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2010 H R Taxes Free

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2010 H R Taxes Free

2010 h r taxes free Publication 504 - Main Content Table of Contents Filing StatusUnmarried persons. 2010 h r taxes free Married persons. 2010 h r taxes free Same-sex marriage. 2010 h r taxes free Exception. 2010 h r taxes free Married Filing Jointly Married Filing Separately Head of Household ExemptionsPersonal Exemptions Exemptions for Dependents Phaseout of Exemptions AlimonyInvalid decree. 2010 h r taxes free Amended instrument. 2010 h r taxes free General Rules Instruments Executed After 1984 Instruments Executed Before 1985 Qualified Domestic Relations OrderRollovers. 2010 h r taxes free Individual Retirement Arrangements Property SettlementsTransfer Between Spouses Gift Tax on Property Settlements Sale of Jointly-Owned Property Costs of Getting a Divorce Tax Withholding and Estimated Tax Community PropertyCommunity Income Alimony (Community Income) How To Get Tax Help Filing Status Your filing status is used in determining whether you must file a return, your standard deduction, and the correct tax. 2010 h r taxes free It may also be used in determining whether you can claim certain other deductions and credits. 2010 h r taxes free The filing status you can choose depends partly on your marital status on the last day of your tax year. 2010 h r taxes free Marital status. 2010 h r taxes free   If you are unmarried, your filing status is single or, if you meet certain requirements, head of household or qualifying widow(er). 2010 h r taxes free If you are married, your filing status is either married filing a joint return or married filing a separate return. 2010 h r taxes free For information about the single and qualifying widow(er) filing statuses, see Publication 501. 2010 h r taxes free Unmarried persons. 2010 h r taxes free   You are unmarried for the whole year if either of the following applies. 2010 h r taxes free You have obtained a final decree of divorce or separate maintenance by the last day of your tax year. 2010 h r taxes free You must follow your state law to determine if you are divorced or legally separated. 2010 h r taxes free Exception. 2010 h r taxes free If you and your spouse obtain a divorce in one year for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to remarry each other and do so in the next tax year, you and your spouse must file as married individuals. 2010 h r taxes free You have obtained a decree of annulment, which holds that no valid marriage ever existed. 2010 h r taxes free You must file amended returns (Form 1040X, Amended U. 2010 h r taxes free S. 2010 h r taxes free Individual Income Tax Return) for all tax years affected by the annulment that are not closed by the statute of limitations. 2010 h r taxes free The statute of limitations generally does not end until 3 years (including extensions) after the date you file your original return or within 2 years after the date you pay the tax. 2010 h r taxes free On the amended return you will change your filing status to single or, if you meet certain requirements, head of household. 2010 h r taxes free Married persons. 2010 h r taxes free   You are married for the whole year if you are separated but you have not obtained a final decree of divorce or separate maintenance by the last day of your tax year. 2010 h r taxes free An interlocutory decree is not a final decree. 2010 h r taxes free Same-sex marriage. 2010 h r taxes free   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 2010 h r taxes free The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. 2010 h r taxes free However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. 2010 h r taxes free For more details, see Publication 501. 2010 h r taxes free Exception. 2010 h r taxes free   If you live apart from your spouse, under certain circumstances, you may be considered unmarried and can file as head of household. 2010 h r taxes free See Head of Household , later. 2010 h r taxes free Married Filing Jointly If you are married, you and your spouse can choose to file a joint return. 2010 h r taxes free If you file jointly, you both must include all your income, exemptions, deductions, and credits on that return. 2010 h r taxes free You can file a joint return even if one of you had no income or deductions. 2010 h r taxes free If both you and your spouse have income, you should usually figure your tax on both a joint return and separate returns (using the filing status of married filing separately) to see which gives the two of you the lower combined tax. 2010 h r taxes free Nonresident alien. 2010 h r taxes free   To file a joint return, at least one of you must be a U. 2010 h r taxes free S. 2010 h r taxes free citizen or resident alien at the end of the tax year. 2010 h r taxes free If either of you was a nonresident alien at any time during the tax year, you can file a joint return only if you agree to treat the nonresident spouse as a resident of the United States. 2010 h r taxes free This means that your combined worldwide incomes are subject to U. 2010 h r taxes free S. 2010 h r taxes free income tax. 2010 h r taxes free These rules are explained in Publication 519, U. 2010 h r taxes free S. 2010 h r taxes free Tax Guide for Aliens. 2010 h r taxes free Signing a joint return. 2010 h r taxes free   Both you and your spouse generally must sign the return, or it will not be considered a joint return. 2010 h r taxes free Joint and individual liability. 2010 h r taxes free   Both you and your spouse may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. 2010 h r taxes free This means that one spouse may be held liable for all the tax due even if all the income was earned by the other spouse. 2010 h r taxes free Divorced taxpayers. 2010 h r taxes free   If you are divorced, you are jointly and individually responsible for any tax, interest, and penalties due on a joint return for a tax year ending before your divorce. 2010 h r taxes free This responsibility applies even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. 2010 h r taxes free Relief from joint liability. 2010 h r taxes free   In some cases, a spouse may be relieved of the tax, interest, and penalties on a joint return. 2010 h r taxes free You can ask for relief no matter how small the liability. 2010 h r taxes free   There are three types of relief available. 2010 h r taxes free Innocent spouse relief. 2010 h r taxes free Separation of liability, which applies to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date election of this relief is filed. 2010 h r taxes free Equitable relief. 2010 h r taxes free   Married persons who live in community property states, but who did not file joint returns, may also qualify for relief from liability arising from community property law or for equitable relief. 2010 h r taxes free See Relief from liability arising from community property law , later, under Community Property. 2010 h r taxes free    Each kind of relief has different requirements. 2010 h r taxes free You must file Form 8857 to request relief under any of these categories. 2010 h r taxes free Publication 971 explains these kinds of relief and who may qualify for them. 2010 h r taxes free You can also find information on our website at IRS. 2010 h r taxes free gov. 2010 h r taxes free Tax refund applied to spouse's debts. 2010 h r taxes free   The overpayment shown on your joint return may be used to pay the past-due amount of your spouse's debts. 2010 h r taxes free This includes your spouse's federal tax, state income tax, child or spousal support payments, or a federal nontax debt, such as a student loan. 2010 h r taxes free You can get a refund of your share of the overpayment if you qualify as an injured spouse. 2010 h r taxes free Injured spouse. 2010 h r taxes free   You are an injured spouse if you file a joint return and all or part of your share of the overpayment was, or is expected to be, applied against your spouse's past-due debts. 2010 h r taxes free An injured spouse can get a refund for his or her share of the overpayment that would otherwise be used to pay the past-due amount. 2010 h r taxes free   To be considered an injured spouse, you must: Have made and reported tax payments (such as federal income tax withheld from wages or estimated tax payments), or claimed a refundable tax credit, such as the earned income credit or additional child tax credit on the joint return, and Not be legally obligated to pay the past-due amount. 2010 h r taxes free Note. 2010 h r taxes free If the injured spouse's permanent home is in a community property state, then the injured spouse must only meet (2). 2010 h r taxes free For more information, see Publication 555. 2010 h r taxes free    Refunds that involve community property states must be divided according to local law. 2010 h r taxes free If you live in a community property state in which all community property is subject to the debts of either spouse, your entire refund is generally used to pay those debts. 2010 h r taxes free   If you are an injured spouse, you must file Form 8379 to have your portion of the overpayment refunded to you. 2010 h r taxes free Follow the instructions for the form. 2010 h r taxes free   If you have not filed your joint return and you know that your joint refund will be offset, file Form 8379 with your return. 2010 h r taxes free You should receive your refund within 14 weeks from the date the paper return is filed or within 11 weeks from the date the return is filed electronically. 2010 h r taxes free   If you filed your joint return and your joint refund was offset, file Form 8379 by itself. 