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Efile State Tax Free

Efile state tax free Publication 15 - Introductory Material Table of Contents Future Developments What's New Reminders Electronic Filing and Payment Forms in Spanish Hiring New Employees Paying Wages, Pensions, or Annuities Information Returns Nonpayroll Income Tax Withholding Recordkeeping Change of Business Address or Responsible Party Private Delivery Services Telephone Help Ordering Employer Tax Forms and Publications Filing Addresses Dishonored Payments Photographs of Missing Children Calendar Introduction Future Developments For the latest information about developments related to Publication 15 (Circular E), such as legislation enacted after it was published, go to www. Efile state tax free irs. Efile state tax free gov/pub15. Efile state tax free What's New Social security and Medicare tax for 2014. Efile state tax free  The social security tax rate is 6. Efile state tax free 2% each for the employee and employer, unchanged from 2013. Efile state tax free The social security wage base limit is $117,000. Efile state tax free The Medicare tax rate is 1. Efile state tax free 45% each for the employee and employer, unchanged from 2013. Efile state tax free There is no wage base limit for Medicare tax. Efile state tax free Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Efile state tax free Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Efile state tax free 2014 withholdng tables. Efile state tax free  This publication includes the 2014 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding. Efile state tax free Withholding allowance. Efile state tax free  The 2014 amount for one withholding allowance on an annual basis is $3,950. Efile state tax free Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). Efile state tax free  A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC. Efile state tax free A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request. Efile state tax free For more information see Notice 2013-77, 2013-50 I. Efile state tax free R. Efile state tax free B. Efile state tax free 632, available at www. Efile state tax free irs. Efile state tax free gov/irb/2013-50_IRB/ar10. Efile state tax free html. Efile state tax free Change of responsible party. Efile state tax free  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party — Business, to report the latest change to its responsible party. Efile state tax free Form 8822-B must be filed within 60 days of the change. Efile state tax free If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Efile state tax free For a definition of “responsible party,” see the Form 8822-B instructions. Efile state tax free Same-sex marriage. Efile state tax free  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Efile state tax free For more information, see Revenue Ruling 2013-17, 2013-38 I. Efile state tax free R. Efile state tax free B. Efile state tax free 201, available at www. Efile state tax free irs. Efile state tax free gov/irb/2013-38_IRB/ar07. Efile state tax free html. Efile state tax free Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Efile state tax free Notice 2013-61, 2013-44 I. Efile state tax free R. Efile state tax free B. Efile state tax free 432, is available at www. Efile state tax free irs. Efile state tax free gov/irb/2013-44_IRB/ar10. Efile state tax free html. Efile state tax free Reminders Additional Medicare Tax withholding. Efile state tax free  In addition to withholding Medicare tax at 1. Efile state tax free 45%, you must withhold a 0. Efile state tax free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Efile state tax free You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Efile state tax free Additional Medicare Tax is only imposed on the employee. Efile state tax free There is no employer share of Additional Medicare Tax. Efile state tax free All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Efile state tax free For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments , in section 15. Efile state tax free For more information on Additional Medicare Tax, visit IRS. Efile state tax free gov and enter “Additional Medicare Tax” in the search box. Efile state tax free Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Efile state tax free  The work opportunity tax credit is available for eligible unemployed veterans who began work on or after November 22, 2011, and before January 1, 2014. Efile state tax free Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Efile state tax free For more information, visit IRS. Efile state tax free gov and enter “work opportunity tax credit” in the search box. Efile state tax free Outsourcing payroll duties. Efile state tax free  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Efile state tax free The employer remains responsible if the third party fails to perform any required action. Efile state tax free If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Efile state tax free gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Efile state tax free COBRA premium assistance credit. Efile state tax free  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Efile state tax free See COBRA premium assistance credit under Introduction. Efile state tax free Federal tax deposits must be made by electronic funds transfer. Efile state tax free  You must use electronic funds transfer to make all federal tax deposits. Efile state tax free Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Efile state tax free If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Efile state tax free Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Efile state tax free EFTPS is a free service provided by the Department of Treasury. Efile state tax free Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Efile state tax free For more information on making federal tax deposits, see How To Deposit in section 11. Efile state tax free To get more information about EFTPS or to enroll in EFTPS, visit www. Efile state tax free eftps. Efile state tax free gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Efile state tax free Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Efile state tax free You must receive written notice from the IRS to file Form 944. Efile state tax free  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. Efile state tax free S. Efile state tax free Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. Efile state tax free You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Efile state tax free For more information on requesting to file Form 944, visit IRS. Efile state tax free gov and enter “file employment taxes annually” in the search box. Efile state tax free Employers can request to file Forms 941 instead of Form 944. Efile state tax free  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. Efile state tax free You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Efile state tax free For more information on requesting to file Form 944, visit IRS. Efile state tax free gov and enter “file employment taxes annually” in the search box. Efile state tax free Aggregate Form 941 filers. Efile state tax free  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Efile state tax free Aggregate Forms 941 may only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Efile state tax free To request approval to act as an agent for an employer, the agent files Form 2678, Employer/Payer Appointment of Agent, with the IRS. Efile state tax free Aggregate Form 940 filers. Efile state tax free  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Efile state tax free Aggregate Forms 940 can be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. Efile state tax free To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. Efile state tax free Electronic Filing and Payment  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Efile state tax free Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. Efile state tax free Spend less time and worry about taxes and more time running your business. Efile state tax free Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Efile state tax free For e-file, visit www. Efile state tax free irs. Efile state tax free gov/efile for additional information. Efile state tax free For EFTPS, visit www. Efile state tax free eftps. Efile state tax free gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). Efile state tax free For electronic filing of Forms W-2, Wage and Tax Statement, visit www. Efile state tax free socialsecurity. Efile state tax free gov/employer. Efile state tax free If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Efile state tax free If a valid EIN is not provided, the return or payment will not be processed. Efile state tax free This may result in penalties and delays in processing your return or payment. Efile state tax free Electronic funds withdrawal (EFW). Efile state tax free  If you file Form 940, Form 941, Form 944, or Form 945 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Efile state tax free However, do not use EFW to make federal tax deposits. Efile state tax free For more information on paying your taxes using EFW, visit the IRS website at www. Efile state tax free irs. Efile state tax free gov/e-pay. Efile state tax free A fee may be charged to file electronically. Efile state tax free Credit or debit card payments. Efile state tax free  For information on paying your taxes with a credit or debit card, visit the IRS website at www. Efile state tax free irs. Efile state tax free gov/e-pay. Efile state tax free However, do not use credit or debit cards to make federal tax deposits. Efile state tax free Forms in Spanish You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, Employee's Withholding Allowance Certificate, to your Spanish-speaking employees. Efile state tax free