecondary school. Hrblock taxcut Many specialized expenses included for K–12. Hrblock taxcut Also includes expenses for special needs services and contribution to qualified tuition program (QTP). Hrblock taxcut Education savings bond program. Hrblock taxcut Tuition and fees required to enroll at or attend an eligible educational institution. Hrblock taxcut Also includes contributions to a qualified tuition program (QTP) or Coverdell education savings account (ESA). Hrblock taxcut Does not include expenses for room and board. Hrblock taxcut Does not include expenses for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. Hrblock taxcut IRA, early distributions from. Hrblock taxcut Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Hrblock taxcut Also includes expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. Hrblock taxcut Lifetime learning credit. Hrblock taxcut Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Hrblock taxcut Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Hrblock taxcut Does not include expenses for room and board. Hrblock taxcut Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program, unless taken by the student to acquire or improve job skills. Hrblock taxcut Qualified tuition program (QTP). Hrblock taxcut Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Hrblock taxcut Includes expenses for special needs services and computer access. Hrblock taxcut Scholarships and fellowships. Hrblock taxcut Expenses for tuition and fees required to enroll at or attend an eligible educational institution, and course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Hrblock taxcut Course-related items must be required of all students in the course of instruction. Hrblock taxcut Student loan interest deduction. Hrblock taxcut Total costs of attending an eligible educational institution, including graduate school (however, limitations may apply to the cost of room and board allowed). Hrblock taxcut Tuition and fees deduction. Hrblock taxcut Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Hrblock taxcut Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Hrblock taxcut Recapture:   To include as income on your current year's return an amount allowed as a deduction in a prior year. Hrblock taxcut To include as tax on your current year's return an amount allowed as a credit in a prior year. Hrblock taxcut Rollover:   A tax-free distribution to you of cash or other assets from a tax-favored plan that you contribute to another tax-favored plan. Hrblock taxcut Transfer:   A movement of funds in a tax-favored plan from one trustee directly to another, either at your request or at the trustee's request. Hrblock taxcut Prev  Up  Next   Home   More Online Publications
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Hrblock taxcut 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). Hrblock taxcut 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. Hrblock taxcut The Office of Professional Responsibility generally has responsibility for matters related to practitioner conduct and exclusive responsibility for discipline, including disciplinary proceedings and sanctions. Hrblock taxcut 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. Hrblock taxcut What Is Practice Before the IRS? Practice before the IRS covers all matters relating to any of the following. Hrblock taxcut Communicating with the IRS for a taxpayer regarding the taxpayer's rights, privileges, or liabilities under laws and regulations administered by the IRS. Hrblock taxcut Representing a taxpayer at conferences, hearings, or meetings with the IRS. Hrblock taxcut Preparing and filing documents, including tax returns, with the IRS for a taxpayer. Hrblock taxcut Providing a client with written advice which has a potential for tax avoidance or evasion. Hrblock taxcut Furnishing information at the request of the IRS or appearing as a witness for the taxpayer is not practice before the IRS. Hrblock taxcut Who Can Practice Before the IRS? The following individuals can practice before the IRS. Hrblock taxcut 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. Hrblock taxcut Form 2848 can be used for this purpose. Hrblock taxcut Attorneys. Hrblock taxcut   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. Hrblock taxcut Certified public accountants (CPAs). Hrblock taxcut   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. Hrblock taxcut Enrolled agents. Hrblock taxcut   Any enrolled agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. Hrblock taxcut Enrolled retirement plan agents. Hrblock taxcut   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. Hrblock taxcut 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. Hrblock taxcut Enrolled actuaries. Hrblock taxcut   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. Hrblock taxcut 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. Hrblock taxcut Student. Hrblock taxcut    Under certain circumstances, a student who is supervised by a practitioner may request permission to represent another person before the IRS. Hrblock taxcut For more information, see Authorization for special appearances, later. Hrblock taxcut Registered tax return preparers and unenrolled return preparers. Hrblock taxcut   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. Hrblock taxcut 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. Hrblock taxcut   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. Hrblock taxcut 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. Hrblock taxcut 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. Hrblock taxcut   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. Hrblock taxcut See Form 8821. Hrblock taxcut Practice denied. Hrblock taxcut   Any individual engaged in limited practice before the IRS who is involved in disreputable conduct is subject to disciplinary action. Hrblock taxcut 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. Hrblock taxcut Other individuals who may serve as representatives. Hrblock taxcut   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. Hrblock