Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

2011 Tax Tables 1040ez

2010 Income Tax FormsIrs File Taxes OnlineTaxact 20112007 Tax SoftwareIrs 1040 Ez1040 Ez Form 2014File Federal And State Taxes Free OnlineFree 1040x FilingFree Irs Tax FilingIrs State Tax Forms 2013Free Filing State Income TaxE Filing Income TaxState Tax Free FileFree State Tax SoftwareFree State Tax Filing TurbotaxHow To Get A 1040x FormAmendWhat Forms Do I Need To Amend My TaxesInstructions For 1040ez FormIrsHow Do I Amend My 2012 Tax ReturnH And R Block For MilitaryFiling 2009 Taxes In 20131040ez Form BookletE File Federal State Taxes Free1040ez Instructions 2013Taxes AmendmentFree 2010 Tax Software DownloadFree Taxact1040ez FormState Tax Return EfileNonresidents State Tax Forms1040ez Form 2011 PrintableHow To File 1040x OnlineFile Taxes Online For FreeHow Do I Ammend A Tax ReturnWhen To File 1040xFiling A 1040xTurbo Tax For StudentsPrint Tax Form 1040x

2011 Tax Tables 1040ez

2011 tax tables 1040ez 21. 2011 tax tables 1040ez   Gastos Médicos y Dentales Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: ¿Qué Son Gastos Médicos? ¿Qué Gastos Puede Incluir Este Año?Estados donde rige la ley de los bienes gananciales. 2011 tax tables 1040ez ¿Qué Cantidad de los Gastos Puede Deducir? ¿De Qué Personas Puede Incluir Gastos Médicos?Usted Cónyuge Dependiente Difuntos ¿Qué Gastos Médicos se Pueden Incluir?Primas de Seguros Comidas y Alojamiento Transporte Gastos del Cuidado de un Dependiente Incapacitado ¿Cómo se Tratan los Reembolsos?Reembolso de Seguros Indemnizaciones por Lesiones Personales Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos¿Qué Formulario Debe Usar para la Declaración? Gastos de Trabajo Relacionados con un Impedimento Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia Qué Hay de Nuevo Gastos médicos y dentales. 2011 tax tables 1040ez  Comenzando el 1 de enero de 2013, usted puede deducir sólo la parte de sus gastos médicos y dentales que exceda del 10% de su ingreso bruto ajustado (AGI, por sus siglas en inglés) (7. 2011 tax tables 1040ez 5% si usted o su cónyuge tiene 65 años de edad o más). 2011 tax tables 1040ez Tarifa estándar por milla. 2011 tax tables 1040ez  La tarifa estándar por milla permitida para gastos de operación de un automóvil cuando se usa por razones médicas es 24 centavos por milla. 2011 tax tables 1040ez Vea Transporte bajo ¿Qué Gastos Médicos se Pueden Incluir?, más adelante. 2011 tax tables 1040ez Introduction Este capítulo le ayudará a determinar: Qué son gastos médicos. 2011 tax tables 1040ez Qué gastos puede incluir este año. 2011 tax tables 1040ez Qué cantidad de los gastos puede deducir. 2011 tax tables 1040ez De qué personas puede incluir gastos médicos. 2011 tax tables 1040ez Qué gastos médicos se pueden incluir. 2011 tax tables 1040ez Cómo tratar los reembolsos. 2011 tax tables 1040ez Cómo declarar la deducción en la declaración de impuestos. 2011 tax tables 1040ez Cómo declarar gastos de trabajo relacionados con la incapacidad. 2011 tax tables 1040ez Cómo declarar los costos del seguro médico si trabaja por cuenta propia. 2011 tax tables 1040ez Useful Items - You may want to see: Publicaciones 502 Medical and Dental Expenses (Gastos médicos y dentales), en inglés 969 Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para gastos médicos y otros planes para gastos médicos con beneficios tributarios), en inglés Formularios (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés ¿Qué Son Gastos Médicos? Los gastos médicos incluyen pagos por diagnóstico, cura, alivio, tratamiento o prevención de enfermedades o por tratamientos que afecten alguna parte o función del cuerpo. 2011 tax tables 1040ez Estos gastos abarcan los pagos por servicios médicos legales prestados por médicos, cirujanos, dentistas y otros profesionales de la salud. 2011 tax tables 1040ez Incluyen los costos de equipo, suministros y dispositivos de diagnósticos que se necesiten para estos propósitos. 2011 tax tables 1040ez Los gastos de cuidados médicos tienen que ser principalmente para aliviar o prevenir un defecto o enfermedad física o mental. 2011 tax tables 1040ez No incluya gastos que sean tan sólo beneficiosos para la salud en general, como vitaminas o vacaciones. 2011 tax tables 1040ez Los gastos médicos incluyen las primas pagadas por un seguro que cubra los gastos de cuidados médicos y las cantidades pagadas por transporte para recibir cuidados médicos. 2011 tax tables 1040ez Los gastos médicos también incluyen cantidades pagadas por servicios calificados de cuidados a largo plazo y cantidades limitadas pagadas por cualquier contrato de cuidados a largo plazo calificado. 2011 tax tables 1040ez ¿Qué Gastos Puede Incluir Este Año? Puede incluir sólo los gastos médicos y dentales que pagó este año, independientemente de cuándo se proveyeron los servicios. 2011 tax tables 1040ez Si paga gastos médicos por cheque, el día en que envíe o entregue el cheque suele ser la fecha de pago. 2011 tax tables 1040ez Si paga sus gastos médicos por medio de una “cuenta a pagar por teléfono” o Internet, la fecha indicada en el estado de cuentas de la institución financiera que señala cuándo se hizo el pago se considera la fecha de pago. 2011 tax tables 1040ez Si utiliza una tarjeta de crédito, incluya los gastos médicos que cargue a su tarjeta de crédito en el año en que se haga el cargo, no en el que de hecho pague el monto cargado a su tarjeta de crédito. 2011 tax tables 1040ez Declaraciones por separado. 2011 tax tables 1040ez   Si usted y su cónyuge viven en un estado donde no rigen las leyes de los bienes gananciales y presentan declaraciones por separado, cada uno de ustedes puede incluir sólo los gastos médicos que cada uno de hecho pagó. 2011 tax tables 1040ez Todos los gastos médicos pagados de una cuenta corriente conjunta en la cual son dueños por igual usted y su cónyuge se consideran pagados equitativamente por cada uno de ustedes, a menos que pueda demostrar lo contrario. 2011 tax tables 1040ez Estados donde rige la ley de los bienes gananciales. 2011 tax tables 1040ez   Si usted y su cónyuge viven en un estado donde rigen las leyes de los bienes gananciales y presentan declaraciones por separado o están inscritos como parejas de hecho en Nevada, Washington o California, todos los gastos médicos pagados de fondos de la comunidad conyugal se dividen por igual. 2011 tax tables 1040ez Cada uno de ustedes debería incluir la mitad de los gastos. 2011 tax tables 1040ez Si los gastos médicos se pagan de los fondos separados de un cónyuge, sólo el cónyuge que pagó los gastos médicos puede incluirlos. 2011 tax tables 1040ez Si usted vive en un estado donde rigen las leyes de los bienes gananciales, y no presenta una declaración conjunta, vea la Publicación 555, Community Property (Bienes gananciales), en inglés. 2011 tax tables 1040ez ¿Qué Cantidad de los Gastos Puede Deducir? Por lo general, puede deducir en el Anexo A (Formulario 1040) sólo la cantidad de sus gastos médicos y dentales que exceda del 10% (7. 2011 tax tables 1040ez 5% si usted o su cónyuge tiene 65 años de edad o más) de su ingreso bruto ajustado (AGI, por sus siglas en inglés) (línea 38 del Formulario 1040). 2011 tax tables 1040ez Ejemplo. 2011 tax tables 1040ez Usted no está casado, es menor de 65 años de edad y su ingreso bruto ajustado es $40,000. 2011 tax tables 1040ez El 10% de esa cantidad es $4,000. 