For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Efile state tax free For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Efile state tax free Hiring New Employees Eligibility for employment. Efile state tax free  You must verify that each new employee is legally eligible to work in the United States. Efile state tax free This includes completing the U. Efile state tax free S. Efile state tax free Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Efile state tax free You can get the form from USCIS offices or by calling 1-800-870-3676. Efile state tax free Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Efile state tax free uscis. Efile state tax free gov for more information. Efile state tax free New hire reporting. Efile state tax free  You are required to report any new employee to a designated state new hire registry. Efile state tax free A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Efile state tax free Many states accept a copy of Form W-4 with employer information added. Efile state tax free Visit the Office of Child Support Enforcement website at www. Efile state tax free acf. Efile state tax free hhs. Efile state tax free gov/programs/cse/newhire for more information. Efile state tax free W-4 request. Efile state tax free  Ask each new employee to complete the 2014 Form W-4. Efile state tax free See section 9. Efile state tax free Name and social security number. Efile state tax free  Record each new employee's name and number from his or her social security card. Efile state tax free Any employee without a social security card should apply for one. Efile state tax free See section 4. Efile state tax free Paying Wages, Pensions, or Annuities Correcting Form 941 or Form 944. Efile state tax free  If you discover an error on a previously filed Form 941 or Form 944, make the correction using Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund, or Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund. Efile state tax free Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. Efile state tax free Forms 941-X and 944-X are used by employers to claim refunds or abatements of employment taxes, rather than Form 843, Claim for Refund and Request for Abatement. Efile state tax free See section 13 for more information. Efile state tax free Income tax withholding. Efile state tax free  Withhold federal income tax from each wage payment or supplemental unemployment compensation plan benefit payment according to the employee's Form W-4 and the correct withholding table. Efile state tax free If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9. Efile state tax free Withhold from periodic pension and annuity payments as if the recipient is married claiming three withholding allowances, unless he or she has provided Form W-4P, Withholding Certificate for Pension or Annuity Payments, either electing no withholding or giving a different number of allowances, marital status, or an additional amount to be withheld. Efile state tax free Do not withhold on direct rollovers from qualified plans or governmental section 457(b) plans. Efile state tax free See section 9 and Publication 15-A, Employer's Supplemental Tax Guide. Efile state tax free Publication 15-A includes information about withholding on pensions and annuities. Efile state tax free Zero wage return. Efile state tax free  If you have not filed a “final” Form 941 or Form 944, or are not a “seasonal” employer, you must continue to file a Form 941 or Form 944 even for periods during which you paid no wages. Efile state tax free The IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www. Efile state tax free irs. Efile state tax free gov/efile. Efile state tax free Employer Responsibilities Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. Efile state tax free Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. Efile state tax free Each item in this list has a page reference to a more detailed discussion in this publication. Efile state tax free   New Employees: Page     Annually (By January 31 of the current year, Page □ Verify work eligibility of new employees 3     for the prior year):   □ Record employees' names and SSNs from     □ File Form 944 if required (pay tax with return if     social security cards 4     not required to deposit) 29 □ Ask employees for Form W-4 3     Annually (see Calendar for due dates):     Each Payday:     □ Remind employees to submit a new Form W-4   □ Withhold federal income tax based on each       if they need to change their withholding 20   employee's Form W-4 20   □ Ask for a new Form W-4 from employees   □ Withhold employee's share of social security       claiming exemption from income tax     and Medicare taxes 23     withholding 20 □ Deposit:     □ Reconcile Forms 941 (or Form 944) with Forms     • Withheld income tax       W-2 and W-3 31   • Withheld and employer social security taxes     □ Furnish each employee a Form W-2 7   • Withheld and employer Medicare taxes 24   □ File Copy A of Forms W-2 and the transmittal     Note:Due date of deposit generally depends       Form W-3 with the SSA 8   on your deposit schedule (monthly or semiweekly)     □ Furnish each other payee a Form 1099 (for example, Form 1099-MISC, Miscellaneous Income) 7   Quarterly (By April 30, July 31, October 31, and January 31):     □ File Forms 1099 and the transmittal Form   □ Deposit FUTA tax if undeposited amount       1096 8   is over $500 35   □ File Form 940 7 □ File Form 941 (pay tax with return if not     □ File Form 945 for any nonpayroll income tax     required to deposit) 29     withholding 8 Information Returns You may be required to file information returns to report certain types of payments made during the year. Efile state tax free For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Efile state tax free For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return you file (for example, Instructions for Form 1099-MISC). Efile state tax free Generally, do not use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. Efile state tax free See the General Instructions for Forms W-2 and W-3 for details about filing Form W-2 and for information about required electronic filing. Efile state tax free If you file 250 or more Forms 1099, you must file them electronically. Efile state tax free If you file 250 or more Forms W-2, you must file them electronically. Efile state tax free SSA will not accept Forms W-2 and W-3 filed on magnetic media. Efile state tax free Information reporting customer service site. Efile state tax free  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Efile state tax free If you have questions related to reporting on information returns, call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Efile state tax free The center can also be reached by email at mccirp@irs. Efile state tax free gov. Efile state tax free Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Efile state tax free Nonpayroll Income Tax Withholding Nonpayroll federal income tax withholding (reported on Forms 1099 and Form W-2G) must be reported on Form 945, Annual Return of Withheld Federal Income Tax. Efile state tax free Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. Efile state tax free Nonpayroll items include: Pensions (including distributions from tax-favored retirement plans, for example, section 401(k), section 403(b), and governmental section 457(b) plans) and annuities. Efile state tax free Military retirement. Efile state tax free Gambling winnings. Efile state tax free Indian gaming profits. Efile state tax free Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding. Efile state tax free Payments subject to backup withholding. Efile state tax free For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. Efile state tax free All income tax withholding reported on Form W-2 must be reported on Form 941, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, Form 944, or Schedule H (Form 1040), Household Employment Taxes. Efile state tax free Distributions from nonqualified pension plans and deferred compensation plans. Efile state tax free  Because distributions to participants from some nonqualified pension plans and deferred compensation plans (including section 457(b) plans of tax-exempt organizations) are treated as wages and are reported on Form W-2, income tax withheld must be reported on Form 941 or Form 944, not on Form 945. Efile state tax free However, distributions from such plans to a beneficiary or estate of a deceased employee are not wages and are reported on Forms 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Efile state tax free ; income tax withheld must be reported on Form 945. Efile state tax free Backup withholding. Efile state tax free  You generally must withhold 28% of certain taxable payments if the payee fails to furnish you with his or her correct taxpayer identification number (TIN). Efile state tax free This withholding is referred to as “backup withholding. Efile state tax free ” Payments subject to backup withholding include interest, dividends, patronage dividends, rents, royalties, commissions, nonemployee compensation, and certain other payments you make in the course of your trade or business. Efile state tax free In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding. Efile state tax free Backup withholding does not apply to wages, pensions, annuities, IRAs (including simplified employee pension (SEP) and SIMPLE retirement plans), section 404(k) distributions from an employee stock ownership plan (ESOP), medical savings accounts, health savings accounts, long-term-care benefits, or real estate transactions. Efile state tax free You can use Form W-9 or Formulario W-9(SP) to request payees to furnish a TIN and to certify the number furnished is correct. Efile state tax free You can also use Form W-9 or Formulario W-9(SP) to get certifications from payees that they are not