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E file federal state taxes free Publication 947 - Main Content Table of Contents Practice Before the IRSWhat Is Practice Before the IRS? Who Can Practice Before the IRS? Who Cannot Practice Before the IRS? How Does an Individual Become Enrolled? What Are the Rules of Practice? Authorizing a RepresentativeWhat Is a Power of Attorney? When Is a Power of Attorney Required? When Is a Power of Attorney Not Required? How Do I Fill Out Form 2848? What Happens to the Power of Attorney When Filed? How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). E file federal state taxes free Practice Before the IRS The Office of Professional Responsibility and the Return Preparer Office generally are responsible for administering and enforcing the regulations governing practice before the IRS. E file federal state taxes free The Office of Professional Responsibility generally has responsibility for matters related to practitioner conduct and exclusive responsibility for discipline, including disciplinary proceedings and sanctions. E file federal state taxes free The Return Preparer Office is responsible for matters related to the authority to practice, including acting on applications for enrollment and administering competency testing and continuing education. E file federal state taxes free What Is Practice Before the IRS? Practice before the IRS covers all matters relating to any of the following. E file federal state taxes free Communicating with the IRS for a taxpayer regarding the taxpayer's rights, privileges, or liabilities under laws and regulations administered by the IRS. E file federal state taxes free Representing a taxpayer at conferences, hearings, or meetings with the IRS. E file federal state taxes free Preparing and filing documents, including tax returns, with the IRS for a taxpayer. E file federal state taxes free Providing a client with written advice which has a potential for tax avoidance or evasion. E file federal state taxes free Furnishing information at the request of the IRS or appearing as a witness for the taxpayer is not practice before the IRS. E file federal state taxes free Who Can Practice Before the IRS? The following individuals can practice before the IRS. E file federal state taxes free However, any individual who is recognized to practice (a recognized representative) must be designated as the taxpayer's representative and file a written declaration with the IRS stating that he or she is authorized and qualified to represent a particular taxpayer. E file federal state taxes free Form 2848 can be used for this purpose. E file federal state taxes free Attorneys. E file federal state taxes free   Any attorney who is not currently under suspension or disbarment from practice before the IRS and who is a member in good standing of the bar of the highest court of any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS. E file federal state taxes free Certified public accountants (CPAs). E file federal state taxes free   Any CPA who is not currently under suspension or disbarment from practice before the IRS and who is duly qualified to practice as a CPA in any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS. E file federal state taxes free Enrolled agents. E file federal state taxes free   Any enrolled agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. E file federal state taxes free Enrolled retirement plan agents. E file federal state taxes free   Any enrolled retirement plan agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. E file federal state taxes free The practice of enrolled retirement plan agents is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans. E file federal state taxes free Enrolled actuaries. E file federal state taxes free   Any individual who is enrolled as an actuary by the Joint Board for the Enrollment of Actuaries who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. E file federal state taxes free The practice of enrolled actuaries is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans. E file federal state taxes free Student. E file federal state taxes free    Under certain circumstances, a student who is supervised by a practitioner may request permission to represent another person before the IRS. E file federal state taxes free For more information, see Authorization for special appearances, later. E file federal state taxes free Registered tax return preparers and unenrolled return preparers. E file federal state taxes free   A registered tax return preparer is an individual who has passed an IRS competency test and is authorized to prepare and sign tax returns as the preparer. E file federal state taxes free An unenrolled return preparer is an individual other than an attorney, CPA, enrolled agent, enrolled retirement plan agent, or enrolled actuary who prepares and signs a taxpayer's return as the preparer, or who prepares a return but is not required (by the instructions to the return or regulations) to sign the return. E file federal state taxes free   Registered tax return preparers and unenrolled return preparers may only represent taxpayers before revenue agents, customer service representatives, or similar officers and employees of the Internal Revenue Service (including the Taxpayer Advocate Service) during an examination of the taxable year or period covered by the tax return they prepared and signed. E file federal state taxes free Registered tax return preparers and unenrolled return preparers cannot represent taxpayers, regardless of the circumstances requiring representation, before appeals officers, revenue officers, counsel or similar officers or employees of the Internal Revenue Service or the Department of Treasury. E file federal state taxes free Registered tax return preparers and unenrolled return preparers cannot execute closing agreements, extend the statutory period for tax assessments or collection of tax, execute waivers, execute claims for refund, or sign any document on behalf of a taxpayer. E file federal state taxes free   If the unenrolled return preparer does not meet the requirements for limited representation, you may file Form 8821 to allow the preparer to inspect your tax information and receive copies of notices sent to you by the IRS. E file federal state taxes free See Form 8821. E file federal state taxes free Practice denied. E file federal state taxes free   Any individual engaged in limited practice before the IRS who is involved in disreputable conduct is subject to disciplinary action. E file federal state taxes free Disreputable conduct includes, but is not limited to, the list of items under Incompetence and Disreputable Conduct shown later under What Are the Rules of Practice. E file federal state taxes free Other individuals who may serve as representatives. E file federal state taxes free   Because of their special relationship with a taxpayer, the following individuals can represent the specified taxpayers before the IRS, provided they present satisfactory identification and, except in the case of an individual described in (1) below, proof of authority to represent the taxpayer. E file federal state taxes free An individual. E file federal state taxes free An individual can represent himself or herself before the IRS and does not have to file a written declaration of qualification and authority. E file federal state taxes free A family member. E file federal state taxes free An individual can represent members of his or her immediate family. E file federal state taxes free Immediate family includes a spouse, child, parent, brother, or sister of the individual. E file federal state taxes free An officer. E file federal state taxes free A bona fide officer of a corporation (including a parent, subsidiary, or other affiliated corporation), association, or organized group can represent the corporation, association, or organized group. E file federal state taxes free An officer of a governmental unit, agency, or authority, in the course of his or her official duties, can represent the organization before the IRS. E file federal state taxes free A partner. E file federal state taxes free A general partner may represent the partnership before the IRS. E file federal state taxes free An employee. E file federal state taxes free A regular full-time employee can represent his or her employer. E file federal state taxes free An employer can be, but is not limited to, an individual, partnership, corporation (including a parent, subsidiary, or other affiliated corporation), association, trust, receivership, guardianship, estate, organized group, governmental unit, agency, or authority. E file federal state taxes free A fiduciary. E file federal state taxes free A fiduciary (trustee, executor, personal representative, administrator, receiver, or guardian) stands in the position of a taxpayer and acts as the taxpayer, not as a representative. E file federal state taxes free See Fiduciary under When Is a Power of Attorney Not Required, later. E file federal state taxes free Representation Outside the United States Any individual may represent an individual or entity, who is outside the United States, before personnel of the IRS when such representation occurs outside the United States. E file federal state taxes free See section 10. E file federal state taxes free 7(c)(1)(vii) of Circular 230. E file federal state taxes free Authorization for Special Appearances The Commissioner of Internal Revenue, or delegate, can authorize an individual who is not otherwise eligible to practice before the IRS to represent another person for a particular matter. E file federal state taxes free The prospective representative must request this authorization in writing from the Office of Professional Responsibility. E file federal state taxes free However, it is granted only when extremely compelling circumstances exist. E file federal state taxes free If granted, the Commissioner, or delegate, will issue a letter that details the conditions related to the appearance and the particular tax matter for which the authorization is granted. E file federal state taxes free The authorization letter should not be confused with a letter from an IRS center advising an individual that he or she has been assigned a Centralized Authorization File (CAF) number. E file federal state taxes free The issuance of a CAF number does not indicate that an individual is either recognized or authorized to practice before the IRS. E file federal state taxes free It merely confirms that a centralized file for authorizations has been established for the individual under that number. E file federal state taxes free Students in LITCs and the STCP. E file federal state taxes free   A student who works in a Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP) who is supervised by a practitioner may request permission to represent another person before the IRS. E file federal state taxes free Authorization requests must be made to the Office of Professional Responsibility. E file federal state taxes free If granted, a letter authorizing the student's special appearance and detailing any conditions related to the appearance will be issued. E file federal state taxes free Students receiving an authorization letter generally can represent taxpayers before any IRS function or office subject to any conditions in the authorization letter. E file federal state taxes free If you intend to have a student represent you, review the authorization letter and ask your student, your student's supervisor, or the Office of Professional Responsibility if you have questions about the terms of the authorization. E file federal state taxes free Who Cannot Practice Before the IRS? In general, individuals who are not eligible or who have lost the privilege as a result of certain actions cannot practice before the IRS. E file federal state taxes free If an individual loses eligibility to practice, the IRS will not recognize a power of attorney that names the individual as a representative. E file federal state taxes free Corporations, associations, partnerships, and other persons that are not