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

Amend Income Tax

Ez 1040 OnlineFree Tax Filing H&r Block2012 Tax Software FreeH & R Block Online2009 Turbotax DownloadIrs Gov 1040xHr Block Free TaxWww.1040x1040 Form FreeFederal Tax FormFree State Tax Filing 2014Free Tax Preparation H&r Block2012 TaxHow To File 1040x FormState Tax Forms FreeCan I File My 2012 TaxesAmend Federal Tax ReturnFree Online State TaxesHow Do I File A 1040xI Need To File My 2009 Taxes1040 Forms And InstructionsWhat If I Didn T File Taxes In 2011File Taxes For FreeI Need Tax Instruction Booklet For 1040ezTurbotax For MilitaryFile My 2012 Taxes Free OnlineHow To File An Amendment On My TaxesFree Federal 1040ez EfileTax Return Preparation State Income TaxesMilitary H & R Block2011 EfileH&rblock ComHow To File State Taxes OnlyIrs Ez Tax Form2011 1040 Tax FormsHow To Amend My Tax ReturnTurbotax Free State Filing CodeWww Myfreetaxes ComFile 2012 Income TaxFree State File Turbotax

Amend Income Tax

Amend income tax 4. Amend income tax   How Income of Aliens Is Taxed Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Resident Aliens Nonresident AliensTrade or Business in the United States Effectively Connected Income The 30% Tax Income From Real Property Transportation Tax Interrupted Period of Residence Expatriation TaxExpatriation Before June 4, 2004 Expatriation After June 3, 2004, and Before June 17, 2008 Expatriation After June 16, 2008 Introduction Resident and nonresident aliens are taxed in different ways. Amend income tax Resident aliens are generally taxed in the same way as U. Amend income tax S. Amend income tax citizens. Amend income tax Nonresident aliens are taxed based on the source of their income and whether or not their income is effectively connected with a U. Amend income tax S. Amend income tax trade or business. Amend income tax The following discussions will help you determine if income you receive during the tax year is effectively connected with a U. Amend income tax S. Amend income tax trade or business and how it is taxed. Amend income tax Topics - This chapter discusses: Income that is effectively connected with a U. Amend income tax S. Amend income tax trade or business. Amend income tax Income that is not effectively connected with a U. Amend income tax S. Amend income tax trade or business. Amend income tax Interrupted period of residence. Amend income tax Expatriation tax. Amend income tax Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets 1212 List of Original Issue Discount Instruments Form (and Instructions) 6251 Alternative Minimum Tax—Individuals Schedule D (Form 1040) Capital Gains and Losses See chapter 12 for information about getting these publications and forms. Amend income tax Resident Aliens Resident aliens are generally taxed in the same way as U. Amend income tax S. Amend income tax citizens. Amend income tax This means that their worldwide income is subject to U. Amend income tax S. Amend income tax tax and must be reported on their U. Amend income tax S. Amend income tax tax return. Amend income tax Income of resident aliens is subject to the graduated tax rates that apply to U. Amend income tax S. Amend income tax citizens. Amend income tax Resident aliens use the Tax Table or Tax Computation Worksheets located in the Form 1040 instructions, which apply to U. Amend income tax S. Amend income tax citizens. Amend income tax Nonresident Aliens A nonresident alien's income that is subject to U. Amend income tax S. Amend income tax income tax must be divided into two categories: Income that is effectively connected with a trade or business in the United States, and Income that is not effectively connected with a trade or business in the United States (discussed under The 30% Tax, later). Amend income tax The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. Amend income tax These are the same rates that apply to U. Amend income tax S. Amend income tax citizens and residents. Amend income tax Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate. Amend income tax If you were formerly a U. Amend income tax S. Amend income tax citizen or resident alien, these rules may not apply. Amend income tax See Expatriation Tax, later, in this chapter. Amend income tax Trade or Business in the United States Generally, you must be engaged in a trade or business during the tax year to be able to treat income received in that year as effectively connected with that trade or business. Amend income tax Whether you are engaged in a trade or business in the United States depends on the nature of your activities. Amend income tax The discussions that follow will help you determine whether you are engaged in a trade or business in the United States. Amend income tax Personal Services If you perform personal services in the United States at any time during the tax year, you usually are considered engaged in a trade or business in the United States. Amend income tax Certain compensation paid to a nonresident alien by a foreign employer is not included in gross income. Amend income tax For more information, see Services Performed for Foreign Employer in chapter 3. Amend income tax Other Trade or Business Activities Other examples of being engaged in a trade or business in the United States follow. Amend income tax Students and trainees. Amend income tax   You are considered engaged in a trade or business in the United States if you are temporarily present in the United States as a nonimmigrant under an “F,” “J,” “M,” or “Q” visa. Amend income tax A nonresident alien temporarily present in the United States under a “J” visa includes a nonresident alien individual admitted to the United States as an exchange visitor under the Mutual Educational and Cultural Exchange Act of 1961. Amend income tax The taxable part of any scholarship or fellowship grant that is U. Amend income tax S. Amend income tax source income is treated as effectively connected with a trade or business in the United States. Amend income tax Business operations. Amend income tax   If you own and operate a business in the United States selling services, products, or merchandise, you are, with certain exceptions, engaged in a trade or business in the United States. Amend income tax Partnerships. Amend income tax   If you are a member of a partnership that at any time during the tax year is engaged in a trade or business in the United States, you are considered to be engaged in a trade or business in the United States. Amend income tax Beneficiary of an estate or trust. Amend income tax   If you are the beneficiary of an estate or trust that is engaged in a trade or business in the United States, you are treated as being engaged in the same trade or business. Amend income tax Trading in stocks, securities, and commodities. Amend income tax   If your only U. Amend income tax S. Amend income tax business activity is trading in stocks, securities, or commodities (including hedging transactions) through a U. Amend income tax S. Amend income tax resident broker or other agent, you are not engaged in a trade or business in the United States. Amend income tax   For transactions in stocks or securities, this applies to any nonresident alien, including a dealer or broker in stocks and securities. Amend income tax   For transactions in commodities, this applies to commodities that are usually traded on an organized commodity exchange and to transactions that are usually carried out at such an exchange. Amend income tax   This discussion does not apply if you have a U. Amend income tax S. Amend income tax office or other fixed place of business at any time during the tax year through which, or by the direction of which, you carry out your transactions in stocks, securities, or commodities. Amend income tax Trading for a nonresident alien's own account. Amend income tax   You are not engaged in a trade or business in the United States if trading for your own account in stocks, securities, or commodities is your only U. Amend income tax S. Amend income tax business activity. Amend income tax This applies even if the trading takes place while you are present in the United States or is done by your employee or your broker or other agent. Amend income tax   This does not apply to trading for your own account if you are a dealer in stocks, securities, or commodities. Amend income tax This does not necessarily mean, however, that as a dealer you are considered to be engaged in a trade or business in the United States. Amend income tax Determine that based on the facts and circumstances in each case or under the rules given above in Trading in stocks, securities, and commodities . Amend income tax Effectively Connected Income If you are engaged in a U. Amend income tax S. Amend income tax trade or business, all income, gain, or loss for the tax year that you get from sources within the United States (other than certain investment income) is treated as effectively connected income. Amend income tax This applies whether or not there is any connection between the income and the trade or business being carried on in the United States during the tax year. Amend income tax Two tests, described next under Investment Income, determine whether certain items of investment income (such as interest, dividends, and royalties) are treated as effectively connected with that business. Amend income tax In limited circumstances, some kinds of foreign source income may be treated as effectively connected with a trade or business in the United States. Amend income tax For a discussion of these rules, see Foreign Income , later. Amend income tax Investment Income Investment income from U. Amend income tax S. Amend income tax sources that may or may not be treated as effectively connected with a U. Amend income tax S. Amend income tax trade or business generally falls into the following three categories. Amend income tax Fixed or determinable income (interest, dividends, rents, royalties, premiums, annuities, etc. Amend income tax ). Amend income tax Gains (some of which are considered capital gains) from the sale or exchange of the following types of property. Amend income tax Timber, coal, or domestic iron ore with a retained economic interest. Amend income tax Patents, copyrights, and similar property on which you receive contingent payments after October 4, 1966. Amend income tax Patents transferred before