2011 tax tables 1040ez Usted pagó gastos médicos de $2,500. 2011 tax tables 1040ez No puede deducir ningunos de sus gastos médicos porque éstos no son mayores que el 10% de su ingreso bruto ajustado. 2011 tax tables 1040ez ¿De Qué Personas Puede Incluir Gastos Médicos? Normalmente, puede incluir gastos médicos que pagó por usted mismo o por alguien que fuera su cónyuge o su dependiente cuando se proporcionaron los servicios o cuando usted los pagó. 2011 tax tables 1040ez Hay reglas distintas para personas fallecidas y personas nombradas en acuerdos de manutención múltiple. 2011 tax tables 1040ez Vea Manutención reclamada conforme a un acuerdo de manutención múltiple , más adelante. 2011 tax tables 1040ez Usted Puede incluir los gastos médicos que pagó por usted mismo. 2011 tax tables 1040ez Cónyuge Puede incluir los gastos médicos que pagó por su cónyuge. 2011 tax tables 1040ez Para incluir estos gastos, tiene que haber estado casado en el momento en que su cónyuge recibió los servicios médicos o en el momento en que usted los pagó. 2011 tax tables 1040ez Ejemplo 1. 2011 tax tables 1040ez María recibió tratamiento médico antes de casarse con Guillermo. 2011 tax tables 1040ez Guillermo pagó por el tratamiento después de casarse. 2011 tax tables 1040ez Guillermo puede incluir estos gastos al calcular su deducción por gastos médicos aunque Guillermo y María presenten declaraciones separadas. 2011 tax tables 1040ez Si María hubiera pagado los gastos, Guillermo no podría incluir los gastos de María en la declaración separada de él. 2011 tax tables 1040ez María incluiría las cantidades que ella pagó a lo largo del año en su declaración separada. 2011 tax tables 1040ez Si presentaran una declaración conjunta, los gastos médicos que ambos pagaron a lo largo del año se usarían para calcular la deducción de gastos médicos de ambos. 2011 tax tables 1040ez Ejemplo 2. 2011 tax tables 1040ez Este año, Juan pagó gastos médicos por su cónyuge Luisa, la cual murió el año pasado. 2011 tax tables 1040ez Juan se casó con Beatriz este año y presentan una declaración conjunta. 2011 tax tables 1040ez Debido a que Juan estaba casado con Luisa cuando ella recibió los servicios médicos, puede incluir esos gastos al calcular su deducción por gastos médicos correspondiente a este año. 2011 tax tables 1040ez Dependiente Puede incluir los gastos médicos que pagó por su dependiente. 2011 tax tables 1040ez Para incluir estos gastos, la persona tiene que haber sido su dependiente en el momento en que se proveyeron los servicios médicos o en el momento en que usted pagó los gastos. 2011 tax tables 1040ez Generalmente, una persona puede considerarse su dependiente para propósitos de la deducción de gastos médicos si se cumplen los dos requisitos siguientes: La persona era hijo calificado (definido más adelante) o pariente calificado (definido más adelante) y La persona era ciudadana o nacional de los Estados Unidos o era residente de los Estados Unidos, Canadá o México. 2011 tax tables 1040ez Si su hijo calificado fue adoptado, vea el tema que se presenta a continuación, Excepción por hijo adoptivo . 2011 tax tables 1040ez Puede incluir los gastos médicos que pagó a nombre de una persona que hubiera sido su dependiente, salvo que: Dicha persona recibió ingresos brutos de $3,900 o más en 2013, Dicha persona presentó una declaración conjunta para el año 2013 o Usted, o su cónyuge si presentan una declaración conjunta, puede ser reclamado como dependiente en la declaración de 2013 de otra persona. 2011 tax tables 1040ez Excepción por hijo adoptivo. 2011 tax tables 1040ez   Si usted es ciudadano o nacional estadounidense y su hijo adoptivo vivió con usted como miembro de su unidad familiar durante el año 2013, dicho hijo no tiene que ser ciudadano o nacional estadounidense ni ser residente de los Estados Unidos, Canadá o México. 2011 tax tables 1040ez Hijo Calificado Un hijo calificado es un hijo que: Es su hijo o hija, hijastro o hijastra, hijo de crianza, hermano o hermana, hermanastro o hermanastra, medio hermano o media hermana o descendiente de cualquiera de ellos (por ejemplo, su nieto, sobrino o sobrina), Tenía: Menos de 19 años de edad al final del año 2013 y era menor que usted (o su cónyuge, si presenta una declaración conjunta), Menos de 24 años de edad al final del año 2013, era estudiante de tiempo completo y menor que usted (o su cónyuge, si presenta una declaración conjunta) o Cualquier edad y estaba total y permanentemente incapacitado, Vivió con usted por más de la mitad del año 2013, No proveyó más de la mitad de su propia manutención durante el año 2013 y No presentó una declaración conjunta, a menos que la haya presentado únicamente para reclamar un reembolso. 2011 tax tables 1040ez Hijo adoptivo. 2011 tax tables 1040ez   Un hijo legalmente adoptado se considera su propio hijo. 2011 tax tables 1040ez Esto incluye a un hijo colocado legalmente bajo su cargo para adopción legal. 2011 tax tables 1040ez   Puede incluir los gastos médicos que pagó por un hijo antes de la adopción si el hijo reunía los requisitos para ser su dependiente cuando se proveyeron los servicios médicos o cuando se pagaron los gastos. 2011 tax tables 1040ez   Si reintegra a una agencia de adopciones o a otras personas los gastos médicos que ellas pagaron bajo un acuerdo con usted, es como si usted hubiera pagado dichos gastos con tal de que demuestre claramente que el pago es directamente atribuible al cuidado médico del hijo. 2011 tax tables 1040ez   Pero si usted paga a la agencia o a otra persona el cuidado médico que fue provisto y pagado antes de que empezaran las negociaciones de adopción, no los puede incluir como gastos médicos. 2011 tax tables 1040ez    Tal vez pueda tomar un crédito por otros gastos relacionados con la adopción. 2011 tax tables 1040ez Vea las Instrucciones para el Formulario 8839, Qualified Adoption Expenses (Gastos calificados de adopciones), en inglés, para más información. 2011 tax tables 1040ez Hijo de padres divorciados o separados. 2011 tax tables 1040ez   Para propósitos de la deducción de gastos médicos y dentales, un hijo de padres divorciados o separados puede considerarse dependiente de ambos padres. 2011 tax tables 1040ez Cada padre puede incluir los gastos médicos que él o ella pague por el hijo, aunque el otro padre declare la exención de dependencia del hijo, si: El hijo queda bajo la custodia de uno o ambos padres por más de la mitad del año, El hijo recibe más de la mitad de su manutención durante el año de sus padres y Los padres del hijo: Están divorciados o legalmente separados bajo un fallo de divorcio o de manutención por separación judicial, Están separados bajo un acuerdo de separación judicial escrito o Viven separados en todo momento durante los últimos 6 meses del año. 2011 tax tables 1040ez Esto no corresponde si la exención del hijo se reclama conforme a un acuerdo de manutención múltiple (explicado más adelante). 