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

Information You Will Need:

  • Marital status, relationship to the dependent and the amount of support provided
  • Basic income information such as your adjusted gross income
  • If no person supplied more than half of the potential dependent's support, the terms of any multiple support agreement you may have

Estimated Completion Time: 15 minutes. However: 5 minutes of inactivity will end the interview and you will be forced to start over.

Begin

Page Last Reviewed or Updated: 14-Feb-2014

The 1040z

1040z 12. 1040z   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 1040z Free help with your tax return. 1040z   You can get free help preparing your return nationwide from IRS-certified volunteers. 1040z The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 1040z The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040z 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. 1040z In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 1040z To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 1040z gov, download the IRS2Go app, or call 1-800-906-9887. 1040z   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040z To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040z aarp. 1040z org/money/taxaide or call 1-888-227-7669. 1040z For more information on these programs, go to IRS. 1040z gov and enter “VITA” in the search box. 1040z Internet. 1040z    IRS. 1040z gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 1040z Download the free IRS2Go app from the iTunes app store or from Google Play. 1040z Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040z Check the status of your 2013 refund with the Where's My Refund? application on IRS. 1040z gov or download the IRS2Go app and select the Refund Status option. 1040z The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040z Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 1040z You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040z The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040z Use the Interactive Tax Assistant (ITA) to research your tax questions. 1040z No need to wait on the phone or stand in line. 1040z The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 1040z When you reach the response screen, you can print the entire interview and the final response for your records. 1040z New subject areas are added on a regular basis. 1040z  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 1040z gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 1040z You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 1040z The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 1040z When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 1040z Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 1040z You can also ask the IRS to mail a return or an account transcript to you. 1040z Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 1040z gov or by calling 1-800-908-9946. 1040z Tax return and tax account transcripts are generally available for the current year and the past three years. 1040z Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 1040z Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 1040z If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 1040z Check the status of your amended return using Where's My Amended Return? Go to IRS. 1040z gov and enter Where's My Amended Return? in the search box. 1040z You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040z It can take up to 3 weeks from the date you mailed it to show up in our system. 1040z Make a payment using one of several safe and convenient electronic payment options available on IRS. 1040z gov. 1040z Select the Payment tab on the front page of IRS. 1040z gov for more information. 1040z Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 1040z Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040z gov. 1040z Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040z Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040z gov. 1040z Request an Electronic Filing PIN by going to IRS. 1040z gov and entering Electronic Filing PIN in the search box. 1040z Download forms, instructions and publications, including accessible versions for people with disabilities. 1040z Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 1040z gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 1040z An employee can answer questions about your tax account or help you set up a payment plan. 1040z Before you visit, check the Office Locator on IRS. 1040z gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 1040z If you have a special need, such as a disability, you can request an appointment. 1040z Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040z Apply for an Employer Identification Number (EIN). 1040z Go to IRS. 1040z gov and enter Apply for an EIN in the search box. 1040z Read the Internal Revenue Code, regulations, or other official guidance. 1040z Read Internal Revenue Bulletins. 1040z Sign up to receive local and national tax news and more by email. 1040z Just click on “subscriptions” above the search box on IRS. 1040z gov and choose from a variety of options. 1040z Phone. 1040z    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040z Download the free IRS2Go app from the iTunes app store or from Google Play. 1040z Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 1040z gov, or download the IRS2Go app. 1040z Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040z The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040z Most VITA and TCE sites offer free electronic filing. 1040z Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040z Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040z Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 1040z If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040z The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040z Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040z Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 1040z The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040z Note, the above information is for our automated hotline. 1040z Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 1040z Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040z You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040z It can take up to 3 weeks from the date you mailed it to show up in our system. 1040z Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 1040z You should receive your order within 10 business days. 1040z Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 1040z If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 1040z Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040z The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040z These individuals can also contact the IRS through relay services such as the Federal Relay Service. 1040z Walk-in. 1040z   You can find a selection of forms, publications and services — in-person. 1040z Products. 1040z You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040z Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040z Services. 1040z You can walk in to your local TAC for face-to-face tax help. 1040z An employee can answer questions about your tax account or help you set up a payment plan. 1040z Before visiting, use the Office Locator tool on IRS. 1040z gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 1040z Mail. 1040z   You can send your order for forms, instructions, and publications to the address below. 1040z You should receive a response within 10 business days after your request is received. 1040z Internal Revenue Service 1201 N. 1040z Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 1040z The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040z Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040z   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 1040z We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1040z You face (or your business is facing) an immediate threat of adverse action. 1040z You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040z   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1040z Here's why we can help: TAS is an independent organization within the IRS. 1040z Our advocates know how to work with the IRS. 1040z Our services are free and tailored to meet your needs. 1040z We have offices in every state, the District of Columbia, and Puerto Rico. 1040z   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 1040z irs. 1040z gov/Advocate, or call us toll-free at 1-877-777-4778. 1040z   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040z If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 1040z Low Income Taxpayer Clinics. 1040z   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 1040z Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040z Visit www. 1040z irs. 1040z gov/Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040z Prev  Up  Next   Home   More Online Publications