October 5, 1966. Amend income tax Original issue discount obligations. Amend income tax Capital gains (and losses). Amend income tax Use the two tests, described next, to determine whether an item of U. Amend income tax S. Amend income tax source income falling in one of the three categories above and received during the tax year is effectively connected with your U. Amend income tax S. Amend income tax trade or business. Amend income tax If the tests indicate that the item of income is effectively connected, you must include it with your other effectively connected income. Amend income tax If the item of income is not effectively connected, include it with all other income discussed under The 30% Tax later, in this chapter. Amend income tax Asset-use test. Amend income tax   This test usually applies to income that is not directly produced by trade or business activities. Amend income tax Under this test, if an item of income is from assets (property) used in, or held for use in, the trade or business in the United States, it is considered effectively connected. Amend income tax   An asset is used in, or held for use in, the trade or business in the United States if the asset is: Held for the principal purpose of promoting the conduct of a trade or business in the United States, Acquired and held in the ordinary course of the trade or business conducted in the United States (for example, an account receivable or note receivable arising from that trade or business), or Otherwise held to meet the present needs of the trade or business in the United States and not its anticipated future needs. Amend income tax Generally, stock of a corporation is not treated as an asset used in, or held for use in, a trade or business in the United States. Amend income tax Business-activities test. Amend income tax   This test usually applies when income, gain, or loss comes directly from the active conduct of the trade or business. Amend income tax The business-activities test is most important when: Dividends or interest are received by a dealer in stocks or securities, Royalties are received in the trade or business of licensing patents or similar property, or Service fees are earned by a servicing business. Amend income tax Under this test, if the conduct of the U. Amend income tax S. Amend income tax trade or business was a material factor in producing the income, the income is considered effectively connected. Amend income tax Personal Service Income You usually are engaged in a U. Amend income tax S. Amend income tax trade or business when you perform personal services in the United States. Amend income tax Personal service income you receive in a tax year in which you are engaged in a U. Amend income tax S. Amend income tax trade or business is effectively connected with a U. Amend income tax S. Amend income tax trade or business. Amend income tax Income received in a year other than the year you performed the services is also effectively connected if it would have been effectively connected if received in the year you performed the services. Amend income tax Personal service income includes wages, salaries, commissions, fees, per diem allowances, and employee allowances and bonuses. Amend income tax The income may be paid to you in the form of cash, services, or property. Amend income tax If you are engaged in a U. Amend income tax S. Amend income tax trade or business only because you perform personal services in the United States during the tax year, income and gains from assets, and gains and losses from the sale or exchange of capital assets are generally not effectively connected with your trade or business. Amend income tax However, if there is a direct economic relationship between your holding of the asset and your trade or business of performing personal services, the income, gain, or loss is effectively connected. Amend income tax Pensions. Amend income tax   If you were a nonresident alien engaged in a U. Amend income tax S. Amend income tax trade or business after 1986 because you performed personal services in the United States, and you later receive a pension or retirement pay attributable to these services, such payments are effectively connected income in each year you receive them. Amend income tax This is true whether or not you are engaged in a U. Amend income tax S. Amend income tax trade or business in the year you receive the retirement pay. Amend income tax Transportation Income Transportation income (defined in chapter 2) is effectively connected if you meet both of the following conditions. Amend income tax You had a fixed place of business in the United States involved in earning the income. Amend income tax At least 90% of your U. Amend income tax S. Amend income tax source transportation income is attributable to regularly scheduled transportation. Amend income tax “Fixed place of business” generally means a place, site, structure, or other similar facility through which you engage in a trade or business. Amend income tax “Regularly scheduled transportation” means that a ship or aircraft follows a published schedule with repeated sailings or flights at regular intervals between the same points for voyages or flights that begin or end in the United States. Amend income tax This definition applies to both scheduled and chartered air transportation. Amend income tax If you do not meet the two conditions above, the income is not effectively connected and is taxed at a 4% rate. Amend income tax See Transportation Tax, later, in this chapter. Amend income tax Business Profits and Losses and Sales Transactions All profits or losses from U. Amend income tax S. Amend income tax sources that are from the operation of a business in the United States are effectively connected with a trade or business in the United States. Amend income tax For example, profit from the sale in the United States of inventory property purchased either in this country or in a foreign country is effectively connected trade or business income. Amend income tax A share of U. Amend income tax S. Amend income tax source profits or losses of a partnership that is engaged in a trade or business in the United States is also effectively connected with a trade or business in the United States. Amend income tax Real Property Gain or Loss Gains and losses from the sale or exchange of U. Amend income tax S. Amend income tax real property interests (whether or not they are capital assets) are taxed as if you are engaged in a trade or business in the United States. Amend income tax You must treat the gain or loss as effectively connected with that trade or business. Amend income tax U. Amend income tax S. Amend income tax real property interest. Amend income tax   This is any interest in real property located in the United States or the U. Amend income tax S. Amend income tax Virgin Islands or any interest (other than as a creditor) in a domestic corporation that is a U. Amend income tax S. Amend income tax real property holding corporation. Amend income tax Real property includes the following. Amend income tax Land and unsevered natural products of the land, such as growing crops and timber, and mines, wells, and other natural deposits. Amend income tax Improvements on land, including buildings, other permanent structures, and their structural components. Amend income tax Personal property associated with the use of real property, such as equipment used in farming, mining, forestry, or construction or property used in lodging facilities or rented office space, unless the personal property is: Disposed of more than one year before or after the disposition of the real property, or Separately sold to persons unrelated either to the seller or to the buyer of the real property. Amend income tax U. Amend income tax S. Amend income tax real property holding corporation. Amend income tax   A corporation is a U. Amend income tax S. Amend income tax real property holding corporation if the fair market value of the corporation's U. Amend income tax S. Amend income tax real property interests are at least 50% of the total fair market value of: The corporation's U. Amend income tax S. Amend income tax real property interests, plus The corporation's interests in real property located outside the United States, plus The corporation's other assets that are used in, or held for use in, a trade or business. Amend income tax   Gain or loss on the sale of the stock in any domestic corporation is taxed as if you are engaged in a U. Amend income tax S. Amend income tax trade or business unless you establish that the corporation is not a U. Amend income tax S. Amend income tax real property holding corporation. Amend income tax   A U. Amend income tax S. Amend income tax real property interest does not include a class of stock of a corporation that is regularly traded on an established securities market, unless you hold more than 5% of the fair market value of that class of stock. Amend income tax An interest in a foreign corporation owning U. Amend income tax S. Amend income tax real property generally is not a U. Amend income tax S. Amend income tax real property interest unless the corporation chooses to be treated as a domestic corporation. Amend income tax Qualified investment entities. Amend income tax   Special rules apply to qualified investment entities (QIEs). Amend income tax A QIE is any real estate investment trust (REIT) or any regulated investment company (RIC) that is a U. Amend income tax S. Amend income tax real property holding corporation. Amend income tax    Generally, any distribution from a QIE to a shareholder that is attributable to gain from the sale or exchange of a U. Amend income tax S. Amend income tax real property interest is treated as a U. Amend income tax S. Amend income tax real property gain by the shareholder receiving the distribution. Amend income tax A distribution by a QIE on stock regularly traded on an established securities market in the United States is not treated as gain from the sale or exchange of a U. Amend income tax S. Amend income tax real property interest if you did not own more than 5% of that stock at any time during the 1-year period ending on the date of the distribution. Amend income tax A distribution that you do not treat as gain from the sale or exchange of a U. Amend income tax S. Amend income tax real property interest is