individuals. E file federal state taxes free   These organizations (or persons) are not eligible to practice before the IRS. E file federal state taxes free Loss of Eligibility Generally, individuals lose their eligibility to practice before the IRS in the following ways. E file federal state taxes free Not meeting the requirements for renewal of enrollment (such as continuing professional education). E file federal state taxes free Requesting to be placed in inactive retirement status. E file federal state taxes free Being suspended or disbarred by the Office of Professional Responsibility for violating the regulations governing practice before the IRS. E file federal state taxes free Failure to meet requirements. E file federal state taxes free   Individuals who fail to comply with the requirements for eligibility for renewal of enrollment will be notified by the IRS. E file federal state taxes free The notice will explain the reason for noncompliance and provide the individual with an opportunity to furnish information for reconsideration. E file federal state taxes free The individual has 60 days from the date of the notice to respond. E file federal state taxes free Inactive roster. E file federal state taxes free   An individual will be placed on the roster of inactive individuals for a period of three years, if he or she: Fails to respond timely to the notice of noncompliance with the renewal requirements, Fails to file timely the application for renewal, or Does not satisfy the requirements of eligibility for renewal. E file federal state taxes free The individual must file an application for renewal and satisfy all requirements for renewal after being placed in inactive status. E file federal state taxes free Otherwise, at the conclusion of the next renewal cycle, he or she will be removed from the roster and the enrollment or registration terminated. E file federal state taxes free Inactive retirement status. E file federal state taxes free   Individuals who request to be placed in an inactive retirement status will be ineligible to practice before the IRS. E file federal state taxes free They must continue to adhere to all renewal requirements. E file federal state taxes free They can be reinstated to an active enrollment status by filing an application for renewal and providing evidence that they have completed the required continuing professional education hours for the enrollment cycle or registration year. E file federal state taxes free Suspension and disbarment. E file federal state taxes free   Individuals authorized to practice before the IRS are subject to disciplinary proceedings and may be suspended or disbarred for violating any regulation governing practice before the IRS. E file federal state taxes free This includes engaging in acts of disreputable conduct. E file federal state taxes free For more information, see Incompetence and Disreputable Conduct under What are the Rules of Practice, later. E file federal state taxes free   Practitioners who are suspended in a disciplinary proceeding are not allowed to practice before the IRS during the period of suspension. E file federal state taxes free See What Is Practice Before the IRS, earlier. E file federal state taxes free   Practitioners who are disbarred in a disciplinary proceeding are not allowed to practice before the IRS. E file federal state taxes free However, a practitioner can seek reinstatement from the Office of Professional Responsibility five years after disbarment. E file federal state taxes free   If the practitioner seeks reinstatement, he or she may not practice before the IRS until the Office of Professional Responsibility authorizes reinstatement. E file federal state taxes free The Office of Professional Responsibility may reinstate the practitioner if it is determined that: The practitioner's future conduct is not likely to be in violation of the regulations, and Granting the reinstatement would not be contrary to the public interest. E file federal state taxes free How Does an Individual Become Enrolled? The Return Preparer Office can grant enrollment to practice before the IRS to an applicant who demonstrates special competence in tax matters by passing a written examination administered by the IRS. E file federal state taxes free Enrollment also can be granted to an applicant who qualifies because of past service and technical experience in the IRS. E file federal state taxes free In either case, certain application forms, discussed next, must be filed. E file federal state taxes free Additionally, an applicant must not have engaged in any conduct that would justify suspension or disbarment from practice before the IRS. E file federal state taxes free See Incompetence and Disreputable Conduct, later. E file federal state taxes free Form 2587. E file federal state taxes free   Applicants can apply to take the special enrollment examination by filing Form 2587, Application for Special Enrollment Examination. E file federal state taxes free Form 2587 can be filed online, by mail, or by fax. E file federal state taxes free For more information, see instructions and fees listed on the form. E file federal state taxes free To get Form 2587, see How To Get Tax Help, later. E file federal state taxes free Form 23 and Form 23-EP. E file federal state taxes free   Individuals who have passed the examination or are applying on the basis of past service and technical experience with the IRS can apply for enrollment by filing Form 23, Application for Enrollment to Practice Before the Internal Revenue Service, or Form 23-EP, Application for Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent. E file federal state taxes free The application must include a check or money order in the amount of the fee shown on Form 23 or Form 23-EP. E file federal state taxes free Alternatively, payment may be made electronically pursuant to instructions on the forms. E file federal state taxes free To get Form 23 or Form 23-EP, see How To Get Tax Help, later. E file federal state taxes free Form 5434. E file federal state taxes free   An individual may apply as an enrolled actuary on the basis of past employment with the IRS and technical experience by filing Form 5434, Application for Enrollment, with the Joint Board for the Enrollment of Actuaries. E file federal state taxes free The application must include a check or money order in the amount of the fee shown on Form 5434. E file federal state taxes free To get Form 5434, see How To Get Tax Help, later. E file federal state taxes free Period of enrollment. E file federal state taxes free   An enrollment card will be issued to each individual whose enrollment application is approved. E file federal state taxes free The individual is enrolled until the expiration date shown on the enrollment card or certificate. E file federal state taxes free To continue practicing beyond the expiration date, the individual must request renewal of the enrollment by filing Form 8554, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service, or Form 8554-EP, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA). E file federal state taxes free What Are the Rules of Practice? The rules governing practice before the IRS are published in the Code of Federal Regulations at 31 C. E file federal state taxes free F. E file federal state taxes free R. E file federal state taxes free part 10 and reprinted in Treasury Department Circular No. E file federal state taxes free 230 (Circular 230). E file federal state taxes free An attorney, CPA, enrolled agent, enrolled retirement plan agent, registered tax return preparer, or enrolled actuary authorized to practice before the IRS (referred to hereafter as a practitioner) has the duty to perform certain acts and is restricted from performing other acts. E file federal state taxes free In addition, a practitioner cannot engage in disreputable conduct (discussed later). E file federal state taxes free Any practitioner who does not comply with the rules of practice or engages in disreputable conduct is subject to disciplinary action. E file federal state taxes free Also, unenrolled preparers must comply with the rules of practice and conduct to exercise the privilege of limited practice before the IRS. E file federal state taxes free See Publication 470 for a discussion of the special rules for limited practice by unenrolled preparers. E file federal state taxes free Duties Practitioners must promptly submit records or information requested by officers or employees of the IRS, except when the practitioner believes on reasonable belief and good faith that the information is privileged. E file federal state taxes free Communications with respect to tax advice between a federally authorized tax practitioner and a taxpayer generally are confidential to the same extent that communication would be privileged if it were between a taxpayer and an attorney if the advice relates to: Noncriminal tax matters before the IRS, or Noncriminal tax proceedings brought in federal court by or against the United States. E file federal state taxes free Communications regarding corporate tax shelters. E file federal state taxes free   This protection of tax advice communications does not apply to any written communications between a federally authorized tax practitioner and any person, including a director, shareholder, officer, employee, agent, or representative of a corporation if the communication involves the promotion of the direct or indirect participation of the corporation in any tax shelter. E file federal state taxes free Duty to advise. E file federal state taxes free   A practitioner who knows that his or her client has not complied with the revenue laws or has made an error or omission in any return, document, affidavit, or other required paper, has the responsibility to advise the client promptly of the noncompliance, error, or omission, and the consequences of the noncompliance, error, or omission. E file federal state taxes free Due diligence. E file federal state taxes free   A practitioner must exercise due diligence when performing the following duties. E file federal state taxes free Preparing or assisting in the preparing, approving, and filing of returns, documents, affidavits, and other papers relating to IRS matters. E file federal state taxes free Determining the correctness of oral or written representations made by him or her to the Department of the Treasury. E file federal state taxes free Determining the correctness of oral or written representations made by him or her to clients with reference to any matter administered by the IRS. E file federal state taxes free Restrictions Practitioners are restricted from engaging in certain practices. E file federal state taxes free The following paragraphs discuss some of these restricted practices. E file federal state taxes free Delays. E file federal state taxes free   A practitioner must not unreasonably delay the prompt disposition of any matter before the IRS. E file federal state taxes free Assistance from disbarred or suspended persons and former IRS employees. E file federal state taxes free   A practitioner must not knowingly, directly or indirectly, do the following. E file federal state taxes free Accept assistance from, or assist, any person who is under disbarment or suspension from practice before the IRS if the assistance relates to matters considered practice before the IRS. E file federal state taxes free Accept assistance from any former government employee where provisions of Circular 230 or any federal law would be violated. E file federal state taxes free Performance as a notary. E file federal state taxes free   A practitioner who is a notary public and is employed as counsel, attorney, or agent in a matter before the IRS, or has a material interest in the matter, cannot engage in any notary activities related to that matter. E file federal state taxes free Negotiations of taxpayer refund checks. E file federal state taxes free   Practitioners must not endorse or otherwise negotiate (cash) any refund check (including directing or accepting payment by any means, electronic or otherwise, in