2011 tax tables 1040ez Pariente Calificado Un pariente calificado es una persona: Que es su: Hijo o hija, hijastro o hijastra, hijo de crianza o descendiente de cualquiera de ellos (por ejemplo, su nieto), Hermano o hermana, medio hermano o media hermana o un hijo de cualquiera de ellos, Padre, madre o antecesor o hermano o hermana de cualquiera de ellos (por ejemplo, su abuelo o abuela, o tío o tía), Hermanastro o hermanastra, padrastro, madrastra, yerno, nuera, suegro o suegra, cuñado o cuñada o Cualquier otra persona (que no sea su cónyuge) que haya vivido con usted durante todo el año como integrante de su unidad familiar si su relación no violó la ley local, Quien no era hijo calificado (vea Hijo Calificado , anteriormente) de cualquier otra persona para el año 2013 y Para la cual usted proveyó más de la mitad de la manutención del año 2013. 2011 tax tables 1040ez Pero vea Hijo de padres divorciados o separados , anteriormente, y Manutención reclamada conforme a un acuerdo de manutención múltiple, que aparece a continuación. 2011 tax tables 1040ez Manutención reclamada conforme a un acuerdo de manutención múltiple. 2011 tax tables 1040ez   Si se considera que usted proveyó más de la mitad de la manutención de un pariente conforme a un acuerdo de manutención múltiple, puede incluir los gastos médicos que pague por dicho pariente. 2011 tax tables 1040ez El acuerdo de manutención múltiple se usa cuando dos o más personas proveen más de la mitad de la manutención de una persona, pero ninguna persona sola provee más de la mitad. 2011 tax tables 1040ez   Todos los demás gastos médicos pagados por otras personas que firmaron con usted el acuerdo no pueden ser incluidos como gastos médicos por nadie. 2011 tax tables 1040ez Sin embargo, usted puede incluir la totalidad de la cantidad no reembolsada que usted pagó por concepto de gastos médicos. 2011 tax tables 1040ez Ejemplo. 2011 tax tables 1040ez Usted y sus tres hermanos proveen cada uno una cuarta parte del total de la manutención de su madre. 2011 tax tables 1040ez Conforme a un acuerdo de manutención múltiple, usted declara a su madre como su dependiente. 2011 tax tables 1040ez Usted pagó todos sus gastos médicos. 2011 tax tables 1040ez Sus hermanos le reembolsaron a usted las tres cuartas partes de dichos gastos. 2011 tax tables 1040ez Al calcular su deducción de gastos médicos, usted puede incluir sólo una cuarta parte de los gastos médicos de su madre. 2011 tax tables 1040ez Sus hermanos no pueden incluir ninguna parte de los gastos. 2011 tax tables 1040ez Sin embargo, si usted y sus hermanos comparten los gastos que no sean de manutención médica y usted paga por separado todos los gastos médicos de su madre, usted puede incluir la cantidad no reembolsada que pagó por concepto de gastos médicos en los gastos médicos de usted. 2011 tax tables 1040ez Difuntos Los gastos médicos que fueron pagados por el difunto antes de que falleciera se incluyen al calcular las deducciones por gastos médicos y dentales en la declaración de impuestos final sobre el ingreso del difunto. 2011 tax tables 1040ez Esto incluye gastos tanto para el cónyuge y los dependientes del difunto como para el mismo difunto. 2011 tax tables 1040ez El sobreviviente o representante personal de un difunto puede optar por tratar ciertos gastos médicos del difunto pagados por el caudal hereditario del mismo como si hubieran sido pagados por el difunto en el momento en que se le proveyeron los servicios médicos. 2011 tax tables 1040ez Los gastos se tienen que pagar dentro del plazo de 1 año a partir del día siguiente al día del fallecimiento. 2011 tax tables 1040ez Si usted es el sobreviviente o representante personal que elige esta opción, tendrá que adjuntar un documento escrito al Formulario 1040 del difunto (o la declaración enmendada del difunto, Formulario 1040X) explicando que los gastos no han sido y no serán declarados en la declaración del impuesto del caudal hereditario. 2011 tax tables 1040ez Los gastos médicos calificados que el difunto pagó antes de su muerte no son deducibles si fueron pagados por medio de una distribución exenta de impuestos proveniente de una cuenta Archer MSA de ahorros médicos, cuenta Medicare Advantage MSA u otra cuenta de ahorros para gastos médicos. 2011 tax tables 1040ez Las declaraciones enmendadas y reclamaciones de reembolsos se explican en el capítulo 1 . 2011 tax tables 1040ez ¿Y si usted paga gastos médicos de un cónyuge fallecido o un dependiente fallecido?   Si usted pagó gastos médicos para su cónyuge o dependiente fallecido, inclúyalos como gastos médicos en su Formulario 1040 en el año en que fueron pagados, independientemente de si se pagan antes o después de la muerte del difunto. 2011 tax tables 1040ez Los gastos pueden ser incluidos si la persona era su cónyuge o dependiente en el momento en que se proveyeron los servicios médicos o en el momento en que usted pagó los gastos. 2011 tax tables 1040ez ¿Qué Gastos Médicos se Pueden Incluir? Use la Tabla 21-1, anteriormente, como guía para determinar qué gastos médicos y dentales puede incluir en el Anexo A (Formulario 1040). 2011 tax tables 1040ez Esta tabla no abarca todos los gastos médicos en los que se puede incurrir. 2011 tax tables 1040ez Para determinar si un gasto no indicado en la tabla se puede incluir en el cálculo de la deducción por gastos médicos, vea la sección ¿Qué Son Gastos Médicos? , anteriormente. 2011 tax tables 1040ez Tabla 21-1. 2011 tax tables 1040ez Lista de Gastos Médicos y Dentales. 2011 tax tables 1040ez Vea la Publicación 502 para más información sobre estos gastos, entre otros. 2011 tax tables 1040ez Puede incluir: No puede incluir: Vendas Píldoras anticonceptivas recetadas por su médico Escaneo electrónico del cuerpo Libros en Braille Extractor de leche materna (sacaleches) y suministros relacionados Gastos de capital para equipo o mejoras a su vivienda que se necesitan para el cuidado médico (vea la hoja de trabajo de la Publicación 502, en inglés) Dispositivos de diagnóstico Gastos de un donante de órganos Cirugía ocular —para promover el funcionamiento correcto del ojo Ciertos procedimientos para aumentar la fertilidad Perros guía u otros animales de ayuda para personas ciegas, sordas o incapacitadas Cargos por servicios hospitalarios (pruebas de laboratorio, terapia, servicios de enfermería, cirugía, etc. 2011 tax tables 1040ez ) Eliminación de pintura a base de plomo Aborto legal Operación legal para evitar tener niños tal como una vasectomía o ligadura de trompas Contratos calificados del cuidado a largo plazo Comidas y alojamiento provistos por un hospital durante un tratamiento médico Cargos por servicios médicos (de médicos, dentistas, cirujanos, especialistas y otros profesionales médicos) Primas de la Parte D de Medicare Primas de seguros médicos y hospitalarios Servicios de enfermería Equipo de oxígeno y oxígeno Parte del cargo por cuidados de vida pagados a un hogar de ancianos designado para cuidados médicos Exámen físico Paquete para pruebas de embarazo Medicamentos recetados (por un médico) e insulina Tratamiento siquiátrico y sicológico Impuesto al Seguro Social, Impuesto al Medicare, prestaciones por desempleo (FUTA) e impuesto estatal sobre el salario de un trabajador que provee cuidados médicos (vea Salarios por servicios de enfermería, más adelante) Artículos especiales (piernas y brazos artificiales, dientes postizos, lentes (espejuelos), lentes de contacto, audífonos, muletas, sillas de ruedas, etc. 2011 tax tables 1040ez ) Educación especial para personas mental o físicamente incapacitadas Programas para dejar de fumar Transporte para cuidados médicos necesarios Tratamiento en un centro de rehabilitación para la adicción a drogas o alcohol (incluye las comidas y el alojamiento provistos por el