subject to backup withholding or that they are exempt from backup withholding. Efile state tax free The Instructions for the Requester of Form W-9 or Formulario W-9(SP) includes a list of types of payees who are exempt from backup withholding. Efile state tax free For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). Efile state tax free Recordkeeping Keep all records of employment taxes for at least 4 years. Efile state tax free These should be available for IRS review. Efile state tax free Your records should include the following information. Efile state tax free Your EIN. Efile state tax free Amounts and dates of all wage, annuity, and pension payments. Efile state tax free Amounts of tips reported to you by your employees. Efile state tax free Records of allocated tips. Efile state tax free The fair market value of in-kind wages paid. Efile state tax free Names, addresses, social security numbers, and occupations of employees and recipients. Efile state tax free Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Efile state tax free Dates of employment for each employee. Efile state tax free Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third party payors made to them. Efile state tax free Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V). Efile state tax free Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)). Efile state tax free Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Efile state tax free Copies of returns filed and confirmation numbers. Efile state tax free Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Efile state tax free Change of Business Address or Responsible Party To notify the IRS of a change in business address or responsible party, file Form 8822-B. Efile state tax free Do not mail Form 8822-B with your employment tax return. Efile state tax free Private Delivery Services You can use certain private delivery services designated by the IRS to mail tax returns and payments. Efile state tax free The list includes only the following: DHL Express (DHL): DHL Same Day Service. Efile state tax free Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Efile state tax free United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Efile state tax free M. Efile state tax free , UPS Worldwide Express Plus, and UPS Worldwide Express. Efile state tax free For the IRS mailing address to use if you are using a private delivery service, go to IRS. Efile state tax free gov and enter “private delivery service” in the search box. Efile state tax free Your private delivery service can tell you how to get written proof of the mailing date. Efile state tax free   Private delivery services cannot deliver items to P. Efile state tax free O. Efile state tax free boxes. Efile state tax free You must use the U. Efile state tax free S. Efile state tax free Postal Service to mail any item to an IRS P. Efile state tax free O. Efile state tax free box address. Efile state tax free Telephone Help Tax questions. Efile state tax free   You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Efile state tax free Help for people with disabilities. Efile state tax free  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) with any tax question or to order forms and publications. Efile state tax free You may also use this number for assistance with unresolved tax problems. Efile state tax free Recorded tax information (TeleTax). Efile state tax free  The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. Efile state tax free You can listen to up to three topics on each call you make. Efile state tax free Touch-Tone service is available 24 hours a day, 7 days a week. Efile state tax free TeleTax topics are also available on the IRS website at www. Efile state tax free irs. Efile state tax free gov/taxtopics. Efile state tax free Most tax topics listed below are also available in Spanish. Efile state tax free For a complete list of TeleTax topics in Spanish, visit the IRS website at www. Efile state tax free irs. Efile state tax free gov/Spanish/Índice-de-Temas-Tributarios-Año-2013. Efile state tax free A list of employment tax topics is provided next. Efile state tax free Select, by number, the topic you want to hear and call 1-800-829-4477. Efile state tax free For the directory of all topics, select Topic 123. Efile state tax free Teletax Topics Topic No. Efile state tax free Subject 751 Social Security and Medicare Withholding Rates 752 Form W-2—Where, When, and How to File 753 Form W-4—Employee's Withholding Allowance Certificate 755 Employer Identification Number (EIN)—How to Apply 756 Employment Taxes for Household Employees 757 Form 941 and Form 944—Deposit Requirements 758 Form 941—Employer's QUARTERLY Federal Tax Return and Form 944—Employer's ANNUAL Federal Tax Return 759 Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and Deposit Requirements 760 Reporting and Deposit Requirements for Agricultural Employers 761 Tips—Withholding and Reporting 762 Independent Contractor vs. Efile state tax free Employee 763 The “Affordable Care Act” of 2010 Offers Employers New Tax Deductions and Credits Additional employment tax information. Efile state tax free  Visit the IRS website at www. Efile state tax free irs. Efile state tax free gov/businesses and click on the Employment Taxes link under Businesses Topics. Efile state tax free Ordering Employer Tax Forms and Publications You can order employer tax forms and publications and information returns online at www. Efile state tax free irs. Efile state tax free gov/businesses. Efile state tax free To order 2013 and 2014 forms, click on the Online Ordering for Information Returns and Employer Returns link. Efile state tax free You may also order employer tax forms and publications and information returns by calling 1-800-TAX-FORM (1-800-829-3676). Efile state tax free Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Efile state tax free Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Efile state tax free socialsecurity. Efile state tax free gov/employer to register for Business Services Online. Efile state tax free You will be able to create Forms W-2 online and submit them to the SSA by typing your wage information into easy-to-use fill-in fields. Efile state tax free In addition, you can print out completed copies of Forms W-2 to file with state or local governments, distribute to your employees, and keep for your records. Efile state tax free Form W-3 will be created for you based on your Forms W-2. Efile state tax free Filing Addresses Generally, your filing address for Forms 940, 941, 943, 944, 945, and CT-1 depends on the location of your residence or principal place of business and whether or not you are including a payment with your return. Efile state tax free There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. Efile state tax free See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses. Efile state tax free Dishonored Payments Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Efile state tax free The penalty is $25 or 2% of the payment, whichever is more. Efile state tax free However, the penalty on dishonored payments of $24. Efile state tax free 99 or less is an amount equal to the payment. Efile state tax free For example, a dishonored payment of $18 is charged a penalty of $18. Efile state tax free Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Exploited Children. Efile state tax free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Efile state tax free You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Efile state tax free Calendar The following is a list of important dates. Efile state tax free Also see Publication 509, Tax Calendars. Efile state tax free   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, use the next business day. Efile state tax free A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Efile state tax free However, a statewide legal holiday does not delay the due date of federal tax deposits. Efile state tax free See Deposits on Business Days Only in section 11. Efile state tax free For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Efile state tax free S. Efile state tax free Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. Efile state tax free See Private Delivery Services under Reminders for more information. Efile state tax free Introduction This publication explains your tax responsibilities as an employer. Efile state tax free It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. Efile state tax free It explains the forms you must give to your employees, those your employees must give to you, and those you must send to the IRS and SSA. Efile state tax free This guide also has tax tables you need to figure the taxes to withhold from each employee for 2014. Efile state tax free References to “income tax” in this guide apply only to “federal” income tax. Efile state tax free Contact your state or local tax department to determine if their rules are different. Efile state tax free Additional employment tax information is available in Publication 15-A. Efile state tax free Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. Efile state tax free Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Efile state tax free Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes. Efile state tax free Income tax. Efile state tax free Social security tax. Efile state tax free Medicare tax. Efile state tax free FUTA tax. Efile state tax free There are exceptions to these requirements. Efile state tax free See section 15 for guidance. Efile state tax free Railroad retirement taxes are explained in the Instructions for Form CT-1. Efile state tax free Comments and suggestions. Efile state tax free   We welcome your comments about this publication and your suggestions for future editions. Efile state tax free   You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. Efile