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2011 1040 Form Download

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2011 1040 Form Download

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

2011 1040 form download 11. 2011 1040 form download   Social Security and Equivalent Railroad Retirement Benefits Table of Contents Introduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits Introduction This chapter explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. 2011 1040 form download It explains the following topics. 2011 1040 form download How to figure whether your benefits are taxable. 2011 1040 form download How to use the social security benefits worksheet (with examples). 2011 1040 form download How to report your taxable benefits. 2011 1040 form download How to treat repayments that are more than the benefits you received during the year. 2011 1040 form download Social security benefits include monthly retirement, survivor, and disability benefits. 2011 1040 form download They do not include supplemental security income (SSI) payments, which are not taxable. 2011 1040 form download Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. 2011 1040 form download They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. 2011 1040 form download If you received these benefits during 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board. 2011 1040 form download These forms show the amounts received and repaid, and taxes withheld for the year. 2011 1040 form download You may receive more than one of these forms for the same year. 2011 1040 form download You should add the amounts shown on all the Forms SSA-1099 and Forms RRB-1099 you receive for the year to determine the total amounts received and repaid, and taxes withheld for that year. 2011 1040 form download See the Appendix at the end of Publication 915 for more information. 2011 1040 form download Note. 2011 1040 form download When the term “benefits” is used in this chapter, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. 2011 1040 form download What is not covered in this chapter. 2011 1040 form download   This chapter does not cover the tax rules for the following railroad retirement benefits. 2011 1040 form download Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits. 2011 1040 form download Tier 2 benefits. 2011 1040 form download Vested dual benefits. 2011 1040 form download Supplemental annuity benefits. 2011 1040 form download For information on these benefits, see Publication 575, Pension and Annuity Income. 2011 1040 form download   This chapter does not cover the tax rules for social security benefits reported on Form SSA-1042S, Social Security Benefit Statement, or Form RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board. 2011 1040 form download For information about these benefits, see Publication 519, U. 2011 1040 form download S. 2011 1040 form download Tax Guide for Aliens, and Publication 915, Social Security and Equivalent Railroad Retirement Benefits. 2011 1040 form download   This chapter also does not cover the tax rules for foreign social security benefits. 2011 1040 form download These benefits are taxable as annuities, unless they are exempt from U. 2011 1040 form download S. 2011 1040 form download tax or treated as a U. 2011 1040 form download S. 2011 1040 form download social security benefit under a tax treaty. 2011 1040 form download Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 915 Social Security and Equivalent Railroad Retirement Benefits Forms (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request Are Any of Your Benefits Taxable? To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. 2011 1040 form download When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. 2011 1040 form download S. 2011 1040 form download savings bonds, Employer-provided adoption benefits, Foreign earned income or foreign housing, or Income earned by bona fide residents of American Samoa or Puerto Rico. 2011 1040 form download Children's benefits. 2011 1040 form download   The rules in this chapter apply to benefits received by children. 2011 1040 form download See Who is taxed , later. 2011 1040 form download Figuring total income. 2011 1040 form download   To figure the total of one-half of your benefits plus your other income, use Worksheet 11-1 later in this discussion. 2011 1040 form download If the total is more than your base amount, part of your benefits may be taxable. 2011 1040 form download    If you are married and file a joint return for 2013, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. 2011 1040 form download Even if your spouse did not receive any benefits, you must add your spouse's income to yours to figure whether any of your benefits are taxable. 2011 1040 form download    If the only income you received during 2013 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally are not taxable and you probably do not have to file a return. 2011 1040 form download If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. 2011 1040 form download Base amount. 2011 1040 form download   Your base amount is: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. 2011 1040 form download Worksheet 11-1. 2011 1040 form download   You can use Worksheet 11-1 to figure the amount of income to compare with your base amount. 