taxcut An individual. Hrblock taxcut An individual can represent himself or herself before the IRS and does not have to file a written declaration of qualification and authority. Hrblock taxcut A family member. Hrblock taxcut An individual can represent members of his or her immediate family. Hrblock taxcut Immediate family includes a spouse, child, parent, brother, or sister of the individual. Hrblock taxcut An officer. Hrblock taxcut 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. Hrblock taxcut 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. Hrblock taxcut A partner. Hrblock taxcut A general partner may represent the partnership before the IRS. Hrblock taxcut An employee. Hrblock taxcut A regular full-time employee can represent his or her employer. Hrblock taxcut 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. Hrblock taxcut A fiduciary. Hrblock taxcut 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. Hrblock taxcut See Fiduciary under When Is a Power of Attorney Not Required, later. Hrblock taxcut 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. Hrblock taxcut See section 10. Hrblock taxcut 7(c)(1)(vii) of Circular 230. Hrblock taxcut 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. Hrblock taxcut The prospective representative must request this authorization in writing from the Office of Professional Responsibility. Hrblock taxcut However, it is granted only when extremely compelling circumstances exist. Hrblock taxcut 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. Hrblock taxcut 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. Hrblock taxcut The issuance of a CAF number does not indicate that an individual is either recognized or authorized to practice before the IRS. Hrblock taxcut It merely confirms that a centralized file for authorizations has been established for the individual under that number. Hrblock taxcut Students in LITCs and the STCP. Hrblock taxcut   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. Hrblock taxcut Authorization requests must be made to the Office of Professional Responsibility. Hrblock taxcut If granted, a letter authorizing the student's special appearance and detailing any conditions related to the appearance will be issued. Hrblock taxcut Students receiving an authorization letter generally can represent taxpayers before any IRS function or office subject to any conditions in the authorization letter. Hrblock taxcut 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. Hrblock taxcut 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. Hrblock taxcut If an individual loses eligibility to practice, the IRS will not recognize a power of attorney that names the individual as a representative. Hrblock taxcut Corporations, associations, partnerships, and other persons that are not individuals. Hrblock taxcut   These organizations (or persons) are not eligible to practice before the IRS. Hrblock taxcut Loss of Eligibility Generally, individuals lose their eligibility to practice before the IRS in the following ways. Hrblock taxcut Not meeting the requirements for renewal of enrollment (such as continuing professional education). Hrblock taxcut Requesting to be placed in inactive retirement status. Hrblock taxcut Being suspended or disbarred by the Office of Professional Responsibility for violating the regulations governing practice before the IRS. Hrblock taxcut Failure to meet requirements. Hrblock taxcut   Individuals who fail to comply with the requirements for eligibility for renewal of enrollment will be notified by the IRS. Hrblock taxcut The notice will explain the reason for noncompliance and provide the individual with an opportunity to furnish information for reconsideration. Hrblock taxcut The individual has 60 days from the date of the notice to respond. Hrblock taxcut Inactive roster. Hrblock taxcut   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. Hrblock taxcut The individual must file an application for renewal and satisfy all requirements for renewal after being placed in inactive status. Hrblock taxcut Otherwise, at the conclusion of the next renewal cycle, he or she will be removed from the roster and the enrollment or registration terminated. Hrblock taxcut Inactive retirement status. Hrblock taxcut   Individuals who request to be placed in an inactive retirement status will be ineligible to practice before the IRS. Hrblock taxcut They must continue to adhere to all renewal requirements. Hrblock taxcut 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. Hrblock taxcut Suspension and disbarment. Hrblock taxcut   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. Hrblock taxcut This includes engaging in acts of disreputable conduct. Hrblock taxcut For more information, see Incompetence and Disreputable Conduct under What are the Rules of Practice, later. Hrblock taxcut   Practitioners who are suspended in a disciplinary proceeding are not allowed to practice before the IRS during the period of suspension. Hrblock taxcut See What Is Practice Before the IRS, earlier. Hrblock taxcut   Practitioners who are disbarred in a disciplinary proceeding are not allowed to practice before the IRS. Hrblock taxcut However, a practitioner can seek reinstatement from the Office of Professional Responsibility five years after disbarment. Hrblock taxcut   If the practitioner seeks reinstatement, he or she may not practice before the IRS until the Office of Professional Responsibility authorizes reinstatement. Hrblock taxcut 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. Hrblock taxcut 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. Hrblock taxcut Enrollment also can be granted to an applicant who qualifies because of past service and technical experience in the IRS. Hrblock taxcut In either case, certain application forms, discussed next, must be filed. Hrblock taxcut Additionally, an applicant must not have engaged in any conduct that would justify suspension or disbarment from practice before the IRS. Hrblock taxcut See Incompetence