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1040 Ez Irs

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1040 Ez Irs

1040 ez irs Index A Accrual period, Accrual period. 1040 ez irs Acquisition premium, Acquisition premium. 1040 ez irs Adjusted issue price, Adjusted issue price. 1040 ez irs Assistance (see Tax help) B Backup withholding, Backup Withholding Bearer bonds and coupons, Bearer Bonds and Coupons Brokers (see Information for brokers and other middlemen) C Certificates of deposit, Certificates of Deposit Comments and suggestions, Comments and suggestions. 1040 ez irs Contingent payment debt instruments, Contingent Payment Debt Instruments D Debt instrument, Debt instrument. 1040 ez irs Debt instruments Long-term, Long-Term Debt Instruments Short-term, Short-Term Obligations Redeemed at Maturity Debt instruments and coupons purchased after 1984, Debt Instruments and Coupons Purchased After 1984 Debt instruments and coupons purchased after July 1, 1982, and before 1985, Debt Instruments and Coupons Purchased After July 1, 1982, and Before 1985 Debt instruments issued after 1954, corporate, Corporate Debt Instruments Issued After 1954 and Before May 28, 1969, and Government Debt Instruments Issued After 1954 and Before July 2, 1982 Debt instruments issued after 1984, Debt Instruments Issued After 1984 Debt instruments issued after July 1, 1982, Debt Instruments Issued After July 1, 1982, and Before 1985 Debt instruments issued after May 27, 1969, corporate, Corporate Debt Instruments Issued After May 27, 1969, and Before July 2, 1982 Debt instruments not on the OID list, Debt Instruments Not on the OID List Debt Instruments on the OID list, Debt Instruments on the OID List Definitions, Definitions Accrual period, Accrual period. 1040 ez irs Acquisition premium, Acquisition premium. 1040 ez irs Adjusted issue price, Adjusted issue price. 1040 ez irs Debt instrument, Debt instrument. 1040 ez irs Issue price, Issue price. 1040 ez irs Market discount, Market discount. 1040 ez irs Original issue discount (OID), Original issue discount (OID). 1040 ez irs Premium, Premium. 1040 ez irs Qualified stated interest, Qualified stated interest. 1040 ez irs Stated redemption price at maturity, Stated redemption price at maturity. 1040 ez irs Yield to maturity, Yield to maturity (YTM). 1040 ez irs E Electronic payee statements, Electronic payee statements. 1040 ez irs F Form 1099-OID, Form 1099-OID. 1040 ez irs Free tax services, Free help with your tax return. 1040 ez irs H Help (see Tax help) I Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments Information for brokers and other middlemen, Information for Brokers and Other Middlemen Information for owners of OID debt instruments, Information for Owners of OID Debt Instruments Issue price, Issue price. 1040 ez irs Issuers of OID debt instruments, Instructions for, Instructions for issuers of OID debt instruments. 1040 ez irs L Long-term debt instruments, Long-Term Debt Instruments M Market discount, Market discount. 1040 ez irs O OID list, Debt Instruments on, Debt Instruments on the OID List OID on long-term debt instruments, figuring, Figuring OID on Long-Term Debt Instruments OID on stripped bonds and coupons, figuring, Figuring OID on Stripped Bonds and Coupons OID, figuring, Figuring OID. 1040 ez irs Using section I, Using Section I. 1040 ez irs Using the income tax regulations, Using the income tax regulations. 1040 ez irs Original issue discount (OID), Original issue discount (OID). 1040 ez irs Owners of OID debt instruments, information for, Information for Owners of OID Debt Instruments P Premium, Premium. 1040 ez irs Publications (see Tax help) Q Qualified stated interest, Qualified stated interest. 1040 ez irs R REMIC and CDO information reporting requirements, REMIC and CDO information reporting requirements. 1040 ez irs S Section I, Section I. 1040 ez irs Section II, Section II. 1040 ez irs Section III, Section III. 1040 ez irs Short-term obligations redeemed at maturity, Short-Term Obligations Redeemed at Maturity Stated redemption price at maturity, Stated redemption price at maturity. 1040 ez irs Stripped bonds and coupons, figuring OID, Figuring OID on Stripped Bonds and Coupons Suggestions, Comments and, Comments and suggestions. 1040 ez irs T Tax help, How To Get Tax Help Y Yield to maturity, Yield to maturity (YTM). 1040 ez irs , Yield to maturity (YTM). 1040 ez irs Prev  Up     Home   More Online Publications
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Understanding Tax Return Preparer Credentials

For 2014, any tax professional with an IRS Preparer Tax Identification Number is authorized to prepare federal tax returns. Tax professionals, however, have differing levels of skills, education and expertise. There are several different types of return preparers with credentials.