included in your gross income as a regular dividend. Amend income tax Note. Amend income tax Beginning January 1, 2014 (unless extended by legislation), a RIC that is a U. Amend income tax S. Amend income tax real property holding corporation will only be treated as a QIE for certain distributions from the RIC that are directly or indirectly attributable to distributions received by the RIC from a REIT. Amend income tax Domestically controlled QIE. Amend income tax   The sale of an interest in a domestically controlled QIE is not the sale of a U. Amend income tax S. Amend income tax real property interest. Amend income tax The entity is domestically controlled if at all times during the testing period less than 50% in value of its stock was held, directly or indirectly, by foreign persons. Amend income tax The testing period is the shorter of (a) the 5-year period ending on the date of disposition, or (b) the period during which the entity was in existence. Amend income tax Wash sale. Amend income tax    If you dispose of an interest in a domestically controlled QIE in an applicable wash sale transaction, special rules apply. Amend income tax An applicable wash sale transaction is one in which you: Dispose of an interest in the domestically controlled QIE during the 30-day period before the ex-dividend date of a distribution that you would (but for the disposition) have treated as gain from the sale or exchange of a U. Amend income tax S. Amend income tax real property interest, and Acquire, or enter into a contract or option to acquire, a substantially identical interest in that entity during the 61-day period that began on the first day of the 30-day period. Amend income tax If this occurs, you are treated as having gain from the sale or exchange of a U. Amend income tax S. Amend income tax real property interest in an amount equal to the distribution made after June 15, 2006, that would have been treated as such gain. Amend income tax This also applies to any substitute dividend payment. Amend income tax   A transaction is not treated as an applicable wash sale transaction if: You actually receive the distribution from the domestically controlled QIE related to the interest disposed of, or acquired, in the transaction, or You dispose of any class of stock in a QIE that is regularly traded on an established securities market in the United States but only if you did not own more than 5% of that class of stock at any time during the 1-year period ending on the date of the distribution. Amend income tax Alternative minimum tax. Amend income tax   There may be a minimum tax on your net gain from the disposition of U. Amend income tax S. Amend income tax real property interests. Amend income tax Figure the amount of this tax, if any, on Form 6251. Amend income tax Withholding of tax. Amend income tax   If you dispose of a U. Amend income tax S. Amend income tax real property interest, the buyer may have to withhold tax. Amend income tax See the discussion of Tax Withheld on Real Property Sales in chapter 8. Amend income tax Foreign Income You must treat three kinds of foreign source income as effectively connected with a trade or business in the United States if: You have an office or other fixed place of business in the United States to which the income can be attributed, That office or place of business is a material factor in producing the income, and The income is produced in the ordinary course of the trade or business carried on through that office or other fixed place of business. Amend income tax An office or other fixed place of business is a material factor if it significantly contributes to, and is an essential economic element in, the earning of the income. Amend income tax The three kinds of foreign source income are listed below. Amend income tax Rents and royalties for the use of, or for the privilege of using, intangible personal property located outside the United States or from any interest in such property. Amend income tax Included are rents or royalties for the use, or for the privilege of using, outside the United States, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and similar properties if the rents or royalties are from the active conduct of a trade or business in the United States. Amend income tax Dividends, interest, or amounts received for the provision of a guarantee of indebtedness issued after September 27, 2010, from the active conduct of a banking, financing, or similar business in the United States. Amend income tax A substitute dividend or interest payment received under a securities lending transaction or a sale-repurchase transaction is treated the same as the amounts received on the transferred security. Amend income tax Income, gain, or loss from the sale outside the United States, through the U. Amend income tax S. Amend income tax office or other fixed place of business, of: Stock in trade, Property that would be included in inventory if on hand at the end of the tax year, or Property held primarily for sale to customers in the ordinary course of business. Amend income tax Item (3) will not apply if you sold the property for use, consumption, or disposition outside the United States and an office or other fixed place of business in a foreign country was a material factor in the sale. Amend income tax Any foreign source income that is equivalent to any item of income described above is treated as effectively connected with a U. Amend income tax S. Amend income tax trade or business. Amend income tax For example, foreign source interest and dividend equivalents are treated as U. Amend income tax S. Amend income tax effectively connected income if the income is derived by a foreign person in the active conduct of a banking, financing, or similar business within the United States. Amend income tax Tax on Effectively Connected Income Income you receive during the tax year that is effectively connected with your trade or business in the United States is, after allowable deductions, taxed at the rates that apply to U. Amend income tax S. Amend income tax citizens and residents. Amend income tax Generally, you can receive effectively connected income only if you are a nonresident alien engaged in trade or business in the United States during the tax year. Amend income tax However, income you receive from the sale or exchange of property, the performance of services, or any other transaction in another tax year is treated as effectively connected in that year if it would have been effectively connected in the year the transaction took place or you performed the services. Amend income tax Example. Amend income tax Ted Richards, a nonresident alien, entered the United States in August 2012, to perform personal services in the U. Amend income tax S. Amend income tax office of his overseas employer. Amend income tax He worked in the U. Amend income tax S. Amend income tax office until December 25, 2012, but did not leave this country until January 11, 2013. Amend income tax On January 8, 2013, he received his final paycheck for services performed in the United States during 2012. Amend income tax All of Ted's income during his stay here is U. Amend income tax S. Amend income tax source income. Amend income tax During 2012, Ted was engaged in the trade or business of performing personal services in the United States. Amend income tax Therefore, all amounts paid to him in 2012 for services performed in the United States during 2012 are effectively connected with that trade or business during 2012. Amend income tax The salary payment Ted received in January 2013 is U. Amend income tax S. Amend income tax source income to him in 2013. Amend income tax It is effectively connected with a trade or business in the United States because he was engaged in a trade or business in the United States during 2012 when he performed the services that earned the income. Amend income tax Real property income. Amend income tax   You may be able to choose to treat all income from real property as effectively connected. Amend income tax See Income From Real Property , later, in this chapter. Amend income tax The 30% Tax Tax at a 30% (or lower treaty) rate applies to certain items of income or gains from U. Amend income tax S. Amend income tax sources but only if the items are not effectively connected with your U. Amend income tax S. Amend income tax trade or business. Amend income tax Fixed or Determinable Income The 30% (or lower treaty) rate applies to the gross amount of U. Amend income tax S. Amend income tax source fixed or determinable annual or periodic gains, profits, or income. Amend income tax Income is fixed when it is paid in amounts known ahead of time. Amend income tax Income is determinable whenever there is a basis for figuring the amount to be paid. Amend income tax Income can be periodic if it is paid from time to time. Amend income tax It does not have to be paid annually or at regular intervals. Amend income tax Income can be determinable or periodic even if the length of time during which the payments are made is increased or decreased. Amend income tax Items specifically included as fixed or determinable income are interest (other than original issue discount), dividends, dividend equivalent payments (defined in chapter 2), rents, premiums, annuities, salaries, wages, and other compensation. Amend income tax A substitute dividend or interest payment received under a securities lending transaction or a sale-repurchase transaction is treated the same as the amounts received on the transferred security. Amend income tax Other items of income, such as royalties, also may be subject to the 30% tax. Amend income tax Some fixed or determinable income may be exempt from U. Amend income tax S. Amend income tax tax. Amend income tax See chapter 3 if you are not sure whether the income is taxable. Amend income tax Original issue discount (OID). Amend income tax   If you sold, exchanged, or received a payment on a bond or other debt instrument that was issued at a discount after March 31, 1972, all or part of the original issue discount (OID) (other than portfolio interest) may be subject to the 30% tax. Amend income tax The amount of OID is the difference between the stated redemption price at maturity and the issue price of the debt instrument. Amend income tax The 30% tax applies in the following circumstances. Amend