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2005 Tax Forms

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2005 Tax Forms

2005 tax forms 7. 2005 tax forms   Filing Information Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: What, When, and Where To FileResident Aliens Nonresident Aliens Amended Returns and Claims for Refund Other Forms You May Have To File PenaltiesCivil Penalties Criminal Penalties Introduction This chapter provides the basic filing information that you may need. 2005 tax forms Topics - This chapter discusses: Forms aliens must file, When and where to file, Penalties, and Amended returns and claims for refund. 2005 tax forms Useful Items - You may want to see: Forms (and Instructions) 1040 U. 2005 tax forms S. 2005 tax forms Individual Income Tax Return 1040A U. 2005 tax forms S. 2005 tax forms Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. 2005 tax forms S. 2005 tax forms Nonresident Alien Income Tax Return 1040NR-EZ U. 2005 tax forms S. 2005 tax forms Income Tax Return for Certain Nonresident Aliens With No Dependents See chapter 12 for information about getting these forms. 2005 tax forms What, When, and Where To File What return you must file as well as when and where you file that return, depends on your status at the end of the tax year as a resident or a nonresident alien. 2005 tax forms Resident Aliens Resident aliens should file Form 1040EZ, 1040A, or 1040 at the address shown in the instructions for that form. 2005 tax forms The due date for filing the return and paying any tax due is April 15 of the year following the year for which you are filing a return (but see the Tip, later). 2005 tax forms Under U. 2005 tax forms S. 2005 tax forms immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. 2005 tax forms Extensions of time to file. 2005 tax forms   You are allowed an automatic extension to June 15 to file if your main place of business and the home you live in are outside the United States and Puerto Rico on April 15. 2005 tax forms You can get an extension of time to October 15 to file your return if you get an extension by April 15 (June 15 if you qualify for the June 15 extension). 2005 tax forms Use Form 4868 to get the extension to October 15. 2005 tax forms In addition to this 6-month extension, taxpayers who are out of the country (as defined in the Form 4868 instructions) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). 2005 tax forms To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. 2005 tax forms Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address:  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. 2005 tax forms   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350 (for U. 2005 tax forms S. 2005 tax forms citizens and resident aliens abroad who expect to qualify for special tax treatment). 2005 tax forms    If the due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day which is not a Saturday, Sunday, or legal holiday. 2005 tax forms You may be able to file your return electronically. 2005 tax forms See IRS e-file in your form instructions. 2005 tax forms Nonresident Aliens Nonresident aliens who are required to file an income tax return should use Form 1040NR or, if qualified, Form 1040NR-EZ. 2005 tax forms If you are any of the following, you must file a return. 2005 tax forms A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during 2013. 2005 tax forms (But see Exceptions , later. 2005 tax forms ) You must file even if: Your income did not come from a trade or business conducted in the United States, You have no income from U. 2005 tax forms S. 2005 tax forms sources, or Your income is exempt from income tax. 2005 tax forms A nonresident alien individual not engaged in a trade or business in the United States with U. 2005 tax forms S. 2005 tax forms income on which the tax liability was not satisfied by the withholding of tax at the source. 2005 tax forms A representative or agent responsible for filing the return of an individual described in (1) or (2). 2005 tax forms A fiduciary for a nonresident alien estate or trust. 2005 tax forms You must also file if you want to: Claim a refund of overwithheld or overpaid tax, or Claim the benefit of any deductions or credits. 2005 tax forms For example, if you have no U. 2005 tax forms S. 2005 tax forms business activities but have income from real property that you choose to treat as effectively connected income (discussed in chapter 4), you must timely file a true and accurate return to take any allowable deductions against that income. 2005 tax forms For information on what is timely, see When to file for deductions and credits under When To File, later. 2005 tax forms Exceptions. 2005 tax forms   You do not need to file Form 1040NR or Form 1040NR-EZ if you meet either of the following conditions. 2005 tax forms Your only U. 2005 tax forms S. 2005 tax forms trade or business was the performance of personal services, and Your wages were less than $3,900, and You have no other need to file a return to claim a refund of overwithheld taxes, to satisfy additional withholding at source, or to claim income exempt or partly exempt by treaty. 2005 tax forms You were a nonresident alien student, teacher, or trainee who was temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa and you have no income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. 2005 tax forms Even if you have left the United States and filed a Form 1040-C, U. 2005 tax forms S. 2005 tax forms Departing Alien Income Tax Return, on departure, you still must file an annual U. 2005 tax forms S. 2005 tax forms income tax return. 2005 tax forms If you are married and both you and your spouse are required to file, you must each file a separate return. 2005 tax forms Form 1040NR-EZ You can use Form 1040NR-EZ if all of the following conditions are met. 2005 tax forms You do not claim any dependents. 2005 tax forms You cannot be claimed as a dependent on someone else's U. 2005 tax forms S. 2005 tax forms tax return. 2005 tax forms If you were married, you do not claim an exemption for your spouse. 2005 tax forms Your taxable income is less than $100,000. 2005 tax forms The only itemized deduction you can claim is for state and local income taxes. 2005 tax forms Note. 2005 tax forms Residents of India who were students or business apprentices may be able to take the standard deduction instead of the itemized deduction for state and local income taxes. 2005 tax forms See chapter 5. 2005 tax forms Your only U. 2005 tax forms S. 2005 tax forms source income is from wages, salaries, tips, taxable refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends. 2005 tax forms (If you had taxable interest or dividend income, you cannot use this form. 2005 tax forms ) You are not claiming any adjustments to income other than the student loan interest deduction or scholarship and fellowship grants excluded. 2005 tax forms You are not claiming any tax credits. 2005 tax forms This is not an “expatriation return. 2005 tax forms ” See Expatriation Tax in chapter 4. 2005 tax forms The only taxes you owe are: The income tax from the Tax Table. 2005 tax forms The social security and Medicare tax from Form 4137 or Form 8919. 2005 tax forms You are not claiming a credit for excess social security and tier 1 RRTA tax withheld. 2005 tax forms You are not filing Form 8959, to figure the amount of Additional Medicare Tax you owe and/or the amount of Additional Medicare Tax withheld by your employer, if any. 2005 tax forms If you do not meet all of the above conditions, you must file Form 1040NR. 2005 tax forms When To File If you are an employee and you receive wages subject to U. 2005 tax forms S. 2005 tax forms income tax withholding, you will generally file by the 15th day of the 4th month after your tax year ends. 2005 tax forms For the 2013 calendar year, file your return by April 15, 2014. 2005 tax forms If you are not an employee who receives wages subject to U. 2005 tax forms S. 2005 tax forms income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2005 tax forms For the 2013 calendar year, file your return by June 16, 2014 (because June 15 is a Sunday. 2005 tax forms ) Extensions of time to file. 2005 tax forms   If you cannot file your return by the due date, file Form 4868 or use one of the electronic filing options explained in the Form 4868 instructions. 2005 tax forms For the 2013 calendar year, this will extend the due date to October 15, 2014 (December 15, 2014, if the regular due date of your return is June 16, 2014). 2005 tax forms You must file the extension by the regular due date of your return. 2005 tax forms   In addition to the 6-month extension to October 15, taxpayers whose main place of business is outside the United States and Puerto Rico and who live outside those jurisdictions can request a discretionary 2-month extension of time to file their returns (to December 15 for calendar year taxpayers). 2005 tax forms To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. 2005 tax forms Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. 2005 tax forms When to file for deductions and credits. 2005 tax forms   To get the benefit of any allowable deductions or credits, you must timely file a true and accurate return. 2005 tax forms For this purpose, a return is timely if it is filed within 16 months of the due date just discussed. 