centro) Salarios por servicios de enfermería Reducción de peso, ciertos gastos relacionados con la obesidad Cuidado infantil Agua embotellada Aportaciones hechas a una cuenta Archer MSA de ahorros médicos (vea la Publicación 969, en inglés) Servicio de pañales Gastos por concepto de su salud en general (aunque usted esté siguiendo los consejos de su médico) tales como: —La cuota de un club deportivo —Ayuda doméstica (incluso si es por recomendación de un médico) —Actividades sociales, tales como cursos de baile o de natación —Viaje para la mejora general de la salud Reembolsos de una cuenta para gastos médicos flexible (flexible spending account) (si las aportaciones fueron hechas antes de impuestos) Gastos de funeral, sepelio o cremación Pagos hechos a cuentas de ahorros para gastos médicos Operación, tratamiento o medicamento ilegal Pólizas de seguro de vida o de protección de ingresos, ni pólizas que proporcionen pagos en caso de pérdida de la vida, una extremidad, la vista, etc. 2011 tax tables 1040ez Ropa de maternidad Seguro médico incluido en una póliza de seguro de automóvil que cubra a todas las personas lesionadas en el automóvil o por el mismo Medicamentos que usted compre sin receta Cuidado de enfermería para un bebé que tenga buena salud Medicamentos recetados que usted trajo (o pidió por envío) de otro país, en la mayoría de los casos Suplementos nutritivos, vitaminas, suplementos a base de hierbas, “medicinas naturales”, etc. 2011 tax tables 1040ez , a menos que sean recomendados por un profesional médico como tratamiento para un padecimiento médico específico que haya sido diagnosticado por un médico Cirugía para propósitos puramente cosméticos Pasta de dientes, artículos de tocador, cosméticos, etc. 2011 tax tables 1040ez Blanqueamiento de dientes Gastos de reducción de peso que no sean para el tratamiento de la obesidad u otra enfermedad Primas de Seguros Puede incluir en los gastos médicos las primas que pague por pólizas de seguros que cubran los cuidados médicos. 2011 tax tables 1040ez Las pólizas de cuidados médicos pueden pagar por tratamientos que abarcan: Hospitalización, servicios de cirugía, radiografías, Medicamentos recetados e insulina, Cuidado dental, Reemplazo de lentes de contacto perdidos o dañados o Cuidados a largo plazo (sujetos a limitaciones adicionales). 2011 tax tables 1040ez Vea Qualified Long-Term Care Insurance Contracts (Contratos de seguro de cuidados a largo plazo calificados) en la Publicación 502, en inglés. 2011 tax tables 1040ez Si tiene una póliza que pague por cuidados que no sean médicos, puede incluir las primas por la parte de la póliza que corresponda a los cuidados médicos si el cargo por esta parte es razonable. 2011 tax tables 1040ez El costo de la parte médica se tiene que indicar por separado en el contrato del seguro o se le tiene que entregar a usted en un estado de cuentas por separado. 2011 tax tables 1040ez Nota: Al calcular la cantidad de primas de seguros que puede incluir en los gastos médicos en el Anexo A, no incluya ningún pago adelantado del crédito tributario por cobertura del seguro médico que aparezca en el recuadro 1 del Formulario 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments (Pagos adelantados del crédito tributario por cobertura de seguro médico (HCTC, por sus siglas en inglés)). 2011 tax tables 1040ez Además, no incluya las primas de seguro que corresponden a un hijo no dependiente menor de 27 años de edad si sus primas aumentaron como resultado de incluir a este hijo en su póliza. 2011 tax tables 1040ez Plan de seguro médico provisto por el empleador. 2011 tax tables 1040ez   No incluya en sus gastos médicos y dentales ninguna prima de seguro pagada por un plan de seguro médico provisto por el empleador a menos que las primas se incluyan en el recuadro 1 del Formulario W-2. 2011 tax tables 1040ez Además, no incluya ningún otro gasto médico o dental pagado por dicho plan a menos que la cantidad pagada se incluya en el recuadro 1 del Formulario W-2. 2011 tax tables 1040ez Ejemplo. 2011 tax tables 1040ez Usted es empleado federal que participa en el plan de conversión de primas del programa de Federal Employee Health Benefits o FEHB, por sus siglas en inglés (Beneficios de salud para empleados federales). 2011 tax tables 1040ez Su parte de la prima del FEHB se paga mediante una reducción de su salario antes de imponerle impuestos. 2011 tax tables 1040ez Como usted es un empleado cuyas primas de seguro se pagan con dinero que nunca se incluye en sus ingresos brutos, no puede deducir las primas que fueron pagadas con dicho dinero. 2011 tax tables 1040ez Servicios de cuidado a largo plazo. 2011 tax tables 1040ez   Las aportaciones hechas por su empleador para proveer cobertura por servicios de cuidados a largo plazo calificados bajo una cuenta para gastos médicos flexible, o cuenta similar, tienen que ser incluidas en sus ingresos. 2011 tax tables 1040ez Esta cantidad será declarada como salario en el recuadro 1 del Formulario W-2. 2011 tax tables 1040ez Plan de reembolso de gastos médicos. 2011 tax tables 1040ez   Si tiene gastos médicos que son reembolsados por un plan de reembolso de gastos médicos (HRA, por sus siglas en inglés), no puede incluirlos en sus gastos médicos. 2011 tax tables 1040ez Esto se debe a que un HRA es financiado únicamente por el empleador. 2011 tax tables 1040ez Funcionarios jubilados del sector de seguridad pública. 2011 tax tables 1040ez   Si usted es funcionario jubilado de seguridad pública, no incluya como gastos médicos ninguna prima de un seguro médico o de cuidados a largo plazo si eligió que dicha prima se pagara con distribuciones exentas de impuestos procedentes de su plan de jubilación. 2011 tax tables 1040ez Esto corresponde solamente a distribuciones que de otro modo se incluirían en los ingresos. 2011 tax tables 1040ez Medicare A. 2011 tax tables 1040ez   Si está cubierto bajo el Seguro Social (o si es empleado del gobierno que pagó el impuesto del Medicare), está inscrito en el Medicare A. 2011 tax tables 1040ez El impuesto sobre la nómina pagado para el Medicare A no es gasto médico. 2011 tax tables 1040ez   Si no está cubierto bajo el Seguro Social (o si no es empleado del gobierno que pagó el impuesto del Medicare), puede inscribirse voluntariamente en el Medicare A. 2011 tax tables 1040ez En esta situación, puede incluir las primas pagadas por concepto de Medicare A como gasto médico. 2011 tax tables 1040ez Medicare B. 2011 tax tables 1040ez    Medicare B es un seguro médico suplementario. 2011 tax tables 1040ez Las primas que paga por concepto del Medicare B son un gasto médico. 2011 tax tables 1040ez Verifique la información que recibió de la Administración del Seguro Social para averiguar la prima correspondiente. 2011 tax tables 1040ez Medicare D. 2011 tax tables 1040ez    Medicare D es un programa voluntario de seguro para medicamentos recetados dirigido a personas con Medicare A o B. 2011 tax tables 1040ez Puede incluir las primas que pague por el Medicare D como un gasto médico. 2011 tax tables 1040ez Primas de seguros pagadas por adelantado. 2011 tax tables 1040ez   Las primas que pague antes de cumplir 65 años de edad por seguros de cuidados médicos a nombre de usted, su cónyuge o sus dependientes después de que usted alcance la edad de 65 años son gastos de cuidados médicos en el año en que se pagan si son: Pagaderas en plazos anuales fijos, o plazos más frecuentes y Pagaderas por al menos 10 años, o hasta que cumpla 65 años de edad (pero no por menos de 5 años). 