income tax You received a payment on a debt instrument. Amend income tax In this case, the amount of OID subject to tax is the OID that accrued while you held the debt instrument minus the OID previously taken into account. Amend income tax But the tax on the OID cannot be more than the payment minus the tax on the interest payment on the debt instrument. Amend income tax You sold or exchanged the debt instrument. Amend income tax The amount of OID subject to tax is the OID that accrued while you held the debt instrument minus the amount already taxed in (1) above. Amend income tax   Report on your return the amount of OID shown on Form 1042-S, Foreign Person's U. Amend income tax S. Amend income tax Source Income Subject to Withholding, if you bought the debt instrument at original issue. Amend income tax However, you must recompute your proper share of OID shown on Form 1042-S if any of the following apply. Amend income tax You bought the debt instrument at a premium or paid an acquisition premium. Amend income tax The debt instrument is a stripped bond or a stripped coupon (including zero coupon instruments backed by U. Amend income tax S. Amend income tax Treasury securities). Amend income tax The debt instrument is a contingent payment or inflation-indexed debt instrument. Amend income tax For the definition of premium and acquisition premium and instructions on how to recompute OID, get Publication 1212. Amend income tax   If you held a bond or other debt instrument that was issued at a discount before April 1, 1972, contact the IRS for further information. Amend income tax See chapter 12. Amend income tax Gambling Winnings In general, nonresident aliens are subject to the 30% tax on the gross proceeds from gambling won in the United States if that income is not effectively connected with a U. Amend income tax S. Amend income tax trade or business and is not exempted by treaty. Amend income tax However, no tax is imposed on nonbusiness gambling income a nonresident alien wins playing blackjack, baccarat, craps, roulette, or big-6 wheel in the United States. Amend income tax Nonresident aliens are taxed at graduated rates on net gambling income won in the United States that is effectively connected with a U. Amend income tax S. Amend income tax trade or business. Amend income tax Social Security Benefits A nonresident alien must include 85% of any U. Amend income tax S. Amend income tax social security benefit (and the social security equivalent part of a tier 1 railroad retirement benefit) in U. Amend income tax S. Amend income tax source fixed or determinable annual or periodic income. Amend income tax Social security benefits include monthly retirement, survivor, and disability benefits. Amend income tax This income is exempt under some tax treaties. Amend income tax See Table 1 in Publication 901, U. Amend income tax S. Amend income tax Tax Treaties, for a list of tax treaties that exempt U. Amend income tax S. Amend income tax social security benefits from U. Amend income tax S. Amend income tax tax. Amend income tax Sales or Exchanges of Capital Assets These rules apply only to those capital gains and losses from sources in the United States that are not effectively connected with a trade or business in the United States. Amend income tax They apply even if you are engaged in a trade or business in the United States. Amend income tax These rules do not apply to the sale or exchange of a U. Amend income tax S. Amend income tax real property interest or to the sale of any property that is effectively connected with a trade or business in the United States. Amend income tax See Real Property Gain or Loss , earlier, under Effectively Connected Income. Amend income tax A capital asset is everything you own except: Inventory. Amend income tax Business accounts or notes receivable. Amend income tax Depreciable property used in a trade or business. Amend income tax Real property used in a trade or business. Amend income tax Supplies regularly used in a trade or business. Amend income tax Certain copyrights, literary or musical or artistic compositions, letters or memoranda, or similar property. Amend income tax Certain U. Amend income tax S. Amend income tax government publications. Amend income tax Certain commodities derivative financial instruments held by a commodities derivatives dealer. Amend income tax Hedging transactions. Amend income tax A capital gain is a gain on the sale or exchange of a capital asset. Amend income tax A capital loss is a loss on the sale or exchange of a capital asset. Amend income tax If the sale is in foreign currency, for the purpose of determining gain, the cost and selling price of the property should be expressed in U. Amend income tax S. Amend income tax currency at the rate of exchange prevailing as of the date of the purchase and date of the sale, respectively. Amend income tax You may want to read Publication 544. Amend income tax However, use Publication 544 only to determine what is a sale or exchange of a capital asset, or what is treated as such. Amend income tax Specific tax treatment that applies to U. Amend income tax S. Amend income tax citizens or residents generally does not apply to you. Amend income tax The following gains are subject to the 30% (or lower treaty) rate without regard to the 183-day rule, discussed later. Amend income tax Gains on the disposal of timber, coal, or domestic iron ore with a retained economic interest. Amend income tax Gains on contingent payments received from the sale or exchange of patents, copyrights, and similar property after October 4, 1966. Amend income tax Gains on certain transfers of all substantial rights to, or an undivided interest in, patents if the transfers were made before October 5, 1966. Amend income tax Gains on the sale or exchange of original issue discount obligations. Amend income tax Gains in (1) are not subject to the 30% (or lower treaty) rate if you choose to treat the gains as effectively connected with a U. Amend income tax S. Amend income tax trade or business. Amend income tax See Income From Real Property , later. Amend income tax 183-day rule. Amend income tax   If you were in the United States for 183 days or more during the tax year, your net gain from sales or exchanges of capital assets is taxed at a 30% (or lower treaty) rate. Amend income tax For purposes of the 30% (or lower treaty) rate, net gain is the excess of your capital gains from U. Amend income tax S. Amend income tax sources over your capital losses from U. Amend income tax S. Amend income tax sources. Amend income tax This rule applies even if any of the transactions occurred while you were not in the United States. Amend income tax   To determine your net gain, consider the amount of your gains and losses that would be recognized and taken into account only if, and to the extent that, they would be recognized and taken into account if you were in a U. Amend income tax S. Amend income tax trade or business during the year and the gains and losses were effectively connected with that trade or business during the tax year. Amend income tax   In arriving at your net gain, do not take the following into consideration. Amend income tax The four types of gains listed earlier. Amend income tax The deduction for a capital loss carryover. Amend income tax Capital losses in excess of capital gains. Amend income tax Exclusion for gain from the sale or exchange of qualified small business stock (section 1202 exclusion). Amend income tax Losses from the sale or exchange of property held for personal use. Amend income tax However, losses resulting from casualties or thefts may be deductible on Schedule A (Form 1040NR). Amend income tax See Itemized Deductions in chapter 5. Amend income tax   If you are not engaged in a trade or business in the United States and have not established a tax year for a prior period, your tax year will be the calendar year for purposes of the 183-day rule. Amend income tax Also, you must file your tax return on a calendar-year basis. Amend income tax   If you were in the United States for less than 183 days during the tax year, capital gains (other than gains listed earlier) are tax exempt unless they are effectively connected with a trade or business in the United States during your tax year. Amend income tax Reporting. Amend income tax   Report your gains and losses from the sales or exchanges of capital assets that are not effectively connected with a trade or business in the United States on page 4 of Form 1040NR. Amend income tax Report gains and losses from sales or exchanges of capital assets (including real property) that are effectively connected with a trade or business in the United States on a separate Schedule D (Form 1040), Form 4797, or both. Amend income tax Attach them to Form 1040NR. Amend income tax Income From Real Property If you have income from real property located in the United States that you own or have an interest in and hold for the production of income, you can choose to treat all income from that property as income effectively connected with a trade or business in the United States. Amend income tax The choice applies to all income from real property located in the United States and held for the production of income and to all income from any interest in such property. Amend income tax This includes income from rents, royalties from mines, oil or gas wells, or other natural resources. Amend income tax It also includes gains from the sale or exchange of timber, coal, or domestic iron ore with a retained economic interest. Amend income tax You can make this choice only for real property income that is not otherwise effectively connected with your U. Amend income tax S. Amend income tax trade or business. Amend income tax If you make the choice, you can claim deductions attributable to the real property income and only your net income from real property is taxed. Amend income tax This choice does not treat a nonresident alien, who is not otherwise engaged in a U. Amend income tax S. Amend income tax trade or business, as being engaged in a trade or business in the United States during the year. Amend income tax Example. Amend income tax You are a nonresident alien and are not engaged in a U. Amend income tax S. Amend income tax trade or business. Amend income tax You own a single-family house in the United States