2010 h r taxes free When filed after offset, it can take up to 8 weeks to receive your refund. 2010 h r taxes free Do not attach the previously filed tax return, but do include copies of all Forms W-2, Wage and Tax Statement, and W-2G, Certain Gambling Winnings, for both spouses and any Forms 1099 that show income tax withheld. 2010 h r taxes free    An injured spouse claim is different from an innocent spouse relief request. 2010 h r taxes free An injured spouse uses Form 8379 to request an allocation of the tax overpayment attributed to each spouse. 2010 h r taxes free An innocent spouse uses Form 8857 to request relief from joint liability for tax, interest, and penalties on a joint return for items of the other spouse (or former spouse) that were incorrectly reported on or omitted from the joint return. 2010 h r taxes free For information on innocent spouses, see Relief from joint liability, earlier. 2010 h r taxes free Married Filing Separately If you and your spouse file separate returns, you should each report only your own income, exemptions, deductions, and credits on your individual return. 2010 h r taxes free You can file a separate return even if only one of you had income. 2010 h r taxes free For information on exemptions you can claim on your separate return, see Exemptions , later. 2010 h r taxes free Community or separate income. 2010 h r taxes free   If you live in a community property state and file a separate return, your income may be separate income or community income for income tax purposes. 2010 h r taxes free For more information, see Community Income under Community Property, later. 2010 h r taxes free Separate liability. 2010 h r taxes free   If you and your spouse file separately, you each are responsible only for the tax due on your own return. 2010 h r taxes free Itemized deductions. 2010 h r taxes free   If you and your spouse file separate returns and one of you itemizes deductions, the other spouse cannot use the standard deduction and should also itemize deductions. 2010 h r taxes free Table 1. 2010 h r taxes free Itemized Deductions on Separate Returns This table shows itemized deductions you can claim on your married filing separate return whether you paid the expenses separately with your own funds or jointly with your spouse. 2010 h r taxes free  Caution: If you live in a community property state, these rules do not apply. 2010 h r taxes free See Community Property. 2010 h r taxes free IF you paid . 2010 h r taxes free . 2010 h r taxes free . 2010 h r taxes free AND you . 2010 h r taxes free . 2010 h r taxes free . 2010 h r taxes free THEN you can deduct on your separate federal return. 2010 h r taxes free . 2010 h r taxes free . 2010 h r taxes free   medical expenses   paid with funds deposited in a joint checking account in which you and your spouse have an equal interest     half of the total medical expenses, subject to certain limits, unless you can show that you alone paid the expenses. 2010 h r taxes free     state income tax   file a separate state income tax return     the state income tax you alone paid during the year. 2010 h r taxes free         file a joint state income tax return and you and your spouse are jointly and individually liable for the full amount of the state income tax     the state income tax you alone paid during the year. 2010 h r taxes free         file a joint state income tax return and you  are liable for only your own share of state  income tax     the smaller of: the state income tax you alone paid during the year, or the total state income tax you and your spouse paid during the year multiplied by the following fraction. 2010 h r taxes free The numerator is your gross income and the denominator  is your combined gross income. 2010 h r taxes free     property tax   paid the tax on property held as tenants by the entirety     the property tax you alone paid. 2010 h r taxes free     mortgage interest   paid the interest on a qualified home1 held  as tenants by the entirety     the mortgage interest you alone paid. 2010 h r taxes free     casualty loss   have a casualty loss on a home you own  as tenants by the entirety     half of the loss, subject to the deduction limits. 2010 h r taxes free Neither spouse may report the total casualty loss. 2010 h r taxes free 1 For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. 2010 h r taxes free Dividing itemized deductions. 2010 h r taxes free   You may be able to claim itemized deductions on a separate return for certain expenses that you paid separately or jointly with your spouse. 2010 h r taxes free See Table 1, later. 2010 h r taxes free Separate returns may give you a higher tax. 2010 h r taxes free   Some married couples file separate returns because each wants to be responsible only for his or her own tax. 2010 h r taxes free There is no joint liability. 2010 h r taxes free But in almost all instances, if you file separate returns, you will pay more combined federal tax than you would with a joint return. 2010 h r taxes free This is because the following special rules apply if you file a separate return. 2010 h r taxes free Your tax rate generally will be higher than it would be on a joint return. 2010 h r taxes free Your exemption amount for figuring the alternative minimum tax will be half of that allowed a joint return filer. 2010 h r taxes free You cannot take the credit for child and dependent care expenses in most cases. 2010 h r taxes free You cannot take the earned income credit. 2010 h r taxes free You cannot take the exclusion or credit for adoption expenses in most cases. 2010 h r taxes free You cannot take the credit for higher education expenses (American opportunity and lifetime learning credits), the deduction for student loan interest, or the tuition and fees deduction. 2010 h r taxes free You cannot exclude the interest from qualified savings bonds that you used for higher education expenses. 2010 h r taxes free If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You will have to include in income more (up to 85%) of any social security or equivalent railroad retirement benefits you received. 2010 h r taxes free Your income limits that reduce the child tax credit, the retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are half of the limits for a joint return filer. 2010 h r taxes free Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). 2010 h r taxes free Your basic standard deduction, if allowable, is half of that allowed a joint return filer. 2010 h r taxes free See Itemized deductions , earlier. 2010 h r taxes free Joint return after separate returns. 2010 h r taxes free   If either you or your spouse (or both of you) file a separate return, you generally can change to a joint return within 3 years from the due date (not including extensions) of the separate return or returns. 2010 h r taxes free This applies to a return either of you filed claiming married filing separately, single, or head of household filing status. 2010 h r taxes free Use Form 1040X to change your filing status. 2010 h r taxes free Separate returns after joint return. 2010 h r taxes free   After the due date of your return, you and your spouse cannot file separate returns if you previously filed a joint return. 2010 h r taxes free Exception. 2010 h r taxes free   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. 2010 h r taxes free The personal representative has 1 year from the due date (including extensions) of the joint return to make the change. 2010 h r taxes free Head of Household Filing as head of household has the following advantages. 2010 h r taxes free You can claim the standard deduction even if your spouse files a separate return and itemizes deductions. 2010 h r taxes free Your standard deduction is higher than is allowed if you claim a filing status of single or married filing separately. 2010 h r taxes free Your tax rate usually will be lower than it is if you claim a filing status of single or married filing separately. 2010 h r taxes free You may be able to claim certain credits (such as the dependent care credit and the earned income credit) you cannot claim if your filing status is married filing separately. 2010 h r taxes free Income limits that reduce your child tax credit, retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are higher than the income limits if you claim a filing status of married filing separately. 2010 h r taxes free Requirements. 2010 h r taxes free   You may be able to file as head of household if you meet all the following requirements. 2010 h r taxes free You are unmarried or “considered unmarried” on the last day of the year. 2010 h r taxes free You paid more than half the cost of keeping up a home for the year. 2010 h r taxes free A “qualifying person” lived with you in the home for more than half the year (except for temporary absences, such as school). 2010 h r taxes free However, if the “qualifying person” is your dependent parent, he or she does not have to live with you. 2010 h r taxes free See Special rule for parent , later, under Qualifying person. 2010 h r taxes free Considered unmarried. 2010 h r taxes free   You are considered unmarried on the last day of the tax year if you meet all the following tests. 2010 h r taxes free You file a separate return. 2010 h r taxes free A separate return includes a return claiming married filing separately, single, or head of household filing status. 2010 h r taxes free You paid more than half the cost of keeping up your home for the tax year. 2010 h r taxes free Your spouse did not live in your home during the last 6 months of the tax year. 2010 h r taxes free Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. 2010 h r taxes free See Temporary absences , later. 