and Disreputable Conduct, later. Hrblock taxcut Form 2587. Hrblock taxcut   Applicants can apply to take the special enrollment examination by filing Form 2587, Application for Special Enrollment Examination. Hrblock taxcut Form 2587 can be filed online, by mail, or by fax. Hrblock taxcut For more information, see instructions and fees listed on the form. Hrblock taxcut To get Form 2587, see How To Get Tax Help, later. Hrblock taxcut Form 23 and Form 23-EP. Hrblock taxcut   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. Hrblock taxcut The application must include a check or money order in the amount of the fee shown on Form 23 or Form 23-EP. Hrblock taxcut Alternatively, payment may be made electronically pursuant to instructions on the forms. Hrblock taxcut To get Form 23 or Form 23-EP, see How To Get Tax Help, later. Hrblock taxcut Form 5434. Hrblock taxcut   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. Hrblock taxcut The application must include a check or money order in the amount of the fee shown on Form 5434. Hrblock taxcut To get Form 5434, see How To Get Tax Help, later. Hrblock taxcut Period of enrollment. Hrblock taxcut   An enrollment card will be issued to each individual whose enrollment application is approved. Hrblock taxcut The individual is enrolled until the expiration date shown on the enrollment card or certificate. Hrblock taxcut 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). Hrblock taxcut What Are the Rules of Practice? The rules governing practice before the IRS are published in the Code of Federal Regulations at 31 C. Hrblock taxcut F. Hrblock taxcut R. Hrblock taxcut part 10 and reprinted in Treasury Department Circular No. Hrblock taxcut 230 (Circular 230). Hrblock taxcut 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. Hrblock taxcut In addition, a practitioner cannot engage in disreputable conduct (discussed later). Hrblock taxcut Any practitioner who does not comply with the rules of practice or engages in disreputable conduct is subject to disciplinary action. Hrblock taxcut Also, unenrolled preparers must comply with the rules of practice and conduct to exercise the privilege of limited practice before the IRS. Hrblock taxcut See Publication 470 for a discussion of the special rules for limited practice by unenrolled preparers. Hrblock taxcut 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. Hrblock taxcut 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. Hrblock taxcut Communications regarding corporate tax shelters. Hrblock taxcut   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. Hrblock taxcut Duty to advise. Hrblock taxcut   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. Hrblock taxcut Due diligence. Hrblock taxcut   A practitioner must exercise due diligence when performing the following duties. Hrblock taxcut Preparing or assisting in the preparing, approving, and filing of returns, documents, affidavits, and other papers relating to IRS matters. Hrblock taxcut Determining the correctness of oral or written representations made by him or her to the Department of the Treasury. Hrblock taxcut Determining the correctness of oral or written representations made by him or her to clients with reference to any matter administered by the IRS. Hrblock taxcut Restrictions Practitioners are restricted from engaging in certain practices. Hrblock taxcut The following paragraphs discuss some of these restricted practices. Hrblock taxcut Delays. Hrblock taxcut   A practitioner must not unreasonably delay the prompt disposition of any matter before the IRS. Hrblock taxcut Assistance from disbarred or suspended persons and former IRS employees. Hrblock taxcut   A practitioner must not knowingly, directly or indirectly, do the following. Hrblock taxcut 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. Hrblock taxcut Accept assistance from any former government employee where provisions of Circular 230 or any federal law would be violated. Hrblock taxcut Performance as a notary. Hrblock taxcut   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. Hrblock taxcut Negotiations of taxpayer refund checks. Hrblock taxcut   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. Hrblock taxcut 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. Hrblock taxcut The following list contains examples of conduct that is considered disreputable. Hrblock taxcut Being convicted of any criminal offense under the revenue laws or of any offense involving dishonesty or breach of trust. Hrblock taxcut Knowingly giving false or misleading information in connection with federal tax matters, or participating in such activity. Hrblock taxcut Soliciting employment by prohibited means as discussed in section 10. Hrblock taxcut 30 of Circular 230. Hrblock taxcut Willfully failing to file a federal tax return, evading or attempting to evade any federal tax or payment, or participating in such actions. Hrblock taxcut Misappropriating, or failing to properly and promptly remit, funds received from clients for payment of taxes or other obligations due the United States. Hrblock taxcut 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. Hrblock taxcut 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. Hrblock taxcut Knowingly aiding and abetting another person to practice before the IRS during a period of suspension, disbarment, or ineligibility of that other person. Hrblock taxcut 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. Hrblock taxcut 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. Hrblock taxcut 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. Hrblock taxcut A practitioner will be given the opportunity to demonstrate compliance with the rules before any disciplinary action is taken. Hrblock taxcut Authorizing a Representative You may either represent yourself, or you may authorize an individual to represent you before the IRS. Hrblock taxcut If you chose to have someone represent you, your representative must be a person eligible to practice before the IRS. Hrblock taxcut See Who Can