2011 1040 form download This is a quick way to check whether some of your benefits may be taxable. 2011 1040 form download Worksheet 11-1. 2011 1040 form download A Quick Way To Check if Your Benefits May Be Taxable A. 2011 1040 form download Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. 2011 1040 form download Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. 2011 1040 form download (If you received more than one form, combine the amounts from box 5 and enter the total. 2011 1040 form download ) A. 2011 1040 form download   Note. 2011 1040 form download If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. 2011 1040 form download B. 2011 1040 form download Enter one-half of the amount on line A B. 2011 1040 form download   C. 2011 1040 form download Enter your taxable pensions, wages, interest, dividends, and other taxable income C. 2011 1040 form download   D. 2011 1040 form download Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. 2011 1040 form download   E. 2011 1040 form download Add lines B, C, and D E. 2011 1040 form download   Note. 2011 1040 form download Compare the amount on line E to your base amount for your filing status. 2011 1040 form download If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. 2011 1040 form download If the amount on line E is more than your base amount, some of your benefits may be taxable. 2011 1040 form download You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). 2011 1040 form download If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits. 2011 1040 form download Example. 2011 1040 form download You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. 2011 1040 form download In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. 2011 1040 form download Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. 2011 1040 form download You also received a taxable pension of $22,800 and interest income of $500. 2011 1040 form download You did not have any tax-exempt interest income. 2011 1040 form download Your benefits are not taxable for 2013 because your income, as figured in Worksheet 11-1, is not more than your base amount ($32,000) for married filing jointly. 2011 1040 form download Even though none of your benefits are taxable, you must file a return for 2013 because your taxable gross income ($23,300) exceeds the minimum filing requirement amount for your filing status. 2011 1040 form download Filled-in Worksheet 11-1. 2011 1040 form download A Quick Way To Check if Your Benefits May Be Taxable A. 2011 1040 form download Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. 2011 1040 form download Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. 2011 1040 form download (If you received more than one form, combine the amounts from box 5 and enter the total. 2011 1040 form download ) A. 2011 1040 form download $11,000 Note. 2011 1040 form download If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. 2011 1040 form download B. 2011 1040 form download Enter one-half of the amount on line A B. 2011 1040 form download 5,500 C. 2011 1040 form download Enter your taxable pensions, wages, interest, dividends, and other taxable income C. 2011 1040 form download 23,300 D. 2011 1040 form download Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. 2011 1040 form download -0- E. 2011 1040 form download Add lines B, C, and D E. 2011 1040 form download $28,800 Note. 2011 1040 form download Compare the amount on line E to your base amount for your filing status. 2011 1040 form download If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. 2011 1040 form download If the amount on line E is more than your base amount, some of your benefits may be taxable. 2011 1040 form download You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). 2011 1040 form download If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits. 2011 1040 form download Who is taxed. 2011 1040 form download   Benefits are included in the taxable income (to the extent they are taxable) of the person who has the legal right to receive the benefits. 2011 1040 form download For example, if you and your child receive benefits, but the check for your child is made out in your name, you must use only your part of the benefits to see whether any benefits are taxable to you. 2011 1040 form download One-half of the part that belongs to your child must be added to your child's other income to see whether any of those benefits are taxable to your child. 2011 1040 form download Repayment of benefits. 2011 1040 form download   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. 2011 1040 form download It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. 2011 1040 form download If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. 2011 1040 form download   Your gross benefits are shown in box 3 of Form SSA-1099 or RRB-1099. 2011 1040 form download Your repayments are shown in box 4. 2011 1040 form download The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). 2011 1040 form download Use the amount in box 5 to figure whether any of your benefits are taxable. 2011 1040 form download Tax withholding and estimated tax. 2011 1040 form download   You can choose to have federal income tax withheld from your social security benefits and/or the SSEB portion of your tier 1 railroad retirement benefits. 