2010 h r taxes free Your home was the main home of your child, stepchild, or foster child for more than half the year. 2010 h r taxes free (See Qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. 2010 h r taxes free ) You must be able to claim an exemption for the child. 2010 h r taxes free However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rule described later in Special rule for divorced or separated parents (or parents who live apart) under Exemptions for Dependents. 2010 h r taxes free The general rules for claiming an exemption for a dependent are shown later in Table 3. 2010 h r taxes free    If you were considered married for part of the year and lived in a community property state (one of the states listed later under Community Property), special rules may apply in determining your income and expenses. 2010 h r taxes free See Publication 555 for more information. 2010 h r taxes free Nonresident alien spouse. 2010 h r taxes free   If your spouse was a nonresident alien at any time during the tax year, and you have not chosen to treat your spouse as a resident alien, you are considered unmarried for head of household purposes. 2010 h r taxes free However, your spouse is not a qualifying person for head of household purposes. 2010 h r taxes free You must have another qualifying person and meet the other requirements to file as head of household. 2010 h r taxes free Keeping up a home. 2010 h r taxes free   You are keeping up a home only if you pay more than half the cost of its upkeep for the year. 2010 h r taxes free This includes rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. 2010 h r taxes free This does not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation for any member of the household. 2010 h r taxes free Qualifying person. 2010 h r taxes free    Table 2, later, shows who can be a qualifying person. 2010 h r taxes free Any person not described in Table 2 is not a qualifying person. 2010 h r taxes free   Generally, the qualifying person must live with you for more than half of the year. 2010 h r taxes free Table 2. 2010 h r taxes free Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. 2010 h r taxes free See the text of this publication for the other requirements you must meet to claim head of household filing status. 2010 h r taxes free IF the person is your . 2010 h r taxes free . 2010 h r taxes free . 2010 h r taxes free AND . 2010 h r taxes free . 2010 h r taxes free . 2010 h r taxes free THEN that person is . 2010 h r taxes free . 2010 h r taxes free . 2010 h r taxes free   qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2 he or she is single a qualifying person, whether or not you can claim an exemption for the person. 2010 h r taxes free     he or she is married and you can claim an exemption for him or her a qualifying person. 2010 h r taxes free     he or she is married and you cannot claim an exemption for him or her not a qualifying person. 2010 h r taxes free 3     qualifying relative4 who is your father or mother you can claim an exemption for him or her5 a qualifying person. 2010 h r taxes free 6     you cannot claim an exemption for him or her not a qualifying person. 2010 h r taxes free     qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests) he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and you can claim an exemption for him or her5 a qualifying person. 2010 h r taxes free     he or she did not live with you more than half the year not a qualifying person. 2010 h r taxes free     he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and is your qualifying relative only because he or she lived with you all year as a member of your household not a qualifying person. 2010 h r taxes free     you cannot claim an exemption for him or her not a qualifying person. 2010 h r taxes free   1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. 2010 h r taxes free 2 See Table 3, later, for the tests that must be met to be a qualifying child. 2010 h r taxes free Note. 2010 h r taxes free If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of Divorced or Separated Parents (or Parents Who Live Apart) under Exemptions for Dependents, later. 2010 h r taxes free If you are the custodial parent and those rules apply, the child is generally your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. 2010 h r taxes free 3 This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. 2010 h r taxes free 4 See Table 3, later, for the tests that must be met to be a qualifying relative. 2010 h r taxes free 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. 2010 h r taxes free See Multiple Support Agreement in Publication 501. 2010 h r taxes free 6 See Special rule for parent . 2010 h r taxes free Special rule for parent. 2010 h r taxes free   If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. 2010 h r taxes free However, you must be able to claim an exemption for your father or mother. 2010 h r taxes free Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. 2010 h r taxes free You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. 2010 h r taxes free Death or birth. 2010 h r taxes free   If the person for whom you kept up a home was born or died in 2013, you still may be able to file as head of household. 2010 h r taxes free If the person is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. 2010 h r taxes free If the person is anyone else, see Publication 501. 2010 h r taxes free Temporary absences. 2010 h r taxes free   You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. 2010 h r taxes free It must be reasonable to assume that the absent person will return to the home after the temporary absence. 2010 h r taxes free You must continue to keep up the home during the absence. 2010 h r taxes free Kidnapped child. 2010 h r taxes free   You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. 2010 h r taxes free You can claim head of household filing status if all the following statements are true. 2010 h r taxes free The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. 2010 h r taxes free In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. 2010 h r taxes free You would have qualified for head of household filing status if the child had not been kidnapped. 2010 h r taxes free   This treatment applies for all years until the earlier of: The year the child is returned, The year there is a determination that the child is dead, or The year the child would have reached age 18. 2010 h r taxes free More information. 2010 h r taxes free   For more information on filing as head of household, see Publication 501. 2010 h r taxes free Exemptions You can deduct $3,900 for each exemption you claim in 2013. 2010 h r taxes free However, if your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. 2010 h r taxes free There are two types of exemptions: personal exemptions and exemptions for dependents. 2010 h r taxes free If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim his or her personal exemption on his or her own tax return. 2010 h r taxes free Personal Exemptions You can claim your own exemption unless someone else can claim it. 2010 h r taxes free If you are married, you may be able to take an exemption for your spouse. 2010 h r taxes free These are called personal exemptions. 2010 h r taxes free Exemption for Your Spouse Your spouse is never considered your dependent. 2010 h r taxes free Joint return. 2010 h r taxes free   On a joint return, you can claim one exemption for yourself and one for your spouse. 2010 h r taxes free   If your spouse had any gross income, you can claim his or her exemption only if you file a joint return. 2010 h r taxes free Separate return. 2010 h r taxes free   If you file a separate return, you can take an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. 2010 h r taxes free If your spouse is the dependent of another taxpayer, you cannot claim an exemption for your spouse even if the other taxpayer does not actually claim your spouse's exemption. 2010 h r taxes free Alimony paid. 2010 h r taxes free   If you paid alimony to your spouse, you cannot take an exemption for your spouse. 2010 h r taxes free This is because alimony is gross income to the spouse who received it. 2010 h r taxes free Divorced or separated spouse. 2010 h r taxes free   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. 2010 h r taxes free This rule applies even if you provided all of your former spouse's support. 2010 h r taxes free Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. 2010 h r taxes free You can claim an exemption for a dependent even if your dependent files a return. 2010 h r taxes free The term “dependent” means: A qualifying child, or A qualifying relative. 2010 h r taxes free Table 3 shows the tests that must be met to be either a qualifying child or qualifying relative, plus the additional requirements for claiming an exemption for a dependent. 2010 h r taxes free For detailed information, see Publication 501. 2010 h r taxes free   Dependent not allowed a personal exemption. 2010 h r taxes free If you can claim an exemption for your dependent, the dependent cannot claim his or her own exemption on his or her own tax return. 2010 h r taxes free This is true even if you do not claim the dependent's exemption on your return. 2010 h r taxes free It is also true if the decedent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. 2010 h r taxes free Table 3. 2010 h r taxes free Overview of the Rules for Claiming an Exemption for a Dependent Caution. 2010 h r taxes free This table is only an overview of the rules. 2010 h r taxes free For details, see Publication 501. 2010 h r taxes free • You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. 