Practice Before the IRS, earlier. Hrblock taxcut What Is a Power of Attorney? A power of attorney is your written authorization for an individual to act on your behalf. Hrblock taxcut If the authorization is not limited, the individual generally can perform all acts that you can perform. Hrblock taxcut The authority granted to a registered tax return preparer or an unenrolled preparer is limited. Hrblock taxcut For information on the limits regarding registered tax return preparers, see Circular 230 §10. Hrblock taxcut 3(f). Hrblock taxcut For information on the limits regarding unenrolled preparers, see Publication 470. Hrblock taxcut Acts performed. Hrblock taxcut   Any representative, other than a registered tax return preparer or an unenrolled return preparer, can usually perform the following acts. Hrblock taxcut Represent you before any office of the IRS. Hrblock taxcut 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. Hrblock taxcut Sign a consent to extend the statutory time period for assessment or collection of a tax. Hrblock taxcut Sign a closing agreement. Hrblock taxcut Signing your return. Hrblock taxcut   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. Hrblock taxcut 6012-1(a)(5)). Hrblock taxcut You specifically authorize this in your power of attorney. Hrblock taxcut For example, the regulation permits a representative to sign your return if you are unable to sign the return due to: Disease or injury. Hrblock taxcut 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. Hrblock taxcut Other good cause if specific permission is requested of and granted by the IRS. Hrblock taxcut 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. Hrblock taxcut For more information, see the Form 2848 instructions. Hrblock taxcut Limitation on substitution or delegation. Hrblock taxcut   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. Hrblock taxcut   After a substitution has been made, only the newly recognized representative will be recognized as the taxpayer's representative. Hrblock taxcut If a delegation of power has been made, both the original and the delegated representative will be recognized by the IRS to represent you. Hrblock taxcut Disclosure of returns to a third party. Hrblock taxcut   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. Hrblock taxcut Incapacity or incompetency. Hrblock taxcut   A power of attorney is generally terminated if you become incapacitated or incompetent. Hrblock taxcut   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. Hrblock taxcut See Non-IRS powers of attorney, later. Hrblock taxcut 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. Hrblock taxcut 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. Hrblock taxcut Represent you at a meeting with the IRS. Hrblock taxcut Prepare and file a written response to the IRS. Hrblock taxcut Form Required Use Form 2848 to appoint a recognized representative to act on your behalf before the IRS. Hrblock taxcut Individuals recognized to practice before the IRS are listed under Part II, Declaration of Representative, of Form 2848. Hrblock taxcut Your representative must complete that part of the form. Hrblock taxcut Non-IRS powers of attorney. Hrblock taxcut   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. Hrblock taxcut For more information, see Processing a non-IRS power of attorney, later. Hrblock taxcut   If you want to use a power of attorney document other than Form 2848, it must contain the following information. Hrblock taxcut Your name and mailing address. Hrblock taxcut Your social security number and/or employer identification number. Hrblock taxcut Your employee plan number, if applicable. Hrblock taxcut The name and mailing address of your representative(s). Hrblock taxcut The types of tax involved. Hrblock taxcut The federal tax form number. Hrblock taxcut The specific year(s) or period(s) involved. Hrblock taxcut For estate tax matters, the decedent's date of death. Hrblock taxcut A clear expression of your intention concerning the scope of authority granted to your representative(s). Hrblock taxcut Your signature and date. Hrblock taxcut You also must attach to the non-IRS power of attorney a signed and dated statement made by your representative. Hrblock taxcut This statement, which is referred to as the Declaration of Representative, is contained in Part II of Form 2848. Hrblock taxcut 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. Hrblock taxcut 502(b). Hrblock taxcut Required information missing. Hrblock taxcut   The IRS will not accept your non-IRS power of attorney if it does not contain all the information listed above. Hrblock taxcut You can sign and submit a completed Form 2848 or a new non-IRS power of attorney that contains all the information. Hrblock taxcut 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. Hrblock taxcut Procedure for perfecting a non-IRS power of attorney. Hrblock taxcut   Under the following conditions, the attorney-in-fact named in your non-IRS power of attorney can sign a Form 2848 on your behalf. Hrblock taxcut The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general authority to perform any acts). Hrblock taxcut 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. Hrblock taxcut Example. Hrblock taxcut 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. Hrblock taxcut The power of attorney grants Ed the authority to perform any and all acts on John's behalf. Hrblock taxcut However, it does not list specific tax-related information such as types of tax or tax form numbers. Hrblock taxcut Shortly after John signs the power of attorney, he is declared incompetent. Hrblock taxcut Later, a federal tax matter arises concerning a prior year return filed by John. Hrblock taxcut Ed attempts to represent John before the IRS but is rejected because the durable power of attorney does not contain required information. Hrblock taxcut 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. Hrblock taxcut If Ed can practice before the IRS (see Who Can Practice Before the IRS, earlier), he