2011 tax tables 1040ez Licencia por enfermedad sin usar para pagar primas. 2011 tax tables 1040ez   Tiene que incluir en los ingresos brutos los pagos en efectivo que reciba a la fecha de jubilarse por licencia de enfermedad que no haya usado. 2011 tax tables 1040ez También tiene que incluir en los ingresos brutos el valor de la licencia sin usar que, según usted elija, su empleador utiliza para cubrir el costo de su participación continuada en el plan de salud del empleador después de jubilarse. 2011 tax tables 1040ez Puede incluir este costo de participación continuada en el plan médico como gasto médico. 2011 tax tables 1040ez   Si participa en un plan de salud en el que su empleador utiliza automáticamente el valor de la licencia por enfermedad sin usar para cubrir el costo de su participación continuada en el plan de salud (y usted no tiene la opción de recibir dinero en efectivo), no incluya el valor de la licencia por enfermedad sin usar en los ingresos brutos. 2011 tax tables 1040ez No puede incluir este costo de su participación continuada en dicho plan de salud como gasto médico. 2011 tax tables 1040ez Comidas y Alojamiento Puede incluir en los gastos médicos el costo de comidas y alojamiento en un hospital o institución parecida si el motivo principal para estar allí es recibir cuidados médicos. 2011 tax tables 1040ez Vea Hogar de ancianos y de convalecencia , más adelante. 2011 tax tables 1040ez Tal vez pueda incluir en los gastos médicos el costo de alojamiento que no sea en un hospital o institución semejante. 2011 tax tables 1040ez Puede incluir el costo de tal alojamiento mientras esté lejos de su casa si se reúnen todos los siguientes requisitos: El alojamiento es principal y esencialmente para fines de cuidado médico. 2011 tax tables 1040ez El cuidado médico lo provee un médico de un hospital autorizado o de un centro médico asociado con un hospital autorizado o equivalente al mismo. 2011 tax tables 1040ez El alojamiento no es lujoso ni extravagante, dadas las circunstancias. 2011 tax tables 1040ez El placer personal, el recreo o las vacaciones no son factores significativos de la estadía fuera de su hogar. 2011 tax tables 1040ez La cantidad que incluya en los gastos médicos por concepto de alojamiento no puede ser mayor de $50 por cada noche por persona. 2011 tax tables 1040ez Puede incluir el alojamiento para una persona que viaje con la persona que recibe el cuidado médico. 2011 tax tables 1040ez Por ejemplo, si un padre o una madre viaja con un hijo enfermo, se pueden incluir hasta $100 por noche como gasto médico por alojamiento. 2011 tax tables 1040ez No se incluyen comidas. 2011 tax tables 1040ez Hogar de ancianos y de convalecencia. 2011 tax tables 1040ez   Puede incluir en los gastos médicos el costo del cuidado médico en un hogar de ancianos y de convalecencia, residencia de ancianos o un centro similar para usted, su cónyuge o sus dependientes. 2011 tax tables 1040ez Esto incluye el costo de comidas y alojamiento en el hogar o residencia si un motivo principal para estar allí es recibir cuidado médico. 2011 tax tables 1040ez   No incluya el costo de comidas y alojamiento si el motivo para estar en el hogar o residencia es personal. 2011 tax tables 1040ez Puede, sin embargo, incluir en los gastos médicos la parte del costo que corresponda al cuidado médico o de convalecencia. 2011 tax tables 1040ez Transporte Incluya en los gastos médicos cantidades pagadas por transporte si es principal y esencialmente para fines de cuidados médicos. 2011 tax tables 1040ez Puede incluir: Tarifas de autobús, taxi, tren o avión o servicios de ambulancia, Gastos de transporte de un padre o una madre que tiene que acompañar a un hijo que necesita cuidado médico, Gastos de transporte de una enfermera u otra persona que pueda poner inyecciones, suministrar medicamentos u otro tratamiento necesario para un paciente que viaje para recibir cuidado médico y que no pueda viajar solo y Gastos de transporte por visitas regulares a un dependiente que tenga una enfermedad mental, si dichas visitas son recomendadas como parte de su tratamiento. 2011 tax tables 1040ez Gastos de automóvil. 2011 tax tables 1040ez   Puede incluir gastos de bolsillo, tal como el costo de gasolina y aceite, cuando use su automóvil por razones médicas. 2011 tax tables 1040ez No puede incluir depreciación, seguro, reparaciones generales ni gastos de mantenimiento. 2011 tax tables 1040ez   Si no desea usar los gastos reales para el año 2013, puede usar una tarifa estándar de 24 centavos. 2011 tax tables 1040ez    También, puede incluir cargos por estacionamiento y peaje. 2011 tax tables 1040ez Puede añadir estos cargos a sus gastos médicos independientemente de si usa los gastos reales o la tarifa estándar por milla. 2011 tax tables 1040ez Ejemplo. 2011 tax tables 1040ez En 2013, Guillermo Martínez manejó 2,800 millas por razones médicas. 2011 tax tables 1040ez Gastó $500 en gasolina, $30 en aceite y $100 en peajes y estacionamiento. 2011 tax tables 1040ez Quiere calcular la cantidad que puede incluir en gastos médicos de ambas maneras para ver cuál de las dos le da la mayor deducción. 2011 tax tables 1040ez Calcula primero los gastos reales. 2011 tax tables 1040ez Suma los $500 por gasolina, $30 por aceite y $100 por peaje y estacionamiento, lo que da un total de $630. 2011 tax tables 1040ez Luego, Guillermo calcula la cantidad de la tarifa estándar por milla. 2011 tax tables 1040ez Multiplica las 2,800 millas por 24 centavos por milla y llega a un total de $672. 2011 tax tables 1040ez Luego, añade los $100 por peaje y estacionamiento, lo que da un total de $772. 2011 tax tables 1040ez Guillermo incluye los gastos de automóvil de $772 con sus demás gastos médicos para el año, ya que $772 es más que los $630 que calculó usando sus gastos reales. 2011 tax tables 1040ez Gastos de transporte que no puede incluir. 2011 tax tables 1040ez   No puede incluir en los gastos médicos el costo de los gastos de transporte en las siguientes situaciones: Ida y vuelta del trabajo, aun si su condición exije un medio de transporte poco común. 2011 tax tables 1040ez Viajes por motivos puramente personales a otra ciudad para una operación u otros cuidados médicos. 2011 tax tables 1040ez Viajes que son únicamente para mejorar la salud en general. 2011 tax tables 1040ez Los costos de operar un automóvil especialmente equipado por motivos que no sean médicos. 2011 tax tables 1040ez Gastos del Cuidado de un Dependiente Incapacitado Algunos gastos de cuidado de un dependiente incapacitado podrían reunir los requisitos para ser: Gastos médicos o Gastos relacionados con el empleo para reclamar un crédito por el cuidado de dependientes. 2011 tax tables 1040ez (Vea el capítulo 32 y la Publicación 503, Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés). 2011 tax tables 1040ez Puede escoger aplicarlos de una u otra manera siempre que no use los mismos gastos para reclamar tanto un crédito como una deducción por gastos médicos. 