2010 h r taxes free • You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund and there would be no tax liability for either spouse on separate returns. 2010 h r taxes free • You cannot claim a person as a dependent unless that person is a U. 2010 h r taxes free S. 2010 h r taxes free citizen, U. 2010 h r taxes free S. 2010 h r taxes free resident alien, U. 2010 h r taxes free S. 2010 h r taxes free national, or a resident of Canada or Mexico. 2010 h r taxes free 1 • You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. 2010 h r taxes free   Tests To Be a Qualifying Child   Tests To Be a Qualifying Relative 1. 2010 h r taxes free     2. 2010 h r taxes free       3. 2010 h r taxes free    4. 2010 h r taxes free    5. 2010 h r taxes free    The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. 2010 h r taxes free   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. 2010 h r taxes free   The child must have lived with you for more than half of the year. 2010 h r taxes free 2   The child must not have provided more than half of his or her own support for the year. 2010 h r taxes free   The child is not filing a joint return for the year (unless that joint return is filed only as a claim for refund of withheld income tax or estimated tax paid). 2010 h r taxes free   1. 2010 h r taxes free    2. 2010 h r taxes free       3. 2010 h r taxes free    4. 2010 h r taxes free The person cannot be your qualifying child or the qualifying child of anyone else. 2010 h r taxes free   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 or (b) must live with you all year as a member of your household 2 (and your relationship must not violate local law). 2010 h r taxes free   The person's gross income for the year must be less than $3,900. 2010 h r taxes free 3   You must provide more than half of the person's total support for the year. 2010 h r taxes free 4 If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. 2010 h r taxes free See Special Rule for Qualifying Child of More Than One Person , later, to find out which person is the person entitled to claim the child as a qualifying child. 2010 h r taxes free     1 Exception exists for certain adopted children. 2010 h r taxes free 2 Exceptions exist for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. 2010 h r taxes free 3 Exception exists for persons who are disabled and have income from a sheltered workshop. 2010 h r taxes free 4 Exceptions exist for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. 2010 h r taxes free See Publication 501. 2010 h r taxes free You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. 2010 h r taxes free For more information, see the instructions for your tax return if you file Form 1040A or 1040. 2010 h r taxes free Children of Divorced or Separated Parents (or Parents Who Live Apart) In most cases, because of the residency test (see item 3 under Tests To Be a Qualifying Child in Table 3), a child of divorced or separated parents is the qualifying child of the custodial parent. 2010 h r taxes free However, the child will be treated as the qualifying child of the noncustodial parent if the special rule (discussed next) applies. 2010 h r taxes free Special rule for divorced or separated parents (or parents who live apart). 2010 h r taxes free   A child will be treated as the qualifying child of his or her noncustodial parent if all four of the following statements are true. 2010 h r taxes free The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of the year, whether or not they are or were married. 2010 h r taxes free The child received over half of his or her support for the year from the parents. 2010 h r taxes free The child is in the custody of one or both parents for more than half of the year. 2010 h r taxes free Either of the following applies. 2010 h r taxes free The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return. 2010 h r taxes free (If the decree or agreement went into effect after 1984, see Divorce decree or separation agreement that went into effect after 1984 and before 2009 , later. 2010 h r taxes free A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during 2013. 2010 h r taxes free See Child support under pre-1985 agreement , later. 2010 h r taxes free Custodial parent and noncustodial parent. 2010 h r taxes free   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. 2010 h r taxes free The other parent is the noncustodial parent. 2010 h r taxes free   If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. 2010 h r taxes free   A child is treated as living with a parent for a night if the child sleeps: At that parent's home, whether or not the parent is present, or In the company of the parent, when the child does not sleep at a parent's home (for example, the parent and child are on vacation together). 2010 h r taxes free Equal number of nights. 2010 h r taxes free   If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income. 2010 h r taxes free December 31. 2010 h r taxes free   The night of December 31 is treated as part of the year in which it begins. 2010 h r taxes free For example, December 31, 2013, is treated as part of 2013. 2010 h r taxes free Emancipated child. 2010 h r taxes free   If a child is emancipated under state law, the child is treated as not living with either parent. 2010 h r taxes free See Examples 5 and 6 . 2010 h r taxes free Absences. 2010 h r taxes free    If a child was not with either parent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night, except for the absence. 2010 h r taxes free But if it cannot be determined with which parent the child normally would have lived or if the child would not have lived with either parent that night, the child is treated as not living with either parent that night. 2010 h r taxes free Parent works at night. 2010 h r taxes free   If, due to a parent's nighttime work schedule, a child lives for a greater number of days but not nights with the parent who works at night, that parent is treated as the custodial parent. 2010 h r taxes free On a school day, the child is treated as living at the primary residence registered with the school. 2010 h r taxes free Example 1 – child lived with one parent greater number of nights. 2010 h r taxes free You and your child’s other parent are divorced. 2010 h r taxes free In 2013, your child lived with you 210 nights and with the other parent 156 nights. 2010 h r taxes free You are the custodial parent. 2010 h r taxes free Example 2 – child is away at camp. 2010 h r taxes free In 2013, your daughter lives with each parent for alternate weeks. 2010 h r taxes free In the summer, she spends 6 weeks at summer camp. 2010 h r taxes free During the time she is at camp, she is treated as living with you for 3 weeks and with her other parent, your ex-spouse, for 3 weeks because this is how long she would have lived with each parent if she had not attended summer camp. 2010 h r taxes free Example 3 – child lived same number of days with each parent. 2010 h r taxes free Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. 2010 h r taxes free Your adjusted gross income is $40,000. 2010 h r taxes free Your ex-spouse's adjusted gross income is $25,000. 2010 h r taxes free You are treated as your son's custodial parent because you have the higher adjusted gross income. 2010 h r taxes free Example 4 – child is at parent’s home but with other parent. 2010 h r taxes free Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. 2010 h r taxes free You become ill and are hospitalized. 2010 h r taxes free The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. 2010 h r taxes free Your son is treated as living with you during this 10-day period because he was living in your home. 2010 h r taxes free Example 5 – child emancipated in May. 2010 h r taxes free When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. 2010 h r taxes free As a result, he is not considered in the custody of his parents for more than half of the year. 2010 h r taxes free The special rule for children of divorced or separated parents (or parents who live apart) does not apply. 2010 h r taxes free Example 6 – child emancipated in August. 2010 h r taxes free Your daughter lives with you from January 1, 2013, until May 31, 2013, and lives with her other parent, your ex-spouse, from June 1, 2013, through the end of the year. 2010 h r taxes free She turns 18 and is emancipated under state law on August 1, 2013. 2010 h r taxes free Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2013. 2010 h r taxes free You are the custodial parent. 2010 h r taxes free Written declaration. 2010 h r taxes free    The custodial parent must use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. 2010 h r taxes free The noncustodial parent must attach a copy of the form or statement to his or her tax return. 2010 h r taxes free   The exemption can be released for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. 2010 h r taxes free Divorce decree or separation agreement that went into effect after 1984 and before 2009. 2010 h r taxes free   If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. 2010 h r taxes free To be able to do this, the decree or agreement must state all three of the following. 2010 h r taxes free The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. 2010 h r taxes free The custodial parent will not claim the child as a dependent for the year. 2010 h r taxes free The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. 2010 h r taxes free   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her return. 2010 h r taxes free The cover page (write the other parent's social security number on this page). 2010 h r taxes free The pages that include all of the information identified in items (1) through (3) above. 