an account owned or controlled by the practitioner or any firm or other entity with whom the practitioner is associated) issued to the taxpayer. E file federal state taxes free Incompetence and Disreputable Conduct Any practitioner or unenrolled return preparer may be disbarred or suspended from practice before the IRS, or censured, for incompetence or disreputable conduct. E file federal state taxes free The following list contains examples of conduct that is considered disreputable. E file federal state taxes free Being convicted of any criminal offense under the revenue laws or of any offense involving dishonesty or breach of trust. E file federal state taxes free Knowingly giving false or misleading information in connection with federal tax matters, or participating in such activity. E file federal state taxes free Soliciting employment by prohibited means as discussed in section 10. E file federal state taxes free 30 of Circular 230. E file federal state taxes free Willfully failing to file a federal tax return, evading or attempting to evade any federal tax or payment, or participating in such actions. E file federal state taxes free Misappropriating, or failing to properly and promptly remit, funds received from clients for payment of taxes or other obligations due the United States. E file federal state taxes free Directly or indirectly attempting to influence the official action of IRS employees by the use of threats, false accusations, duress, or coercion, or by offering gifts, favors, or any special inducements. E file federal state taxes free Being disbarred or suspended from practice as an attorney, CPA, public accountant, or actuary, by the District of Columbia or any state, possession, territory, commonwealth, or any federal court, or any federal agency, body, or board. E file federal state taxes free Knowingly aiding and abetting another person to practice before the IRS during a period of suspension, disbarment, or ineligibility of that other person. E file federal state taxes free Using abusive language, making false accusations and statements knowing them to be false, circulating or publishing malicious or libelous matter, or engaging in any contemptuous conduct in connection with practice before the IRS. E file federal state taxes free Giving a false opinion knowingly, recklessly, or through gross incompetence; or following a pattern of providing incompetent opinions in questions arising under the federal tax laws. E file federal state taxes free Censure, Disbarments, and Suspensions The Office of Professional Responsibility may censure or institute proceedings to censure, suspend or disbar any attorney, CPA, or enrolled agent who has violated Circular 230. E file federal state taxes free A practitioner will be given the opportunity to demonstrate compliance with the rules before any disciplinary action is taken. E file federal state taxes free Authorizing a Representative You may either represent yourself, or you may authorize an individual to represent you before the IRS. E file federal state taxes free If you chose to have someone represent you, your representative must be a person eligible to practice before the IRS. E file federal state taxes free See Who Can Practice Before the IRS, earlier. E file federal state taxes free What Is a Power of Attorney? A power of attorney is your written authorization for an individual to act on your behalf. E file federal state taxes free If the authorization is not limited, the individual generally can perform all acts that you can perform. E file federal state taxes free The authority granted to a registered tax return preparer or an unenrolled preparer is limited. E file federal state taxes free For information on the limits regarding registered tax return preparers, see Circular 230 §10. E file federal state taxes free 3(f). E file federal state taxes free For information on the limits regarding unenrolled preparers, see Publication 470. E file federal state taxes free Acts performed. E file federal state taxes free   Any representative, other than a registered tax return preparer or an unenrolled return preparer, can usually perform the following acts. E file federal state taxes free Represent you before any office of the IRS. E file federal state taxes free Sign an offer or a waiver of restriction on assessment or collection of a tax deficiency, or a waiver of notice of disallowance of claim for credit or refund. E file federal state taxes free Sign a consent to extend the statutory time period for assessment or collection of a tax. E file federal state taxes free Sign a closing agreement. E file federal state taxes free Signing your return. E file federal state taxes free   The representative named under a power of attorney is not permitted to sign your income tax return unless: The signature is permitted under the Internal Revenue Code and the related regulations (see Regulations section 1. E file federal state taxes free 6012-1(a)(5)). E file federal state taxes free You specifically authorize this in your power of attorney. E file federal state taxes free For example, the regulation permits a representative to sign your return if you are unable to sign the return due to: Disease or injury. E file federal state taxes free Continuous absence from the United States (including Puerto Rico) for a period of at least 60 days prior to the date required by law for filing the return. E file federal state taxes free Other good cause if specific permission is requested of and granted by the IRS. E file federal state taxes free When a return is signed by a representative, it must be accompanied by a power of attorney (or copy) authorizing the representative to sign the return. E file federal state taxes free For more information, see the Form 2848 instructions. E file federal state taxes free Limitation on substitution or delegation. E file federal state taxes free   A recognized representative can substitute or delegate authority under the power of attorney to another recognized representative only if the act is specifically authorized by you on the power of attorney. E file federal state taxes free   After a substitution has been made, only the newly recognized representative will be recognized as the taxpayer's representative. E file federal state taxes free If a delegation of power has been made, both the original and the delegated representative will be recognized by the IRS to represent you. E file federal state taxes free Disclosure of returns to a third party. E file federal state taxes free   Your representative cannot execute consents that will allow the IRS to disclose tax return or return information to a third party unless you specifically delegate this authority to your representative on line 5 of Form 2848. E file federal state taxes free Incapacity or incompetency. E file federal state taxes free   A power of attorney is generally terminated if you become incapacitated or incompetent. E file federal state taxes free   The power of attorney can continue, however, in the case of your incapacity or incompetency if you authorize this on line 5 “Other” of the Form 2848 and if your non-IRS durable power of attorney meets all the requirements for acceptance by the IRS. E file federal state taxes free See Non-IRS powers of attorney, later. E file federal state taxes free When Is a Power of Attorney Required? Submit a power of attorney when you want to authorize an individual to represent you before the IRS, whether or not the representative performs any of the other acts cited earlier under What Is a Power of Attorney. E file federal state taxes free A power of attorney is most often required when you want to authorize another individual to perform at least one of the following acts on your behalf. E file federal state taxes free Represent you at a meeting with the IRS. E file federal state taxes free Prepare and file a written response to the IRS. E file federal state taxes free Form Required Use Form 2848 to appoint a recognized representative to act on your behalf before the IRS. E file federal state taxes free Individuals recognized to practice before the IRS are listed under Part II, Declaration of Representative, of Form 2848. E file federal state taxes free Your representative must complete that part of the form. E file federal state taxes free Non-IRS powers of attorney. E file federal state taxes free   The IRS will accept a non-IRS power of attorney, but a completed Form 2848 must be attached in order for the power of attorney to be entered on the Centralized Authorization File (CAF) system. E file federal state taxes free For more information, see Processing a non-IRS power of attorney, later. E file federal state taxes free   If you want to use a power of attorney document other than Form 2848, it must contain the following information. E file federal state taxes free Your name and mailing address. E file federal state taxes free Your social security number and/or employer identification number. E file federal state taxes free Your employee plan number, if applicable. E file federal state taxes free The name and mailing address of your representative(s). E file federal state taxes free The types of tax involved. E file federal state taxes free The federal tax form number. E file federal state taxes free The specific year(s) or period(s) involved. E file federal state taxes free For estate tax matters, the decedent's date of death. E file federal state taxes free A clear expression of your intention concerning the scope of authority granted to your representative(s). E file federal state taxes free Your signature and date. E file federal state taxes free You also must attach to the non-IRS power of attorney a signed and dated statement made by your representative. E file federal state taxes free This statement, which is referred to as the Declaration of Representative, is contained in Part II of Form 2848. E file federal state taxes free The statement should read: I am not currently under suspension or disbarment from practice before the Internal Revenue Service or other practice of my profession by any other authority, I am aware of the regulations contained in Circular 230, I am authorized to represent the taxpayer(s) identified in the power of attorney, and I am an individual described in 26 CFR 601. E file federal state taxes free 502(b). E file federal state taxes free Required information missing. E file federal state taxes free   The IRS will not accept your non-IRS power of attorney if it does not contain all the information listed above. E file federal state taxes free You can sign and submit a completed Form 2848 or a new non-IRS power of attorney that contains all the information. E file federal state taxes free If you cannot sign an acceptable replacement document, your attorney-in-fact may be able to perfect (make acceptable to the IRS) your non-IRS power of attorney by using the procedure described next. E file federal state taxes free Procedure for perfecting a non-IRS power of attorney. E file federal state taxes free   Under the following conditions, the attorney-in-fact named in your non-IRS power of attorney can sign a Form 2848 on your behalf. E file federal state taxes free The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general authority to perform any acts). E file federal state taxes free The attorney-in-fact attaches a statement (signed under penalty of perjury) to the Form 2848 stating that the original non-IRS power of attorney is valid under the laws of the governing jurisdiction. E file federal state taxes free Example. E file federal state taxes free John Elm, a taxpayer, signs a non-IRS durable power of attorney that names his neighbor and CPA, Ed Larch, as his attorney-in-fact. E file federal state taxes free The power of attorney grants Ed the authority to perform any and all acts on John's behalf. E file federal state taxes free However, it does not list specific tax-related information such as types of tax or tax form numbers. E file federal state taxes free Shortly after John signs the power of attorney, he is declared incompetent. E file federal state taxes free Later, a