state tax free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Efile state tax free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Efile state tax free   You can also send us comments from www. Efile state tax free irs. Efile state tax free gov/formspubs. Efile state tax free Click on More Information and then click on Comment on Tax Forms and Publications. Efile state tax free   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Efile state tax free Federal Government employers. Efile state tax free   The information in this publication, including the rules for making federal tax deposits, applies to federal agencies. Efile state tax free State and local government employers. Efile state tax free   Payments to employees for services in the employ of state and local government employers are generally subject to federal income tax withholding but not FUTA tax. Efile state tax free Most elected and appointed public officials of state or local governments are employees under common law rules. Efile state tax free See chapter 3 of Publication 963, Federal-State Reference Guide. Efile state tax free In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. Efile state tax free See section 15 for more information on the exceptions. Efile state tax free   If an election worker is employed in another capacity with the same government entity, see Revenue Ruling 2000-6 on page 512 of Internal Revenue Bulletin 2000-6 at www. Efile state tax free irs. Efile state tax free gov/pub/irs-irbs/irb00-06. Efile state tax free pdf. Efile state tax free   You can get information on reporting and social security coverage from your local IRS office. Efile state tax free If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. Efile state tax free To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at www. Efile state tax free ncsssa. Efile state tax free org. Efile state tax free Disregarded entities and qualified subchapter S subsidiaries (QSubs). Efile state tax free   Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Efile state tax free Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Efile state tax free See Regulations sections 1. Efile state tax free 1361-4(a)(7) and 301. Efile state tax free 7701-2(c)(2)(iv). Efile state tax free COBRA premium assistance credit. Efile state tax free   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Efile state tax free COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Efile state tax free Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Efile state tax free Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Efile state tax free Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Efile state tax free For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Efile state tax free   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Efile state tax free For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Efile state tax free   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Efile state tax free The assistance for the coverage can last up to 15 months. Efile state tax free   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Efile state tax free For more information see Notice 2009-27, 2009-16 I. Efile state tax free R. Efile state tax free B. Efile state tax free 838, available at www. Efile state tax free irs. Efile state tax free gov/irb/2009-16_irb/ar09. Efile state tax free html. Efile state tax free   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Efile state tax free   The 65% of the premium not paid by the assistance eligible individuals is reimbursed to the employer maintaining the group health plan. Efile state tax free The reimbursement is made through a credit against the employer's employment tax liabilities. Efile state tax free For information on how to claim the credit, see the Instructions for Form 941 or the Instructions for Form 944. Efile state tax free The credit is treated as a deposit made on the first day of the return period (quarter or year). Efile state tax free In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Efile state tax free In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Efile state tax free   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Efile state tax free Information on the receipt of the assistance eligible individuals' 35% share of the premium, including dates and amounts. Efile state tax free In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Efile state tax free In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Efile state tax free Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Efile state tax free Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Efile state tax free A record of the SSNs of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Efile state tax free   For more information, visit IRS. Efile state tax free gov and enter “COBRA” in the search box. Efile state tax free Prev  Up  Next   Home   More Online Publications
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Efile state tax 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). Efile state tax 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. Efile state tax 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. Efile state tax 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. Efile state tax free What Is Practice Before the IRS? Practice before the IRS covers all matters relating to any of the following. Efile state tax free Communicating with the IRS for a taxpayer regarding the taxpayer's rights, privileges, or liabilities under laws and regulations administered by the IRS. Efile state tax free Representing a taxpayer at conferences, hearings, or meetings with the IRS. Efile state tax free Preparing and filing documents, including tax returns, with the IRS for a taxpayer. Efile state tax free Providing a client with written advice which has a potential for tax avoidance or evasion. Efile state tax free Furnishing information at the request of the IRS or appearing as a witness for the taxpayer is not practice before the IRS. Efile state tax free Who Can Practice Before the IRS? The following individuals can practice before the IRS. Efile state tax 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. Efile state tax free Form 2848 can be used for this purpose. Efile state tax free Attorneys. Efile state tax 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. Efile state tax free Certified public accountants (CPAs). Efile state tax 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. Efile state tax free Enrolled agents. Efile state tax 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. Efile state tax free Enrolled retirement plan agents. Efile state tax 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. Efile state tax 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. Efile state tax free Enrolled actuaries. Efile state tax 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. Efile state tax 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. Efile state tax free Student. Efile state tax free    Under certain circumstances, a student who is supervised by a practitioner may request permission to represent another person before the IRS. Efile state tax free For more information, see Authorization for special appearances, later. Efile state tax free Registered tax return preparers and unenrolled return preparers. Efile state tax 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. Efile state tax 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. Efile state tax 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. Efile state tax 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. Efile state tax 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. Efile state tax 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. Efile state tax free See Form 8821. Efile state tax free Practice denied. Efile state tax free   Any individual engaged in limited practice before the IRS who is involved in disreputable conduct is subject to disciplinary action. Efile state tax 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. Efile state tax free Other individuals who may serve as representatives. Efile state tax 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. Efile state tax free An individual. Efile state tax free An individual can represent himself or herself before the IRS and does not have to file a written declaration of qualification and authority. Efile state tax free A family member. Efile state tax free An individual can represent members of his or her immediate family. Efile state tax free Immediate family includes a spouse, child, parent, brother, or sister of the individual. Efile state tax free An officer. Efile state tax 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. Efile state tax 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. Efile state tax free A partner. Efile state tax free A general partner may represent the partnership before the IRS. Efile state tax free An employee. Efile state tax free A regular full-time employee can represent his or her employer. Efile state tax 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. Efile state tax free A fiduciary. Efile state tax 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. Efile state tax free See Fiduciary under When Is a Power of Attorney Not Required, later. Efile state tax 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. Efile state tax free See section 10. Efile state tax free 7(c)(1)(vii) of Circular 230. Efile state tax 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. Efile state tax free The prospective representative must request this authorization in writing from the Office of Professional Responsibility. Efile state tax free However, it is granted only when extremely compelling circumstances exist. Efile state tax 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. Efile