2010 h r taxes free The signature page with the other parent's signature and the date of the agreement. 2010 h r taxes free Post-2008 divorce decree or separation agreement. 2010 h r taxes free   If the decree or agreement went into effect after 2008, a noncustodial parent claiming an exemption for a child cannot attach pages from a divorce decree or separation agreement instead of Form 8332. 2010 h r taxes free The custodial parent must sign either a Form 8332 or a similar statement. 2010 h r taxes free The only purpose of this statement must be to release the custodial parent's claim to the child's exemption. 2010 h r taxes free The noncustodial parent must attach a copy to his or her return. 2010 h r taxes free The form or statement must release the custodial parent's claim to the child without any conditions. 2010 h r taxes free For example, the release must not depend on the noncustodial parent paying support. 2010 h r taxes free    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. 2010 h r taxes free Revocation of release of claim to an exemption. 2010 h r taxes free   The custodial parent can revoke a release of claim to exemption that he or she previously released to the noncustodial parent on Form 8332 or a similar statement. 2010 h r taxes free In order for the revocation to be effective for 2013, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2012 or earlier. 2010 h r taxes free The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. 2010 h r taxes free Remarried parent. 2010 h r taxes free   If you remarry, the support provided by your new spouse is treated as provided by you. 2010 h r taxes free Child support under pre-1985 agreement. 2010 h r taxes free   All child support payments actually received from the noncustodial parent under a pre-1985 agreement are considered used for the support of the child, even if such amounts are not actually spent for child support. 2010 h r taxes free Example. 2010 h r taxes free Under a pre-1985 agreement, the noncustodial parent provides $1,200 for the child's support. 2010 h r taxes free This amount is considered support provided by the noncustodial parent even if the $1,200 was actually spent on things other than support. 2010 h r taxes free Parents who never married. 2010 h r taxes free   The special rule for divorced or separated parents also applies to parents who never married and lived apart at all times during the last 6 months of the year. 2010 h r taxes free Alimony. 2010 h r taxes free   Payments to your spouse that are includible in his or her gross income as either alimony, separate maintenance payments, or similar payments from an estate or trust, are not treated as a payment for the support of a dependent. 2010 h r taxes free Special Rule for Qualifying Child of More Than One Person If your qualifying child is not a qualifying child of anyone else, this special rule does not apply to you and you do not need to read about it. 2010 h r taxes free This is also true if your qualifying child is not a qualifying child of anyone else except your spouse with whom you file a joint return. 2010 h r taxes free If a child is treated as the qualifying child of the noncustodial parent under the Special rule for divorced or separated parents (or parents who live apart), earlier, see Applying this special rule to divorced or separated parents (or parents who live apart), later. 2010 h r taxes free Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. 2010 h r taxes free (For a description of these tests, see list items 1 through 5 under Tests To Be a Qualifying Child in Table 3). 2010 h r taxes free Although the child meets the conditions to be a qualifying child of each of these persons, only one person can actually use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). 2010 h r taxes free The exemption for the child. 2010 h r taxes free The child tax credit. 2010 h r taxes free Head of household filing status. 2010 h r taxes free The credit for child and dependent care expenses. 2010 h r taxes free The exclusion from income for dependent care benefits. 2010 h r taxes free The earned income credit. 2010 h r taxes free The other person cannot take any of these benefits based on this qualifying child. 2010 h r taxes free In other words, you and the other person cannot agree to divide these tax benefits between you. 2010 h r taxes free The other person cannot take any of these tax benefits unless he or she has a different qualifying child. 2010 h r taxes free Tiebreaker rules. 2010 h r taxes free   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. 2010 h r taxes free If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. 2010 h r taxes free If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. 2010 h r taxes free If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. 2010 h r taxes free If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. 2010 h r taxes free If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. 2010 h r taxes free If the child's parents file a joint return with each other, this rule can be applied by dividing the parents' total AGI evenly between them; see Publication 501 for details. 2010 h r taxes free   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. 2010 h r taxes free Example 1—separated parents. 2010 h r taxes free You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. 2010 h r taxes free In August and September, your son lived with you. 2010 h r taxes free For the rest of the year, your son lived with your husband, the boy's father. 2010 h r taxes free Your son is a qualifying child of both you and your husband because your son lived with each of you for more than half the year and because he met the relationship, age, support, and joint return tests for both of you. 2010 h r taxes free At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the special rule for divorced or separated parents (or parents who live apart) does not apply. 2010 h r taxes free You and your husband will file separate returns. 2010 h r taxes free Your husband agrees to let you treat your son as a qualifying child. 2010 h r taxes free This means, if your husband does not claim your son as a qualifying child, you can claim your son as a dependent and treat him as a qualifying child for the child tax credit and exclusion for dependent care benefits, if you qualify for each of those tax benefits. 2010 h r taxes free However, you cannot claim head of household filing status because you and your husband did not live apart the last 6 months of the year. 2010 h r taxes free And, as a result of your filing status being married filing separately, you cannot claim the earned income credit or the credit for child and dependent care expenses. 2010 h r taxes free Example 2—separated parents claim same child. 2010 h r taxes free The facts are the same as in Example 1 except that you and your husband both claim your son as a qualifying child. 2010 h r taxes free In this case, only your husband will be allowed to treat your son as a qualifying child. 2010 h r taxes free This is because, during 2013, the boy lived with him longer than with you. 2010 h r taxes free If you claimed an exemption, the child tax credit, or the exclusion for dependent care benefits for your son, the IRS will disallow your claim to all these tax benefits, unless you have another qualifying child. 2010 h r taxes free In addition, because you and your husband did not live apart the last 6 months of the year, your husband cannot claim head of household filing status. 2010 h r taxes free And, as a result of his filing status being married filing separately, he cannot claim the earned income credit or the credit for child and dependent care expenses. 2010 h r taxes free Applying this special rule to divorced or separated parents (or parents who live apart). 2010 h r taxes free   If a child is treated as the qualifying child of the noncustodial parent under the special rule for divorced or separated parents (or parents who live apart) described earlier, only the noncustodial parent can claim an exemption and the child tax credit for the child. 2010 h r taxes free However, the noncustodial parent cannot claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. 2010 h r taxes free Only the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for those four tax benefits. 2010 h r taxes free If the child is the qualifying child of more than one person for those tax benefits, the tiebreaker rules determine which person can treat the child as a qualifying child. 2010 h r taxes free Example 1. 2010 h r taxes free You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. 2010 h r taxes free Your AGI is $10,000. 2010 h r taxes free Your mother's AGI is $25,000. 2010 h r taxes free Your son's father does not live with you or your son. 2010 h r taxes free Under the rules for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child if he meets all the requirements to do so. 2010 h r taxes free Because of this, you cannot claim an exemption or the child tax credit for your son. 2010 h r taxes free However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. 2010 h r taxes free You and your mother did not have any child care expenses or dependent care benefits, but the boy is a qualifying child of both you and your mother for head of household filing status and the earned income credit because he meets the relationship, age, residency, support, and joint return tests for both you and your mother. 2010 h r taxes free (Note: The support test does not apply for the earned income credit. 