2011 tax tables 1040ez ¿Cómo se Tratan los Reembolsos? Puede incluir en los gastos médicos únicamente las cantidades pagadas durante el año tributario para las cuales no recibió ningún reembolso de seguros ni de otro tipo. 2011 tax tables 1040ez Reembolso de Seguros Tiene que deducir del total de sus gastos médicos incurridos durante el año todos los reembolsos de gastos médicos que reciba de seguros u otras fuentes a lo largo del año. 2011 tax tables 1040ez Esto incluye los pagos de Medicare. 2011 tax tables 1040ez Aun si una póliza provee reembolso sólo por ciertos gastos médicos específicos, tiene que restar las cantidades que reciba de esa póliza del total de sus gastos médicos, incluyendo aquéllos que dicha póliza no reembolsa. 2011 tax tables 1040ez Ejemplo. 2011 tax tables 1040ez Usted tiene pólizas de seguros que cubren sus facturas de hospital y de médicos pero no sus facturas de cuidados de enfermería. 2011 tax tables 1040ez El pago que recibe del seguro para cubrir las facturas del hospital y de médico es superior a lo que le cobraron. 2011 tax tables 1040ez Al calcular su deducción médica, tiene que deducir de la cantidad total que gastó en cuidados médicos la cantidad total que recibió del seguro aun si las pólizas no cubren algunos de sus gastos médicos. 2011 tax tables 1040ez Plan (arreglo) de reembolso de gastos médicos. 2011 tax tables 1040ez   Un plan (arreglo) de reembolsos médicos (HRA, por sus siglas en inglés) es un plan establecido con fondos del empleador que reembolsa gastos de cuidados médicos a los empleados y permite trasladar al año siguiente cantidades no usadas. 2011 tax tables 1040ez Un plan HRA es financiado sólo por el empleador y los reembolsos por gastos médicos (hasta una cantidad máxima de dinero por período de cobertura) no se incluyen en sus ingresos. 2011 tax tables 1040ez Otros reembolsos. 2011 tax tables 1040ez   Por lo general, no se deduce de los gastos médicos la cantidad de los pagos que recibe por concepto de: La pérdida permanente o la pérdida del uso de un miembro o función del cuerpo (pérdida de una extremidad, vista, oído, etc. 2011 tax tables 1040ez ) o la desfiguración, siempre y cuando el pago se base en la naturaleza de la lesión, independientemente de cuánto tiempo esté ausente del trabajo o La pérdida de ingresos. 2011 tax tables 1040ez   Sin embargo, tiene que deducir de sus gastos médicos la parte de esos pagos que esté destinada a costos médicos. 2011 tax tables 1040ez Vea Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos , más adelante. 2011 tax tables 1040ez   Para saber cómo tratar las indemnizaciones recibidas por lesiones personales o enfermedad, vea Indemnizaciones por Lesiones Personales , más adelante. 2011 tax tables 1040ez No tiene una deducción médica si se le reembolsan todos sus gastos médicos del año. 2011 tax tables 1040ez Reembolso en exceso. 2011 tax tables 1040ez   Si se le reembolsa más de sus gastos médicos, podría verse obligado a incluir el excedente en los ingresos. 2011 tax tables 1040ez Puede utilizar la Figura 21-A como guía para decidir si alguna parte de su reembolso está sujeta a impuestos. 2011 tax tables 1040ez Primas pagadas por usted. 2011 tax tables 1040ez   Tiene un reembolso en exceso si paga la totalidad de la prima de su seguro médico, o todos los costos de un plan similar, y los pagos de seguro u otros reembolsos son mayores al total de los gastos médicos del año. 2011 tax tables 1040ez Generalmente no se incluye un reembolso en exceso en el ingreso bruto. 2011 tax tables 1040ez Primas pagadas por usted y su empleador. 2011 tax tables 1040ez   Si tanto usted como su empleador contribuyen a su plan de seguro médico y las aportaciones de su empleador no están incluidas en su ingreso bruto, tiene que incluir en su ingreso bruto la parte del reembolso en exceso contribuida por su empleador. 2011 tax tables 1040ez   Vea la Publicación 502, en inglés, para calcular el monto del reembolso en exceso que tiene que incluir en su ingreso bruto. 2011 tax tables 1040ez Reembolso en un año posterior. 2011 tax tables 1040ez   Si se le reembolsan en un año posterior los gastos médicos que dedujo en un año anterior, normalmente tiene que declarar el reembolso como ingreso hasta la cantidad que dedujo anteriormente por gastos médicos. 2011 tax tables 1040ez   No obstante, no declare como ingresos el reembolso que recibió, hasta la cantidad de deducciones médicas que no redujeron su impuesto del año anterior. 2011 tax tables 1040ez Para más información sobre la recuperación de una cantidad que declaró como deducción detallada en un año anterior, vea Recuperaciones de Deducciones Detalladas , en el capítulo 12. 2011 tax tables 1040ez    Figura 21-A. 2011 tax tables 1040ez ¿Es Tributable su Reembolso Médico en Exceso? Please click here for the text description of the image. 2011 tax tables 1040ez Figura 21−A. 2011 tax tables 1040ez ¿Es Tributable su Reembolso Médico en Exceso? Gastos médicos no deducidos. 2011 tax tables 1040ez   Si no dedujo un gasto médico en el año en que lo pagó porque sus gastos médicos no fueron más del 10% de su ingreso bruto ajustado (7. 2011 tax tables 1040ez 5% si usted o su cónyuge tiene 65 años de edad o más) o porque no detalló las deducciones, no incluya en sus ingresos el reembolso hasta el máximo de la cantidad del gasto. 2011 tax tables 1040ez No obstante, si el reembolso es mayor que el gasto, vea Reembolso en exceso , anteriormente. 2011 tax tables 1040ez Ejemplo. 2011 tax tables 1040ez En 2013, usted no estuvo casado, era menor de 65 años de edad y tuvo gastos médicos de $500. 2011 tax tables 1040ez No puede deducir los $500 porque es menos del 10% de su ingreso bruto ajustado. 2011 tax tables 1040ez Si, en un año posterior, se le reembolsa alguna parte de los $500 en gastos médicos, entonces usted no incluye esa cantidad en su ingreso bruto. 2011 tax tables 1040ez Indemnizaciones por Lesiones Personales Si recibe una indemnización en una demanda por lesiones personales, parte de esa indemnización podría corresponder a gastos médicos que dedujo en un año anterior. 2011 tax tables 1040ez De ser así, tiene que incluir esa parte en sus ingresos del año en el que la recibe en la medida en que dicha cantidad redujo sus ingresos tributables en el año anterior. 2011 tax tables 1040ez Vea Reembolso en un año posterior , presentado anteriormente bajo ¿Cómo se Tratan los Reembolsos? Gastos médicos futuros. 2011 tax tables 1040ez   Si recibe una indemnización por lesiones personales en una demanda por daños y perjuicios, parte de dicha indemnización podría estar destinada a futuros gastos médicos. 2011 tax tables 1040ez De ser así, tiene que reducir todos los gastos médicos futuros en los que incurra por esas lesiones hasta que se agote la cantidad que recibió. 2011 tax tables 1040ez Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos Una vez que haya determinado qué gastos médicos puede incluir, calcule y declare la deducción en su declaración de impuestos. 2011 tax tables 1040ez ¿Qué Formulario Debe Usar para la Declaración? Calcule la deducción por gastos médicos en el Anexo A (Formulario 1040). 2011 tax tables 1040ez No puede declarar gastos médicos en el Formulario 1040A ni en el Formulario 1040EZ. 2011 tax tables 1040ez Si necesita más información sobre las deducciones detalladas o no está seguro de poder detallar sus deducciones, vea el capítulo 20 de esta publicación. 2011 tax tables 1040ez Anote la cantidad que pagó por gastos médicos y dentales en el Anexo A (Formulario 1040). 2011 tax tables 1040ez Esta cantidad debería ser los gastos que no fueron reembolsados por seguros o alguna otra fuente. 