state tax 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. Efile state tax free The issuance of a CAF number does not indicate that an individual is either recognized or authorized to practice before the IRS. Efile state tax free It merely confirms that a centralized file for authorizations has been established for the individual under that number. Efile state tax free Students in LITCs and the STCP. Efile state tax 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. Efile state tax free Authorization requests must be made to the Office of Professional Responsibility. Efile state tax free If granted, a letter authorizing the student's special appearance and detailing any conditions related to the appearance will be issued. Efile state tax free Students receiving an authorization letter generally can represent taxpayers before any IRS function or office subject to any conditions in the authorization letter. Efile state tax 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. Efile state tax 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. Efile state tax free If an individual loses eligibility to practice, the IRS will not recognize a power of attorney that names the individual as a representative. Efile state tax free Corporations, associations, partnerships, and other persons that are not individuals. Efile state tax free   These organizations (or persons) are not eligible to practice before the IRS. Efile state tax free Loss of Eligibility Generally, individuals lose their eligibility to practice before the IRS in the following ways. Efile state tax free Not meeting the requirements for renewal of enrollment (such as continuing professional education). Efile state tax free Requesting to be placed in inactive retirement status. Efile state tax free Being suspended or disbarred by the Office of Professional Responsibility for violating the regulations governing practice before the IRS. Efile state tax free Failure to meet requirements. Efile state tax free   Individuals who fail to comply with the requirements for eligibility for renewal of enrollment will be notified by the IRS. Efile state tax free The notice will explain the reason for noncompliance and provide the individual with an opportunity to furnish information for reconsideration. Efile state tax free The individual has 60 days from the date of the notice to respond. Efile state tax free Inactive roster. Efile state tax 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. Efile state tax free The individual must file an application for renewal and satisfy all requirements for renewal after being placed in inactive status. Efile state tax 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. Efile state tax free Inactive retirement status. Efile state tax free   Individuals who request to be placed in an inactive retirement status will be ineligible to practice before the IRS. Efile state tax free They must continue to adhere to all renewal requirements. Efile state tax 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. Efile state tax free Suspension and disbarment. Efile state tax 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. Efile state tax free This includes engaging in acts of disreputable conduct. Efile state tax free For more information, see Incompetence and Disreputable Conduct under What are the Rules of Practice, later. Efile state tax free   Practitioners who are suspended in a disciplinary proceeding are not allowed to practice before the IRS during the period of suspension. Efile state tax free See What Is Practice Before the IRS, earlier. Efile state tax free   Practitioners who are disbarred in a disciplinary proceeding are not allowed to practice before the IRS. Efile state tax free However, a practitioner can seek reinstatement from the Office of Professional Responsibility five years after disbarment. Efile state tax free   If the practitioner seeks reinstatement, he or she may not practice before the IRS until the Office of Professional Responsibility authorizes reinstatement. Efile state tax 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. Efile state tax 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. Efile state tax free Enrollment also can be granted to an applicant who qualifies because of past service and technical experience in the IRS. Efile state tax free In either case, certain application forms, discussed next, must be filed. Efile state tax free Additionally, an applicant must not have engaged in any conduct that would justify suspension or disbarment from practice before the IRS. Efile state tax free See Incompetence and Disreputable Conduct, later. Efile state tax free Form 2587. Efile state tax free   Applicants can apply to take the special enrollment examination by filing Form 2587, Application for Special Enrollment Examination. Efile state tax free Form 2587 can be filed online, by mail, or by fax. Efile state tax free For more information, see instructions and fees listed on the form. Efile state tax free To get Form 2587, see How To Get Tax Help, later. Efile state tax free Form 23 and Form 23-EP. Efile state tax 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. Efile state tax free The application must include a check or money order in the amount of the fee shown on Form 23 or Form 23-EP. Efile state tax free Alternatively, payment may be made electronically pursuant to instructions on the forms. Efile state tax free To get Form 23 or Form 23-EP, see How To Get Tax Help, later. Efile state tax free Form 5434. Efile state tax 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. Efile state tax free The application must include a check or money order in the amount of the fee shown on Form 5434. Efile state tax free To get Form 5434, see How To Get Tax Help, later. Efile state tax free Period of enrollment. Efile state tax free   An enrollment card will be issued to each individual whose enrollment application is approved. Efile state tax free The individual is enrolled until the expiration date shown on the enrollment card or certificate. Efile state tax 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). Efile state tax 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. Efile state tax free F. Efile state tax free R. Efile state tax free part 10 and reprinted in Treasury Department Circular No. Efile state tax free 230 (Circular 230). Efile state tax 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. Efile state tax free In addition, a practitioner cannot engage in disreputable conduct (discussed later). Efile state tax free Any practitioner who does not comply with the rules of practice or engages in disreputable conduct is subject to disciplinary action. Efile state tax free Also, unenrolled preparers must comply with the rules of practice and conduct to exercise the privilege of limited practice before the IRS. Efile state tax free See Publication 470 for a discussion of the special rules for limited practice by unenrolled preparers. Efile state tax 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. Efile state tax 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. Efile state tax free Communications regarding corporate tax shelters. Efile state tax 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. Efile state tax free Duty to advise. Efile state tax 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. Efile state tax free Due diligence. Efile state tax free   A practitioner must exercise due diligence when performing the following duties. Efile state tax free Preparing or assisting in the preparing, approving, and filing of returns, documents, affidavits, and other papers relating to IRS matters. Efile state tax free Determining the correctness of oral or written representations made by him or her to the Department of the Treasury. Efile state tax 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. Efile state tax free Restrictions Practitioners are restricted from engaging in certain practices. Efile state tax free The following paragraphs discuss some of these restricted practices. Efile state tax free Delays. Efile state tax free   A practitioner must not unreasonably delay the prompt disposition of any matter before the IRS. Efile state tax free Assistance from disbarred or suspended persons and former IRS employees. Efile state tax free   A practitioner must not knowingly, directly or indirectly, do the following. Efile state tax 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. Efile state tax free Accept assistance from any former government employee where provisions of Circular 230 or any federal law would be violated. Efile state tax free Performance as a notary. Efile state tax 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. Efile state tax free Negotiations of taxpayer refund checks. Efile state tax 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. Efile state tax 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. Efile state tax free The following list contains examples of conduct that is considered disreputable. Efile state tax free Being convicted of any criminal offense under the revenue laws or of any offense involving dishonesty or breach of trust. Efile state tax free Knowingly giving false or misleading information in connection with federal tax matters, or participating in such activity. Efile state tax free Soliciting employment by prohibited means as discussed in section 10. Efile state tax free 30 of Circular 230. Efile state tax free Willfully failing to file a federal tax return, evading or attempting to evade any federal tax or payment, or participating in such actions. Efile state tax free Misappropriating, or failing to properly and promptly remit, funds received from clients for payment of taxes or other obligations due the United States. Efile state tax 