2010 h r taxes free ) However, you agree to let your mother claim your son. 2010 h r taxes free This means she can claim him for head of household filing status and the earned income credit if she qualifies for each and if you do not claim him as a qualifying child for the earned income credit. 2010 h r taxes free (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. 2010 h r taxes free ) Example 2. 2010 h r taxes free The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. 2010 h r taxes free Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. 2010 h r taxes free Example 3. 2010 h r taxes free The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the earned income credit. 2010 h r taxes free Your mother also claims him as a qualifying child for head of household filing status. 2010 h r taxes free You, as the child's parent, will be the only one allowed to claim your son as a qualifying child for the earned income credit. 2010 h r taxes free The IRS will disallow your mother's claim to the earned income credit and head of household filing status unless she has another qualifying child. 2010 h r taxes free Phaseout of Exemptions The amount you can claim as a deduction for exemptions is reduced once your adjusted gross income (AGI) goes above a certain level for your filing status. 2010 h r taxes free These levels are as follows:    Filing Status AGI Level That Reduces Exemption Amount Married filing separately $150,000 Single 250,000 Head of household 275,000 Married filing jointly 300,000 Qualifying widow(er) 300,000 You must reduce the dollar amount of your exemptions by 2% for each $2,500, or part of $2,500 ($1,250 if you are married filing separately), that your AGI exceeds the amount shown above for your filing status. 2010 h r taxes free If your AGI exceeds the amount shown above by more than $122,500 ($61,250 if married filing separately), the amount of your deduction for exemptions is reduced to zero. 2010 h r taxes free If your AGI exceeds the level for your filing status, use the Deduction for Exemptions Worksheet found in the instructions for Form 1040 or Form 1040NR to figure the amount of your deduction for exemptions. 2010 h r taxes free Alimony Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. 2010 h r taxes free It does not include voluntary payments that are not made under a divorce or separation instrument. 2010 h r taxes free Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. 2010 h r taxes free Although this discussion is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. 2010 h r taxes free To be alimony, a payment must meet certain requirements. 2010 h r taxes free There are some differences between the requirements that apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. 2010 h r taxes free The general requirements that apply to payments regardless of when the divorce or separation instrument was executed and the specific requirements that apply to post-1984 instruments (and, in certain cases, some pre-1985 instruments) are discussed in this publication. 2010 h r taxes free See, Instruments Executed Before 1985 , later, if you are looking for information on where to find the specific requirements that apply to pre-1985 instruments. 2010 h r taxes free Spouse or former spouse. 2010 h r taxes free   Unless otherwise stated, the term “spouse” includes former spouse. 2010 h r taxes free Divorce or separation instrument. 2010 h r taxes free   The term “divorce or separation instrument” means: A decree of divorce or separate maintenance or a written instrument incident to that decree, A written separation agreement, or A decree or any type of court order requiring a spouse to make payments for the support or maintenance of the other spouse. 2010 h r taxes free This includes a temporary decree, an interlocutory (not final) decree, and a decree of alimony pendente lite (while awaiting action on the final decree or agreement). 2010 h r taxes free Invalid decree. 2010 h r taxes free   Payments under a divorce decree can be alimony even if the decree's validity is in question. 2010 h r taxes free A divorce decree is valid for tax purposes until a court having proper jurisdiction holds it invalid. 2010 h r taxes free Amended instrument. 2010 h r taxes free   An amendment to a divorce decree may change the nature of your payments. 2010 h r taxes free Amendments are not ordinarily retroactive for federal tax purposes. 2010 h r taxes free However, a retroactive amendment to a divorce decree correcting a clerical error to reflect the original intent of the court will generally be effective retroactively for federal tax purposes. 2010 h r taxes free Example 1. 2010 h r taxes free A court order retroactively corrected a mathematical error under your divorce decree to express the original intent to spread the payments over more than 10 years. 2010 h r taxes free This change also is effective retroactively for federal tax purposes. 2010 h r taxes free Example 2. 2010 h r taxes free Your original divorce decree did not fix any part of the payment as child support. 2010 h r taxes free To reflect the true intention of the court, a court order retroactively corrected the error by designating a part of the payment as child support. 2010 h r taxes free The amended order is effective retroactively for federal tax purposes. 2010 h r taxes free Deducting alimony paid. 2010 h r taxes free   You can deduct alimony you paid, whether or not you itemize deductions on your return. 2010 h r taxes free You must file Form 1040. 2010 h r taxes free You cannot use Form 1040A, 1040EZ, or 1040NR. 2010 h r taxes free Enter the amount of alimony you paid on Form 1040, line 31a. 2010 h r taxes free In the space provided on line 31b, enter your spouse's social security number (SSN) or IRS individual taxpayer identification number (ITIN). 2010 h r taxes free If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. 2010 h r taxes free Show the SSN or ITIN and amount paid to each other recipient on an attached statement. 2010 h r taxes free Enter your total payments on line 31a. 2010 h r taxes free If you do not provide your spouse's SSN or ITIN, you may have to pay a $50 penalty and your deduction may be disallowed. 2010 h r taxes free Reporting alimony received. 2010 h r taxes free   Report alimony you received as income on Form 1040, line 11, or on Schedule NEC (Form 1040NR), line 12. 2010 h r taxes free You cannot use Form 1040A, 1040EZ, or 1040NR-EZ. 2010 h r taxes free    You must give the person who paid the alimony your SSN or ITIN. 2010 h r taxes free If you do not, you may have to pay a $50 penalty. 2010 h r taxes free Withholding on nonresident aliens. 2010 h r taxes free   If you are a U. 2010 h r taxes free S. 2010 h r taxes free citizen or resident alien and you pay alimony to a nonresident alien spouse, you may have to withhold income tax at a rate of 30% on each payment. 2010 h r taxes free However, many tax treaties provide for an exemption from withholding for alimony payments. 2010 h r taxes free For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. 2010 h r taxes free General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. 2010 h r taxes free Payments not alimony. 2010 h r taxes free   Not all payments under a divorce or separation instrument are alimony. 2010 h r taxes free Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained later under Community Property , Payments to keep up the payer's property, or Use of the payer's property. 2010 h r taxes free Example. 2010 h r taxes free Under your written separation agreement, your spouse lives rent-free in a home you own and you must pay the mortgage, real estate taxes, insurance, repairs, and utilities for the home. 2010 h r taxes free Because you own the home and the debts are yours, your payments for the mortgage, real estate taxes, insurance, and repairs are not alimony. 2010 h r taxes free Neither is the value of your spouse's use of the home. 2010 h r taxes free If they otherwise qualify, you can deduct the payments for utilities as alimony. 2010 h r taxes free Your spouse must report them as income. 2010 h r taxes free If you itemize deductions, you can deduct the real estate taxes and, if the home is a qualified home, you can also include the interest on the mortgage in figuring your deductible interest. 2010 h r taxes free However, if your spouse owned the home, see Example 2 under Payments to a third party, later. 2010 h r taxes free If you owned the home jointly with your spouse, see Table 4. 2010 h r taxes free For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. 2010 h r taxes free Child support. 2010 h r taxes free   To determine whether a payment is child support, see the discussion under Instruments Executed After 1984 , later. 2010 h r taxes free If your divorce or separation agreement was executed before 1985, see the 2004 revision of Publication 504 available at www. 2010 h r taxes free irs. 2010 h r taxes free gov/formspubs. 2010 h r taxes free Underpayment. 2010 h r taxes free   If both alimony and child support payments are called for by your divorce or separation instrument, and you pay less than the total required, the payments apply first to child support and then to alimony. 2010 h r taxes free Example. 2010 h r taxes free Your divorce decree calls for you to pay your former spouse $200 a month ($2,400 ($200 x 12) a year) as child support and $150 a month ($1,800 ($150 x 12) a year) as alimony. 2010 h r taxes free If you pay the full amount of $4,200 ($2,400 + $1,800) during the year, you can deduct $1,800 as alimony and your former spouse must report $1,800 as alimony received. 2010 h r taxes free If you pay only $3,600 during the year, $2,400 is child support. 2010 h r taxes free You can deduct only $1,200 ($3,600 – $2,400) as alimony and your former spouse must report $1,200 as alimony received. 