An important difference in the types of practitioners is “representation rights”. Here is guidance on each credential:

UNLIMITED REPRESENTATION RIGHTS: Enrolled agents, certified public accountants, and attorneys have unlimited representation rights before the IRS and may represent their clients on any matters including audits, payment/collection issues, and appeals.

Enrolled Agents – People with this credential are licensed by the IRS and specifically trained in federal tax planning, preparation and representation. Enrolled agents hold the most expansive license IRS grants and must pass a suitability check, as well as a three-part Special Enrollment Examination, a comprehensive exam that covers individual tax, business tax and representation issues. They complete 72 hours of continuing education every 3 years. For more information on enrolled agents, see Publication 4693-A, A Guide to the Enrolled Agent Program.

Certified Public Accountants – People with this credential are licensed by state boards of accountancy, the District of Columbia, and U.S. territories, and have passed the Uniform CPA Examination. They also must meet education, experience, and good character requirements established by their boards of accountancy. In addition, CPAs must comply with ethical requirements as well as complete specified levels of continuing education in order to maintain an active CPA license. CPAs can offer a range of services; some CPAs specialize in tax preparation and planning.

Attorneys – People with this credential are licensed by state courts or their designees, such as the state bar. Generally, requirements include completion of a degree in law, passage of an ethics and bar exam and on-going continuing education. Attorneys can offer a range of services; some attorneys specialize in tax preparation and planning.

LIMITED REPRESENTATION RIGHTS: Preparers without any of the above credentials (also known as “unenrolled preparers”) have limited practice rights and may only represent clients whose returns they prepared and signed and only at the initial audit level.

NOTE: Registered Tax Return Preparers – Certain preparers became RTRPs under an IRS program that IRS is no longer able to enforce due to a District Court injunction. RTRPs passed an IRS competency test on Form 1040 tax preparation.

REMINDER: Everyone described above must have an IRS issued preparer tax identification number (PTIN) in order to legally prepare your tax return for compensation. Make certain your preparer has one and enters it on your return filed with the IRS. They are not required to enter it on the copy they provide you.