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. Efile state tax 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. Efile state tax free Knowingly aiding and abetting another person to practice before the IRS during a period of suspension, disbarment, or ineligibility of that other person. Efile state tax 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. Efile state tax 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. Efile state tax 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. Efile state tax free A practitioner will be given the opportunity to demonstrate compliance with the rules before any disciplinary action is taken. Efile state tax free Authorizing a Representative You may either represent yourself, or you may authorize an individual to represent you before the IRS. Efile state tax free If you chose to have someone represent you, your representative must be a person eligible to practice before the IRS. Efile state tax free See Who Can Practice Before the IRS, earlier. Efile state tax free What Is a Power of Attorney? A power of attorney is your written authorization for an individual to act on your behalf. Efile state tax free If the authorization is not limited, the individual generally can perform all acts that you can perform. Efile state tax free The authority granted to a registered tax return preparer or an unenrolled preparer is limited. Efile state tax free For information on the limits regarding registered tax return preparers, see Circular 230 §10. Efile state tax free 3(f). Efile state tax free For information on the limits regarding unenrolled preparers, see Publication 470. Efile state tax free Acts performed. Efile state tax free   Any representative, other than a registered tax return preparer or an unenrolled return preparer, can usually perform the following acts. Efile state tax free Represent you before any office of the IRS. Efile state tax 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. Efile state tax free Sign a consent to extend the statutory time period for assessment or collection of a tax. Efile state tax free Sign a closing agreement. Efile state tax free Signing your return. Efile state tax 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. Efile state tax free 6012-1(a)(5)). Efile state tax free You specifically authorize this in your power of attorney. Efile state tax 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. Efile state tax 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. Efile state tax free Other good cause if specific permission is requested of and granted by the IRS. Efile state tax 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. Efile state tax free For more information, see the Form 2848 instructions. Efile state tax free Limitation on substitution or delegation. Efile state tax 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. Efile state tax free   After a substitution has been made, only the newly recognized representative will be recognized as the taxpayer's representative. Efile state tax 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. Efile state tax free Disclosure of returns to a third party. Efile state tax 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. Efile state tax free Incapacity or incompetency. Efile state tax free   A power of attorney is generally terminated if you become incapacitated or incompetent. Efile state tax 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. Efile state tax free See Non-IRS powers of attorney, later. Efile state tax 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. Efile state tax 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. Efile state tax free Represent you at a meeting with the IRS. Efile state tax free Prepare and file a written response to the IRS. Efile state tax free Form Required Use Form 2848 to appoint a recognized representative to act on your behalf before the IRS. Efile state tax free Individuals recognized to practice before the IRS are listed under Part II, Declaration of Representative, of Form 2848. Efile state tax free Your representative must complete that part of the form. Efile state tax free Non-IRS powers of attorney. Efile state tax 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. Efile state tax free For more information, see Processing a non-IRS power of attorney, later. Efile state tax free   If you want to use a power of attorney document other than Form 2848, it must contain the following information. Efile state tax free Your name and mailing address. Efile state tax free Your social security number and/or employer identification number. Efile state tax free Your employee plan number, if applicable. Efile state tax free The name and mailing address of your representative(s). Efile state tax free The types of tax involved. Efile state tax free The federal tax form number. Efile state tax free The specific year(s) or period(s) involved. Efile state tax free For estate tax matters, the decedent's date of death. Efile state tax free A clear expression of your intention concerning the scope of authority granted to your representative(s). Efile state tax free Your signature and date. Efile state tax free You also must attach to the non-IRS power of attorney a signed and dated statement made by your representative. Efile state tax free This statement, which is referred to as the Declaration of Representative, is contained in Part II of Form 2848. Efile state tax 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. Efile state tax free 502(b). Efile state tax free Required information missing. Efile state tax free   The IRS will not accept your non-IRS power of attorney if it does not contain all the information listed above. Efile state tax free You can sign and submit a completed Form 2848 or a new non-IRS power of attorney that contains all the information. Efile state tax 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. Efile state tax free Procedure for perfecting a non-IRS power of attorney. Efile state tax 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. Efile state tax free The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general authority to perform any acts). Efile state tax 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. Efile state tax free Example. Efile state tax 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. Efile state tax free The power of attorney grants Ed the authority to perform any and all acts on John's behalf. Efile state tax free However, it does not list specific tax-related information such as types of tax or tax form numbers. Efile state tax free Shortly after John signs the power of attorney, he is declared incompetent. Efile state tax free Later, a federal tax matter arises concerning a prior year return filed by John. Efile state tax free Ed attempts to represent John before the IRS but is rejected because the durable power of attorney does not contain required information. Efile state tax 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. Efile state tax 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. Efile state tax free Otherwise, he must name another individual who can practice before the IRS. Efile state tax free Processing a non-IRS power of attorney. Efile state tax free   The IRS has a centralized computer database system called the CAF system. Efile state tax free This system contains information on the authority of taxpayer representatives. Efile state tax free Generally, when you submit a power of attorney document to the IRS, it is processed for inclusion on the CAF system. Efile state tax 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. Efile state tax 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. Efile state tax 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. Efile state tax free Your signature is not required; however, your attorney-in-fact must sign the Declaration of Representative (see Part II of Form 2848). Efile state tax 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. Efile state tax free However, the following will also assist you in preparing the form. Efile state tax free Line-by-line hints. Efile state tax free   The following hints are summaries of some of the line-by-line instructions for Form 2848. Efile state tax free Line 1—Taxpayer information. Efile state tax free   If a joint return is involved, the husband and wife each file a separate Form 2848 if they both want to be represented. Efile state tax free If only one spouse wants to be represented in the matter, that spouse files a Form 2848. Efile state tax free Line 2—Representative(s). Efile state tax free   Only individuals may be named as representatives. Efile state tax 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. Efile state tax free If the representative's address or phone number has changed since the CAF number was issued, you should check the appropriate box. Efile state tax free Enter your representative's fax number if available. Efile state tax free   If you want to name more than three representatives, attach additional Form(s) 2848. Efile state tax free The IRS can send copies of notices and communications to two of your representatives. Efile state tax 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. Efile state tax free If you do not check the boxes, your representatives will not routinely receive copies of notices and communications. Efile state tax free Line 3—Tax matters. Efile state tax free   You may list any tax years or periods that have already ended as of the date you sign the power of attorney. Efile state tax 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. Efile state tax free The 3 future periods are determined starting after December 31 of the year the power of attorney is received by the IRS. Efile state tax free However, avoid general references such as “all years” or “all taxes. Efile