2010 h r taxes free Payments to a third party. 2010 h r taxes free   Cash payments, checks, or money orders to a third party on behalf of your spouse under the terms of your divorce or separation instrument can be alimony, if they otherwise qualify. 2010 h r taxes free These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. 2010 h r taxes free ), taxes, tuition, etc. 2010 h r taxes free The payments are treated as received by your spouse and then paid to the third party. 2010 h r taxes free Example 1. 2010 h r taxes free Under your divorce decree, you must pay your former spouse's medical and dental expenses. 2010 h r taxes free If the payments otherwise qualify, you can deduct them as alimony on your return. 2010 h r taxes free Your former spouse must report them as alimony received and can include them in figuring deductible medical expenses. 2010 h r taxes free Example 2. 2010 h r taxes free Under your separation agreement, you must pay the real estate taxes, mortgage payments, and insurance premiums on a home owned by your spouse. 2010 h r taxes free If they otherwise qualify, you can deduct the payments as alimony on your return, and your spouse must report them as alimony received. 2010 h r taxes free If itemizing deductions, your spouse can deduct the real estate taxes and, if the home is a qualified home, also include the interest on the mortgage in figuring deductible interest. 2010 h r taxes free However, if you owned the home, see the example under Payments not alimony , earlier. 2010 h r taxes free If you owned the home jointly with your spouse, see Table 4. 2010 h r taxes free Life insurance premiums. 2010 h r taxes free   Alimony includes premiums you must pay under your divorce or separation instrument for insurance on your life to the extent your spouse owns the policy. 2010 h r taxes free Payments for jointly-owned home. 2010 h r taxes free   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse or former spouse, some of your payments may be alimony. 2010 h r taxes free See Table 4. 2010 h r taxes free   However, if your spouse owned the home, see Example 2 under Payments to a third party, earlier. 2010 h r taxes free If you owned the home, see the example under Payments not alimony , earlier. 2010 h r taxes free Table 4. 2010 h r taxes free Expenses for a Jointly-Owned Home Use the table below to find how much of your payment is alimony and how much you can claim as an itemized deduction. 2010 h r taxes free IF you must pay all of the . 2010 h r taxes free . 2010 h r taxes free . 2010 h r taxes free AND your home is . 2010 h r taxes free . 2010 h r taxes free . 2010 h r taxes free THEN you can deduct and your spouse (or former spouse) must include as alimony . 2010 h r taxes free . 2010 h r taxes free . 2010 h r taxes free AND you can claim as an itemized deduction . 2010 h r taxes free . 2010 h r taxes free . 2010 h r taxes free   mortgage payments (principal and interest) jointly owned half of the total payments half of the interest as interest expense (if the home is a qualified home). 2010 h r taxes free 1   real estate taxes and home insurance held as tenants in common half of the total payments half of the real estate taxes2 and none of the home insurance. 2010 h r taxes free     held as tenants by the entirety or in joint tenancy none of the payments all of the real estate taxes and none of the home insurance. 2010 h r taxes free 1 Your spouse (or former spouse) can deduct the other half of the interest if the home is a qualified home. 2010 h r taxes free  2 Your spouse (or former spouse) can deduct the other half of the real estate taxes. 2010 h r taxes free Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. 2010 h r taxes free Exception for instruments executed before 1985. 2010 h r taxes free   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. 2010 h r taxes free A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. 2010 h r taxes free A temporary divorce or separation instrument executed before 1985 and incorporated into, or adopted by, a final decree executed after 1984 that: Changes the amount or period of payment, or Adds or deletes any contingency or condition. 2010 h r taxes free   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, see the 2004 revision of Publication 504 available at www. 2010 h r taxes free irs. 2010 h r taxes free gov/formspubs. 2010 h r taxes free Example 1. 2010 h r taxes free In November 1984, you and your former spouse executed a written separation agreement. 2010 h r taxes free In February 1985, a decree of divorce was substituted for the written separation agreement. 2010 h r taxes free The decree of divorce did not change the terms for the alimony you pay your former spouse. 2010 h r taxes free The decree of divorce is treated as executed before 1985. 2010 h r taxes free Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. 2010 h r taxes free Example 2. 2010 h r taxes free The facts are the same as in Example 1 except that the decree of divorce changed the amount of the alimony. 2010 h r taxes free In this example, the decree of divorce is not treated as executed before 1985. 2010 h r taxes free The alimony payments are subject to the rules for payments under instruments executed after 1984. 2010 h r taxes free Alimony Requirements A payment to or for a spouse under a divorce or separation instrument is alimony if the spouses do not file a joint return with each other and all the following requirements are met. 2010 h r taxes free The payment is in cash. 2010 h r taxes free The instrument does not designate the payment as not alimony. 2010 h r taxes free The spouses are not members of the same household at the time the payments are made. 2010 h r taxes free This requirement applies only if the spouses are legally separated under a decree of divorce or separate maintenance. 2010 h r taxes free There is no liability to make any payment (in cash or property) after the death of the recipient spouse. 2010 h r taxes free The payment is not treated as child support. 2010 h r taxes free Each of these requirements is discussed next. 2010 h r taxes free Cash payment requirement. 2010 h r taxes free   Only cash payments, including checks and money orders, qualify as alimony. 2010 h r taxes free The following do not qualify as alimony. 2010 h r taxes free Transfers of services or property (including a debt instrument of a third party or an annuity contract). 2010 h r taxes free Execution of a debt instrument by the payer. 2010 h r taxes free The use of the payer's property. 2010 h r taxes free Payments to a third party. 2010 h r taxes free   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. 2010 h r taxes free See Payments to a third party under General Rules, earlier. 2010 h r taxes free   Also, cash payments made to a third party at the written request of your spouse may qualify as alimony if all the following requirements are met. 2010 h r taxes free The payments are in lieu of payments of alimony directly to your spouse. 2010 h r taxes free The written request states that both spouses intend the payments to be treated as alimony. 2010 h r taxes free You receive the written request from your spouse before you file your return for the year you made the payments. 2010 h r taxes free Payments designated as not alimony. 2010 h r taxes free   You and your spouse can designate that otherwise qualifying payments are not alimony. 2010 h r taxes free You do this by including a provision in your divorce or separation instrument that states the payments are not deductible as alimony by you and are excludable from your spouse's income. 2010 h r taxes free For this purpose, any instrument (written statement) signed by both of you that makes this designation and that refers to a previous written separation agreement is treated as a written separation agreement (and therefore a divorce or separation instrument). 2010 h r taxes free If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. 2010 h r taxes free   Your spouse can exclude the payments from income only if he or she attaches a copy of the instrument designating them as not alimony to his or her return. 2010 h r taxes free The copy must be attached each year the designation applies. 2010 h r taxes free Spouses cannot be members of the same household. 2010 h r taxes free   Payments to your spouse while you are members of the same household are not alimony if you are legally separated under a decree of divorce or separate maintenance. 2010 h r taxes free A home you formerly shared is considered one household, even if you physically separate yourselves in the home. 2010 h r taxes free   You are not treated as members of the same household if one of you is preparing to leave the household and does leave no later than 1 month after the date of the payment. 2010 h r taxes free Exception. 2010 h r taxes free   If you are not legally separated under a decree of divorce or separate maintenance, a payment under a written separation agreement, support decree, or other court order may qualify as alimony even if you are members of the same household when the payment is made. 2010 h r taxes free Liability for payments after death of recipient spouse. 2010 h r taxes free   If any part of payments you make must continue to be made for any period after your spouse's death, that part of your payments is not alimony whether made before or after the death. 2010 h r taxes free If all of the payments would continue, then none of the payments made before or after the death are alimony. 2010 h r taxes free   The divorce or separation instrument does not have to expressly state that the payments cease upon the
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American Holidays