2005 tax forms However, if you did not file a 2012 tax return and 2013 is not the first year for which you are required to file one, your 2013 return is timely for this purpose if it is filed by the earlier of: The date that is 16 months after the due date for filing your 2013 return, or The date the IRS notifies you that your 2013 return has not been filed and that you cannot claim certain deductions and credits. 2005 tax forms The allowance of the following credits is not affected by this time requirement. 2005 tax forms Credit for withheld taxes. 2005 tax forms Credit for excise tax on certain uses of gasoline and special fuels. 2005 tax forms Credit for tax paid by a mutual fund (or other regulated investment company) or a real estate investment trust on undistributed long-term capital gains. 2005 tax forms Protective return. 2005 tax forms   If your activities in the United States were limited and you do not believe that you had any gross income effectively connected with a U. 2005 tax forms S. 2005 tax forms trade or business during the year, you can file a protective return (Form 1040NR) by the deadline explained above. 2005 tax forms By filing a protective return, you protect your right to receive the benefit of deductions and credits in the event it is later determined that some or all of your income is effectively connected. 2005 tax forms You are not required to report any effectively connected income or any deductions on the protective return, but you must give the reason the return is being filed. 2005 tax forms   If you believe some of your activities resulted in effectively connected income, file your return reporting that income and related deductions by the regular due date. 2005 tax forms To protect your right to claim deductions or credits resulting from other activities, attach a statement to that return explaining that you wish to protect your right to claim deductions and credits if it is later determined that the other activities produced effectively connected income. 2005 tax forms   You can follow the same procedure if you believe you have no U. 2005 tax forms S. 2005 tax forms tax liability because of a U. 2005 tax forms S. 2005 tax forms tax treaty. 2005 tax forms Be sure to also complete item L on page 5 of Form 1040NR. 2005 tax forms Waiver of filing deadline. 2005 tax forms   The IRS may waive the filing deadline if you establish that, based on the facts and circumstances, you acted reasonably and in good faith in failing to file a U. 2005 tax forms S. 2005 tax forms income tax return (including a protective return) and you cooperate with the IRS in determining your U. 2005 tax forms S. 2005 tax forms income tax liability for the tax year for which you did not file a return. 2005 tax forms Where To File If you are not enclosing a payment, file Form 1040NR-EZ and Form 1040NR at the following address. 2005 tax forms  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. 2005 tax forms O. 2005 tax forms Box 1303 Charlotte, NC 28201-1303 Aliens from the U. 2005 tax forms S. 2005 tax forms Virgin Islands. 2005 tax forms    If you are a bona fide resident of the U. 2005 tax forms S. 2005 tax forms Virgin Islands during your entire tax year and work temporarily in the United States, you must pay your income taxes to the U. 2005 tax forms S. 2005 tax forms Virgin Islands and file your income tax returns at the following address. 2005 tax forms Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. 2005 tax forms Thomas, VI 00802   Report all income from U. 2005 tax forms S. 2005 tax forms sources, as well as income from other sources, on your return. 2005 tax forms For information on filing U. 2005 tax forms S. 2005 tax forms Virgin Islands returns, contact the U. 2005 tax forms S. 2005 tax forms Virgin Islands Bureau of Internal Revenue. 2005 tax forms   Chapter 8 discusses withholding from U. 2005 tax forms S. 2005 tax forms wages of U. 2005 tax forms S. 2005 tax forms Virgin Islanders. 2005 tax forms Aliens from Guam or the Commonwealth of the Northern Mariana Islands. 2005 tax forms   If you are a bona fide resident of Guam or the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you must file your return with, and pay any tax due to, Guam or the CNMI. 2005 tax forms Report all income, including income from U. 2005 tax forms S. 2005 tax forms sources, on your return. 2005 tax forms It is not necessary to file a separate U. 2005 tax forms S. 2005 tax forms income tax return. 2005 tax forms    Bona fide residents of Guam should file their Guam returns at the following address. 2005 tax forms   Department of Revenue and Taxation Government of Guam P. 2005 tax forms O. 2005 tax forms Box 23607 GMF, GU 96921    Bona fide residents of the CNMI should file their CNMI income tax returns at the following address. 2005 tax forms   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. 2005 tax forms O. 2005 tax forms Box 5234 CHRB Saipan, MP 96950   If you are not a bona fide resident of Guam or the CNMI, see Pub. 2005 tax forms 570, Tax Guide for Individuals With Income From U. 2005 tax forms S. 2005 tax forms Possessions, for information on where to file your return. 2005 tax forms Amended Returns and Claims for Refund If you find changes in your income, deductions, or credits after you mail your return, file Form 1040X, Amended U. 2005 tax forms S. 2005 tax forms Individual Income Tax Return. 2005 tax forms Also use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040NR or 1040NR-EZ, or vice versa. 2005 tax forms If you amend Form 1040NR or Form 1040NR-EZ or file the correct return, attach the corrected return (Form 1040, Form 1040NR, etc. 2005 tax forms ) to Form 1040X. 2005 tax forms Print “Amended” across the top. 2005 tax forms Ordinarily, an amended return claiming a refund must be filed within 3 years from the date your return was filed or within 2 years from the time the tax was paid, whichever is later. 2005 tax forms A return filed before the final due date is considered to have been filed on the due date. 2005 tax forms Other Forms You May Have To File You may be required to file information returns to report certain foreign income or assets, or monetary transactions. 2005 tax forms FinCen Form 105 FinCEN Form 105 (formerly Customs Form 4790), Report of International Transportation of Currency or Monetary Instruments, must be filed by each person who physically transports, mails, or ships, or causes to be physically transported, mailed, or shipped, currency or other monetary instruments in a total amount of more than $10,000 at one time from the United States to any place outside the United States, or into the United States from any place outside the United States. 2005 tax forms The filing requirement also applies to each person who receives in the United States currency or monetary instruments totaling more than $10,000 at one time from any place outside of the United States. 2005 tax forms The term “monetary instruments” means the following: Coin and currency of the United States or of any other country, Travelers' checks in any form, Investment securities or stock in bearer form or otherwise in such form that title to them passes upon delivery, Negotiable instruments (including checks, promissory notes, and money orders) in bearer form, endorsed without restriction, made out to a fictitious payee, or otherwise in such form that title to them passes upon delivery, and Checks, promissory notes, and money orders which are signed but on which the name of the payee has been omitted. 2005 tax forms However, the term does not include: Checks or money orders made payable to the order of a named person which have not been endorsed or which contain restrictive endorsements, Warehouse receipts, or Bills of lading. 2005 tax forms A transfer of funds through normal banking procedures (wire transfer) that does not involve the physical transportation of currency or monetary instruments is not required to be reported on FinCEN Form 105. 2005 tax forms Filing requirements. 2005 tax forms   FinCEN Form 105 filing requirements follow. 2005 tax forms Recipients. 2005 tax forms   Each person who receives currency or other monetary instruments in the United States must file FinCEN Form 105 within 15 days after receipt, with the Customs officer in charge at any port of entry or departure, or by mail at the following address. 2005 tax forms Commissioner of Customs  Attention: Currency Transportation Reports Washington, DC 20229 Shippers or mailers. 2005 tax forms   If the currency or other monetary instrument does not accompany the person entering or departing the United States, FinCEN Form 105 can be filed by mail at the above address on or before the date of entry, departure, mailing, or shipping. 2005 tax forms Travelers. 2005 tax forms   Travelers must file FinCEN Form 105 with the Customs officer in charge at any Customs port of entry or departure, when entering or departing the United States. 2005 tax forms Penalties. 2005 tax forms   Civil and criminal penalties are provided for failing to file a report, filing a report containing material omissions or misstatements, or filing a false or fraudulent report. 2005 tax forms Also, the entire amount of the currency or monetary instrument may be subject to seizure and forfeiture. 2005 tax forms More information. 2005 tax forms   More information regarding the filing of FinCEN Form 105 can be found in the instructions on the back of the form. 2005 tax forms Form 8938 You may have to file Form 8938, Statement of Specified Foreign Financial Assets, to report the ownership of specified foreign financial asset(s) if you are one of the following individuals. 