that you rent out. Amend income tax Your rental income for the year is $10,000. Amend income tax This is your only U. Amend income tax S. Amend income tax source income. Amend income tax As discussed earlier under The 30% Tax, the rental income is subject to a tax at a 30% (or lower treaty) rate. Amend income tax You received a Form 1042-S showing that your tenants properly withheld this tax from the rental income. Amend income tax You do not have to file a U. Amend income tax S. Amend income tax tax return (Form 1040NR) because your U. Amend income tax S. Amend income tax tax liability is satisfied by the withholding of tax. Amend income tax If you make the choice discussed earlier, you can offset the $10,000 income by certain rental expenses. Amend income tax (See Publication 527, Residential Rental Property, for information on rental expenses. Amend income tax ) Any resulting net income is taxed at graduated rates. Amend income tax If you make this choice, report the rental income and expenses on Schedule E (Form 1040) and attach the schedule to Form 1040NR. Amend income tax For the first year you make the choice, also attach the statement discussed next. Amend income tax Making the choice. Amend income tax   Make the initial choice by attaching a statement to your return, or amended return, for the year of the choice. Amend income tax Include the following in your statement. Amend income tax That you are making the choice. Amend income tax Whether the choice is under Internal Revenue Code section 871(d) (explained earlier) or a tax treaty. Amend income tax A complete list of all your real property, or any interest in real property, located in the United States. Amend income tax Give the legal identification of U. Amend income tax S. Amend income tax timber, coal, or iron ore in which you have an interest. Amend income tax The extent of your ownership in the property. Amend income tax The location of the property. Amend income tax A description of any major improvements to the property. Amend income tax The dates you owned the property. Amend income tax Your income from the property. Amend income tax Details of any previous choices and revocations of the real property income choice. Amend income tax   This choice stays in effect for all later tax years unless you revoke it. Amend income tax Revoking the choice. Amend income tax   You can revoke the choice without IRS approval by filing Form 1040X, Amended U. Amend income tax S. Amend income tax Individual Income Tax Return, for the year you made the choice and for later tax years. Amend income tax You must file Form 1040X within 3 years from the date your return was filed or 2 years from the time the tax was paid, whichever is later. Amend income tax If this time period has expired for the year of choice, you cannot revoke the choice for that year. Amend income tax However, you may revoke the choice for later tax years only if you have IRS approval. Amend income tax For information on how to get IRS approval, see Regulation section 1. Amend income tax 871-10(d)(2). Amend income tax Transportation Tax A 4% tax rate applies to transportation income that is not effectively connected because it does not meet the two conditions listed earlier under Transportation Income . Amend income tax If you receive transportation income subject to the 4% tax, you should figure the tax and show it on line 57 of Form 1040NR. Amend income tax Attach a statement to your return that includes the following information (if applicable). Amend income tax Your name, taxpayer identification number, and tax year. Amend income tax A description of the types of services performed (whether on or off board). Amend income tax Names of vessels or registration numbers of aircraft on which you performed the services. Amend income tax Amount of U. Amend income tax S. Amend income tax source transportation income derived from each type of service for each vessel or aircraft for the calendar year. Amend income tax Total amount of U. Amend income tax S. Amend income tax source transportation income derived from all types of services for the calendar year. Amend income tax This 4% tax applies to your U. Amend income tax S. Amend income tax source gross transportation income. Amend income tax This only includes transportation income that is treated as derived from sources in the United States if the transportation begins or ends in the United States. Amend income tax For transportation income from personal services, the transportation must be between the United States and a U. Amend income tax S. Amend income tax possession. Amend income tax For personal services of a nonresident alien, this only applies to income derived from, or in connection with, an aircraft. Amend income tax Interrupted Period of Residence You are subject to tax under a special rule if you interrupt your period of U. Amend income tax S. Amend income tax residence with a period of nonresidence. Amend income tax The special rule applies if you meet all of the following conditions. Amend income tax You were a U. Amend income tax S. Amend income tax resident for a period that includes at least 3 consecutive calendar years. Amend income tax You were a U. Amend income tax S. Amend income tax resident for at least 183 days in each of those years. Amend income tax You ceased to be treated as a U. Amend income tax S. Amend income tax resident. Amend income tax You then again became a U. Amend income tax S. Amend income tax resident before the end of the third calendar year after the end of the period described in (1) above. Amend income tax Under this special rule, you are subject to tax on your U. Amend income tax S. Amend income tax source gross income and gains on a net basis at the graduated rates applicable to individuals (with allowable deductions) for the period you were a nonresident alien, unless you would be subject to a higher tax under the 30% tax (discussed earlier) on income not connected with a U. Amend income tax S. Amend income tax trade or business. Amend income tax For information on how to figure the special tax, see How To Figure the Expatriation Tax (If You Expatriated Before June 17, 2008) under Expatriation Tax , below. Amend income tax Example. Amend income tax John Willow, a citizen of New Zealand, entered the United States on April 1, 2008, as a lawful permanent resident. Amend income tax On August 1, 2010, John ceased to be a lawful permanent resident and returned to New Zealand. Amend income tax During his period of residence, he was present in the United States for at least 183 days in each of three consecutive years (2008, 2009, and 2010). Amend income tax He returned to the United States on October 5, 2013, as a lawful permanent resident. Amend income tax He became a resident before the close of the third calendar year (2013) beginning after the end of his first period of residence (August 1, 2010). Amend income tax Therefore, he is subject to tax under the special rule for the period of nonresidence (August 2, 2010, through October 4, 2013) if it is more than the tax that would normally apply to him as a nonresident alien. Amend income tax Reporting requirements. Amend income tax   If you are subject to this tax for any year in the period you were a nonresident alien, you must file Form 1040NR for that year. Amend income tax The return is due by the due date (including extensions) for filing your U. Amend income tax S. Amend income tax income tax return for the year that you again become a U. Amend income tax S. Amend income tax resident. Amend income tax If you already filed returns for that period, you must file amended returns. Amend income tax You must attach a statement to your return that identifies the source of all of your U. Amend income tax S. Amend income tax and foreign gross income and the items of income subject to this special rule. Amend income tax Expatriation Tax The expatriation tax provisions apply to U. Amend income tax S. Amend income tax citizens who have renounced their citizenship and long-term residents who have ended their residency. Amend income tax The rules that apply are based on the dates of expatriation, which are described in the following sections. Amend income tax Expatriation Before June 4, 2004. Amend income tax Expatriation After June 3, 2004, and Before June 17, 2008. Amend income tax Expatriation After June 16, 2008. Amend income tax Long-term resident defined. Amend income tax   You are a long-term resident if you were a lawful permanent resident of the United States in at least 8 of the last 15 tax years ending with the year your residency ends. Amend income tax In determining if you meet the 8-year requirement, do not count any year that you are treated as a resident of a foreign country under a tax treaty and do not waive treaty benefits. Amend income tax Expatriation Before June 4, 2004 If you expatriated before June 4, 2004, the expatriation rules apply if one of the principal purposes of the action is the avoidance of U. Amend income tax S. Amend income tax taxes. Amend income tax Unless you received a ruling from the IRS that you did not expatriate to avoid U. Amend income tax S. Amend income tax taxes, you are presumed to have tax avoidance as a principal purpose if: Your average annual net income tax for the last 5 tax years ending before the date of your action to relinquish your citizenship or terminate your residency was more than $100,000, or Your net worth on the date of your action was $500,000 or more. Amend income tax The amounts above are adjusted for inflation if your expatriation action is after 1997 (see Table 4-1). Amend income tax Table 4-1. Amend income tax Inflation-Adjusted Amounts for Expatriation Actions Before June 4, 2004 IF you expatriated during . Amend income tax . Amend income tax . Amend income tax   THEN the rules outlined on this page apply if . Amend income tax . Amend income tax . Amend income tax     Your 5-year average annual net income tax was more than . Amend income tax . Amend income tax . Amend income tax OR Your net worth equaled or exceeded . Amend income tax . Amend income tax . Amend income tax 1999   110,000   552,000 2000   112,000   562,000 2001   116,000   580,000 2002   120,000   599,000 2003   122,000   608,000 2004 (before June 4)*   124,000   622,000 *If you expatriated after June 3, 2004, see Expatriation After June 3, 2004, and Before