Page Last Reviewed or Updated: 10-Feb-2014

The 1040 Ez Irs

1040 ez irs Index A Adopted child, Adopted child. 1040 ez irs Adoption taxpayer identification number (ATIN), Married child. 1040 ez irs Age test (see Qualifying child) Alaska Permanent Fund dividends, Rule 6—Your Investment Income Must Be $3,300 or Less Alimony, Income That Is Not Earned Income Annuities, Income That Is Not Earned Income Armed forces, Nontaxable military pay. 1040 ez irs , Military personnel stationed outside the United States. 1040 ez irs , Temporary absences. 1040 ez irs , Joint Return Test, Military personnel stationed outside the United States. 1040 ez irs , Nontaxable combat pay. 1040 ez irs Assistance (see Tax help) B Basic Allowance for Housing (BAH), Nontaxable military pay. 1040 ez irs Basic Allowance for Subsistence (BAS), Nontaxable military pay. 1040 ez irs C Child Adopted child, Adopted child. 1040 ez irs Birth or death of, Birth or death of child. 1040 ez irs Foster child, Relationship Test, Foster child. 1040 ez irs , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Kidnapped child, Kidnapped child. 1040 ez irs Married child, Married child. 1040 ez irs Child support, Income That Is Not Earned Income Clergy, Clergy. 1040 ez irs Combat zone pay, Nontaxable combat pay. 1040 ez irs Community property, Community property. 1040 ez irs , Community property. 1040 ez irs D Detailed examples, Chapter 6—Detailed Examples Disability benefits, Disability Benefits Disallowance of the EIC, Chapter 5—Disallowance of the EIC Dividend income, Income That Is Not Earned Income Divorced parents, special rule, Special rule for divorced or separated parents (or parents who live apart). 1040 ez irs Domestic partner, Nevada, Washington, and California domestic partners. 1040 ez irs E Earned income, Rule 7—You Must Have Earned Income, Earned Income Earned income credit (EIC), EIC Table EITC Assistant, Is There Help Online? Extended active duty, Extended active duty. 1040 ez irs , Military personnel stationed outside the United States. 1040 ez irs F Figuring EIC yourself, Chapter 4—Figuring and Claiming the EIC, How To Figure the EIC Yourself Filing status: Head of household, Rule 3—Your Filing Status Cannot Be Married Filing Separately Married filing separately, Rule 3—Your Filing Status Cannot Be Married Filing Separately Forms: 1040, Do I Need This Publication?, Adjusted gross income (AGI). 1040 ez irs , No SSN. 1040 ez irs , Form 1040. 1040 ez irs 1040A, Adjusted gross income (AGI). 1040 ez irs , No SSN. 1040 ez irs , Form 1040A. 1040 ez irs 1040EZ, Adjusted gross income (AGI). 1040 ez irs , No SSN. 1040 ez irs , Form 1040EZ. 1040 ez irs 1040X, Rule 2—You Must Have a Valid Social Security Number (SSN), Filing deadline approaching and still no SSN. 1040 ez irs 2555, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 2555–EZ, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 4029, Minister's housing. 1040 ez irs , Approved Form 4361 or Form 4029, Form 4029. 1040 ez irs 4361, Minister's housing. 1040 ez irs , Approved Form 4361 or Form 4029, Form 4361. 1040 ez irs 4797, Do I Need This Publication? 4868, Filing deadline approaching and still no SSN. 1040 ez irs 8814, Do I Need This Publication? 8862, Chapter 5—Disallowance of the EIC, Form 8862 Foster care payments, Income That Is Not Earned Income Foster child, Relationship Test, Foster child. 1040 ez irs , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Fraud, Exception 2. 1040 ez irs , Are You Prohibited From Claiming the EIC for a Period of Years? Free tax services, Free help with your tax return. 1040 ez irs H Head of household, Community property. 1040 ez irs , Spouse did not live with you. 1040 ez irs , Community property. 1040 ez irs , Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC, Applying Rule 9 to divorced or separated parents (or parents who live apart). 1040 ez irs Help (see Tax help) Home Homeless shelter, Rule 14—You Must Have Lived in the United States More Than Half of the Year Military, Rule 14—You Must Have Lived in the United States More Than Half of the Year United States, Rule 14—You Must Have Lived in the United States More Than Half of the Year Homeless, Homeless shelter. 1040 ez irs , Homeless shelter. 1040 ez irs I Income that is not earned income, Income That Is Not Earned Income Individual taxpayer identification number (ITIN), Other taxpayer identification number. 1040 ez irs , Married child. 1040 ez irs Inmate, Earnings while an inmate. 1040 ez irs , Figuring earned income. 1040 ez irs Interest, Income That Is Not Earned Income Investment income, Rule 6—Your Investment Income Must Be $3,300 or Less IRS can figure EIC for you, IRS Will Figure the EIC for You J Joint return test (see Qualifying child) K Kidnapped child, Kidnapped child. 1040 ez irs M Married child, Married child. 