federal tax matter arises concerning a prior year return filed by John. E file federal state taxes free Ed attempts to represent John before the IRS but is rejected because the durable power of attorney does not contain required information. E file federal state taxes free If Ed attaches a statement (signed under the penalty of perjury) that the durable power of attorney is valid under the laws of the governing jurisdiction, he can sign a completed Form 2848 and submit it on John's behalf. E file federal state taxes free If Ed can practice before the IRS (see Who Can Practice Before the IRS, earlier), he can name himself as representative on Form 2848. E file federal state taxes free Otherwise, he must name another individual who can practice before the IRS. E file federal state taxes free Processing a non-IRS power of attorney. E file federal state taxes free   The IRS has a centralized computer database system called the CAF system. E file federal state taxes free This system contains information on the authority of taxpayer representatives. E file federal state taxes free Generally, when you submit a power of attorney document to the IRS, it is processed for inclusion on the CAF system. E file federal state taxes free Entry of your power of attorney on the CAF system enables IRS personnel, who do not have a copy of your power of attorney, to verify the authority of your representative by accessing the CAF. E file federal state taxes free It also enables the IRS to automatically send copies of notices and other IRS communications to your representative if you specify that your representative should receive those communications. E file federal state taxes free   You can have your non-IRS power of attorney entered on the CAF system by attaching it to a completed Form 2848 and submitting it to the IRS. E file federal state taxes free Your signature is not required; however, your attorney-in-fact must sign the Declaration of Representative (see Part II of Form 2848). E file federal state taxes free Preparation of Form — Helpful Hints The preparation of Form 2848 is illustrated by an example, later under How Do I Fill Out Form 2848. E file federal state taxes free However, the following will also assist you in preparing the form. E file federal state taxes free Line-by-line hints. E file federal state taxes free   The following hints are summaries of some of the line-by-line instructions for Form 2848. E file federal state taxes free Line 1—Taxpayer information. E file federal state taxes free   If a joint return is involved, the husband and wife each file a separate Form 2848 if they both want to be represented. E file federal state taxes free If only one spouse wants to be represented in the matter, that spouse files a Form 2848. E file federal state taxes free Line 2—Representative(s). E file federal state taxes free   Only individuals may be named as representatives. E file federal state taxes free If your representative has not been assigned a CAF number, enter “None” on that line and the IRS will issue one to your representative. E file federal state taxes free If the representative's address or phone number has changed since the CAF number was issued, you should check the appropriate box. E file federal state taxes free Enter your representative's fax number if available. E file federal state taxes free   If you want to name more than three representatives, attach additional Form(s) 2848. E file federal state taxes free The IRS can send copies of notices and communications to two of your representatives. E file federal state taxes free You must, however, check the boxes on line 2 of the Form 2848 if you want the IRS to routinely send copies of notices and communications to your representatives. E file federal state taxes free If you do not check the boxes, your representatives will not routinely receive copies of notices and communications. E file federal state taxes free Line 3—Tax matters. E file federal state taxes free   You may list any tax years or periods that have already ended as of the date you sign the power of attorney. E file federal state taxes free However, you may include on a power of attorney only future tax periods that end no later than 3 years after the date the power of attorney is received by the IRS. E file federal state taxes free The 3 future periods are determined starting after December 31 of the year the power of attorney is received by the IRS. E file federal state taxes free However, avoid general references such as “all years” or “all taxes. E file federal state taxes free ” Any Form 2848 with general references will be returned. E file federal state taxes free Line 4—Specific use not recorded on Centralized Authorization File (CAF). E file federal state taxes free   Certain matters cannot be recorded on the CAF system. E file federal state taxes free Examples of such matters include, but are not limited to, the following. E file federal state taxes free Requests for a private letter ruling or technical advice. E file federal state taxes free Applications for an employer identification number (EIN). E file federal state taxes free Claims filed on Form 843, Claim for Refund and Request for Abatement. E file federal state taxes free Corporate dissolutions. E file federal state taxes free Requests for change of accounting method. E file federal state taxes free Requests for change of accounting period. E file federal state taxes free Applications for recognition of exemption under sections 501(c)(3), 501(a), or 521 (Forms 1023, 1034, or 1028). E file federal state taxes free Request for a determination of the qualified status of an employee benefit plan (Forms 5300, 5307, or 5310). E file federal state taxes free Application for Award for Original Information under section 7623. E file federal state taxes free Voluntary submissions under the Employee Plans Compliance Resolution System (EPCRS). E file federal state taxes free Freedom of Information Act requests. E file federal state taxes free If the tax matter described on line 3 of Form 2848 concerns one of these matters specifically, check the box on line 4. E file federal state taxes free If this box is checked, the representative should mail or fax the power of attorney to the IRS office handling the matter. E file federal state taxes free Otherwise, the representative should bring a copy of the power of attorney to each meeting with the IRS. E file federal state taxes free Where To File a Power of Attorney Generally, you can mail or fax a paper Form 2848 directly to the IRS. E file federal state taxes free To determine where you should file Form 2848, see Where To File in the instructions for Form 2848. E file federal state taxes free If Form 2848 is for a specific use, mail or fax it to the office handling that matter. E file federal state taxes free For more information on specific use, see the Instructions for Form 2848, line 4. E file federal state taxes free FAX copies. E file federal state taxes free   The IRS will accept a copy of a power of attorney that is submitted by facsimile transmission (fax). E file federal state taxes free If you choose to file a power of attorney by fax, be sure the appropriate IRS office is equipped to accept this type of transmission. E file federal state taxes free Your representative may be able to file Form 2848 electronically via the IRS website. E file federal state taxes free For more information, your representative can go to www. E file federal state taxes free irs. E file federal state taxes free gov and under the Tax Professionals tab, click on e-services–Online Tools for Tax Professionals. E file federal state taxes free If you complete Form 2848 for electronic signature authorization, do not file Form 2848 with the IRS. E file federal state taxes free Instead, give it to your representative, who will retain the document. E file federal state taxes free Updating a power of attorney. E file federal state taxes free   Submit any update or modification to an existing power of attorney in writing. E file federal state taxes free Your signature (or the signature of the individual(s) authorized to sign on your behalf) is required. E file federal state taxes free Do this by sending the updated Form 2848 or non-IRS power of attorney to the IRS office(s) where you previously sent the original(s), including the center where the related return was, or will be filed. E file federal state taxes free   A recognized representative may substitute or delegate authority if you specifically authorize your representative to substitute or delegate representation in the original power of attorney. E file federal state taxes free To make a substitution or delegation, the representative must file the following items with the IRS office(s) where the power of attorney was filed. E file federal state taxes free A written notice of substitution or delegation signed by the recognized representative. E file federal state taxes free A written declaration of representative made by the new representative. E file federal state taxes free A copy of the power of attorney that specifically authorizes the substitution or delegation. E file federal state taxes free Retention/Revocation of Prior Power(s) of Attorney A newly filed power of attorney concerning the same matter will revoke a previously filed power of attorney. E file federal state taxes free However, the new power of attorney will not revoke the prior power of attorney if it specifically states it does not revoke such prior power of attorney and either of the following are attached to the new power of attorney. E file federal state taxes free A copy of the unrevoked prior power of attorney, or A statement signed by the taxpayer listing the name and address of each representative authorized under the prior unrevoked power of attorney. E file federal state taxes free Note. E file federal state taxes free The filing of Form 2848 will not revoke any  Form 8821 that is in effect. E file federal state taxes free Revocation of Power of Attorney/Withdrawal of Representative If you want to revoke an existing power of attorney and do not want to name a new representative, or if a representative wants to withdraw from representation, mail or fax a copy of the previously executed power of attorney to the IRS, or if the power of attorney is for a specific matter, to the IRS office handling the matter. E file federal state taxes free If the taxpayer is revoking the power of attorney, the taxpayer must write “REVOKE” across the top of the first page with a current signature and date below this annotation. E file federal state taxes free If the representative is withdrawing from the representation, the representative must write “WITHDRAW” across the top of the first page with a current signature and date below this annotation. E file federal state taxes free If you do not have a copy of the power of attorney you want to revoke or withdraw, send a statement to the IRS. E file federal state taxes free The statement of revocation or withdrawal must indicate that the authority of the power of attorney is revoked or withdrawn, list the matters and periods, and must be signed and dated by the taxpayer or representative as applicable. E file federal state taxes free If the taxpayer is revoking, list the name and address of each recognized representative whose authority is revoked. E file federal state taxes free When the taxpayer is completely revoking authority, the form should state “remove all years/periods” instead of listing the specific tax matter, years, or periods. E file federal state taxes free If the representative is withdrawing, list the name, TIN, and address (if known) of the taxpayer. E file federal state taxes free To revoke a specific use power of attorney, send the power of attorney or statement of revocation to the IRS office handling your case, using the above instructions. E file federal state taxes free A power of attorney held by a student will be recorded on the CAF system for 130 days from the receipt date. E file federal state taxes free If you are authorizing a student to represent you after that time, you will need to submit a