2005 tax forms A resident alien of the United States for any part of the tax year. 2005 tax forms A resident alien of the United States who elects to be treated as a resident of a foreign country under the provisions of a U. 2005 tax forms S. 2005 tax forms income tax treaty. 2005 tax forms See Effect of Tax Treaties in chapter 1. 2005 tax forms A nonresident alien who makes an election to be treated as a resident alien for purposes of filing a joint income tax return. 2005 tax forms See chapter 1 for information about this election. 2005 tax forms A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico. 2005 tax forms See Publication 570, Tax Guide for Individuals With Income From U. 2005 tax forms S. 2005 tax forms Possessions, for a definition of bona fide resident. 2005 tax forms You must file Form 8938 if the total value of those assets exceeds an applicable threshold (the “reporting threshold”). 2005 tax forms The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. 2005 tax forms Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. 2005 tax forms S. 2005 tax forms person. 2005 tax forms You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. 2005 tax forms More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. 2005 tax forms Penalties The law provides penalties for failure to file returns or pay taxes as required. 2005 tax forms Civil Penalties If you do not file your return and pay your tax by the due date, you may have to pay a penalty. 2005 tax forms You may also have to pay a penalty if you substantially understate your tax, file a frivolous tax submission, or fail to supply your taxpayer identification number. 2005 tax forms If you provide fraudulent information on your return, you may have to pay a civil fraud penalty. 2005 tax forms Filing late. 2005 tax forms   If you do not file your return by the due date (including extensions), you may have to pay a failure-to-file penalty. 2005 tax forms The penalty is based on the tax not paid by the due date (without regard to extensions). 2005 tax forms The penalty is usually 5% for each month or part of a month that a return is late, but not more than 25%. 2005 tax forms Fraud. 2005 tax forms   If your failure to file is due to fraud, the penalty is 15% for each month or part of a month that your return is late, up to a maximum of 75%. 2005 tax forms Return over 60 days late. 2005 tax forms   If you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. 2005 tax forms Exception. 2005 tax forms   You will not have to pay the penalty if you show that you failed to file on time because of reasonable cause and not because of willful neglect. 2005 tax forms Paying tax late. 2005 tax forms   You will have to pay a failure-to-pay penalty of ½ of 1% (. 2005 tax forms 50%) of your unpaid taxes for each month, or part of a month, after the due date that the tax is not paid. 2005 tax forms This penalty does not apply during the automatic 6-month extension of time to file period, if you paid at least 90% of your actual tax liability on or before the due date of your return and pay the balance when you file the return. 2005 tax forms   The monthly rate of the failure-to-pay penalty is half the usual rate (. 2005 tax forms 25% instead of . 2005 tax forms 50%) if an installment agreement is in effect for that month. 2005 tax forms You must have filed your return by the due date (including extensions) to qualify for this reduced penalty. 2005 tax forms   If a notice of intent to levy is issued, the rate will increase to 1% at the start of the first month beginning at least 10 days after the day that the notice is issued. 2005 tax forms If a notice and demand for immediate payment is issued, the rate will increase to 1% at the start of the first month beginning after the day that the notice and demand is issued. 2005 tax forms   This penalty cannot be more than 25% of your unpaid tax. 2005 tax forms You will not have to pay the penalty if you can show that you had a good reason for not paying your tax on time. 2005 tax forms Combined penalties. 2005 tax forms   If both the failure-to-file penalty and the failure-to-pay penalty (discussed earlier) apply in any month, the 5% (or 15%) failure-to-file penalty is reduced by the failure-to-pay penalty. 2005 tax forms However, if you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. 2005 tax forms Accuracy-related penalty. 2005 tax forms   You may have to pay an accuracy-related penalty if you underpay your tax because: You show negligence or disregard of rules or regulations, You substantially understate your income tax, You claim tax benefits for a transaction that lacks economic substance, or You fail to disclose a foreign financial asset. 2005 tax forms The penalty is equal to 20% of the underpayment. 2005 tax forms The penalty is 40% of any portion of the underpayment that is attributable to an undisclosed noneconomic substance transaction or an undisclosed foreign financial asset transaction. 2005 tax forms The penalty will not be figured on any part of an underpayment on which the fraud penalty (discussed later) is charged. 2005 tax forms Negligence or disregard. 2005 tax forms   The term “negligence” includes a failure to make a reasonable attempt to comply with the tax law or to exercise ordinary and reasonable care in preparing a return. 2005 tax forms Negligence also includes failure to keep adequate books and records. 2005 tax forms You will not have to pay a negligence penalty if you have a reasonable basis for a position you took. 2005 tax forms   The term “disregard” includes any careless, reckless, or intentional disregard. 2005 tax forms Adequate disclosure. 2005 tax forms   You can avoid the penalty for disregard of rules or regulations if you adequately disclose on your return a position that has at least a reasonable basis. 2005 tax forms See Disclosure statement , later. 2005 tax forms   This exception will not apply to an item that is attributable to a tax shelter. 2005 tax forms In addition, it will not apply if you fail to keep adequate books and records, or substantiate items properly. 2005 tax forms Substantial understatement of income tax. 2005 tax forms   You understate your tax if the tax shown on your return is less than the correct tax. 2005 tax forms The understatement is substantial if it is more than the larger of 10% of the correct tax or $5,000. 2005 tax forms However, the amount of the understatement is reduced to the extent the understatement is due to: Substantial authority, or Adequate disclosure and a reasonable basis. 2005 tax forms   If an item on your return is attributable to a tax shelter, there is no reduction for an adequate disclosure. 2005 tax forms However, there is a reduction for a position with substantial authority, but only if you reasonably believed that your tax treatment was more likely than not the proper treatment. 2005 tax forms Substantial authority. 2005 tax forms   Whether there is or was substantial authority for the tax treatment of an item depends on the facts and circumstances. 2005 tax forms Consideration will be given to court opinions, Treasury regulations, revenue rulings, revenue procedures, and notices and announcements issued by the IRS and published in the Internal Revenue Bulletin that involve the same or similar circumstances as yours. 2005 tax forms Disclosure statement. 2005 tax forms   To adequately disclose the relevant facts about your tax treatment of an item, use Form 8275, Disclosure Statement. 2005 tax forms You must also have a reasonable basis for treating the item the way you did. 2005 tax forms   In cases of substantial understatement only, items that meet the requirements of Revenue Procedure 2012-51, 2012-51 IRB 719 (or later update) are considered adequately disclosed on your return without filing Form 8275. 2005 tax forms   Use Form 8275-R, Regulation Disclosure Statement, to disclose items or positions contrary to regulations. 2005 tax forms Transaction lacking economic substance. 2005 tax forms   For more information on economic substance, see section 7701(o). 2005 tax forms Foreign financial asset. 2005 tax forms   For more information on undisclosed foreign financial assets, see section 6662(j) or the Instructions for Form 8938. 2005 tax forms Reasonable cause. 2005 tax forms   You will not have to pay a penalty if you show a good reason (reasonable cause) for the way you treated an item. 2005 tax forms You must also show that you acted in good faith. 2005 tax forms This does not apply to a transaction that lacks economic substance. 2005 tax forms Filing erroneous claim for refund or credit. 2005 tax forms   You may have to pay a penalty if you file an erroneous claim for refund or credit. 2005 tax forms The penalty is equal to 20% of the disallowed amount of the claim, unless you can show a reasonable basis for the way you treated an item. 2005 tax forms However, any disallowed amount due to a transaction that lacks economic substance will not be treated as having a reasonable basis. 2005 tax forms The penalty will not be figured on any part of the disallowed amount of the claim that relates to the earned income credit or on which the accuracy-related or fraud penalties are charged. 2005 tax forms Frivolous tax submission. 2005 tax forms   You may have to pay a penalty of $5,000 if you file a frivolous tax return or other frivolous submissions. 2005 tax forms A frivolous tax return is one that does not include enough information to figure the correct tax or that contains information clearly showing that the tax you reported is substantially incorrect. 2005 tax forms For more information on frivolous returns, frivolous submissions, and a list of positions that are identified as frivolous, see Notice 2010-33, 2010-17 IRB 609 available at www. 2005 tax forms irs. 2005 tax forms gov/irb/2010-17_irb/ar13. 