2011 1040 form download If you choose to do this, you must complete a Form W-4V. 2011 1040 form download   If you do not choose to have income tax withheld, you may have to request additional withholding from other income or pay estimated tax during the year. 2011 1040 form download For details, see Publication 505 or the instructions for Form 1040-ES. 2011 1040 form download How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. 2011 1040 form download You cannot use Form 1040EZ. 2011 1040 form download Reporting on Form 1040. 2011 1040 form download   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 20a and the taxable part on line 20b. 2011 1040 form download If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 20a. 2011 1040 form download Reporting on Form 1040A. 2011 1040 form download   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 14a and the taxable part on line 14b. 2011 1040 form download If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 14a. 2011 1040 form download Benefits not taxable. 2011 1040 form download   If you are filing Form 1040EZ, do not report any benefits on your tax return. 2011 1040 form download If you are filing Form 1040 or Form 1040A, report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on Form 1040, line 20a, or Form 1040A, line 14a. 2011 1040 form download Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 2011 1040 form download If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. 2011 1040 form download How Much Is Taxable? If part of your benefits are taxable, how much is taxable depends on the total amount of your benefits and other income. 2011 1040 form download Generally, the higher that total amount, the greater the taxable part of your benefits. 2011 1040 form download Maximum taxable part. 2011 1040 form download   Generally, up to 50% of your benefits will be taxable. 2011 1040 form download However, up to 85% of your benefits can be taxable if either of the following situations applies to you. 2011 1040 form download The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly). 2011 1040 form download You are married filing separately and lived with your spouse at any time during 2013. 2011 1040 form download Which worksheet to use. 2011 1040 form download   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or Form 1040A. 2011 1040 form download You can use either that worksheet or Worksheet 1 in Publication 915, unless any of the following situations applies to you. 2011 1040 form download You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. 2011 1040 form download In this situation, you must use the special worksheets in Appendix B of Publication 590 to figure both your IRA deduction and your taxable benefits. 2011 1040 form download Situation (1) does not apply and you take an exclusion for interest from qualified U. 2011 1040 form download S. 2011 1040 form download savings bonds (Form 8815), for adoption benefits (Form 8839), for foreign earned income or housing (Form 2555 or Form 2555-EZ), or for income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. 2011 1040 form download In this situation, you must use Worksheet 1 in Publication 915 to figure your taxable benefits. 2011 1040 form download You received a lump-sum payment for an earlier year. 2011 1040 form download In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in Publication 915. 2011 1040 form download See Lump-sum election next. 2011 1040 form download Lump-sum election. 2011 1040 form download   You must include the taxable part of a lump-sum (retroactive) payment of benefits received in 2013 in your 2013 income, even if the payment includes benefits for an earlier year. 2011 1040 form download    This type of lump-sum benefit payment should not be confused with the lump-sum death benefit that both the SSA and RRB pay to many of their beneficiaries. 2011 1040 form download No part of the lump-sum death benefit is subject to tax. 2011 1040 form download   Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. 2011 1040 form download However, you may be able to figure the taxable part of a lump-sum payment for an earlier year separately, using your income for the earlier year. 2011 1040 form download You can elect this method if it lowers your taxable benefits. 2011 1040 form download Making the election. 2011 1040 form download   If you received a lump-sum benefit payment in 2013 that includes benefits for one or more earlier years, follow the instructions in Publication 915 under Lump-Sum Election to see whether making the election will lower your taxable benefits. 2011 1040 form download That discussion also explains how to make the election. 2011 1040 form download    Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. 2011 1040 form download Do not file an amended return for the earlier year. 2011 1040 form download Examples The following are a few examples you can use as a guide to figure the taxable part of your benefits. 2011 1040 form download Example 1. 2011 1040 form download George White is single and files Form 1040 for 2013. 2011 1040 form download He received the following income in 2013: Fully taxable pension $18,600 Wages from part-time job 9,400 Taxable interest income 990 Total $28,990 George also received social security benefits during 2013. 2011 1040 form download The Form SSA-1099 he received in January 2014 shows $5,980 in box 5. 2011 1040 form download To figure his taxable benefits, George completes the worksheet shown here. 2011 1040 form download Filled-in Worksheet 1. 