current and valid Form 2848. E file federal state taxes free When Is a Power of Attorney Not Required? A power of attorney is not required when the third party is not dealing with the IRS as your representative. E file federal state taxes free The following situations do not require a power of attorney. E file federal state taxes free Providing information to the IRS. E file federal state taxes free Authorizing the disclosure of tax return information through Form 8821, Tax Information Authorization, or other written or oral disclosure consent. E file federal state taxes free Allowing the IRS to discuss return information with a third party via the checkbox provided on a tax return or other document. E file federal state taxes free Allowing a tax matters partner or person (TMP) to perform acts for the partnership. E file federal state taxes free Allowing the IRS to discuss return information with a fiduciary. E file federal state taxes free How Do I Fill Out Form 2848? The following example illustrates how to complete Form 2848. E file federal state taxes free The two completed forms for this example are shown on the next pages. E file federal state taxes free Example. E file federal state taxes free Stan and Mary Doe have been notified that their joint tax returns (Forms 1040) for 2009, 2010, and 2011 are being examined. E file federal state taxes free They have decided to appoint Jim Smith, an enrolled agent, to represent them in this matter and any future matters concerning these returns. E file federal state taxes free Jim, who has prepared returns at the same location for years, already has a Centralized Authorization File (CAF) number assigned to him. E file federal state taxes free Mary does not want Jim to sign any agreements on her behalf, but Stan is willing to have Jim do so. E file federal state taxes free They want copies of all notices and written communications sent to Jim. E file federal state taxes free This is the first time Stan and Mary have given power of attorney to anyone. E file federal state taxes free They should each complete a Form 2848 as follows. E file federal state taxes free Line 1—Taxpayer information. E file federal state taxes free   Stan and Mary must each file a separate Form 2848. E file federal state taxes free On his separate Form 2848, Stan enters his name, street address, and social security number in the spaces provided. E file federal state taxes free Mary does likewise on her separate Form 2848. E file federal state taxes free Line 2—Representative(s). E file federal state taxes free   On their separate Forms 2848, Stan and Mary each enters the name and current address of their chosen representative, Jim Smith. E file federal state taxes free Both Stan and Mary want Jim Smith to receive notices and communications concerning the matters identified in line 3, so on their separate Forms 2848, Stan and Mary each checks the box in the first column of line 2. E file federal state taxes free They also enter Mr. E file federal state taxes free Smith's CAF number, his telephone number, and his fax number. E file federal state taxes free Mr. E file federal state taxes free Smith's address, telephone number, and fax number have not changed since the IRS issued his CAF number, so Stan and Mary do not check the boxes in the second column. E file federal state taxes free Line 3—Tax Matters. E file federal state taxes free   On their separate Forms 2848, Stan and Mary each enters “income” for the type of tax, “1040” for the form number, and “2009, 2010, and 2011” for the tax years. E file federal state taxes free Line 4—Specific use not recorded on Centralized Authorization File (CAF). E file federal state taxes free   On their separate Forms 2848, Stan and Mary make no entry on this line because they do not want to restrict the use of their powers of attorney to a specific use that is not recorded on the CAF. E file federal state taxes free See Preparation of Form — Helpful Hints, earlier. E file federal state taxes free Line 5—Acts authorized. E file federal state taxes free   Mary wants to sign any agreement that reflects changes to her and Stan's joint 2009, 2010, and 2011 income tax liability, so she writes “Taxpayer must sign any agreement form” on line 5 of her Form 2848. E file federal state taxes free Stan does not wish to restrict the authority of Jim Smith in this regard, so he leaves line 5 of his Form 2848 blank. E file federal state taxes free If either Mary or Stan had chosen, they could have listed other restrictions on line 5 of their separate Forms 2848. E file federal state taxes free Line 6—Retention/revocation of prior power(s) of attorney. E file federal state taxes free   Stan and Mary are each filing their first powers of attorney, so they make no entry on this line. E file federal state taxes free However, if they had filed prior powers of attorney, the filing of this current power would revoke any earlier ones for the same tax matter(s) unless they checked the box on line 6 and attached a copy of the prior power of attorney that they wanted to remain in effect. E file federal state taxes free   If Mary later decides that she can handle the examination on her own, she can revoke her power of attorney even though Stan does not revoke his power of attorney. E file federal state taxes free (See Revocation of Power of Attorney/Withdrawal of Representative, earlier, for the special rules that apply. E file federal state taxes free ) Line 7—Signature of taxpayer. E file federal state taxes free   Stan and Mary each signs and dates his or her Form 2848. E file federal state taxes free If a taxpayer does not sign, the IRS cannot accept the form. E file federal state taxes free Part II—Declaration of Representative. E file federal state taxes free   Jim Smith must complete this part of Form 2848. E file federal state taxes free If he does not sign this part, the IRS cannot accept the form. E file federal state taxes free What Happens to the Power of Attorney When Filed? A power of attorney will be recognized after it is received, reviewed, and determined by the IRS to contain the required information. E file federal state taxes free However, until a power of attorney is entered on the CAF system, IRS personnel may be unaware of the authority of the person you have named to represent you. E file federal state taxes free Therefore, during this interim period, IRS personnel may request that you or your representative bring a copy to any meeting with the IRS. E file federal state taxes free This image is too large to be displayed in the current screen. E file federal state taxes free Please click the link to view the image. E file federal state taxes free Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. E file federal state taxes free Please click the link to view the image. E file federal state taxes free Filled-in Form 2848 - Page 2 This image is too large to be displayed in the current screen. E file federal state taxes free Please click the link to view the image. E file federal state taxes free Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. E file federal state taxes free Please click the link to view the image. E file federal state taxes free Filled-in Form 2848 - Page 2 Processing and Handling How the power of attorney is processed and handled depends on whether it is a complete or incomplete document. E file federal state taxes free Incomplete document. E file federal state taxes free   If Form 2848 is incomplete, the IRS will attempt to secure the missing information either by writing or telephoning you or your representative. E file federal state taxes free For example, if your signature or signature date is missing, the IRS will contact you. E file federal state taxes free If information concerning your representative is missing and information sufficient to make a contact (such as an address and/or a telephone number) is on the document, the IRS will try to contact your representative. E file federal state taxes free   In either case, the power of attorney is not considered valid until all required information is entered on the document. E file federal state taxes free The individual(s) named as representative(s) will not be recognized to practice before the IRS, on your behalf, until the document is complete and accepted by the IRS. E file federal state taxes free Complete document. E file federal state taxes free   If the power of attorney is complete and valid, the IRS will take action to recognize the representative. E file federal state taxes free In most instances, this includes processing the document on the CAF system. E file federal state taxes free Recording the data on the CAF system enables the IRS to direct copies of mailings to authorized representatives and to readily recognize the scope of authority granted. E file federal state taxes free Documents not processed on CAF. E file federal state taxes free   Specific-use powers of attorney are not processed on the CAF system (see Preparation of Form – Helpful Hints, earlier). E file federal state taxes free For example, a power of attorney that is a one-time or specific-issue grant of authority is not processed on the CAF system. E file federal state taxes free These documents remain with the related case files. E file federal state taxes free In this situation, you should check the box on line 4 of Form 2848. E file federal state taxes free In these situations, the representative should bring a copy of the power of attorney to each meeting with the IRS. E file federal state taxes free Dealing With the Representative After a valid power of attorney is filed, the IRS will recognize your representative. E file federal state taxes free However, if it appears the representative is responsible for unreasonably delaying or hindering the prompt disposition of an IRS matter by failing to furnish, after repeated requests, nonprivileged information, the IRS can contact you directly. E file federal state taxes free For example, in most instances in which a power of attorney is recognized, the IRS will contact the representative to set up appointments and to provide lists of required items. E file federal state taxes free However, if the representative is unavailable, does not respond to repeated requests, and does not provide required items (other than items considered privileged), the IRS can bypass your representative and contact you directly. E file federal state taxes free If a representative engages in conduct described above, the matter can be referred to the Office of Professional Responsibility for consideration of possible disciplinary action. E file federal state taxes free Notices and other correspondence. E file federal state taxes free   If you have a recognized representative, you and the representative will routinely receive notices and other correspondence from the IRS (either the original or a copy) if you checked the box in the left column of line 2 of Form 2848. E file federal state taxes free If the power of attorney is processed on the CAF system, the IRS will send your representative(s) a duplicate of all computer-generated correspondence that is sent to you. E file federal state taxes free This includes notices and letters produced either at the Martinsburg Computing Center, or other IRS centers. E file federal state taxes free The IRS employee handling the case is responsible for ensuring that the original and any requested copies of each manually-generated correspondence are sent to you and your representative(s) in accordance with your authorization. E file federal state taxes free How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. E file federal state taxes free By selecting the method that is best for you, you will have quick and easy access to tax help. E file federal state taxes free Free help with your return. E file federal state taxes free   Free help in preparing your return is available nationwide from IRS-certified volunteers. E file federal state taxes free The Volunteer Income Tax Assistance (VITA) program is designed to help low and moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. E file federal state taxes