2005 tax forms html. 2005 tax forms   You will have to pay the penalty if you filed this kind of return or submission based on a frivolous position or a desire to delay or interfere with the administration of federal tax laws. 2005 tax forms This includes altering or striking out the preprinted language above the space provided for your signature. 2005 tax forms   This penalty is added to any other penalty provided by law. 2005 tax forms Fraud. 2005 tax forms   If there is any underpayment of tax on your return due to fraud, a penalty of 75% of the underpayment due to fraud will be added to your tax. 2005 tax forms Failure to supply taxpayer identification number. 2005 tax forms   If you do not include your social security number (SSN) or individual taxpayer identification number (ITIN) or the SSN or ITIN of another person where required on a return, statement, or other document, you will be subject to a penalty of $50 for each failure. 2005 tax forms You will also be subject to a penalty of $50 if you do not give your SSN or ITIN to another person when it is required on a return, statement, or other document. 2005 tax forms   For example, if you have a bank account that earns interest, you must give your SSN or ITIN to the bank. 2005 tax forms The number must be shown on the Form 1099-INT or other statement the bank sends you. 2005 tax forms If you do not give the bank your SSN or ITIN, you will be subject to the $50 penalty. 2005 tax forms (You also may be subject to “backup” withholding of income tax. 2005 tax forms )   You will not have to pay the penalty if you are able to show that the failure was due to reasonable cause and not willful neglect. 2005 tax forms Criminal Penalties You may be subject to criminal prosecution (brought to trial) for actions such as: Tax evasion, Willful failure to file a return, supply information, or pay any tax due, Fraud and false statements, or Preparing and filing a fraudulent return. 2005 tax forms Prev  Up  Next   Home   More Online Publications
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The 2005 Tax Forms

2005 tax forms 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). 2005 tax forms 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. 2005 tax forms The Office of Professional Responsibility generally has responsibility for matters related to practitioner conduct and exclusive responsibility for discipline, including disciplinary proceedings and sanctions. 2005 tax forms 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. 2005 tax forms What Is Practice Before the IRS? Practice before the IRS covers all matters relating to any of the following. 2005 tax forms Communicating with the IRS for a taxpayer regarding the taxpayer's rights, privileges, or liabilities under laws and regulations administered by the IRS. 2005 tax forms Representing a taxpayer at conferences, hearings, or meetings with the IRS. 2005 tax forms Preparing and filing documents, including tax returns, with the IRS for a taxpayer. 2005 tax forms Providing a client with written advice which has a potential for tax avoidance or evasion. 2005 tax forms Furnishing information at the request of the IRS or appearing as a witness for the taxpayer is not practice before the IRS. 2005 tax forms Who Can Practice Before the IRS? The following individuals can practice before the IRS. 2005 tax forms 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. 2005 tax forms Form 2848 can be used for this purpose. 2005 tax forms Attorneys. 2005 tax forms   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. 2005 tax forms Certified public accountants (CPAs). 2005 tax forms   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. 2005 tax forms Enrolled agents. 2005 tax forms   Any enrolled agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. 2005 tax forms Enrolled retirement plan agents. 2005 tax forms   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. 2005 tax forms 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. 2005 tax forms Enrolled actuaries. 2005 tax forms   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. 2005 tax forms 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. 2005 tax forms Student. 2005 tax forms    Under certain circumstances, a student who is supervised by a practitioner may request permission to represent another person before the IRS. 2005 tax forms For more information, see Authorization for special appearances, later. 2005 tax forms Registered tax return preparers and unenrolled return preparers. 2005 tax forms   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. 2005 tax forms 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. 2005 tax forms   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. 2005 tax forms 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. 2005 tax forms 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. 2005 tax forms   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. 2005 tax forms See Form 8821. 2005 tax forms Practice denied. 2005 tax forms   Any individual engaged in limited practice before the IRS who is involved in disreputable conduct is subject to disciplinary action. 2005 tax forms 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. 2005 tax forms Other individuals who may serve as representatives. 2005 tax forms   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. 2005 tax forms An individual. 2005 tax forms An individual can represent himself or herself before the IRS and does not have to file a written declaration of qualification and authority. 2005 tax forms A family member. 2005 tax forms An individual can represent members of his or her immediate family. 2005 tax forms Immediate family includes a spouse, child, parent, brother, or sister of the individual. 2005 tax forms An officer. 2005 tax forms 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. 2005 tax forms 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. 2005 tax forms A partner. 2005 tax forms A general partner may represent the partnership before the IRS. 2005 tax forms An employee. 2005 tax forms A regular full-time employee can represent his or her employer. 2005 tax forms 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. 2005 tax forms A fiduciary. 2005 tax forms 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. 2005 tax forms See Fiduciary under When Is a Power of Attorney Not Required, later. 2005 tax forms 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. 2005 tax forms See section 10. 2005 tax forms 7(c)(1)(vii) of Circular 230. 2005 tax forms 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. 2005 tax forms The prospective representative must request this authorization in writing from the Office of Professional Responsibility. 2005 tax forms However, it is granted only when extremely compelling circumstances exist. 2005 tax forms 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. 2005 tax forms 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. 2005 tax forms The issuance of a CAF number does not indicate that an individual is either recognized or authorized to practice before the IRS. 2005 tax forms It merely confirms that a centralized file for authorizations has been established for the individual under that number. 2005 tax forms Students in LITCs and the STCP. 2005 tax forms   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. 2005 tax forms Authorization requests must be made to the Office of Professional Responsibility. 2005 tax forms If granted, a letter authorizing the student's special appearance and detailing any conditions related to the appearance will be issued. 2005 tax forms Students receiving an authorization letter generally can represent taxpayers before any IRS function or office subject to any conditions in the authorization letter. 2005 tax forms 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. 2005 tax forms 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. 2005 tax forms If an individual loses eligibility to practice, the IRS will not recognize a power of attorney that names the individual as a representative. 2005 tax forms Corporations, associations, partnerships, and other persons that are not individuals. 2005 tax forms   These organizations (or persons) are not eligible to practice before the IRS. 2005 tax forms Loss of Eligibility Generally, individuals lose their eligibility to practice before the IRS in the following ways. 2005 tax forms Not meeting the requirements for renewal of enrollment (such as continuing professional education). 2005 tax forms Requesting to be placed in inactive retirement status. 2005 tax forms Being suspended or disbarred by the Office of Professional Responsibility for violating the regulations governing practice before the IRS. 2005 tax forms Failure to meet requirements. 2005 tax forms   Individuals who fail to comply with the requirements for eligibility for renewal of enrollment will be notified by the IRS. 2005 tax forms The notice will explain the reason for noncompliance and provide the individual with an opportunity to furnish information for reconsideration. 2005 tax forms The individual has 60 days from the date of the notice to respond. 2005 tax forms Inactive roster. 2005 tax forms   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. 2005 tax forms The individual must file an application for renewal and satisfy all requirements for renewal after being placed in inactive status. 