June 17, 2008 or Expatriation After June 16, 2008. Amend income tax Reporting requirements. Amend income tax   If you lost your U. Amend income tax S. Amend income tax citizenship, you should have filed Form 8854 with a consular office or a federal court at the time of loss of citizenship. Amend income tax If you ended your long-term residency, you should have filed Form 8854 with the Internal Revenue Service when you filed your dual-status tax return for the year your residency ended. Amend income tax   Your U. Amend income tax S. Amend income tax residency is considered to have ended when you ceased to be a lawful permanent resident or you began to be treated as a resident of another country under a tax treaty and do not waive treaty benefits. Amend income tax Penalties. Amend income tax   If you failed to file Form 8854, you may have to pay a penalty equal to the greater of 5% of the expatriation tax or $1,000. Amend income tax The penalty will be assessed for each year of the 10-year period beginning on the date of expatriation during which your failure to file continues. Amend income tax The penalty will not be imposed if you can show that the failure is due to reasonable cause and not willful neglect. Amend income tax Expatriation tax. Amend income tax   The expatriation tax applies to the 10-year period following the date of expatriation or termination of residency. Amend income tax It is figured in the same way as for those expatriating after June 3, 2004, and before June 17, 2008. Amend income tax See How To Figure the Expatriation Tax (If You Expatriated Before June 17, 2008) in the next section. Amend income tax Expatriation After June 3, 2004, and Before June 17, 2008 If you expatriated after June 3, 2004, and before June 17, 2008, the expatriation rules apply to you if any of the following statements apply. Amend income tax Your average annual net income tax for the 5 tax years ending before the date of expatriation or termination of residency is more than: $124,000 if you expatriated or terminated residency in 2004. Amend income tax $127,000 if you expatriated or terminated residency in 2005. Amend income tax $131,000 if you expatriated or terminated residency in 2006. Amend income tax $136,000 if you expatriated or terminated residency in 2007. Amend income tax $139,000 if you expatriated or terminated residency in 2008. Amend income tax Your net worth is $2 million or more on the date of your expatriation or termination of residency. Amend income tax You fail to certify on Form 8854 that you have complied with all U. Amend income tax S. Amend income tax federal tax obligations for the 5 tax years preceding the date of your expatriation or termination of residency. Amend income tax Exception for dual-citizens and certain minors. Amend income tax   Certain dual-citizens and certain minors (defined next) are not subject to the expatriation tax even if they meet (1) or (2) earlier. Amend income tax However, they still must provide the certification required in (3). Amend income tax Certain dual-citizens. Amend income tax   You may qualify for the exception described above if all of the following apply. Amend income tax You became at birth a U. Amend income tax S. Amend income tax citizen and a citizen of another country and you continue to be a citizen of that other country. Amend income tax You were never a resident alien of the United States (as defined in chapter 1). Amend income tax You never held a U. Amend income tax S. Amend income tax passport. Amend income tax You were present in the United States for no more than 30 days during any calendar year that is 1 of the 10 calendar years preceding your loss of U. Amend income tax S. Amend income tax citizenship. Amend income tax Certain minors. Amend income tax   You may qualify for the exception described above if you meet all of the following requirements. Amend income tax You became a U. Amend income tax S. Amend income tax citizen at birth. Amend income tax Neither of your parents was a U. Amend income tax S. Amend income tax citizen at the time of your birth. Amend income tax You expatriated before you were 18½. Amend income tax You were present in the United States for not more than 30 days during any calendar year that is 1 of the 10 calendar years preceding your expatriation. Amend income tax Tax consequences of presence in the United States. Amend income tax   The following rules apply if you do not meet the exception above for dual-citizens and certain minors and the expatriation rules would otherwise apply to you. Amend income tax   The expatriation tax does not apply to any tax year during the 10-year period if you are physically present in the United States for more than 30 days during the calendar year ending in that year. Amend income tax Instead, you are treated as a U. Amend income tax S. Amend income tax citizen or resident and taxed on your worldwide income for that tax year. Amend income tax You must file Form 1040, 1040A, or 1040EZ and figure your tax as prescribed in the instructions for those forms. Amend income tax   When counting the number of days of presence during a calendar year, count any day you were physically present in the United States at any time during the day. Amend income tax However, do not count any days (up to a limit of 30 days) on which you performed personal services in the United States for an employer who is not related to you if either of the following apply. Amend income tax You have ties with other countries. Amend income tax You have ties with other countries if: You became (within a reasonable period after your expatriation or termination of residency) a citizen or resident of the country in which you, your spouse, or either of your parents were born, and You became fully liable for income tax in that country. Amend income tax You were physically present in the United States for 30 days or less during each year in the 10-year period ending on the date of expatriation or termination of residency. Amend income tax Do not count any day you were an exempt individual or were unable to leave the United States because of a medical condition that arose while you were in the United States. Amend income tax See Exempt individual and Medical condition in chapter 1 under Substantial Presence Test, but disregard the information about Form 8843. Amend income tax Related employer. Amend income tax   If your employer in the United States is any of the following, then your employer is related to you. Amend income tax You must count any days you performed services in the United States for that employer as days of presence in the United States. Amend income tax Members of your family. Amend income tax This includes only your brothers and sisters, half-brothers and half-sisters, spouse, ancestors (parents, grandparents, etc. Amend income tax ), and lineal descendants (children, grandchildren, etc. Amend income tax ). Amend income tax A partnership in which you directly or indirectly own more than 50% of the capital interest or the profits interest. Amend income tax A corporation in which you directly or indirectly own more than 50% in value of the outstanding stock. Amend income tax (See Publication 550, chapter 4, Constructive ownership of stock, for how to determine whether you directly or indirectly own outstanding stock. Amend income tax ) A tax-exempt charitable or educational organization that is directly or indirectly controlled, in any manner or by any method, by you or by a member of your family, whether or not this control is legally enforceable. Amend income tax Date of tax expatriation. Amend income tax   For purposes of U. Amend income tax S. Amend income tax tax rules, the date of your expatriation or termination of residency is the later of the dates on which you perform the following actions. Amend income tax You notify either the Department of State or the Department of Homeland Security (whichever is appropriate) of your expatriating act or termination of residency. Amend income tax You file Form 8854 in accordance with the form instructions. Amend income tax Annual return. Amend income tax   If the expatriation tax applies to you, you must file Form 8854 each year during the 10-year period following the date of expatriation. Amend income tax You must file this form even if you owe no U. Amend income tax S. Amend income tax tax. Amend income tax Penalty. Amend income tax   If you fail to file Form 8854 for any tax year, fail to include all information required to be shown on the form, or include incorrect information, you may have to pay a penalty of $10,000. Amend income tax You will not have to pay a penalty if you show that the failure is due to reasonable cause and not to willful neglect. Amend income tax How To Figure the Expatriation Tax (If You Expatriated Before June 17, 2008) If the expatriation tax applies to you, you are generally subject to tax on your U. Amend income tax S. Amend income tax source gross income and gains on a net basis at the graduated rates applicable to individuals (with allowable deductions) unless you would be subject to a higher tax under the 30% tax (discussed earlier) on income not connected with a U. Amend income tax S. Amend income tax trade or business. Amend income tax For this purpose, U. Amend income tax S. Amend income tax source gross income (defined in chapter 2) includes gains from the sale or exchange of: Property (other than stock or debt obligations) located in the United States, Stock issued by a U. Amend income tax S. Amend income tax domestic corporation, and Debt obligations of U. Amend income tax S. Amend income tax persons or of the United States, a state or political subdivision thereof, or the District of Columbia. Amend income tax U. Amend income tax S. Amend income tax source income also includes any income or gain derived from stock in certain controlled foreign corporations if you owned, or were considered to own, at any time during the 2-year period ending on the date of expatriation, more than 50% of: The total combined voting power of all classes of that corporation's stock, or The total value of the stock. Amend income tax The income or gain is considered U. Amend income tax S. Amend income tax source income only to the extent of your share of earnings and profits earned or accumulated before the date of expatriation and during the periods you met the ownership