free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. E file federal state taxes free To find the nearest VITA or TCE site, visit IRS. E file federal state taxes free gov or call 1-800-906-9887 or 1-800-829-1040. E file federal state taxes free   As part of the TCE program, AARP offers the Tax-Aide counseling program. E file federal state taxes free To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. E file federal state taxes free aarp. E file federal state taxes free org/money/taxaide. E file federal state taxes free   For more information on these programs, go to IRS. E file federal state taxes free gov and enter keyword “VITA” in the upper right-hand corner. E file federal state taxes free Internet. E file federal state taxes free You can access the IRS website at IRS. E file federal state taxes free gov 24 hours a day, 7 days a week to: E-file your return. E file federal state taxes free Find out about commercial tax preparation and e-file services available free to eligible taxpayers. E file federal state taxes free Check the status of your refund. E file federal state taxes free Go to IRS. E file federal state taxes free gov and click on Where's My Refund. E file federal state taxes free Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. E file federal state taxes free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). E file federal state taxes free Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. E file federal state taxes free Download forms, including talking tax forms, instructions, and publications. E file federal state taxes free Order IRS products online. E file federal state taxes free Research your tax questions online. E file federal state taxes free Search publications online by topic or keyword. E file federal state taxes free Use the online Internal Revenue Code, regulations, or other official guidance. E file federal state taxes free View Internal Revenue Bulletins (IRBs) published in the last few years. E file federal state taxes free Figure your withholding allowances using the withholding calculator online at www. E file federal state taxes free irs. E file federal state taxes free gov/individuals. E file federal state taxes free Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. E file federal state taxes free irs. E file federal state taxes free gov/individuals. E file federal state taxes free Sign up to receive local and national tax news by email. E file federal state taxes free Get information on starting and operating a small business. E file federal state taxes free Phone. E file federal state taxes free Many services are available by phone. E file federal state taxes free   Ordering forms, instructions, and publications. E file federal state taxes free Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. E file federal state taxes free You should receive your order within 10 days. E file federal state taxes free Asking tax questions. E file federal state taxes free Call the IRS with your tax questions at 1-800-829-1040. E file federal state taxes free Solving problems. E file federal state taxes free You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. E file federal state taxes free An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. E file federal state taxes free Call your local Taxpayer Assistance Center for an appointment. E file federal state taxes free To find the number, go to www. E file federal state taxes free irs. E file federal state taxes free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. E file federal state taxes free TTY/TDD equipment. E file federal state taxes free If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. E file federal state taxes free TeleTax topics. E file federal state taxes free Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. E file federal state taxes free Refund information. E file federal state taxes free To check the status of your refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). E file federal state taxes free Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. E file federal state taxes free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). E file federal state taxes free Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. E file federal state taxes free If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. E file federal state taxes free Other refund information. E file federal state taxes free To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. E file federal state taxes free Evaluating the quality of our telephone services. E file federal state taxes free To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. E file federal state taxes free One method is for a second IRS representative to listen in on or record random telephone calls. E file federal state taxes free Another is to ask some callers to complete a short survey at the end of the call. E file federal state taxes free Walk-in. E file federal state taxes free Many products and services are available on a walk-in basis. E file federal state taxes free   Products. E file federal state taxes free You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. E file federal state taxes free Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. E file federal state taxes free Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. E file federal state taxes free Services. E file federal state taxes free You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. E file federal state taxes free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. E file federal state taxes free If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. E file federal state taxes free No appointment is necessary—just walk in. E file federal state taxes free If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. E file federal state taxes free A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. E file federal state taxes free If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. E file federal state taxes free All other issues will be handled without an appointment. E file federal state taxes free To find the number of your local office, go to  www. E file federal state taxes free irs. E file federal state taxes free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. E file federal state taxes free Mail. E file federal state taxes free You can send your order for forms, instructions, and publications to the address below. E file federal state taxes free You should receive a response within 10 days after your request is received. E file federal state taxes free  Internal Revenue Service 1201 N. E file federal state taxes free Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. E file federal state taxes free   The Taxpayer Advocate Service (TAS) is your voice at the IRS. E file federal state taxes free Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. E file federal state taxes free We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. E file federal state taxes free Remember, the worst thing you can do is nothing at all. E file federal state taxes free   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. E file federal state taxes free You face (or your business is facing) an immediate threat of adverse action. E file federal state taxes free You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. E file federal state taxes free   If you qualify for our help, we’ll do everything we can to get your problem resolved. E file federal state taxes free You will be assigned to one advocate who will be with you at every turn. E file federal state taxes free We have offices in every state, the District of Columbia, and Puerto Rico. E file federal state taxes free Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. E file federal state taxes free And our services are always free. E file federal state taxes free   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. E file federal state taxes free Our tax toolkit at www. E file federal state taxes free TaxpayerAdvocate. E file federal state taxes free irs. E file federal state taxes free gov can help you understand these rights. E file federal state taxes free   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. E file federal state taxes free irs. E file federal state taxes free gov/advocate. E file federal state taxes free You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. E file federal state taxes free   TAS also handles large-scale or systemic problems that affect many taxpayers. E file federal state taxes free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. E file federal state taxes free irs. E file federal state taxes free gov/advocate. E file federal state taxes free Low Income Taxpayer Clinics (LITCs). E file federal state taxes free   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. E file federal state taxes free Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. E file federal state taxes free These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. E file federal state taxes free Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. E file federal state taxes free For more information and to find a clinic near you, see the LITC page on www. E file federal state taxes free irs. E file federal state taxes free gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. E file federal state taxes free This publication is also available by calling 1-800-829-3676 or at your local IRS office. E file federal state taxes free Free tax services. E file federal state taxes free   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. E file federal state taxes free Learn about free tax information from the IRS, including publications, services, and education and assistance programs. E file federal state taxes free The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. E file federal state taxes free The majority of the information and services listed in this publication are available to you free of charge. E file federal state taxes free If there is a fee associated with a resource or service, it is listed in the publication. E file federal state taxes free   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. E file federal state taxes free DVD for tax products. E file federal state taxes free You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. E file federal state taxes free Prior-year forms, instructions, and publications. E file federal state taxes free Tax Map: an electronic research tool and finding aid. E file federal state taxes free Tax law frequently asked questions. E file federal state taxes free Tax Topics from the IRS telephone response system. E file federal state taxes free Internal Revenue Code—Title 26 of the U. E file federal state taxes free S. E file federal state taxes free Code. E file federal state taxes free Links to other Internet based Tax Research Materials. E file federal state taxes free Fill-in, print, and save features for most tax forms. E file federal state taxes free Internal Revenue Bulletins. E file federal state taxes free Toll-free and email technical support. E file federal state taxes free Two releases during the year. E file federal state taxes free  – The first release will ship the beginning of January. E file federal state taxes free  – The final release will ship the beginning of March. E file federal state taxes free Purchase the DVD from National Technical Information Service (NTIS) at www. E file federal state taxes free irs. 