2005 tax forms Otherwise, at the conclusion of the next renewal cycle, he or she will be removed from the roster and the enrollment or registration terminated. 2005 tax forms Inactive retirement status. 2005 tax forms   Individuals who request to be placed in an inactive retirement status will be ineligible to practice before the IRS. 2005 tax forms They must continue to adhere to all renewal requirements. 2005 tax forms 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. 2005 tax forms Suspension and disbarment. 2005 tax forms   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. 2005 tax forms This includes engaging in acts of disreputable conduct. 2005 tax forms For more information, see Incompetence and Disreputable Conduct under What are the Rules of Practice, later. 2005 tax forms   Practitioners who are suspended in a disciplinary proceeding are not allowed to practice before the IRS during the period of suspension. 2005 tax forms See What Is Practice Before the IRS, earlier. 2005 tax forms   Practitioners who are disbarred in a disciplinary proceeding are not allowed to practice before the IRS. 2005 tax forms However, a practitioner can seek reinstatement from the Office of Professional Responsibility five years after disbarment. 2005 tax forms   If the practitioner seeks reinstatement, he or she may not practice before the IRS until the Office of Professional Responsibility authorizes reinstatement. 2005 tax forms 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. 2005 tax forms 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. 2005 tax forms Enrollment also can be granted to an applicant who qualifies because of past service and technical experience in the IRS. 2005 tax forms In either case, certain application forms, discussed next, must be filed. 2005 tax forms Additionally, an applicant must not have engaged in any conduct that would justify suspension or disbarment from practice before the IRS. 2005 tax forms See Incompetence and Disreputable Conduct, later. 2005 tax forms Form 2587. 2005 tax forms   Applicants can apply to take the special enrollment examination by filing Form 2587, Application for Special Enrollment Examination. 2005 tax forms Form 2587 can be filed online, by mail, or by fax. 2005 tax forms For more information, see instructions and fees listed on the form. 2005 tax forms To get Form 2587, see How To Get Tax Help, later. 2005 tax forms Form 23 and Form 23-EP. 2005 tax forms   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. 2005 tax forms The application must include a check or money order in the amount of the fee shown on Form 23 or Form 23-EP. 2005 tax forms Alternatively, payment may be made electronically pursuant to instructions on the forms. 2005 tax forms To get Form 23 or Form 23-EP, see How To Get Tax Help, later. 2005 tax forms Form 5434. 2005 tax forms   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. 2005 tax forms The application must include a check or money order in the amount of the fee shown on Form 5434. 2005 tax forms To get Form 5434, see How To Get Tax Help, later. 2005 tax forms Period of enrollment. 2005 tax forms   An enrollment card will be issued to each individual whose enrollment application is approved. 2005 tax forms The individual is enrolled until the expiration date shown on the enrollment card or certificate. 2005 tax forms 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). 2005 tax forms What Are the Rules of Practice? The rules governing practice before the IRS are published in the Code of Federal Regulations at 31 C. 2005 tax forms F. 2005 tax forms R. 2005 tax forms part 10 and reprinted in Treasury Department Circular No. 2005 tax forms 230 (Circular 230). 2005 tax forms 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. 2005 tax forms In addition, a practitioner cannot engage in disreputable conduct (discussed later). 2005 tax forms Any practitioner who does not comply with the rules of practice or engages in disreputable conduct is subject to disciplinary action. 2005 tax forms Also, unenrolled preparers must comply with the rules of practice and conduct to exercise the privilege of limited practice before the IRS. 2005 tax forms See Publication 470 for a discussion of the special rules for limited practice by unenrolled preparers. 2005 tax forms 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. 2005 tax forms 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. 2005 tax forms Communications regarding corporate tax shelters. 2005 tax forms   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. 2005 tax forms Duty to advise. 2005 tax forms   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. 2005 tax forms Due diligence. 2005 tax forms   A practitioner must exercise due diligence when performing the following duties. 2005 tax forms Preparing or assisting in the preparing, approving, and filing of returns, documents, affidavits, and other papers relating to IRS matters. 2005 tax forms Determining the correctness of oral or written representations made by him or her to the Department of the Treasury. 2005 tax forms Determining the correctness of oral or written representations made by him or her to clients with reference to any matter administered by the IRS. 2005 tax forms Restrictions Practitioners are restricted from engaging in certain practices. 2005 tax forms The following paragraphs discuss some of these restricted practices. 2005 tax forms Delays. 2005 tax forms   A practitioner must not unreasonably delay the prompt disposition of any matter before the IRS. 2005 tax forms Assistance from disbarred or suspended persons and former IRS employees. 2005 tax forms   A practitioner must not knowingly, directly or indirectly, do the following. 2005 tax forms 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. 2005 tax forms Accept assistance from any former government employee where provisions of Circular 230 or any federal law would be violated. 2005 tax forms Performance as a notary. 2005 tax forms   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. 2005 tax forms Negotiations of taxpayer refund checks. 2005 tax forms   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. 2005 tax forms 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. 2005 tax forms The following list contains examples of conduct that is considered disreputable. 2005 tax forms Being convicted of any criminal offense under the revenue laws or of any offense involving dishonesty or breach of trust. 2005 tax forms Knowingly giving false or misleading information in connection with federal tax matters, or participating in such activity. 2005 tax forms Soliciting employment by prohibited means as discussed in section 10. 2005 tax forms 30 of Circular 230. 2005 tax forms Willfully failing to file a federal tax return, evading or attempting to evade any federal tax or payment, or participating in such actions. 2005 tax forms Misappropriating, or failing to properly and promptly remit, funds received from clients for payment of taxes or other obligations due the United States. 2005 tax forms 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. 2005 tax forms 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. 2005 tax forms Knowingly aiding and abetting another person to practice before the IRS during a period of suspension, disbarment, or ineligibility of that other person. 2005 tax forms 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. 2005 tax forms 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. 2005 tax forms 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. 2005 tax forms A practitioner will be given the opportunity to demonstrate compliance with the rules before any disciplinary action is taken. 2005 tax forms Authorizing a Representative You may either represent yourself, or you may authorize an individual to represent you before the IRS. 2005 tax forms If you chose to have someone represent you, your representative must be a person eligible to practice before the IRS. 2005 tax forms See Who Can Practice Before the IRS, earlier. 2005 tax forms What Is a Power of Attorney? A power of attorney is your written authorization for an individual to act on your behalf. 2005 tax forms If the authorization is not limited, the individual generally can perform all acts that you can perform. 2005 tax forms The authority granted to a registered tax return preparer or an unenrolled preparer is limited. 2005 tax forms For information on the limits regarding registered tax return preparers, see Circular 230 §10. 2005 tax forms 3(f). 2005 tax forms For information on the limits regarding unenrolled preparers, see Publication 470. 2005 tax forms Acts performed. 2005 tax forms   Any representative, other than a registered tax return preparer or an unenrolled return preparer, can usually perform the following acts. 2005 tax forms Represent you before any office of the IRS. 2005 tax forms 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. 2005 tax forms Sign a consent to extend the statutory time period for assessment or collection of a tax. 2005 tax forms Sign a closing agreement. 2005 tax forms Signing your return. 2005 tax forms   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. 2005 tax forms 6012-1(a)(5)). 2005 tax forms You specifically authorize this in your power of attorney. 2005 tax forms For example, the regulation permits a representative to sign your return if you are unable to sign the return due to: Disease or injury. 2005 tax forms 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. 