1040 ez irs Married filing a joint return, Rule 4—You Must Be a U. 1040 ez irs S. 1040 ez irs Citizen or Resident Alien All Year Married filing separately, Spouse did not live with you. 1040 ez irs Military Combat pay, Nontaxable military pay. 1040 ez irs Nontaxable pay, Nontaxable military pay. 1040 ez irs Outside U. 1040 ez irs S. 1040 ez irs , Military personnel stationed outside the United States. 1040 ez irs Minister, Net earnings from self-employment. 1040 ez irs , Minister's housing. 1040 ez irs , Church employees. 1040 ez irs N Net earnings, self-employment, Net earnings from self-employment. 1040 ez irs Nonresident alien, Rule 4—You Must Be a U. 1040 ez irs S. 1040 ez irs Citizen or Resident Alien All Year, Step 1. 1040 ez irs O Online help EITC Assistant, Is There Help Online? P Parents, divorced or separated, Married child. 1040 ez irs , Examples. 1040 ez irs , Special rule for divorced or separated parents (or parents who live apart). 1040 ez irs Passive activity, Worksheet 1. 1040 ez irs Investment Income If You Are Filing Form 1040 Pensions, Income That Is Not Earned Income Permanently and totally disabled, Permanently and totally disabled. 1040 ez irs Prisoner, Figuring earned income. 1040 ez irs Publications (see Tax help) Q Qualifying child, Can I Claim the EIC?, Do I Have To Have A Child To Qualify For The EIC?, Chapter 2—Rules If You Have a Qualifying Child Age test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests, Age Test Home, Residency Test Joint return test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Permanently and totally disabled, Permanently and totally disabled. 1040 ez irs Relationship test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Residency test, Residency Test United States, Residency Test R Railroad retirement benefits, Income That Is Not Earned Income Registered domestic partner, Nevada, Washington, and California domestic partners. 1040 ez irs Relationship test (see Qualifying child) Reminders, Reminders Residency test (see Qualifying child) S Salaries, wages, and tips, Earned Income, Wages, salaries, and tips. 1040 ez irs , Earned Income Schedules: C, EIC Worksheet A. 1040 ez irs , EIC Worksheet B. 1040 ez irs C-EZ, EIC Worksheet A. 1040 ez irs , EIC Worksheet B. 1040 ez irs EIC, Chapter 2—Rules If You Have a Qualifying Child, Kidnapped child. 1040 ez irs , Figuring earned income. 1040 ez irs , Nontaxable combat pay. 1040 ez irs , How To Figure the EIC Yourself, When to use the optional methods of figuring net earnings. 1040 ez irs , Schedule EIC SE, Figuring earned income. 1040 ez irs , Clergy. 1040 ez irs , Church employees. 1040 ez irs , EIC Worksheet A. 1040 ez irs , EIC Worksheet B. 1040 ez irs , Net earnings from self-employment $400 or more. 1040 ez irs , When to use the optional methods of figuring net earnings. 1040 ez irs , When both spouses have self-employment income. 1040 ez irs School, School defined. 1040 ez irs Self-employed persons, Rule 7—You Must Have Earned Income, Figuring earned income. 1040 ez irs , EIC Worksheet B. 1040 ez irs Self-employment income, Earned Income Self-employment tax, Net earnings from self-employment $400 or more. 1040 ez irs Separated parents, special rule, Married child. 1040 ez irs Social security benefits, Income That Is Not Earned Income Social security number (SSN), Rule 2—You Must Have a Valid Social Security Number (SSN), Valid for work only with INS authorization or DHS authorization. 1040 ez irs , No SSN. 1040 ez irs , Getting an SSN. 1040 ez irs , Married child. 1040 ez irs , Exception for math or clerical errors. 1040 ez irs Statutory employee, Statutory employee. 1040 ez irs , Figuring earned income. 1040 ez irs , EIC Worksheet A. 1040 ez irs , Statutory employees. 1040 ez irs Strike benefits, Strike benefits. 1040 ez irs Student, Student defined. 1040 ez irs T Tax help, How To Get Tax Help Taxpayer identification number Adoption identification number (ATIN), Married child. 1040 ez irs Individual taxpayer identification number (ITIN), Other taxpayer identification number. 1040 ez irs Social security number (SSN), Other taxpayer identification number. 1040 ez irs Tiebreaker rules, Tiebreaker rules. 1040 ez irs Tips, wages, and salaries, Earned Income, Wages, salaries, and tips. 1040 ez irs , Earned Income TTY/TDD information, How To Get Tax Help U Unemployment compensation, Income That Is Not Earned Income United States, United States. 1040 ez irs V Veterans' benefits, Income That Is Not Earned Income W Wages, salaries, and tips, Earned Income, Wages, salaries, and tips. 1040 ez irs , Earned Income Welfare benefits, Income That Is Not Earned Income Workers' compensation benefits, Income That Is Not Earned Income Workfare payments, Workfare payments. 1040 ez irs Worksheet 1, Worksheet 1. 1040 ez irs Investment Income If You Are Filing Form 1040 Worksheet 2, Worksheet 2. 1040 ez irs Worksheet for Line 4 of Worksheet 1 Prev  Up     Home   More Online Publications