requirements discussed above. Amend income tax Any exchange of property is treated as a sale of the property at its fair market value on the date of the exchange and any gain is treated as U. Amend income tax S. Amend income tax source gross income in the tax year of the exchange unless you enter into a gain recognition agreement under Notice 97-19. Amend income tax Other information. Amend income tax   For more information on the expatriation tax provisions, including exceptions to the tax and special U. Amend income tax S. Amend income tax source rules, see section 877 of the Internal Revenue Code. Amend income tax Expatriation Tax Return If you expatriated or terminated your U. Amend income tax S. Amend income tax residency, or you are subject to the expatriation tax, you must file Form 8854, Initial and Annual Expatriation Statement. Amend income tax Attach it to Form 1040NR if you are required to file that form. Amend income tax If you are present in the United States following your expatriation and are subject to tax as a U. Amend income tax S. Amend income tax citizen or resident, file Form 8854 with Form 1040. Amend income tax Expatriation After June 16, 2008 If you expatriated after June 16, 2008, the expatriation rules apply to you if you meet any of the following conditions. Amend income tax Your average annual net income tax for the 5 years ending before the date of expatriation or termination of residency is more than: $139,000 if you expatriated or terminated residency in 2008. Amend income tax $145,000 if you expatriated or terminated residency in 2009 or 2010. Amend income tax $147,000 if you expatriated or terminated residency in 2011. Amend income tax $151,000 if you expatriated or terminated residency in 2012. Amend income tax $155,000 if you expatriated or terminated residency in 2013. Amend income tax Your net worth is $2 million or more on the date of your expatriation or termination of residency. Amend income tax You fail to certify on Form 8854 that you have complied with all U. Amend income tax S. Amend income tax federal tax obligations for the 5 years preceding the date of your expatriation or termination of residency. Amend income tax Exception for dual-citizens and certain minors. Amend income tax   Certain dual-citizens and certain minors (defined next) are not subject to the expatriation tax even if they meet (1) or (2) above. Amend income tax However, they still must provide the certification required in (3) above. Amend income tax Certain dual-citizens. Amend income tax   You may qualify for the exception described above if both of the following apply. Amend income tax You became at birth a U. Amend income tax S. Amend income tax citizen and a citizen of another country and you continue to be a citizen of, and are taxed as a resident of, that other country. Amend income tax You have been a resident of the United States for not more than 10 years during the 15-year tax period ending with the tax year during which the expatriation occurs. Amend income tax For the purpose of determining U. Amend income tax S. Amend income tax residency, use the substantial presence test described in chapter 1. Amend income tax Certain minors. Amend income tax   You may qualify for the exception described earlier if you meet both of the following requirements. Amend income tax You expatriated before you were 18½. Amend income tax You have been a resident of the United States for not more than 10 tax years before the expatriation occurs. Amend income tax For the purpose of determining U. Amend income tax S. Amend income tax residency, use the substantial presence test described in chapter 1. Amend income tax Expatriation date. Amend income tax   Your expatriation date is the date you relinquish U. Amend income tax S. Amend income tax citizenship (in the case of a former citizen) or terminate your long-term residency (in the case of a former U. Amend income tax S. Amend income tax resident). Amend income tax Former U. Amend income tax S. Amend income tax citizen. Amend income tax   You are considered to have relinquished your U. Amend income tax S. Amend income tax citizenship on the earliest of the following dates. Amend income tax The date you renounced U. Amend income tax S. Amend income tax citizenship before a diplomatic or consular officer of the United States (provided that the voluntary renouncement was later confirmed by the issuance of a certificate of loss of nationality). Amend income tax The date you furnished to the State Department a signed statement of voluntary relinquishment of U. Amend income tax S. Amend income tax nationality confirming the performance of an expatriating act (provided that the voluntary relinquishment was later confirmed by the issuance of a certificate of loss of nationality). Amend income tax The date the State Department issued a certificate of loss of nationality. Amend income tax The date that a U. Amend income tax S. Amend income tax court canceled your certificate of naturalization. Amend income tax Former long-term resident. Amend income tax   You are considered to have terminated your long-term residency on the earliest of the following dates. Amend income tax The date you voluntarily relinquished your lawful permanent resident status by filing Department of Homeland Security Form I-407 with a U. Amend income tax S. Amend income tax consular or immigration officer, and the Department of Homeland Security determined that you have, in fact, abandoned your lawful permanent resident status. Amend income tax The date you became subject to a final administrative order for your removal from the United States under the Immigration and Nationality Act and you actually left the United States as a result of that order. Amend income tax If you were a dual resident of the United States and a country with which the United States has an income tax treaty, the date you began to be treated as a resident of that country and you determined that, for purposes of the treaty, you are a resident of the treaty country and notify the IRS of that treatment on Forms 8833 and 8854. Amend income tax See Effect of Tax Treaties in chapter 1 for more information about dual residents. Amend income tax How To Figure the Expatriation Tax (If You Expatriate After June 16, 2008) In the year you expatriate, you are subject to income tax on the net unrealized gain (or loss) in your property as if the property had been sold for its fair market value on the day before your expatriation date (“mark-to-market tax”). Amend income tax This applies to most types of property interests you held on the date of relinquishment of citizenship or termination of residency. Amend income tax But see Exceptions , later. Amend income tax Gains arising from deemed sales must be taken into account for the tax year of the deemed sale without regard to other U. Amend income tax S. Amend income tax internal revenue laws. Amend income tax Losses from deemed sales must be taken into account to the extent otherwise provided under U. Amend income tax S. Amend income tax internal revenue laws. Amend income tax However, Internal Revenue Code section 1091 (relating to the disallowance of losses on wash sales of stock and securities) does not apply. Amend income tax The net gain that you otherwise must include in your income is reduced (but not below zero) by: $600,000 if you expatriated or terminated residency before January 1, 2009. Amend income tax $626,000 if you expatriated or terminated residency in 2009. Amend income tax $627,000 if you expatriated or terminated residency in 2010. Amend income tax $636,000 if you expatriated or terminated residency in 2011. Amend income tax $651,000 if you expatriated or terminated residency in 2012. Amend income tax $668,000 if you expatriated or terminated residency in 2013. Amend income tax Exceptions. Amend income tax   The mark-to-market tax does not apply to the following. Amend income tax Eligible deferred compensation items. Amend income tax Ineligible deferred compensation items. Amend income tax Interests in nongrantor trusts. Amend income tax Specified tax deferred accounts. Amend income tax Instead, items (1) and (3) may be subject to withholding at source. Amend income tax In the case of item (2), you are treated as receiving the present value of your accrued benefit as of the day before the expatriation date. Amend income tax In the case of item (4), you are treated as receiving a distribution of your entire interest in the account on the day before your expatriation date. Amend income tax See paragraphs (d), (e), and (f) of section 877A for more information. Amend income tax Expatriation Tax Return If you expatriated or terminated your U. Amend income tax S. Amend income tax residency, or you are subject to the expatriation rules (as discussed earlier in the first paragraph under Expatriation After June 16, 2008), you must file Form 8854. Amend income tax Attach it to Form 1040 or Form 1040NR if you are required to file either of those forms. Amend income tax Deferral of payment of mark-to-market tax. Amend income tax   You can make an irrevocable election to defer payment of the mark-to-market tax imposed on the deemed sale of property. Amend income tax If you make this election, the following rules apply. Amend income tax You can make the election on a property-by-property basis. Amend income tax The deferred tax attributable to a particular property is due on the return for the tax year in which you dispose of the property. Amend income tax Interest is charged for the period the tax is deferred. Amend income tax The due date for the payment of the deferred tax cannot be extended beyond the earlier of the following dates. Amend income tax The due date of the return required for the year of death. Amend income tax The time that the security provided for the property fails to be adequate. Amend income tax See item (6) below. Amend income tax You make the election on Form 8854. Amend income tax You must provide adequate security (such as a bond). Amend income tax You must make an irrevocable waiver of any right under any treaty of the United States which would preclude assessment or collection of the mark-to-market tax. Amend income tax   For more information about the deferral of payment, see the Instructions for Form 8854. Amend income tax Prev  Up  Next   Home   More Online Publications
Español