2005 tax forms Other good cause if specific permission is requested of and granted by the IRS. 2005 tax forms 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. 2005 tax forms For more information, see the Form 2848 instructions. 2005 tax forms Limitation on substitution or delegation. 2005 tax forms   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. 2005 tax forms   After a substitution has been made, only the newly recognized representative will be recognized as the taxpayer's representative. 2005 tax forms If a delegation of power has been made, both the original and the delegated representative will be recognized by the IRS to represent you. 2005 tax forms Disclosure of returns to a third party. 2005 tax forms   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. 2005 tax forms Incapacity or incompetency. 2005 tax forms   A power of attorney is generally terminated if you become incapacitated or incompetent. 2005 tax forms   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. 2005 tax forms See Non-IRS powers of attorney, later. 2005 tax forms 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. 2005 tax forms 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. 2005 tax forms Represent you at a meeting with the IRS. 2005 tax forms Prepare and file a written response to the IRS. 2005 tax forms Form Required Use Form 2848 to appoint a recognized representative to act on your behalf before the IRS. 2005 tax forms Individuals recognized to practice before the IRS are listed under Part II, Declaration of Representative, of Form 2848. 2005 tax forms Your representative must complete that part of the form. 2005 tax forms Non-IRS powers of attorney. 2005 tax forms   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. 2005 tax forms For more information, see Processing a non-IRS power of attorney, later. 2005 tax forms   If you want to use a power of attorney document other than Form 2848, it must contain the following information. 2005 tax forms Your name and mailing address. 2005 tax forms Your social security number and/or employer identification number. 2005 tax forms Your employee plan number, if applicable. 2005 tax forms The name and mailing address of your representative(s). 2005 tax forms The types of tax involved. 2005 tax forms The federal tax form number. 2005 tax forms The specific year(s) or period(s) involved. 2005 tax forms For estate tax matters, the decedent's date of death. 2005 tax forms A clear expression of your intention concerning the scope of authority granted to your representative(s). 2005 tax forms Your signature and date. 2005 tax forms You also must attach to the non-IRS power of attorney a signed and dated statement made by your representative. 2005 tax forms This statement, which is referred to as the Declaration of Representative, is contained in Part II of Form 2848. 2005 tax forms 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. 2005 tax forms 502(b). 2005 tax forms Required information missing. 2005 tax forms   The IRS will not accept your non-IRS power of attorney if it does not contain all the information listed above. 2005 tax forms You can sign and submit a completed Form 2848 or a new non-IRS power of attorney that contains all the information. 2005 tax forms 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. 2005 tax forms Procedure for perfecting a non-IRS power of attorney. 2005 tax forms   Under the following conditions, the attorney-in-fact named in your non-IRS power of attorney can sign a Form 2848 on your behalf. 2005 tax forms The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general authority to perform any acts). 2005 tax forms 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. 2005 tax forms Example. 2005 tax forms 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. 2005 tax forms The power of attorney grants Ed the authority to perform any and all acts on John's behalf. 2005 tax forms However, it does not list specific tax-related information such as types of tax or tax form numbers. 2005 tax forms Shortly after John signs the power of attorney, he is declared incompetent. 2005 tax forms Later, a federal tax matter arises concerning a prior year return filed by John. 2005 tax forms Ed attempts to represent John before the IRS but is rejected because the durable power of attorney does not contain required information. 2005 tax forms 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. 2005 tax forms If Ed can practice before the IRS (see Who Can Practice Before the IRS, earlier), he can name himself as representative on Form 2848. 2005 tax forms Otherwise, he must name another individual who can practice before the IRS. 2005 tax forms Processing a non-IRS power of attorney. 2005 tax forms   The IRS has a centralized computer database system called the CAF system. 2005 tax forms This system contains information on the authority of taxpayer representatives. 2005 tax forms Generally, when you submit a power of attorney document to the IRS, it is processed for inclusion on the CAF system. 2005 tax forms 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. 2005 tax forms 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. 2005 tax forms   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. 2005 tax forms Your signature is not required; however, your attorney-in-fact must sign the Declaration of Representative (see Part II of Form 2848). 2005 tax forms Preparation of Form — Helpful Hints The preparation of Form 2848 is illustrated by an example, later under How Do I Fill Out Form 2848. 2005 tax forms However, the following will also assist you in preparing the form. 2005 tax forms Line-by-line hints. 2005 tax forms   The following hints are summaries of some of the line-by-line instructions for Form 2848. 2005 tax forms Line 1—Taxpayer information. 2005 tax forms   If a joint return is involved, the husband and wife each file a separate Form 2848 if they both want to be represented. 2005 tax forms If only one spouse wants to be represented in the matter, that spouse files a Form 2848. 2005 tax forms Line 2—Representative(s). 2005 tax forms   Only individuals may be named as representatives. 2005 tax forms If your representative has not been assigned a CAF number, enter “None” on that line and the IRS will issue one to your representative. 2005 tax forms If the representative's address or phone number has changed since the CAF number was issued, you should check the appropriate box. 2005 tax forms Enter your representative's fax number if available. 2005 tax forms   If you want to name more than three representatives, attach additional Form(s) 2848. 2005 tax forms The IRS can send copies of notices and communications to two of your representatives. 2005 tax forms 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. 2005 tax forms If you do not check the boxes, your representatives will not routinely receive copies of notices and communications. 2005 tax forms Line 3—Tax matters. 2005 tax forms   You may list any tax years or periods that have already ended as of the date you sign the power of attorney. 2005 tax forms 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. 2005 tax forms The 3 future periods are determined starting after December 31 of the year the power of attorney is received by the IRS. 2005 tax forms However, avoid general references such as “all years” or “all taxes. 2005 tax forms ” Any Form 2848 with general references will be returned. 2005 tax forms Line 4—Specific use not recorded on Centralized Authorization File (CAF). 2005 tax forms   Certain matters cannot be recorded on the CAF system. 2005 tax forms Examples of such matters include, but are not limited to, the following. 2005 tax forms Requests for a private letter ruling or technical advice. 2005 tax forms Applications for an employer identification number (EIN). 2005 tax forms Claims filed on Form 843, Claim for Refund and Request for Abatement. 2005 tax forms Corporate dissolutions. 2005 tax forms Requests for change of accounting method. 2005 tax forms Requests for change of accounting period. 2005 tax forms Applications for recognition of exemption under sections 501(c)(3), 501(a), or 521 (Forms 1023, 1034, or 1028). 2005 tax forms Request for a determination of the qualified status of an employee benefit plan (Forms 5300, 5307, or 5310). 2005 tax forms Application for Award for Original Information under section 7623. 2005 tax forms Voluntary submissions under the Employee Plans Compliance Resolution System (EPCRS). 2005 tax forms Freedom of Information Act requests. 2005 tax forms If the tax matter described on line 3 of Form 2848 concerns one of these matters specifically, check the box on line 4. 2005 tax forms If this box is checked, the representative should mail or fax the power of attorney to the IRS office handling the matter. 2005 tax forms Otherwise, the representative should bring a copy of the power of attorney to each meeting with the IRS. 2005 tax forms Where To File a Power of Attorney Generally, you can mail or fax a paper Form 2848 directly to the IRS. 2005 tax forms To determine where you should file Form 2848, see Where To File in the instructions for Form 2848. 2005 tax forms If Form 2848 is for a specific use, mail or fax it to the office handling that matter. 2005 tax forms For more information on specific use, see the Instructions for Form 2848, line 4. 2005 tax forms FAX copies. 2005 tax forms   The IRS will accept a copy of a power of attorney that is submitted by facsimile transmission (fax). 2005 tax forms 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. 