can name himself as representative on Form 2848. Hrblock taxcut Otherwise, he must name another individual who can practice before the IRS. Hrblock taxcut Processing a non-IRS power of attorney. Hrblock taxcut   The IRS has a centralized computer database system called the CAF system. Hrblock taxcut This system contains information on the authority of taxpayer representatives. Hrblock taxcut Generally, when you submit a power of attorney document to the IRS, it is processed for inclusion on the CAF system. Hrblock taxcut 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. Hrblock taxcut 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. Hrblock taxcut   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. Hrblock taxcut Your signature is not required; however, your attorney-in-fact must sign the Declaration of Representative (see Part II of Form 2848). Hrblock taxcut Preparation of Form — Helpful Hints The preparation of Form 2848 is illustrated by an example, later under How Do I Fill Out Form 2848. Hrblock taxcut However, the following will also assist you in preparing the form. Hrblock taxcut Line-by-line hints. Hrblock taxcut   The following hints are summaries of some of the line-by-line instructions for Form 2848. Hrblock taxcut Line 1—Taxpayer information. Hrblock taxcut   If a joint return is involved, the husband and wife each file a separate Form 2848 if they both want to be represented. Hrblock taxcut If only one spouse wants to be represented in the matter, that spouse files a Form 2848. Hrblock taxcut Line 2—Representative(s). Hrblock taxcut   Only individuals may be named as representatives. Hrblock taxcut If your representative has not been assigned a CAF number, enter “None” on that line and the IRS will issue one to your representative. Hrblock taxcut If the representative's address or phone number has changed since the CAF number was issued, you should check the appropriate box. Hrblock taxcut Enter your representative's fax number if available. Hrblock taxcut   If you want to name more than three representatives, attach additional Form(s) 2848. Hrblock taxcut The IRS can send copies of notices and communications to two of your representatives. Hrblock taxcut 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. Hrblock taxcut If you do not check the boxes, your representatives will not routinely receive copies of notices and communications. Hrblock taxcut Line 3—Tax matters. Hrblock taxcut   You may list any tax years or periods that have already ended as of the date you sign the power of attorney. Hrblock taxcut 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. Hrblock taxcut The 3 future periods are determined starting after December 31 of the year the power of attorney is received by the IRS. Hrblock taxcut However, avoid general references such as “all years” or “all taxes. Hrblock taxcut ” Any Form 2848 with general references will be returned. Hrblock taxcut Line 4—Specific use not recorded on Centralized Authorization File (CAF). Hrblock taxcut   Certain matters cannot be recorded on the CAF system. Hrblock taxcut Examples of such matters include, but are not limited to, the following. Hrblock taxcut Requests for a private letter ruling or technical advice. Hrblock taxcut Applications for an employer identification number (EIN). Hrblock taxcut Claims filed on Form 843, Claim for Refund and Request for Abatement. Hrblock taxcut Corporate dissolutions. Hrblock taxcut Requests for change of accounting method. Hrblock taxcut Requests for change of accounting period. Hrblock taxcut Applications for recognition of exemption under sections 501(c)(3), 501(a), or 521 (Forms 1023, 1034, or 1028). Hrblock taxcut Request for a determination of the qualified status of an employee benefit plan (Forms 5300, 5307, or 5310). Hrblock taxcut Application for Award for Original Information under section 7623. Hrblock taxcut Voluntary submissions under the Employee Plans Compliance Resolution System (EPCRS). Hrblock taxcut Freedom of Information Act requests. Hrblock taxcut If the tax matter described on line 3 of Form 2848 concerns one of these matters specifically, check the box on line 4. Hrblock taxcut If this box is checked, the representative should mail or fax the power of attorney to the IRS office handling the matter. Hrblock taxcut Otherwise, the representative should bring a copy of the power of attorney to each meeting with the IRS. Hrblock taxcut Where To File a Power of Attorney Generally, you can mail or fax a paper Form 2848 directly to the IRS. Hrblock taxcut To determine where you should file Form 2848, see Where To File in the instructions for Form 2848. Hrblock taxcut If Form 2848 is for a specific use, mail or fax it to the office handling that matter. Hrblock taxcut For more information on specific use, see the Instructions for Form 2848, line 4. Hrblock taxcut FAX copies. Hrblock taxcut   The IRS will accept a copy of a power of attorney that is submitted by facsimile transmission (fax). Hrblock taxcut 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. Hrblock taxcut Your representative may be able to file Form 2848 electronically via the IRS website. Hrblock taxcut For more information, your representative can go to www. Hrblock taxcut irs. Hrblock taxcut gov and under the Tax Professionals tab, click on e-services–Online Tools for Tax Professionals. Hrblock taxcut If you complete Form 2848 for electronic signature authorization, do not file Form 2848 with the IRS. Hrblock taxcut Instead, give it to your representative, who will retain the document. Hrblock taxcut Updating a power of attorney. Hrblock taxcut   Submit any update or modification to an existing power of attorney in writing. Hrblock taxcut Your signature (or the signature of the individual(s) authorized to sign on your behalf) is required. Hrblock taxcut 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. Hrblock taxcut   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. Hrblock taxcut 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. Hrblock