Americans celebrate a variety of federal holidays and other national observances.


Federal Holidays

Find the dates for this year's federal holidays.

Federal law establishes the following public holidays for federal employees. If the holiday falls during the weekend, it may be observed on a different day.

Many government offices are closed on federal holidays and some private businesses may close as well. If you plan to visit a government office on or around a federal holiday, you should contact them to determine when they will be open. Find contact information for government departments and agencies.

New Year's Day

New Year's Day is January 1. The celebration of this holiday begins the night before, when Americans gather to wish each other a happy and prosperous coming year. Many Americans make New Year's resolutions. See the New Year's resolutions that are popular every year.

Birthday of Martin Luther King, Jr.

Martin Luther King, Jr. Day is celebrated on the third Monday in January. The Reverend Martin Luther King, Jr. was an African-American clergyman who is recognized for his tireless efforts to win civil rights for all people through nonviolent means.

Washington's Birthday

Washington's Birthday is observed the third Monday of February in honor George Washington, the first President of the United States. This date is commonly called Presidents' Day and many groups honor the legacy of past presidents on this date.

Memorial Day

Memorial Day is a observed the last Monday of May. It originally honored the people killed in the American Civil War, but has become a day on which the American dead of all wars are remembered.

Independence Day

Independence Day is July 4. This holiday honors the nation's birthday - the adoption of the Declaration of Independence on July 4, 1776. It is a day of picnics and patriotic parades, a night of concerts, and fireworks.

Labor Day

Labor Day is the first Monday of September. This holiday honors the nation's working people, typically with parades. For most Americans it marks the end of the summer vacation season and the start of the school year.

Columbus Day

Columbus Day is a celebrated on the second Monday in October. The day commemorates October 12, 1492, when Italian navigator Christopher Columbus landed in the New World. The holiday was first proclaimed in 1937 by President Franklin D. Roosevelt.

Veterans Day

Veterans Day is celebrated on November 11. This holiday was originally called Armistice Day and established to honor Americans who had served in World War I. It now honors veterans of all wars in which the U.S. has fought. Veterans' organizations hold parades, and the president places a wreath on the Tomb of the Unknowns at Arlington National Cemetery in Virginia.

Thanksgiving Day

Thanksgiving Day is celebrated on the fourth Thursday in November. In the fall of 1621, the Pilgrims held a three-day feast to celebrate a bountiful harvest. Many regard this event as the nation's first Thanksgiving. The Thanksgiving feast became a national tradition and almost always includes some of the foods served at the first feast: roast turkey, cranberry sauce, potatoes, and pumpkin pie.

Christmas Day

Christmas Day is a celebrated on December 25. Christmas is a Christian holiday marking the birth of the Christ Child. Decorating houses and yards with lights, putting up Christmas trees, giving gifts, and sending greeting cards have become holiday traditions even for many non-Christian Americans. Find tips to help celebrate.

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Other Celebrations and Observances

There are many commonly observed celebrations in the United States that are not federal holidays. Some of these observances honor groups of people, such as National African American History Month and Women's History Month, or causes, such as National Oceans Month and National Substance Abuse Prevention Month. Many of these holidays and observances are proclaimed by the President ever year. View recent Presidential proclamations.

These are some of the most popular American celebrations and observances that occur every year.

Groundhog Day

Groundhog Day is February 2 and has been celebrated since 1887. On Groundhog Day, crowds gather in Punxsutawney, Pennsylvania, to see if groundhog Punxsutawney Phil sees his shadow after emerging from his burrow, thus predicting six more weeks of winter weather.

Valentine's Day

Valentine's Day is celebrated on February 14. The day was named after an early Christian martyr, and on Valentine's Day, Americans give presents like candy or flowers to the ones they love. The first mass-produced valentine cards were sold in the 1840s.

Earth Day

Earth Day is observed on April 22. First celebrated in 1970 in the United States, it inspired national legislation such as the Clean Air and Clean Water Acts. Earth Day is designed to promote ecology, encourage respect for life on earth, and highlight concern over pollution of the soil, air, and water.

Arbor Day

National Arbor Day was proclaimed as the last Friday in April by President Richard Nixon in 1970. A number of state Arbor Days are observed at other times of the year to coincide with the best tree planting weather. The observance began in 1872, when Nebraska settlers and homesteaders were urged to plant trees on the largely treeless plains.

Mother's Day

Mother's Day is the second Sunday of May. President Woodrow Wilson issued a proclamation in 1914 that started the holiday. He asked Americans to give a public expression of reverence to mothers on this day. Carnations have come to represent Mother's Day, following President William McKinley's habit of always wearing a white carnation, his mother's favorite flower.

Flag Day

Flag Day, celebrated June 14, has been a presidentially proclaimed observance since 1916. Although Flag Day is not a federal holiday, Americans are encouraged to display the flag outside their homes and businesses on this day to honor the history and heritage the American flag represents.

Father's Day

Father's Day celebrates fathers every third Sunday of June. Father's Day began in 1909 in Spokane, Washington, when a daughter requested a special day to honor her father, a Civil War veteran who raised his children after his wife died. The first presidential proclamation honoring fathers was issued in 1966 by President Lyndon Johnson.

Patriot Day

September 11, 2001, was a defining moment in American history. On that day, terrorists hijacked four commercial airliners to strike targets in the United States. Nearly 3,000 people died as a consequence of the attacks. Patriot Day and National Day of Service and Remembrance is observed on September 11 in honor of the victims of these attacks.

Halloween

Halloween is celebrated on October 31. On Halloween, American children dress up in funny or scary costumes and go "trick or treating" by knocking on doors in their neighborhood. The neighbors are expected to respond by giving them small gifts of candy or money.

Pearl Harbor Day

Pearl Harbor Remembrance Day is December 7. In 1994, Congress designated this national observance to honor the more than 2,400 military service personnel who died on this date in 1941, during the surprise attack on Pearl Harbor, Hawaii, by Japanese forces. The attack on Pearl Harbor caused the United States to enter World War II.

Ethnic and Religious Holidays

Various ethnic and religious groups in America celebrate days with special meaning to them even though these are not national holidays. For example, Christians celebrate the resurrection of Jesus Christ on Easter, Jews observe their high holy days in September, Muslims celebrate Ramadan, and African Americans celebrate Kwanzaa. There are many other religious and ethnic celebrations in the United States.

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The 2010 H R Taxes Free

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