2005 tax forms Your representative may be able to file Form 2848 electronically via the IRS website. 2005 tax forms For more information, your representative can go to www. 2005 tax forms irs. 2005 tax forms gov and under the Tax Professionals tab, click on e-services–Online Tools for Tax Professionals. 2005 tax forms If you complete Form 2848 for electronic signature authorization, do not file Form 2848 with the IRS. 2005 tax forms Instead, give it to your representative, who will retain the document. 2005 tax forms Updating a power of attorney. 2005 tax forms   Submit any update or modification to an existing power of attorney in writing. 2005 tax forms Your signature (or the signature of the individual(s) authorized to sign on your behalf) is required. 2005 tax forms 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. 2005 tax forms   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. 2005 tax forms 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. 2005 tax forms A written notice of substitution or delegation signed by the recognized representative. 2005 tax forms A written declaration of representative made by the new representative. 2005 tax forms A copy of the power of attorney that specifically authorizes the substitution or delegation. 2005 tax forms 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. 2005 tax forms 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. 2005 tax forms 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. 2005 tax forms Note. 2005 tax forms The filing of Form 2848 will not revoke any  Form 8821 that is in effect. 2005 tax forms 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. 2005 tax forms 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. 2005 tax forms 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. 2005 tax forms If you do not have a copy of the power of attorney you want to revoke or withdraw, send a statement to the IRS. 2005 tax forms 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. 2005 tax forms If the taxpayer is revoking, list the name and address of each recognized representative whose authority is revoked. 2005 tax forms 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. 2005 tax forms If the representative is withdrawing, list the name, TIN, and address (if known) of the taxpayer. 2005 tax forms 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. 2005 tax forms A power of attorney held by a student will be recorded on the CAF system for 130 days from the receipt date. 2005 tax forms If you are authorizing a student to represent you after that time, you will need to submit a current and valid Form 2848. 2005 tax forms 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. 2005 tax forms The following situations do not require a power of attorney. 2005 tax forms Providing information to the IRS. 2005 tax forms Authorizing the disclosure of tax return information through Form 8821, Tax Information Authorization, or other written or oral disclosure consent. 2005 tax forms Allowing the IRS to discuss return information with a third party via the checkbox provided on a tax return or other document. 2005 tax forms Allowing a tax matters partner or person (TMP) to perform acts for the partnership. 2005 tax forms Allowing the IRS to discuss return information with a fiduciary. 2005 tax forms How Do I Fill Out Form 2848? The following example illustrates how to complete Form 2848. 2005 tax forms The two completed forms for this example are shown on the next pages. 2005 tax forms Example. 2005 tax forms Stan and Mary Doe have been notified that their joint tax returns (Forms 1040) for 2009, 2010, and 2011 are being examined. 2005 tax forms They have decided to appoint Jim Smith, an enrolled agent, to represent them in this matter and any future matters concerning these returns. 2005 tax forms Jim, who has prepared returns at the same location for years, already has a Centralized Authorization File (CAF) number assigned to him. 2005 tax forms Mary does not want Jim to sign any agreements on her behalf, but Stan is willing to have Jim do so. 2005 tax forms They want copies of all notices and written communications sent to Jim. 2005 tax forms This is the first time Stan and Mary have given power of attorney to anyone. 2005 tax forms They should each complete a Form 2848 as follows. 2005 tax forms Line 1—Taxpayer information. 2005 tax forms   Stan and Mary must each file a separate Form 2848. 2005 tax forms On his separate Form 2848, Stan enters his name, street address, and social security number in the spaces provided. 2005 tax forms Mary does likewise on her separate Form 2848. 2005 tax forms Line 2—Representative(s). 2005 tax forms   On their separate Forms 2848, Stan and Mary each enters the name and current address of their chosen representative, Jim Smith. 2005 tax forms 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. 2005 tax forms They also enter Mr. 2005 tax forms Smith's CAF number, his telephone number, and his fax number. 2005 tax forms Mr. 2005 tax forms 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. 2005 tax forms Line 3—Tax Matters. 2005 tax forms   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. 2005 tax forms Line 4—Specific use not recorded on Centralized Authorization File (CAF). 2005 tax forms   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. 2005 tax forms See Preparation of Form — Helpful Hints, earlier. 2005 tax forms Line 5—Acts authorized. 2005 tax forms   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. 2005 tax forms Stan does not wish to restrict the authority of Jim Smith in this regard, so he leaves line 5 of his Form 2848 blank. 2005 tax forms If either Mary or Stan had chosen, they could have listed other restrictions on line 5 of their separate Forms 2848. 2005 tax forms Line 6—Retention/revocation of prior power(s) of attorney. 2005 tax forms   Stan and Mary are each filing their first powers of attorney, so they make no entry on this line. 2005 tax forms 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. 2005 tax forms   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. 2005 tax forms (See Revocation of Power of Attorney/Withdrawal of Representative, earlier, for the special rules that apply. 2005 tax forms ) Line 7—Signature of taxpayer. 2005 tax forms   Stan and Mary each signs and dates his or her Form 2848. 2005 tax forms If a taxpayer does not sign, the IRS cannot accept the form. 2005 tax forms Part II—Declaration of Representative. 2005 tax forms   Jim Smith must complete this part of Form 2848. 2005 tax forms If he does not sign this part, the IRS cannot accept the form. 2005 tax forms 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. 2005 tax forms 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. 2005 tax forms Therefore, during this interim period, IRS personnel may request that you or your representative bring a copy to any meeting with the IRS. 2005 tax forms This image is too large to be displayed in the current screen. 2005 tax forms Please click the link to view the image. 2005 tax forms Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. 2005 tax forms Please click the link to view the image. 2005 tax forms Filled-in Form 2848 - Page 2 This image is too large to be displayed in the current screen. 2005 tax forms Please click the link to view the image. 2005 tax forms Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. 2005 tax forms Please click the link to view the image. 2005 tax forms 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. 2005 tax forms Incomplete document. 2005 tax forms   If Form 2848 is incomplete, the IRS will attempt to secure the missing information either by writing or telephoning you or your representative. 2005 tax forms For example, if your signature or signature date is missing, the IRS will contact you. 2005 tax forms 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. 2005 tax forms   In either case, the power of attorney is not considered valid until all required information is entered on the document. 2005 tax forms 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. 2005 tax forms Complete document. 2005 tax forms   If the power of attorney is complete and valid, the IRS will take action to recognize the representative. 2005 tax forms In most instances, this includes processing the document on the CAF system. 2005 tax forms 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. 2005 tax forms Documents not processed on CAF. 2005 tax forms   Specific-use powers of attorney are not processed on the CAF system (see Preparation of Form – Helpful Hints, earlier). 2005 tax forms For example, a power of attorney that is a one-time or specific-issue grant of authority is not processed on the CAF system. 2005 tax forms These documents remain with the related case files. 2005 tax forms In this situation, you should check the box on line 4 of Form 2848. 2005 tax forms In these situations, the representative should bring a copy of the power of attorney to each meeting with the IRS. 2005 tax forms Dealing With the Representative After a valid power of attorney is filed, the IRS will recognize your representative. 2005 tax forms 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. 2005 tax forms 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. 2005 tax forms 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. 2005 tax forms 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. 2005 tax forms Notices and other correspondence. 2005 tax forms   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. 2005 tax forms 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. 