Financing Your Education

The U.S. Department of Education provides information on preparing for and funding education beyond high school with details on the federal aid programs. Another source of information on financial assistance is www.finaid.org. Both sites offer calculators to help you determine how much school will cost, how much you need to save, and how much aid you will need.

Paying for College 101

Many state governments have created 529 plans that make it easier for families to save for their child’s education. These plans, which can be sponsored by states or institutions of higher learning, encourage saving for future college costs, and the earnings grow tax-free. There are two main types: “pre-paid tuition plans” and “college savings plans.” Pre-paid plans allow you to pay for your child’s college tuition based on today’s costs, and then pay out at the future (higher) cost once your child is in college. College savings plans allow you to invest money in several investment funds, ranging in risk level, to pay for your child’s college education. For more information about the different types of 529 plans and the plans available in each state, visit collegesavings.org.

Other helpful college planning tips:

  • Pay close attention to state and federal financial aid deadlines. You'll want to file well before the deadline though, so you can receive aid before funds run out.
  • Check the Department of Education's student budget calculator. You can plug in tuition costs, room and board and other expenses along with how much money you have in student loans or grants to get an idea of where you stand financially.
  • Make sure your college bound child gets involved in the process. Point them to College.gov where they can learn to manage their money in college and avoid common scams that target students.

Student Financial Aid

Student Financial Aid is available from a wide variety of sources including the federal government, individual states, directly from colleges and universities, as well as from numerous other public and private agencies and organizations. Whatever the source, all forms of college aid fall into four basic categories:

  • Grants. Gift aid from grants does not have to be repaid and is generally awarded based at least partially on financial need.
  • Work Study. The Federal Work-Study Program (FWS) is a federally funded source of financial assistance used to offset financial education costs. Students earn money by working and attending school. The money does not have to be repaid.
  • Loans. Funds that are borrowed and must be repaid with interest are loans. As a general rule, educational loans have far more favorable terms and interest rates than traditional consumer loans.
  • Scholarships. Offered by schools, local/community organizations, private institutions and trusts, scholarships do not have to be repaid and are generally awarded based on some specific criteria.

Federal Student Aid Information Center

The Federal Student Aid Information Center (FSAIC) can answer your federal student financial aid questions and can give you all the help you need for free. You can also use the FSAIC automated response system to find out whether your Free Application for Federal Student Aid (FAFSA) application has been processed and to request a copy of your Student Aid Report (SAR).

Federal Loan Program Repayment Information

  • Public Service Loan Forgiveness Program.Offers forgiveness for outstanding federal loans for individuals working full time in public service jobs.
  • Income-Based Repayment Plan. Helps to make repaying education loans more affordable for low-income borrowers.
Both programs offer generous benefits, but the rules may seem complex, so it is important to get all of the details. For more information on these repayment options:

Comparing Student Loans

The Consumer Financial Protection Bureau (CFPB) has a Know Before You Owe Student Loan website, developed in partnership with the Department of Education. It provides financial aid shopping sheets that help schools communicate the financial aid options available to students.

The Amend Income Tax

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