state tax free ” Any Form 2848 with general references will be returned. Efile state tax free Line 4—Specific use not recorded on Centralized Authorization File (CAF). Efile state tax free   Certain matters cannot be recorded on the CAF system. Efile state tax free Examples of such matters include, but are not limited to, the following. Efile state tax free Requests for a private letter ruling or technical advice. Efile state tax free Applications for an employer identification number (EIN). Efile state tax free Claims filed on Form 843, Claim for Refund and Request for Abatement. Efile state tax free Corporate dissolutions. Efile state tax free Requests for change of accounting method. Efile state tax free Requests for change of accounting period. Efile state tax free Applications for recognition of exemption under sections 501(c)(3), 501(a), or 521 (Forms 1023, 1034, or 1028). Efile state tax free Request for a determination of the qualified status of an employee benefit plan (Forms 5300, 5307, or 5310). Efile state tax free Application for Award for Original Information under section 7623. Efile state tax free Voluntary submissions under the Employee Plans Compliance Resolution System (EPCRS). Efile state tax free Freedom of Information Act requests. Efile state tax free If the tax matter described on line 3 of Form 2848 concerns one of these matters specifically, check the box on line 4. Efile state tax free If this box is checked, the representative should mail or fax the power of attorney to the IRS office handling the matter. Efile state tax free Otherwise, the representative should bring a copy of the power of attorney to each meeting with the IRS. Efile state tax free Where To File a Power of Attorney Generally, you can mail or fax a paper Form 2848 directly to the IRS. Efile state tax free To determine where you should file Form 2848, see Where To File in the instructions for Form 2848. Efile state tax free If Form 2848 is for a specific use, mail or fax it to the office handling that matter. Efile state tax free For more information on specific use, see the Instructions for Form 2848, line 4. Efile state tax free FAX copies. Efile state tax free   The IRS will accept a copy of a power of attorney that is submitted by facsimile transmission (fax). Efile state tax 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. Efile state tax free Your representative may be able to file Form 2848 electronically via the IRS website. Efile state tax free For more information, your representative can go to www. Efile state tax free irs. Efile state tax free gov and under the Tax Professionals tab, click on e-services–Online Tools for Tax Professionals. Efile state tax free If you complete Form 2848 for electronic signature authorization, do not file Form 2848 with the IRS. Efile state tax free Instead, give it to your representative, who will retain the document. Efile state tax free Updating a power of attorney. Efile state tax free   Submit any update or modification to an existing power of attorney in writing. Efile state tax free Your signature (or the signature of the individual(s) authorized to sign on your behalf) is required. Efile state tax 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. Efile state tax 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. Efile state tax 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. Efile state tax free A written notice of substitution or delegation signed by the recognized representative. Efile state tax free A written declaration of representative made by the new representative. Efile state tax free A copy of the power of attorney that specifically authorizes the substitution or delegation. Efile state tax 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. Efile state tax 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. Efile state tax 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. Efile state tax free Note. Efile state tax free The filing of Form 2848 will not revoke any  Form 8821 that is in effect. Efile state tax 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. Efile state tax 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. Efile state tax 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. Efile state tax 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. Efile state tax 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. Efile state tax free If the taxpayer is revoking, list the name and address of each recognized representative whose authority is revoked. Efile state tax 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. Efile state tax free If the representative is withdrawing, list the name, TIN, and address (if known) of the taxpayer. Efile state tax 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. Efile state tax free A power of attorney held by a student will be recorded on the CAF system for 130 days from the receipt date. Efile state tax free If you are authorizing a student to represent you after that time, you will need to submit a current and valid Form 2848. Efile state tax 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. Efile state tax free The following situations do not require a power of attorney. Efile state tax free Providing information to the IRS. Efile state tax free Authorizing the disclosure of tax return information through Form 8821, Tax Information Authorization, or other written or oral disclosure consent. Efile state tax free Allowing the IRS to discuss return information with a third party via the checkbox provided on a tax return or other document. Efile state tax free Allowing a tax matters partner or person (TMP) to perform acts for the partnership. Efile state tax free Allowing the IRS to discuss return information with a fiduciary. Efile state tax free How Do I Fill Out Form 2848? The following example illustrates how to complete Form 2848. Efile state tax free The two completed forms for this example are shown on the next pages. Efile state tax free Example. Efile state tax free Stan and Mary Doe have been notified that their joint tax returns (Forms 1040) for 2009, 2010, and 2011 are being examined. Efile state tax free They have decided to appoint Jim Smith, an enrolled agent, to represent them in this matter and any future matters concerning these returns. Efile state tax free Jim, who has prepared returns at the same location for years, already has a Centralized Authorization File (CAF) number assigned to him. Efile state tax free Mary does not want Jim to sign any agreements on her behalf, but Stan is willing to have Jim do so. Efile state tax free They want copies of all notices and written communications sent to Jim. Efile state tax free This is the first time Stan and Mary have given power of attorney to anyone. Efile state tax free They should each complete a Form 2848 as follows. Efile state tax free Line 1—Taxpayer information. Efile state tax free   Stan and Mary must each file a separate Form 2848. Efile state tax free On his separate Form 2848, Stan enters his name, street address, and social security number in the spaces provided. Efile state tax free Mary does likewise on her separate Form 2848. Efile state tax free Line 2—Representative(s). Efile state tax free   On their separate Forms 2848, Stan and Mary each enters the name and current address of their chosen representative, Jim Smith. Efile state tax 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. Efile state tax free They also enter Mr. Efile state tax free Smith's CAF number, his telephone number, and his fax number. Efile state tax free Mr. Efile state tax 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. Efile state tax free Line 3—Tax Matters. Efile state tax 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. Efile state tax free Line 4—Specific use not recorded on Centralized Authorization File (CAF). Efile state tax 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. Efile state tax free See Preparation of Form — Helpful Hints, earlier. Efile state tax free Line 5—Acts authorized. Efile state tax 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. Efile state tax 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. Efile state tax free If either Mary or Stan had chosen, they could have listed other restrictions on line 5 of their separate Forms 2848. Efile state tax free Line 6—Retention/revocation of prior power(s) of attorney. Efile state tax free   Stan and Mary are each filing their first powers of attorney, so they make no entry on this line. Efile state tax 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. Efile state tax 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. Efile state tax free (See Revocation of Power of Attorney/Withdrawal of Representative, earlier, for the special rules that apply. Efile state tax free ) Line 7—Signature of taxpayer. Efile state tax free   Stan and Mary each signs and dates his or her Form 2848. Efile state tax free If a taxpayer does not sign, the IRS cannot accept the form. Efile state tax free Part II—Declaration of Representative. Efile state tax free   Jim Smith must complete this part of Form 2848. Efile state tax free If he does not sign this part, the IRS cannot accept the form. Efile state tax 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. Efile state tax 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. Efile state tax free Therefore, during this interim period, IRS personnel may request that you or your representative bring a copy to any meeting with the IRS. Efile state tax free This image is too large to be displayed in the current screen. Efile state tax free Please click the link to view the image. Efile state tax free Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. Efile state tax free Please click the link to view the image. Efile state tax free Filled-in Form 2848 - Page 