2011 tax tables 1040ez Por lo general, puede deducir únicamente la cantidad de sus gastos médicos y dentales que sea más del 10% de su ingreso bruto ajustado (7. 2011 tax tables 1040ez 5% si usted o su cónyuge tiene 65 años de edad o más), el cual se encuentra en la línea 38 del Formulario 1040. 2011 tax tables 1040ez Gastos de Trabajo Relacionados con un Impedimento Si usted es una persona con una discapacidad, puede tomar una deducción de gastos de negocio que sean necesarios para poder trabajar. 2011 tax tables 1040ez Si toma una deducción de estos gastos de negocio relacionados con un impedimento, no reclame una deducción médica por los mismos gastos. 2011 tax tables 1040ez Usted tiene una discapacidad si tiene: Una discapacidad física o mental (por ejemplo, ceguera o sordera) que lo limite funcionalmente para trabajar o Un impedimento físico o mental (por ejemplo, un impedimento de la vista o del oído) que limita considerablemente una o más de las actividades importantes de su vida, como llevar a cabo tareas manuales, caminar, hablar, respirar, aprender o trabajar. 2011 tax tables 1040ez Definición de gastos de trabajo relacionados con un impedimento. 2011 tax tables 1040ez   Los “gastos de trabajo relacionados con un impedimento” son los gastos de negocio habituales y necesarios que: Son necesarios para que usted haga su trabajo de modo satisfactorio, Son para bienes y servicios que no se exigen ni se usan, salvo de manera imprevista, en sus actividades personales y No están cubiertos por otras leyes que rigen el impuesto sobre el ingreso. 2011 tax tables 1040ez Dónde se anota la deducción. 2011 tax tables 1040ez   Si trabaja por cuenta propia, deduzca los gastos de negocio en el formulario correspondiente (Anexo C, C-EZ, E o F) para declarar ingresos y gastos de negocio. 2011 tax tables 1040ez   Si es empleado, llene el Formulario 2106, Employee Business Expenses (Gastos de negocio del empleado), o el Formulario 2106-EZ, Unreimbursed Employee Business Expenses (Gastos de negocio del empleado no reembolsados), ambos en inglés. 2011 tax tables 1040ez Anote en el Anexo A (Formulario 1040) la parte de la cantidad del Formulario 2106, o el Formulario 2106-EZ, relacionada con su impedimento. 2011 tax tables 1040ez Anote la cantidad que no esté relacionada con su impedimento en el Anexo A (Formulario 1040). 2011 tax tables 1040ez Los gastos de trabajo relacionados con un impedimento no están sujetos al límite del 2% del ingreso bruto ajustado que corresponde a otros gastos de negocio del empleado. 2011 tax tables 1040ez Ejemplo. 2011 tax tables 1040ez Usted es ciego. 2011 tax tables 1040ez Necesita un lector para realizar su trabajo. 2011 tax tables 1040ez Tiene que servirse del lector tanto durante sus horas normales de trabajo en su lugar de trabajo como fuera de dicho lugar y horario. 2011 tax tables 1040ez Los servicios del lector son únicamente para su trabajo. 2011 tax tables 1040ez Puede deducir sus gastos por los servicios del lector como gastos de negocio. 2011 tax tables 1040ez Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia Si usted trabajó por cuenta propia y tuvo una utilidad neta ese año, es posible que pueda deducir, como un ajuste a sus ingresos, las cantidades pagadas por seguro médico y seguro de cuidado a largo plazo calificado para usted, su cónyuge, sus dependientes y sus hijos menores de 27 años de edad a finales del año 2013. 2011 tax tables 1040ez Para ese fin, se considera que trabajó por cuenta propia si fue socio general (o socio en una sociedad limitada y recibía pagos garantizados) o recibió un salario de una sociedad anónima de tipo S en la que tenía una participación como accionista de más del 2%. 2011 tax tables 1040ez El plan de seguros debe estar a nombre de su ocupación o negocio y la deducción no puede ser mayor que su ingreso del trabajo procedente de dicha ocupación o negocio. 2011 tax tables 1040ez No puede deducir pagos por seguro médico por ningún mes en el que haya cumplido los requisitos para participar en algún plan de salud subvencionado por su empleador, el empleador de su cónyuge o el empleador de su dependiente o de su hijo menor de 27 años de edad a finales del año 2013. 2011 tax tables 1040ez No puede deducir pagos por un contrato de cuidados a largo plazo en ningún mes en el que haya cumplido los requisitos para participar en algún plan de seguro por cuidados a largo plazo subvencionado por su empleador o el empleador de su cónyuge. 2011 tax tables 1040ez Si reúne los requisitos para reclamar la deducción, use la Self-Employed Health Insurance Deduction Worksheet (Hoja de trabajo para deducciones del seguro médico para personas que trabajan por cuenta propia) de las Instrucciones del Formulario 1040, en inglés, para calcular la cantidad que puede deducir. 2011 tax tables 1040ez Pero si corresponde alguno de los siguientes puntos, no use dicha hoja de trabajo: Tuvo más de una fuente de ingresos sujeta al impuesto sobre el trabajo por cuenta propia. 2011 tax tables 1040ez Presenta el Formulario 2555, Foreign Earned Income (Ingreso devengado en el extranjero) o el Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingreso devengado en el extranjero), ambos en inglés. 2011 tax tables 1040ez Calcula la deducción usando cantidades pagadas por un seguro de cuidados a largo plazo calificado. 2011 tax tables 1040ez Si no puede usar la hoja de trabajo de las Instrucciones del Formulario 1040, use la hoja de trabajo de la Publicación 535, Business Expenses (Gastos de negocio), en inglés, para calcular su deducción. 2011 tax tables 1040ez Nota: Al calcular la cantidad que puede deducir por primas de seguros, no incluya ningún pago adelantado que aparezca en el Formulario 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments (Pagos adelantados del crédito tributario por cobertura de seguro médico (HCTC, por sus siglas en inglés)). 2011 tax tables 1040ez Asimismo, si reclama el crédito tributario por cobertura de seguro médico, reste la cantidad que aparece en el Formulario 8885, en inglés, del total de las primas de seguros que pagó. 2011 tax tables 1040ez No incluya cantidades pagadas por cobertura de seguro médico si dichas cantidades se pagaron con distribuciones de un plan de jubilación que estaban exentas de impuestos porque usted es funcionario de seguridad pública jubilado. 2011 tax tables 1040ez Dónde se anota la deducción. 2011 tax tables 1040ez    Haga esta deducción en el Formulario 1040. 2011 tax tables 1040ez Si detalla sus deducciones y no declara en el Formulario 1040 el 100% de su seguro médico para personas que trabajan por cuenta propia, generalmente puede incluir las demás primas con todos los demás gastos médicos en el Anexo A (Formulario 1040), sujetos al límite del 10% (7. 2011 tax tables 1040ez 5% si usted o su cónyuge tiene 65 años de edad o más). 2011 tax tables 1040ez Vea el tema titulado “Self-Employed Health Insurance Deduction” (Deducción del seguro de salud de la persona que trabaja por cuenta propia), en el capítulo 6 de la Publicación 535, Business Expenses (Gastos de negocio), y el tema titulado “Medical and Dental Expenses” (Gastos médicos y dentales), en las Instrucciones para el Anexo A (Formulario 1040), ambos disponibles en inglés, para más información. 2011 tax tables 1040ez Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