2011 1040 form download Figuring Your Taxable Benefits 1. 2011 1040 form download Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 2011 1040 form download Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,980 2. 2011 1040 form download Enter one-half of line 1 2,990 3. 2011 1040 form download Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. 2011 1040 form download     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 28,990 4. 2011 1040 form download Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. 2011 1040 form download Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. 2011 1040 form download Combine lines 2, 3, 4, and 5 31,980 7. 2011 1040 form download Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 2011 1040 form download     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. 2011 1040 form download Is the amount on line 7 less than the amount on line 6?     No. 2011 1040 form download None of your social security benefits are taxable. 2011 1040 form download Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 2011 1040 form download   Yes. 2011 1040 form download Subtract line 7 from line 6 31,980 9. 2011 1040 form download If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 25,000   Note. 2011 1040 form download If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. 2011 1040 form download 85) and enter the result on line 17. 2011 1040 form download Then go to line 18. 2011 1040 form download   10. 2011 1040 form download Is the amount on line 9 less than the amount on line 8?     No. 2011 1040 form download None of your benefits are taxable. 2011 1040 form download Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 2011 1040 form download If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. 2011 1040 form download     Yes. 2011 1040 form download Subtract line 9 from line 8 6,980 11. 2011 1040 form download Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 9,000 12. 2011 1040 form download Subtract line 11 from line 10. 2011 1040 form download If zero or less, enter -0- -0- 13. 2011 1040 form download Enter the smaller of line 10 or line 11 6,980 14. 2011 1040 form download Enter one-half of line 13 3,490 15. 2011 1040 form download Enter the smaller of line 2 or line 14 2,990 16. 2011 1040 form download Multiply line 12 by 85% (. 2011 1040 form download 85). 2011 1040 form download If line 12 is zero, enter -0- -0- 17. 2011 1040 form download Add lines 15 and 16 2,990 18. 2011 1040 form download Multiply line 1 by 85% (. 2011 1040 form download 85) 5,083 19. 2011 1040 form download Taxable benefits. 2011 1040 form download Enter the smaller of line 17 or line 18. 2011 1040 form download Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $2,990 The amount on line 19 of George's worksheet shows that $2,990 of his social security benefits is taxable. 2011 1040 form download On line 20a of his Form 1040, George enters his net benefits of $5,980. 2011 1040 form download On line 20b, he enters his taxable benefits of $2,990. 2011 1040 form download Example 2. 2011 1040 form download Ray and Alice Hopkins file a joint return on Form 1040A for 2013. 2011 1040 form download Ray is retired and received a fully taxable pension of $15,500. 2011 1040 form download He also received social security benefits, and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. 2011 1040 form download Alice worked during the year and had wages of $14,000. 2011 1040 form download She made a deductible payment to her IRA account of $1,000. 2011 1040 form download Ray and Alice have two savings accounts with a total of $250 in taxable interest income. 2011 1040 form download They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. 2011 1040 form download They find none of Ray's social security benefits are taxable. 2011 1040 form download On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. 2011 1040 form download Filled-in Worksheet 1. 2011 1040 form download Figuring Your Taxable Benefits 1. 2011 1040 form download Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 2011 1040 form download Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,600 2. 2011 1040 form download Enter one-half of line 1 2,800 3. 2011 1040 form download Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. 2011 1040 form download     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 29,750 4. 2011 1040 form download Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. 2011 1040 form download Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. 2011 1040 form download Combine lines 2, 3, 4, and 5 32,550 7. 2011 1040 form download Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 2011 1040 form download     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 1,000 8. 2011 1040 form download Is the amount on line 7 less than the amount on line 6?     No. 2011 1040 form download None of your social security benefits are taxable. 2011 1040 form download Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 2011 1040 form download   Yes. 2011 1040 form download Subtract line 7 from line 6 31,550 9. 2011 1040 form download If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. 2011 1040 form download If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. 2011 1040 form download 85) and enter the result on line 17. 