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E file federal state taxes free Publication 584SP - Main Content Table of Contents Cómo Utilizar Este Registro PérdidasCosto u otra base. E file federal state taxes free Valor justo de mercado. E file federal state taxes free Excepción en el caso de propiedad inmueble de uso personal. E file federal state taxes free Más información. E file federal state taxes free Para pedir formularios y publicaciones. E file federal state taxes free Preguntas sobre los impuestos. E file federal state taxes free Cómo Obtener Ayuda con los ImpuestosTalleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). E file federal state taxes free Cómo Utilizar Este Registro Puede utilizar este registro siguiendo estos cinco pasos. E file federal state taxes free Lea la Publicación 547(SP) para saber más sobre las leyes tributarias relacionadas con hechos fortuitos, desastres y robos. E file federal state taxes free Familiarícese con las definiciones de costo u otra base y valor justo de mercado, las cuales se explican más adelante. E file federal state taxes free Llene los Anexos 1 al 20. E file federal state taxes free Lea las instrucciones del Formulario 4684, en inglés. E file federal state taxes free Llene el Formulario 4684, en inglés, utilizando la información que usted escribió en los Anexos 1 al 20. E file federal state taxes free Utilice la tabla que se encuentra a continuación para saber cómo hacer uso de los Anexos 1 al 19 a fin de llenar el Formulario 4684, en inglés. E file federal state taxes free Utilice lo que se halla en la. E file federal state taxes free . E file federal state taxes free . E file federal state taxes free Y anótelo en el Formulario 4684. E file federal state taxes free . E file federal state taxes free . E file federal state taxes free Columna 1 Línea 1 Columna 2 Línea 2 Columna 3 Línea 3 Columna 4 Línea 4 Columna 5 Línea 5 Columna 6 Línea 6 Columna 7 Línea 7 Columna 8 Línea 8 Columna 9 Línea 9 Pérdidas Generalmente, tiene el derecho de deducir en su declaración de impuesto federal las pérdidas sufridas en su domicilio, sus enseres domésticos y vehículos motorizados. E file federal state taxes free Sin embargo, no puede deducir una pérdida por hecho fortuito o robo que esté cubierta por seguro a menos que haya presentado oportunamente una reclamación de reembolso al seguro. E file federal state taxes free Todo reembolso que usted reciba reducirá la cantidad de la pérdida. E file federal state taxes free Si no presentó una reclamación de reembolso al seguro, puede deducir únicamente la porción de la pérdida que no haya sido protegida por dicho seguro. E file federal state taxes free Cantidad de la pérdida. E file federal state taxes free   Calcule la cantidad de su pérdida de la siguiente forma: Determine su costo u otra base en la propiedad antes del hecho fortuito o robo. E file federal state taxes free Determine la disminución en el valor justo de mercado de la propiedad como resultado del hecho fortuito o robo. E file federal state taxes free (La disminución del valor justo de mercado es la diferencia entre el valor de la propiedad inmediatamente antes e inmediatamente después del hecho fortuito o robo). E file federal state taxes free De la cantidad menor de los puntos anteriores (1) y (2), reste todo reembolso del seguro o de otra fuente que usted haya recibido o espere recibir. E file federal state taxes free   Aplique los límites a la deducción, explicados más adelante, para determinar la cantidad de su pérdida deducible. E file federal state taxes free Costo u otra base. E file federal state taxes free   El costo u otra base significa generalmente el costo original más toda mejora realizada a la propiedad. E file federal state taxes free Si no adquirió la propiedad por medio de una compra, su base se determina según se explica en la Publicación 551, Basis of Assets (Base de los Bienes), en inglés. E file federal state taxes free Si usted heredó propiedad de alguien que falleció en 2010 y el albacea del caudal hereditario eligió presentar el Formulario 8939, favor de referirse a la información proporcionada por el albacea, o vea la Publicación 4895, Tax Treatment of Property Acquired from a Decedent Dying in 2010 (Trato tributario de la propiedad adquirida de un difunto que falleció en 2010), en inglés. E file federal state taxes free Valor justo de mercado. E file federal state taxes free   El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual podría vender su propiedad a una persona dispuesta a comprarla, cuando ninguno de los dos tiene que vender o comprar y ambos están informados de todos los hechos pertinentes. E file federal state taxes free Al llenar los Anexos 1 al 20, se necesita saber el valor justo de mercado de la propiedad inmediatamente antes e inmediatamente después del desastre, hecho fortuito o robo. E file federal state taxes free Cálculos separados. E file federal state taxes free   Generalmente, si un solo hecho fortuito o robo involucra más de un artículo de propiedad, usted tiene que calcular la pérdida de cada artículo por separado. E file federal state taxes free Luego, sume las pérdidas para determinar la pérdida total de ese hecho fortuito o robo. E file federal state taxes free Excepción en el caso de propiedad inmueble de uso personal. E file federal state taxes free   Para calcular una pérdida de bienes inmuebles (bienes raíces) de uso personal, la propiedad entera (incluidas todas las mejoras como edificios, árboles y arbustos) se considera una unidad. E file federal state taxes free Calcule la pérdida utilizando la menor de las siguientes cantidades: La disminución en el valor justo de mercado de toda la propiedad. E file federal state taxes free La base ajustada de toda la propiedad. E file federal state taxes free Límites de la deducción. E file federal state taxes free   Después de calcular la cantidad de su pérdida según la explicación anterior, tiene que calcular qué cantidad de la pérdida puede deducir. E file federal state taxes free Esto se hace en la sección A del Formulario 4684, en inglés. E file federal state taxes free Si la pérdida fue de bienes de uso personal o de su familia, existen dos límites sobre la cantidad que puede deducir como pérdida por hecho fortuito o robo: Tiene que reducir cada pérdida por hecho fortuito o robo por $100 (la regla de $100). E file federal state taxes free Tiene que reducir además el total de todas sus pérdidas por 10% de su ingreso bruto ajustado (la regla del 10%). E file federal state taxes free Más información. E file federal state taxes free   Vea la Publicación 547(SP) para más información sobre los límites de esta deducción. E file federal state taxes free Cuándo su pérdida es deducible. E file federal state taxes free   Normalmente, puede deducir una pérdida por hecho fortuito, o aquélla sufrida en una zona de desastre, sólo en el año tributario en el que aconteció el hecho fortuito o desastre. E file federal state taxes free Normalmente puede deducir una pérdida por robo de propiedad sólo en el año en el que descubrió dicho robo. E file federal state taxes free No obstante, tiene la opción de deducir las pérdidas sufridas en una zona de desastre en la declaración del año inmediatamente antes del año del desastre si el Presidente de los Estados Unidos ha declarado dicha área como zona de desastre federal. E file federal state taxes free Para más información, vea el tema Pérdidas en Zonas de Desastre en la Publicación 547(SP). E file federal state taxes free Comentarios y sugerencias. E file federal state taxes free   Agradecemos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. E file federal state taxes free   Nos puede escribir a la dirección siguiente:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. E file federal state taxes free NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. E file federal state taxes free Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, para llamar durante el día. E file federal state taxes free   Nos puede enviar correspondencia electrónica (email) a la dirección electrónica taxforms@irs. E file federal state taxes free gov. E file federal state taxes free Escriba “Publications Comment” (Comentario sobre una Publicación) en la línea para asunto. E file federal state taxes free Usted también nos puede enviar comentarios desde la página web en www. E file federal state taxes free irs. E file federal state taxes free gov/formspubs, en inglés, seleccionando “Comment on Tax Forms and Publications” (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección “Information About” (Información sobre). E file federal state taxes free Aunque no podemos contestar individualmente cada comentario, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. E file federal state taxes free Para pedir formularios y publicaciones. E file federal state taxes free   Visite www. E file federal state taxes free irs. E file federal state taxes free gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formulario y publicaciones o escriba a la dirección a continuación para recibir una respuesta dentro de los 10 días después de recibir su solicitud. E file federal state taxes free  Internal Revenue Service 1201 N. E file federal state taxes free Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. E file federal state taxes free   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. E file federal state taxes free gov/espanol o llame al 1-800-829-1040. E file federal state taxes free No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones anteriores. E file federal state taxes free Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. E file federal state taxes free Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos Ayuda gratuita con la preparación de la declaración de impuestos. E file federal state taxes free   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios certificados por el IRS. E file federal state taxes free El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de recursos bajos a medianos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas de Edad Avanzada o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. E file federal state taxes free En la mayoría de estos locales usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. E file federal state taxes free Para ubicar un local de ayuda VITA o TCE cerca de usted, visite IRS. E file federal state taxes free gov o llame al 1-800-906-9887 o 1-800-829-1040. E file federal state taxes free   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). E file federal state taxes free Para ubicar el sitio del programa AARP Tax-Aide más cercano, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. E file federal state taxes free aarp. E file federal state taxes free org/money/taxaide. E file federal state taxes free   Para más información sobre estos programas, visite IRS. E file federal state taxes free gov e ingrese la palabra clave “VITA” en la esquina superior derecha. E file federal state taxes free Internet. E file federal state taxes free Puede tener acceso al sitio web del IRS, www. E file federal state taxes free irs. E file federal state taxes free gov/espanol las 24 horas del día, 7 días a la semana para: Revisar el estado de su reembolso para el año 2011. E file federal state taxes free Visite www. E file federal state taxes free irs. E file federal state taxes free gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?” . E file federal state taxes free Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. E file federal state taxes free Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). E file federal state taxes free Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. E file federal state taxes free Presentar la declaración por medio del sistema electrónico e-file. E file federal state taxes free Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. E file federal state taxes free Descargar formularios, incluidos audioformularios, instrucciones y publicaciones. E file federal state taxes free Pedir productos del IRS a través de Internet. E file federal state taxes free Buscar información en Internet para aclarar sus preguntas acerca de impuestos. E file federal state taxes free Buscar publicaciones en Internet por tema o palabra clave. E file federal state taxes free Utilizar el Código o regulaciones de Impuestos Internos en Internet u otra información oficial. E file federal state taxes free Ver los Internal Revenue Bulletins (Boletines del IRS o IRB, por sus siglas en inglés) publicados en los últimos años. E file federal state taxes free Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. E file federal state taxes free irs. E file federal state taxes free gov/espanol. E file federal state taxes free Saber si se tiene que presentar el Formulario 6251 utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo), en inglés, disponible por Internet en www. E file