2012 ITIN Review Frequently Asked Questions

What are the interim changes to the ITIN application requirements?
The IRS is revising its procedures for issuing new Individual Taxpayer Identification Numbers (ITINs) as part of a comprehensive review of the ITIN processing procedures. Forms W-7, Application for IRS Individual Taxpayer Identification Number, submitted during the interim period beginning June 22, 2012 through the end of the year must include original documentation such as passports and birth certificates, or copies of these documents certified by the issuing agency. During this interim period, notarized copies of documentation will not be accepted.

Are there any applicants who are exempt from these new requirements?
Some categories of applicants are not impacted by these interim changes, including spouses and dependents of U.S. military personnel who need ITINs. People who should follow the current procedures outlined in the Form W-7 instructions include:

  • Military spouses and dependents without an SSN who need an ITIN (Military spouses use box "e" on Form W-7 and military dependents use box "d"). Exceptions to the new interim document standards will be made for military family members satisfying the documentation requirements by providing a copy of the spouse or parent's U.S. military identification, or applying from an overseas APO/FPO address.
  • Nonresident aliens applying for ITINs for the purpose of claiming tax treaty benefits (use boxes "a" and "h" on Form W-7). Non-resident alien applicants generally need ITINs for reasons besides filing a U.S. tax return. This is necessary for nonresident aliens who may be subject to third-party withholding for various income, such as certain gambling winnings or pension income, or need an ITIN for information reporting purposes. While existing documentation standards will be maintained only for these applicants, scrutiny of the documents will be heightened. ITIN applications of this category that are accompanied by a U.S. tax return will be subject to the new interim document standards.

What is the difference between a "certified" and a "notarized" document?
A certified document is one that the original issuing agency provides and certifies as an exact copy of the original document and contains an official stamped seal from the Agency. These documents will be accepted. A notarized document is one that the taxpayer provides to a public notary who bears witness to the signing of the official document and affixes a seal assuring that the document is legitimate. These documents will not be accepted for ITIN applications. Note there are some applicants who are exempt from this change. This exemption is described in a previous question.

Why is IRS changing the ITIN program procedures?
The IRS is instituting these interim changes while conducting a review of the program designed to strengthen and protect the integrity of the ITIN process.

Is this a temporary change to the program? If so, how long will it be in effect?
These are interim changes that have been put in place during a comprehensive review of ITIN processing procedures. Any permanent changes will be issued before the start of the 2013 filing season when most requests for ITINs come in.

When will the interim changes be effective?
These changes will be effective for all new applications submitted on or after June 22, 2012 and will remain in effect until the final rules are issued later this year.

If a taxpayer had a pending application on file with IRS before June 22, 2012, will processing continue with the notarized copies already submitted?
Yes, the IRS is analyzing the existing inventory of ITIN applications. Some taxpayers who have already filed applications may be required to furnish additional documentation directly to the IRS. However, no additional action is required for people who have already filed ITIN requests unless they are contacted by the IRS.

If a taxpayer had a pending application on file with IRS before June 22, 2012, that included original or certified documents, will the taxpayer need to take any additional action?
No. IRS will continue to process pending applications that include original or certified documentation.

Will Publications 1915, 4520 or 4327, or tax forms and instructions change to reflect this new requirement? If so, when will they change and when will they be available to the public?
Since these are interim changes, publications, forms and instructions will not change. Once IRS has determined the appropriate changes, these and other appropriate instructions will be updated to reflect the new policy.

Will taxpayers be able to submit Form W-7 applications (with original documents) at IRS Taxpayer Assistance Centers?
During this interim period, IRS Taxpayer Assistance Centers will accept original documentation or copies of these documents certified by the issuing agency and forward the documents to the Austin Submission Processing Center. 

Which documents are acceptable?
See the instructions for Form W-7. These instructions list 13 acceptable documents.

Will the IRS return my original documents to me? How long will it take to get them back?
The IRS currently receives original documents with some applications and we have a process in place to ensure that documents are returned to applicants.  The original and certified documents will be returned to applicants using the mailing address on the application via postage paid standard U.S. mail within 60 days of receipt and processing of the Form W-7.

Whom should I contact if I do not receive the documents within the allotted period?
If you do not receive your original documents within 65 days of mailing to the IRS, allowing 5 days for postal mail receipt, you may call 1-800-908-9982 (U.S. only) or for international, call 1-267-941-1000 (this is not a toll free number).

Are there any alternative options for me if I cannot get the original documents I need?
Unless you are one of the exempt applicants described above, this change requires the submission of original or certified copies of documentation from the issuing agency in order to obtain an ITIN. You may be able to request a certified copy of your passport or similar international identification (e.g., Matricula Card) at your local consulate's office.

If I cannot get the documents I need to apply for an ITIN, can I apply for a Social Security number instead?
If you qualify for a social security number, you should not be applying for an ITIN.

Can my consulate or embassy certify my documents?
You may be able to request a certified copy of documents at an embassy or consulate.  However, services may vary between countries, so we recommend that you contact the appropriate consulate or embassy for specific information.

My consulate or embassy wants to know why I need a certified copy of my passport.  What should I provided them as proof of requirement?
We recommend that you refer the consulate or embassy to the information on www.IRS.gov or that you download and copy that information and provide it to them.

Will the IRS accept an apostille document?
During this interim period, the IRS is only accepting original documentation or copies of documents certified by the issuing country or agency.  An apostille does not meet these requirements since it is similar to the U.S. Notary, which we are currently not accepting.  You may be able to request a certified copy of identification documents at the applicant’s embassy or consulate. However, services may vary between countries so we recommend that you contact the appropriate consulate or embassy for that information.  

As a reminder, some categories of applicants are exempt from the requirement to provide original or certified copies including U.S. Military spouses (box “e” on Form W-7), U.S. Military dependents (box “d” on Form W-7), and non-resident aliens applying for ITINs to claim tax treaty benefits (box “a” and ”h” on Form W-7).

 

Additional Information For Certifying Acceptance Agents (CAAs) and Acceptance Agents (AAs)

Can CAAs and AAs still submit Forms W-7 to the IRS for taxpayers?
Yes, CAAs and AAs can still submit Forms W-7 on behalf of their clients but must provide the original documents or certified copies from the issuing agency along with Form 14194, Certificate of Accuracy, unless the applicant is exempt as described above. If the applicant is exempt, CAAs and AAs must still provide identification documents along with the Form 14194, however, notarized copies of those documents will be accepted.

As a CAA or AA, is there anything I need to do differently when submitting my client's W-7 application for an ITIN?
As a CAA or AA you will be required to include original documentation or certified copies from the issuing agency along with your client's Form W-7 application. While using Form 14194, Certificate of Accuracy, in lieu of original documents is no longer appropriate, the IRS still requires that you submit it with the applications and necessary documents. IRS will make the determination of whether applicants qualify for an ITIN based on the documentation submitted. Note the exempt applicants described above.

Will IRS continue to process applications to become an AA or CAA?
IRS will not process any applications during this interim review period but those interested in being an AA or CAA should still submit their applications during the open season that runs through August 31, 2012.

Page Last Reviewed or Updated: 03-Jun-2013

The 2011 Tax Tables 1040ez

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