2011 1040 form download Then go to line 18. 2011 1040 form download   10. 2011 1040 form download Is the amount on line 9 less than the amount on line 8?     No. 2011 1040 form download None of your benefits are taxable. 2011 1040 form download Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 2011 1040 form download If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. 2011 1040 form download     Yes. 2011 1040 form download Subtract line 9 from line 8   11. 2011 1040 form download Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013   12. 2011 1040 form download Subtract line 11 from line 10. 2011 1040 form download If zero or less, enter -0-   13. 2011 1040 form download Enter the smaller of line 10 or line 11   14. 2011 1040 form download Enter one-half of line 13   15. 2011 1040 form download Enter the smaller of line 2 or line 14   16. 2011 1040 form download Multiply line 12 by 85% (. 2011 1040 form download 85). 2011 1040 form download If line 12 is zero, enter -0-   17. 2011 1040 form download Add lines 15 and 16   18. 2011 1040 form download Multiply line 1 by 85% (. 2011 1040 form download 85)   19. 2011 1040 form download Taxable benefits. 2011 1040 form download Enter the smaller of line 17 or line 18. 2011 1040 form download Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b   Example 3. 2011 1040 form download Joe and Betty Johnson file a joint return on Form 1040 for 2013. 2011 1040 form download Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. 2011 1040 form download Joe's Form RRB-1099 shows $10,000 in box 5. 2011 1040 form download Betty is a retired government worker and receives a fully taxable pension of $38,000. 2011 1040 form download They had $2,300 in taxable interest income plus interest of $200 on a qualified U. 2011 1040 form download S. 2011 1040 form download savings bond. 2011 1040 form download The savings bond interest qualified for the exclusion. 2011 1040 form download They figure their taxable benefits by completing Worksheet 1. 2011 1040 form download Because they have qualified U. 2011 1040 form download S. 2011 1040 form download savings bond interest, they follow the note at the beginning of the worksheet and use the amount from line 2 of their Schedule B (Form 1040A or 1040) on line 3 of the worksheet instead of the amount from line 8a of their Form 1040. 2011 1040 form download On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). 2011 1040 form download Filled-in Worksheet 1. 2011 1040 form download Figuring Your Taxable Benefits Before you begin: • If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. 2011 1040 form download • Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). 2011 1040 form download None of your benefits are taxable for 2013. 2011 1040 form download For more information, see Repayments More Than Gross Benefits. 2011 1040 form download • If you are filing Form 8815, Exclusion of Interest From Series EE and I U. 2011 1040 form download S. 2011 1040 form download Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. 2011 1040 form download Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. 2011 1040 form download 1. 2011 1040 form download Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 2011 1040 form download Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $10,000 2. 2011 1040 form download Enter one-half of line 1 5,000 3. 2011 1040 form download Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. 2011 1040 form download     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 40,500 4. 2011 1040 form download Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. 2011 1040 form download Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. 2011 1040 form download Combine lines 2, 3, 4, and 5 45,500 7. 2011 1040 form download Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 2011 1040 form download     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. 2011 1040 form download Is the amount on line 7 less than the amount on line 6?     No. 2011 1040 form download None of your social security benefits are taxable. 2011 1040 form download Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 2011 1040 form download   Yes. 2011 1040 form download Subtract line 7 from line 6 45,500 9. 2011 1040 form download If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. 2011 1040 form download If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. 2011 1040 form download 85) and enter the result on line 17. 2011 1040 form download Then go to line 18. 2011 1040 form download   10. 2011 1040 form download Is the amount on line 9 less than the amount on line 8?     No. 2011 1040 form download None of your benefits are taxable. 2011 1040 form download Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 2011 1040 form download If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. 2011 1040 form download     Yes. 2011 1040 form download Subtract line 9 from line 8 13,500 11. 2011 1040 form download Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 12,000 12. 2011 1040 form download Subtract line 11 from line 10. 2011 1040 form download If zero or less, enter -0- 1,500 13. 2011 1040 form download Enter the smaller of line 10 or line 11 12,000 14. 2011 1040 form download Enter one-half of line 13 6,000 15. 2011 1040 form download Enter the smaller of line 2 or line 14 5,000 16. 2011 1040 form download Multiply line 12 by 85% (. 