taxcut A written notice of substitution or delegation signed by the recognized representative. Hrblock taxcut A written declaration of representative made by the new representative. Hrblock taxcut A copy of the power of attorney that specifically authorizes the substitution or delegation. Hrblock taxcut 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. Hrblock taxcut 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. Hrblock taxcut 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. Hrblock taxcut Note. Hrblock taxcut The filing of Form 2848 will not revoke any  Form 8821 that is in effect. Hrblock taxcut 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. Hrblock taxcut 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. Hrblock taxcut 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. Hrblock taxcut If you do not have a copy of the power of attorney you want to revoke or withdraw, send a statement to the IRS. Hrblock taxcut 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. Hrblock taxcut If the taxpayer is revoking, list the name and address of each recognized representative whose authority is revoked. Hrblock taxcut 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. Hrblock taxcut If the representative is withdrawing, list the name, TIN, and address (if known) of the taxpayer. Hrblock taxcut 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. Hrblock taxcut A power of attorney held by a student will be recorded on the CAF system for 130 days from the receipt date. Hrblock taxcut If you are authorizing a student to represent you after that time, you will need to submit a current and valid Form 2848. Hrblock taxcut 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. Hrblock taxcut The following situations do not require a power of attorney. Hrblock taxcut Providing information to the IRS. Hrblock taxcut Authorizing the disclosure of tax return information through Form 8821, Tax Information Authorization, or other written or oral disclosure consent. Hrblock taxcut Allowing the IRS to discuss return information with a third party via the checkbox provided on a tax return or other document. Hrblock taxcut Allowing a tax matters partner or person (TMP) to perform acts for the partnership. Hrblock taxcut Allowing the IRS to discuss return information with a fiduciary. Hrblock taxcut How Do I Fill Out Form 2848? The following example illustrates how to complete Form 2848. Hrblock taxcut The two completed forms for this example are shown on the next pages. Hrblock taxcut Example. Hrblock taxcut Stan and Mary Doe have been notified that their joint tax returns (Forms 1040) for 2009, 2010, and 2011 are being examined. Hrblock taxcut They have decided to appoint Jim Smith, an enrolled agent, to represent them in this matter and any future matters concerning these returns. Hrblock taxcut Jim, who has prepared returns at the same location for years, already has a Centralized Authorization File (CAF) number assigned to him. Hrblock taxcut Mary does not want Jim to sign any agreements on her behalf, but Stan is willing to have Jim do so. Hrblock taxcut They want copies of all notices and written communications sent to Jim. Hrblock taxcut This is the first time Stan and Mary have given power of attorney to anyone. Hrblock taxcut They should each complete a Form 2848 as follows. Hrblock taxcut Line 1—Taxpayer information. Hrblock taxcut   Stan and Mary must each file a separate Form 2848. Hrblock taxcut On his separate Form 2848, Stan enters his name, street address, and social security number in the spaces provided. Hrblock taxcut Mary does likewise on her separate Form 2848. Hrblock taxcut Line 2—Representative(s). Hrblock taxcut   On their separate Forms 2848, Stan and Mary each enters the name and current address of their chosen representative, Jim Smith. Hrblock taxcut 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. Hrblock taxcut They also enter Mr. Hrblock taxcut Smith's CAF number, his telephone number, and his fax number. Hrblock taxcut Mr. Hrblock taxcut 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. Hrblock taxcut Line 3—Tax Matters. Hrblock taxcut   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. Hrblock taxcut Line 4—Specific use not recorded on Centralized Authorization File (CAF). Hrblock taxcut   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. Hrblock taxcut See Preparation of Form — Helpful Hints, earlier. Hrblock taxcut Line 5—Acts authorized. Hrblock taxcut   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. Hrblock taxcut Stan does not wish to restrict the authority of Jim Smith in this regard, so he leaves line 5 of his Form 2848 blank. Hrblock taxcut If either Mary or Stan had chosen, they could have listed other restrictions on line 5 of their separate Forms 2848. Hrblock taxcut Line 6—Retention/revocation of prior power(s) of attorney. Hrblock taxcut   Stan and Mary are each filing their first powers of attorney, so they make no entry on this line. Hrblock taxcut 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. Hrblock taxcut   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. Hrblock taxcut (See Revocation of Power of Attorney/Withdrawal of Representative, earlier, for the special rules that apply. Hrblock taxcut ) Line 7—Signature of taxpayer. Hrblock taxcut   Stan and Mary each signs and dates his or her Form 2848. Hrblock taxcut If a taxpayer does not sign, the IRS cannot accept the form. Hrblock taxcut Part II—Declaration of Representative. Hrblock taxcut   Jim Smith must complete this part of Form 2848. Hrblock taxcut If he does not sign this part, the IRS cannot accept the form. Hrblock taxcut 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. Hrblock taxcut 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. Hrblock taxcut Therefore, during this interim period, IRS personnel may request that you or your representative bring a copy to any meeting with the IRS. Hrblock taxcut This image is too large to be displayed in the current screen. Hrblock taxcut Please click the