2005 tax forms This includes notices and letters produced either at the Martinsburg Computing Center, or other IRS centers. 2005 tax forms 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. 2005 tax forms 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. 2005 tax forms By selecting the method that is best for you, you will have quick and easy access to tax help. 2005 tax forms Free help with your return. 2005 tax forms   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2005 tax forms 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. 2005 tax forms 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. 2005 tax forms To find the nearest VITA or TCE site, visit IRS. 2005 tax forms gov or call 1-800-906-9887 or 1-800-829-1040. 2005 tax forms   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2005 tax forms To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. 2005 tax forms aarp. 2005 tax forms org/money/taxaide. 2005 tax forms   For more information on these programs, go to IRS. 2005 tax forms gov and enter keyword “VITA” in the upper right-hand corner. 2005 tax forms Internet. 2005 tax forms You can access the IRS website at IRS. 2005 tax forms gov 24 hours a day, 7 days a week to: E-file your return. 2005 tax forms Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 2005 tax forms Check the status of your refund. 2005 tax forms Go to IRS. 2005 tax forms gov and click on Where's My Refund. 2005 tax forms 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. 2005 tax forms If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2005 tax forms 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. 2005 tax forms Download forms, including talking tax forms, instructions, and publications. 2005 tax forms Order IRS products online. 2005 tax forms Research your tax questions online. 2005 tax forms Search publications online by topic or keyword. 2005 tax forms Use the online Internal Revenue Code, regulations, or other official guidance. 2005 tax forms View Internal Revenue Bulletins (IRBs) published in the last few years. 2005 tax forms Figure your withholding allowances using the withholding calculator online at www. 2005 tax forms irs. 2005 tax forms gov/individuals. 2005 tax forms Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. 2005 tax forms irs. 2005 tax forms gov/individuals. 2005 tax forms Sign up to receive local and national tax news by email. 2005 tax forms Get information on starting and operating a small business. 2005 tax forms Phone. 2005 tax forms Many services are available by phone. 2005 tax forms   Ordering forms, instructions, and publications. 2005 tax forms Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. 2005 tax forms You should receive your order within 10 days. 2005 tax forms Asking tax questions. 2005 tax forms Call the IRS with your tax questions at 1-800-829-1040. 2005 tax forms Solving problems. 2005 tax forms You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 2005 tax forms An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 2005 tax forms Call your local Taxpayer Assistance Center for an appointment. 2005 tax forms To find the number, go to www. 2005 tax forms irs. 2005 tax forms gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2005 tax forms TTY/TDD equipment. 2005 tax forms If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 2005 tax forms TeleTax topics. 2005 tax forms Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 2005 tax forms Refund information. 2005 tax forms 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). 2005 tax forms 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. 2005 tax forms If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2005 tax forms 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. 2005 tax forms 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. 2005 tax forms Other refund information. 2005 tax forms To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. 2005 tax forms Evaluating the quality of our telephone services. 2005 tax forms To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 2005 tax forms One method is for a second IRS representative to listen in on or record random telephone calls. 2005 tax forms Another is to ask some callers to complete a short survey at the end of the call. 2005 tax forms Walk-in. 2005 tax forms Many products and services are available on a walk-in basis. 2005 tax forms   Products. 2005 tax forms You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2005 tax forms 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. 2005 tax forms Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 2005 tax forms Services. 2005 tax forms You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 2005 tax forms An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2005 tax forms 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. 2005 tax forms No appointment is necessary—just walk in. 2005 tax forms If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 2005 tax forms A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 2005 tax forms If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 2005 tax forms All other issues will be handled without an appointment. 2005 tax forms To find the number of your local office, go to  www. 2005 tax forms irs. 2005 tax forms gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2005 tax forms Mail. 2005 tax forms You can send your order for forms, instructions, and publications to the address below. 2005 tax forms You should receive a response within 10 days after your request is received. 2005 tax forms  Internal Revenue Service 1201 N. 2005 tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. 2005 tax forms   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2005 tax forms Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. 2005 tax forms 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. 2005 tax forms Remember, the worst thing you can do is nothing at all. 2005 tax forms   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. 2005 tax forms You face (or your business is facing) an immediate threat of adverse action. 2005 tax forms 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. 2005 tax forms   If you qualify for our help, we’ll do everything we can to get your problem resolved. 2005 tax forms You will be assigned to one advocate who will be with you at every turn. 2005 tax forms We have offices in every state, the District of Columbia, and Puerto Rico. 2005 tax forms Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. 2005 tax forms And our services are always free. 2005 tax forms   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. 2005 tax forms Our tax toolkit at www. 2005 tax forms TaxpayerAdvocate. 2005 tax forms irs. 2005 tax forms gov can help you understand these rights. 2005 tax forms   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. 2005 tax forms irs. 2005 tax forms gov/advocate. 2005 tax forms You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. 2005 tax forms   TAS also handles large-scale or systemic problems that affect many taxpayers. 2005 tax forms If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2005 tax forms irs. 2005 tax forms gov/advocate. 2005 tax forms Low Income Taxpayer Clinics (LITCs). 2005 tax forms   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. 2005 tax forms Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. 2005 tax forms 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. 2005 tax forms Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. 2005 tax forms For more information and to find a clinic near you, see the LITC page on www. 2005 tax forms irs. 2005 tax forms gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. 2005 tax forms This publication is also available by calling 1-800-829-3676 or at your local IRS office. 2005 tax forms Free tax services. 2005 tax forms   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. 2005 tax forms Learn about free tax information from the IRS, including publications, services, and education and assistance programs. 2005 tax forms The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. 2005 tax forms The majority of the information and services listed in this publication are available to you free of charge. 2005 tax forms If there is a fee associated with a resource or service, it is listed in the publication. 2005 tax forms   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 2005 tax forms DVD for tax products. 2005 tax forms You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 2005 tax forms Prior-year forms, instructions, and publications. 2005 tax forms Tax Map: an electronic research tool and finding aid. 2005 tax forms Tax law frequently asked questions. 2005 tax forms Tax Topics from the IRS telephone response system. 2005 tax forms Internal Revenue Code—Title 26 of the U. 2005 tax forms S. 2005 tax forms Code. 2005 tax forms Links to other Internet based Tax Research Materials. 2005 tax forms Fill-in, print, and save features for most tax forms. 2005 tax forms Internal Revenue Bulletins. 2005 tax forms Toll-free and email technical support. 2005 tax forms Two releases during the year. 2005 tax forms  – The first release will ship the beginning of January. 2005 tax forms  – The final release will ship the beginning of March. 2005 tax forms Purchase the DVD from National Technical Information Service (NTIS) at www. 2005 tax forms irs. 2005 tax forms 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). 2005 tax forms Prev  Up  Next   Home   More Online Publications