federal state taxes free irs. E file federal state taxes free gov/individuals. E file federal state taxes free Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. E file federal state taxes free Obtener información acerca de cómo abrir y administrar un pequeño negocio. E file federal state taxes free Teléfono. E file federal state taxes free Muchos servicios están disponibles por teléfono. E file federal state taxes free Cómo pedir formularios, instrucciones y publicaciones. E file federal state taxes free Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. E file federal state taxes free Deberá recibir lo que ha pedido dentro de 10 días. E file federal state taxes free Cómo hacer preguntas relacionadas con los impuestos. E file federal state taxes free Llame al IRS para hacer preguntas al 1-800-829-1040. E file federal state taxes free Cómo resolver problemas. E file federal state taxes free Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). E file federal state taxes free Un funcionario le puede explicar las cartas que le ha enviado el IRS, ayudarle a hacer solicitudes para ajustes a su cuenta o ayudarle a establecer un plan de pagos. E file federal state taxes free Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. E file federal state taxes free Para obtener el número telefónico, visite el sitio web www. E file federal state taxes free irs. E file federal state taxes free gov/localcontacts, en inglés, o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). E file federal state taxes free Equipo TTY/TDD. E file federal state taxes free Si tiene acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. E file federal state taxes free Temas TeleTax. E file federal state taxes free Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. E file federal state taxes free Información sobre los reembolsos. E file federal state taxes free Usted puede averiguar el estado de su reembolso con la nueva aplicación para teléfonos celulares del IRS. E file federal state taxes free Descargue la aplicación IRS2Go gratis cuando visite la página Web de la tienda de aplicaciones de iTunes o la del Android Marketplace. E file federal state taxes free La aplicación IRS2Go es una manera nueva para nosotros proveerle información. E file federal state taxes free Para averiguar el estado de su reembolso por teléfono, llame al 1-800-829-4477 y presione el 2 para escuchar información automatizada en español, 24 horas al día, 7 días a la semana. E file federal state taxes free Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. E file federal state taxes free Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). E file federal state taxes free Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. E file federal state taxes free Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. E file federal state taxes free Otra información relacionada con los reembolsos. E file federal state taxes free Para averiguar el estado del reembolso o de una declaración enmendada correspondiente a un año anterior, llame al 1-800-829-1040. E file federal state taxes free Cómo evaluar la calidad de nuestros servicios telefónicos. E file federal state taxes free Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. E file federal state taxes free Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se llevan a cabo. E file federal state taxes free Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. E file federal state taxes free Visitas en persona. E file federal state taxes free Muchos productos y servicios están disponibles en varios lugares públicos. E file federal state taxes free Productos. E file federal state taxes free Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. E file federal state taxes free Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. E file federal state taxes free Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código Tributario del IRS, reglamentaciones, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. E file federal state taxes free Servicios. E file federal state taxes free Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. E file federal state taxes free Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta o ayudarle a establecer un plan de pagos. E file federal state taxes free Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. E file federal state taxes free No se necesita cita, simplemente venga a hacer su consulta. E file federal state taxes free Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. E file federal state taxes free Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. E file federal state taxes free Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. E file federal state taxes free Los demás asuntos se tramitan sin necesidad de hacer una cita. E file federal state taxes free Para obtener el número telefónico de la oficina local, visite el sitio web www. E file federal state taxes free irs. E file federal state taxes free gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). E file federal state taxes free Correspondencia. E file federal state taxes free Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección indicada a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. E file federal state taxes free  Internal Revenue Service 1201 N. E file federal state taxes free Mitsubishi Motorway Bloomington, IL 61705–6613 Servicio del Defensor del Contribuyente. E file federal state taxes free   El Servicio del Defensor del Contribuyente (TAS por sus siglas en inglés), es su voz ante el IRS. E file federal state taxes free Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. E file federal state taxes free Le ofrecemos ayuda gratuita para ayudarle a navegar el proceso, frecuentemente confuso, de resolver problemas tributarios que no ha podido resolver usted mismo. E file federal state taxes free Tenga presente que lo peor que se puede hacer es no hacer nada. E file federal state taxes free   El Servicio del Defensor del Contribuyente le puede ayudar si usted no puede resolver su problema con el IRS y además: Si su problema le causa problemas financieros a usted, su familia o su negocio. E file federal state taxes free Si usted (o su negocio) está enfrentando la amenaza de acción adversa inmediata. E file federal state taxes free Si usted ha intentado, vez tras vez, comunicarse con el IRS pero nadie le ha respondido, o si el IRS no le ha respondido antes de la fecha prometida. E file federal state taxes free   Si usted reúne los requisitos para recibir nuestra ayuda, haremos todo lo posible para resolverle su problema. E file federal state taxes free A usted se le asignará un defensor, quien estará a su lado en cada paso del camino. E file federal state taxes free Tenemos oficinas en cada estado, el Distrito de Columbia, y Puerto Rico. E file federal state taxes free Aunque TAS es una sección independiente dentro del IRS, nuestros defensores saben trabajar junto con el IRS para resolver sus provlemas. E file federal state taxes free ¡Y nuestros servicios son siempre gratuitos!   Como contribuyente, usted tiene derechos que el IRS tiene que respetar cuando trata con usted. E file federal state taxes free Nuestro kit de herramientas tributarias, disponible en www. E file federal state taxes free taxpayeradvocate. E file federal state taxes free irs. E file federal state taxes free gov/Home/Spanish le puede ayudar a entender estos derechos. E file federal state taxes free   Si usted cree que el TAS posiblemente le puede ayudar, llame al defensor local, cuyo número de teléfono se halla en el directorio del teléfono, y también en nuestra página Web, en www. E file federal state taxes free irs. E file federal state taxes free gov/advocate. E file federal state taxes free Usted también podría llamarnos gratis al 1-877-777-4778. E file federal state taxes free   El TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. E file federal state taxes free Si usted conoce alguno de estos asuntos, favor de informarnos del mismo utilizando el Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en el sitio www. E file federal state taxes free irs. E file federal state taxes free gov/advocate. E file federal state taxes free Talleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). E file federal state taxes free   Los Talleres para Contribuyentes de Ingresos Bajos (LITC) son independientes del IRS. E file federal state taxes free Algunos Talleres sirven a las personas cuyos ingresos estén por debajo de cierto nivel, y quienes necesitan resolver un problema tributaria. E file federal state taxes free Estos talleres proporcionan gratis, o por una cuota pequeña, representación profesional ante el IRS, en la corte durante auditorias, apelaciones, disputas de cobro de impuestos, y en otros asuntos. E file federal state taxes free Para esas personas que hablan inglés como segundo idioma, algunos Talleres pueden proveer información en muchos idiomas diferentes sobre los derechos y responsabilidades del contribuyente. E file federal state taxes free Para más información y para hallar un Taller cerca de usted, vea la página Web de los LITC en www. E file federal state taxes free irs. E file federal state taxes free gov/espanol/article/0,,id=219303,00. E file federal state taxes free html o en la Publicación 4134SP, Lista de Talleres para Contribuyentes de Bajos Ingresos. E file federal state taxes free Esta publicación también le está disponible en la oficina local del IRS o llamando al 1-800-829-3676. E file federal state taxes free Servicios Tributarios Gratuitos. E file federal state taxes free   La Publicación 910, IRS Guide to Free Tax Services, (Guía de servicios gratuitos del IRS, en inglés), es su guía para los servicios y recursos proporcionados por el IRS. E file federal state taxes free Con ella puede aprender más sobre la información tributaria que el IRS le proporciona gratis, inclusive publicaciones, servicios, y programas de educación y ayuda. E file federal state taxes free La publicación le brinda también una índice de más de 100 temas tributarios TeleTax (información tributaria grabada) que usted puede escuchar por teléfono. E file federal state taxes free La mayoría de la información y los servicios enumerados en esta publicación se le proporcionan sin costo a usted. E file federal state taxes free Si hay una cuota asociada con algún recurso o servicio, esta se indica en la publicación. E file federal state taxes free   Versiones accesibles de los productos publicadas por el IRS se la hacen disponibles a personas discapacitadas en varios formatos, si ellos las piden. E file federal state taxes free Discos DVD para productos tributarios. E file federal state taxes free Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos tributarios del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. E file federal state taxes free Formularios, instrucciones y publicaciones de impuestos de años anteriores. E file federal state taxes free Mapa Tributario: una herramienta de búsqueda electrónica y de ayuda. E file federal state taxes free Preguntas sobre leyes tributarias hechas con frecuencia. E file federal state taxes free Tax Topics (Temas Tributarios) del sistema telefónico de respuestas del IRS. E file federal state taxes free Código de Impuestos Internos —Título 26 del Código de los Estados Unidos. E file federal state taxes free Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. E file federal state taxes free Internal Revenue Bulletins (Boletines del IRS). E file federal state taxes free Apoyo técnico telefónico gratuito y por correo electrónico. E file federal state taxes free El CD que se expide dos veces al año. E file federal state taxes free  — La primera entrega se envía a principios de enero del año 2012. E file federal state taxes free  — La última entrega se envía a principios de marzo del año 2012. E file federal state taxes free Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. E file federal state taxes free irs. E file federal state taxes free gov/cdorders por $30 (sin costo de tramitación) o llame gratuitamente al 1-877-233-6767 para comprar el DVD por $30 (más un cargo de tramitación de $6). 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