2011 1040 form download 85). 2011 1040 form download If line 12 is zero, enter -0- 1,275 17. 2011 1040 form download Add lines 15 and 16 6,275 18. 2011 1040 form download Multiply line 1 by 85% (. 2011 1040 form download 85) 8,500 19. 2011 1040 form download Taxable benefits. 2011 1040 form download Enter the smaller of line 17 or line 18. 2011 1040 form download Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $6,275 More than 50% of Joe's net benefits are taxable because the income on line 8 of the worksheet ($45,500) is more than $44,000. 2011 1040 form download Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. 2011 1040 form download Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. 2011 1040 form download Disability payments. 2011 1040 form download   You may have received disability payments from your employer or an insurance company that you included as income on your tax return in an earlier year. 2011 1040 form download If you received a lump-sum payment from SSA or RRB, and you had to repay the employer or insurance company for the disability payments, you can take an itemized deduction for the part of the payments you included in gross income in the earlier year. 2011 1040 form download If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. 2011 1040 form download Claim the deduction or credit in the same way explained under Repayments More Than Gross Benefits , later. 2011 1040 form download Legal expenses. 2011 1040 form download   You can usually deduct legal expenses that you pay or incur to produce or collect taxable income or in connection with the determination, collection, or refund of any tax. 2011 1040 form download   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. 2011 1040 form download Repayments More Than Gross Benefits In some situations, your Form SSA-1099 or Form RRB-1099 will show that the total benefits you repaid (box 4) are more than the gross benefits (box 3) you received. 2011 1040 form download If this occurred, your net benefits in box 5 will be a negative figure (a figure in parentheses) and none of your benefits will be taxable. 2011 1040 form download Do not use a worksheet in this case. 2011 1040 form download If you receive more than one form, a negative figure in box 5 of one form is used to offset a positive figure in box 5 of another form for that same year. 2011 1040 form download If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. 2011 1040 form download Joint return. 2011 1040 form download   If you and your spouse file a joint return, and your Form SSA-1099 or RRB-1099 has a negative figure in box 5, but your spouse's does not, subtract the amount in box 5 of your form from the amount in box 5 of your spouse's form. 2011 1040 form download You do this to get your net benefits when figuring if your combined benefits are taxable. 2011 1040 form download Example. 2011 1040 form download John and Mary file a joint return for 2013. 2011 1040 form download John received Form SSA-1099 showing $3,000 in box 5. 2011 1040 form download Mary also received Form SSA-1099 and the amount in box 5 was ($500). 2011 1040 form download John and Mary will use $2,500 ($3,000 minus $500) as the amount of their net benefits when figuring if any of their combined benefits are taxable. 2011 1040 form download Repayment of benefits received in an earlier year. 2011 1040 form download   If the total amount shown in box 5 of all of your Forms SSA-1099 and RRB-1099 is a negative figure, you can take an itemized deduction for the part of this negative figure that represents benefits you included in gross income in an earlier year. 2011 1040 form download Deduction $3,000 or less. 2011 1040 form download   If this deduction is $3,000 or less, it is subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions. 2011 1040 form download Claim it on Schedule A (Form 1040), line 23. 2011 1040 form download Deduction more than $3,000. 2011 1040 form download    If this deduction is more than $3,000, you should figure your tax two ways: Figure your tax for 2013 with the itemized deduction included on Schedule A, line 28. 2011 1040 form download Figure your tax for 2013 in the following steps. 2011 1040 form download Figure the tax without the itemized deduction included on Schedule A, line 28. 2011 1040 form download For each year after 1983 for which part of the negative figure represents a repayment of benefits, refigure your taxable benefits as if your total benefits for the year were reduced by that part of the negative figure. 2011 1040 form download Then refigure the tax for that year. 2011 1040 form download Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. 2011 1040 form download Subtract the result in (c) from the result in (a). 2011 1040 form download Compare the tax figured in methods (1) and (2). 2011 1040 form download Your tax for 2013 is the smaller of the two amounts. 2011 1040 form download If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. 2011 1040 form download If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. 2011 1040 form download Check box d and enter “I. 2011 1040 form download R. 2011 1040 form download C. 2011 1040 form download 1341” in the space next to that box. 2011 1040 form download If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. 2011 1040 form download Prev  Up  Next   Home   More Online Publications