link to view the image. Hrblock taxcut Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. Hrblock taxcut Please click the link to view the image. Hrblock taxcut Filled-in Form 2848 - Page 2 This image is too large to be displayed in the current screen. Hrblock taxcut Please click the link to view the image. Hrblock taxcut Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. Hrblock taxcut Please click the link to view the image. Hrblock taxcut 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. Hrblock taxcut Incomplete document. Hrblock taxcut   If Form 2848 is incomplete, the IRS will attempt to secure the missing information either by writing or telephoning you or your representative. Hrblock taxcut For example, if your signature or signature date is missing, the IRS will contact you. Hrblock taxcut 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. Hrblock taxcut   In either case, the power of attorney is not considered valid until all required information is entered on the document. Hrblock taxcut 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. Hrblock taxcut Complete document. Hrblock taxcut   If the power of attorney is complete and valid, the IRS will take action to recognize the representative. Hrblock taxcut In most instances, this includes processing the document on the CAF system. Hrblock taxcut 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. Hrblock taxcut Documents not processed on CAF. Hrblock taxcut   Specific-use powers of attorney are not processed on the CAF system (see Preparation of Form – Helpful Hints, earlier). Hrblock taxcut For example, a power of attorney that is a one-time or specific-issue grant of authority is not processed on the CAF system. Hrblock taxcut These documents remain with the related case files. Hrblock taxcut In this situation, you should check the box on line 4 of Form 2848. Hrblock taxcut In these situations, the representative should bring a copy of the power of attorney to each meeting with the IRS. Hrblock taxcut Dealing With the Representative After a valid power of attorney is filed, the IRS will recognize your representative. Hrblock taxcut 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. Hrblock taxcut 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. Hrblock taxcut 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. Hrblock taxcut 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. Hrblock taxcut Notices and other correspondence. Hrblock taxcut   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. Hrblock taxcut 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. Hrblock taxcut This includes notices and letters produced either at the Martinsburg Computing Center, or other IRS centers. Hrblock taxcut 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. Hrblock taxcut 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. Hrblock taxcut By selecting the method that is best for you, you will have quick and easy access to tax help. Hrblock taxcut Free help with your return. Hrblock taxcut   Free help in preparing your return is available nationwide from IRS-certified volunteers. Hrblock taxcut 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. Hrblock taxcut 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. Hrblock taxcut To find the nearest VITA or TCE site, visit IRS. Hrblock taxcut gov or call 1-800-906-9887 or 1-800-829-1040. Hrblock taxcut   As part of the TCE program, AARP offers the Tax-Aide counseling program. Hrblock taxcut To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Hrblock taxcut aarp. Hrblock taxcut org/money/taxaide. Hrblock taxcut   For more information on these programs, go to IRS. Hrblock taxcut gov and enter keyword “VITA” in the upper right-hand corner. Hrblock taxcut Internet. Hrblock taxcut You can access the IRS website at IRS. Hrblock taxcut gov 24 hours a day, 7 days a week to: E-file your return. Hrblock taxcut Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Hrblock taxcut Check the status of your refund. Hrblock taxcut Go to IRS. Hrblock taxcut gov and click on Where's My Refund. Hrblock taxcut 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. Hrblock taxcut If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Hrblock taxcut 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. Hrblock taxcut Download forms, including talking tax forms, instructions, and publications. Hrblock taxcut Order IRS products online. Hrblock taxcut Research your tax questions online. Hrblock taxcut Search publications online by topic or keyword. Hrblock taxcut Use the online Internal Revenue Code, regulations, or other official guidance. Hrblock taxcut View Internal Revenue Bulletins (IRBs) published in the last few years. Hrblock taxcut Figure your withholding allowances using the withholding calculator online at www. Hrblock taxcut irs. Hrblock taxcut gov/individuals. Hrblock taxcut Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. Hrblock taxcut irs. Hrblock taxcut gov/individuals. Hrblock taxcut Sign up to receive local and national tax news by email. Hrblock taxcut Get information on starting and operating a small business. Hrblock taxcut Phone. Hrblock taxcut Many services are available by phone. Hrblock taxcut   Ordering forms, instructions, and publications. Hrblock taxcut Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Hrblock taxcut You should receive your order within 10 days. Hrblock taxcut Asking tax questions. Hrblock taxcut Call the IRS with your tax questions at 1-800-829-1040. Hrblock taxcut Solving problems. Hrblock taxcut You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Hrblock taxcut An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Hrblock taxcut Call your local Taxpayer Assistance Center for an appointment. Hrblock taxcut To find the number, go to www. Hrblock taxcut irs. Hrblock taxcut gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Hrblock taxcut TTY/TDD equipment. Hrblock taxcut If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Hrblock taxcut TeleTax topics. Hrblock taxcut Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Hrblock taxcut Refund information. Hrblock taxcut 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). Hrblock taxcut 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. Hrblock taxcut If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Hrblock taxcut 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. Hrblock taxcut 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. Hrblock taxcut Other refund information. Hrblock taxcut To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Hrblock taxcut Evaluating the quality of our telephone services. Hrblock taxcut To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Hrblock taxcut One method is for a second IRS representative to listen in on or record random telephone calls. Hrblock taxcut Another is to ask some callers to complete a short survey at the end of the call. Hrblock taxcut Walk-in. Hrblock taxcut Many products and services are available on a walk-in basis. Hrblock taxcut   Products. Hrblock taxcut You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Hrblock taxcut 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. Hrblock taxcut Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Hrblock taxcut Services. Hrblock taxcut You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Hrblock taxcut An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Hrblock taxcut 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. Hrblock taxcut No appointment is necessary—just walk in. Hrblock taxcut If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Hrblock taxcut A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Hrblock taxcut If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Hrblock taxcut All other issues will be handled without an appointment. Hrblock taxcut To find the number of your local office, go to  www. Hrblock taxcut irs. Hrblock taxcut gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Hrblock taxcut Mail. Hrblock taxcut You can send your order for forms, instructions, and publications to the address below. Hrblock taxcut You should receive a response within 10 days after your request is received. Hrblock taxcut  Internal Revenue Service 1201 N. Hrblock taxcut Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Hrblock taxcut   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Hrblock taxcut Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Hrblock taxcut 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. Hrblock taxcut Remember, the worst thing you can do is nothing at all. Hrblock taxcut   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. Hrblock taxcut You face (or your business is facing) an immediate threat of adverse action. Hrblock taxcut 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. Hrblock taxcut   If you qualify for our help, we’ll do everything we can to get your problem resolved. Hrblock taxcut You will be assigned to one advocate who will be with you at every turn. Hrblock taxcut We have offices in every state, the District of Columbia, and Puerto Rico. Hrblock taxcut Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Hrblock taxcut And our services are always free. Hrblock taxcut   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Hrblock taxcut Our tax toolkit at www. Hrblock taxcut TaxpayerAdvocate. Hrblock taxcut irs. Hrblock taxcut gov can help you understand these rights. Hrblock taxcut   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. Hrblock taxcut irs. Hrblock taxcut gov/advocate. Hrblock taxcut You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Hrblock taxcut   TAS also handles large-scale or systemic problems that affect many taxpayers. Hrblock taxcut If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Hrblock taxcut irs. Hrblock taxcut gov/advocate. Hrblock taxcut Low Income Taxpayer Clinics (LITCs). Hrblock taxcut   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Hrblock taxcut Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Hrblock taxcut 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. Hrblock taxcut Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Hrblock taxcut For more information and to find a clinic near you, see the LITC page on www. Hrblock taxcut irs. Hrblock taxcut gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Hrblock taxcut This publication is also available by calling 1-800-829-3676 or at your local IRS office. Hrblock taxcut Free tax services. Hrblock taxcut   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Hrblock taxcut Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Hrblock taxcut The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Hrblock taxcut The majority of the information and services listed in this publication are available to you free of charge. Hrblock taxcut If there is a fee associated with a resource or service, it is listed in the publication. Hrblock taxcut   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Hrblock taxcut DVD for tax products. Hrblock taxcut You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Hrblock taxcut Prior-year forms, instructions, and publications. Hrblock taxcut Tax Map: an electronic research tool and finding aid. Hrblock taxcut Tax law frequently asked questions. Hrblock taxcut Tax Topics from the IRS telephone response system. Hrblock taxcut Internal Revenue Code—Title 26 of the U. Hrblock taxcut S. Hrblock taxcut Code. Hrblock taxcut Links to other Internet based Tax Research Materials. Hrblock taxcut Fill-in, print, and save features for most tax forms. Hrblock taxcut Internal Revenue Bulletins. Hrblock taxcut Toll-free and email technical support. Hrblock taxcut Two releases during the year. Hrblock taxcut  – The first release will ship the beginning of January. Hrblock taxcut  – The final release will ship the beginning of March. Hrblock taxcut Purchase the DVD from National Technical Information Service (NTIS) at www. Hrblock taxcut irs. Hrblock taxcut 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). Hrblock taxcut Prev  Up  Next   Home   More Online Publications