2 This image is too large to be displayed in the current screen. Efile state tax free Please click the link to view the image. Efile state tax free Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. Efile state tax free Please click the link to view the image. Efile state tax 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. Efile state tax free Incomplete document. Efile state tax free   If Form 2848 is incomplete, the IRS will attempt to secure the missing information either by writing or telephoning you or your representative. Efile state tax free For example, if your signature or signature date is missing, the IRS will contact you. Efile state tax 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. Efile state tax free   In either case, the power of attorney is not considered valid until all required information is entered on the document. Efile state tax 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. Efile state tax free Complete document. Efile state tax free   If the power of attorney is complete and valid, the IRS will take action to recognize the representative. Efile state tax free In most instances, this includes processing the document on the CAF system. Efile state tax 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. Efile state tax free Documents not processed on CAF. Efile state tax free   Specific-use powers of attorney are not processed on the CAF system (see Preparation of Form – Helpful Hints, earlier). Efile state tax 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. Efile state tax free These documents remain with the related case files. Efile state tax free In this situation, you should check the box on line 4 of Form 2848. Efile state tax free In these situations, the representative should bring a copy of the power of attorney to each meeting with the IRS. Efile state tax free Dealing With the Representative After a valid power of attorney is filed, the IRS will recognize your representative. Efile state tax 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. Efile state tax 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. Efile state tax 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. Efile state tax 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. Efile state tax free Notices and other correspondence. Efile state tax 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. Efile state tax 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. Efile state tax free This includes notices and letters produced either at the Martinsburg Computing Center, or other IRS centers. Efile state tax 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. Efile state tax 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. Efile state tax free By selecting the method that is best for you, you will have quick and easy access to tax help. Efile state tax free Free help with your return. Efile state tax free   Free help in preparing your return is available nationwide from IRS-certified volunteers. Efile state tax 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. Efile state tax 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. Efile state tax free To find the nearest VITA or TCE site, visit IRS. Efile state tax free gov or call 1-800-906-9887 or 1-800-829-1040. Efile state tax free   As part of the TCE program, AARP offers the Tax-Aide counseling program. Efile state tax free To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Efile state tax free aarp. Efile state tax free org/money/taxaide. Efile state tax free   For more information on these programs, go to IRS. Efile state tax free gov and enter keyword “VITA” in the upper right-hand corner. Efile state tax free Internet. Efile state tax free You can access the IRS website at IRS. Efile state tax free gov 24 hours a day, 7 days a week to: E-file your return. Efile state tax free Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Efile state tax free Check the status of your refund. Efile state tax free Go to IRS. Efile state tax free gov and click on Where's My Refund. Efile state tax 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. Efile state tax free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Efile state tax 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. Efile state tax free Download forms, including talking tax forms, instructions, and publications. Efile state tax free Order IRS products online. Efile state tax free Research your tax questions online. Efile state tax free Search publications online by topic or keyword. Efile state tax free Use the online Internal Revenue Code, regulations, or other official guidance. Efile state tax free View Internal Revenue Bulletins (IRBs) published in the last few years. Efile state tax free Figure your withholding allowances using the withholding calculator online at www. Efile state tax free irs. Efile state tax free gov/individuals. Efile state tax free Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. Efile state tax free irs. Efile state tax free gov/individuals. Efile state tax free Sign up to receive local and national tax news by email. Efile state tax free Get information on starting and operating a small business. Efile state tax free Phone. Efile state tax free Many services are available by phone. Efile state tax free   Ordering forms, instructions, and publications. Efile state tax free Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Efile state tax free You should receive your order within 10 days. Efile state tax free Asking tax questions. Efile state tax free Call the IRS with your tax questions at 1-800-829-1040. Efile state tax free Solving problems. Efile state tax free You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Efile state tax free An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Efile state tax free Call your local Taxpayer Assistance Center for an appointment. Efile state tax free To find the number, go to www. Efile state tax free irs. Efile state tax free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Efile state tax free TTY/TDD equipment. Efile state tax free If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Efile state tax free TeleTax topics. Efile state tax free Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Efile state tax free Refund information. Efile state tax 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). Efile state tax 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. Efile state tax free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Efile state tax 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. Efile state tax 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. Efile state tax free Other refund information. Efile state tax free To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Efile state tax free Evaluating the quality of our telephone services. Efile state tax free To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Efile state tax free One method is for a second IRS representative to listen in on or record random telephone calls. Efile state tax free Another is to ask some callers to complete a short survey at the end of the call. Efile state tax free Walk-in. Efile state tax free Many products and services are available on a walk-in basis. Efile state tax free   Products. Efile state tax free You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Efile state tax 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. Efile state tax free Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Efile state tax free Services. Efile state tax free You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Efile state tax free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Efile state tax 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. Efile state tax free No appointment is necessary—just walk in. Efile state tax free If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Efile state tax free A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Efile state tax free If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Efile state tax free All other issues will be handled without an appointment. Efile state tax free To find the number of your local office, go to  www. Efile state tax free irs. Efile state tax free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Efile state tax free Mail. Efile state tax free You can send your order for forms, instructions, and publications to the address below. Efile state tax free You should receive a response within 10 days after your request is received. Efile state tax free  Internal Revenue Service 1201 N. Efile state tax free Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Efile state tax free   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Efile state tax free Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Efile state tax 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. Efile state tax free Remember, the worst thing you can do is nothing at all. Efile state tax 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. Efile state tax free You face (or your business is facing) an immediate threat of adverse action. Efile state tax 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. Efile state tax free   If you qualify for our help, we’ll do everything we can to get your problem resolved. Efile state tax free You will be assigned to one advocate who will be with you at every turn. Efile state tax free We have offices in every state, the District of Columbia, and Puerto Rico. Efile state tax free Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Efile state tax free And our services are always free. Efile state tax free   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Efile state tax free Our tax toolkit at www. Efile state tax free TaxpayerAdvocate. Efile state tax free irs. Efile state tax free gov can help you understand these rights. Efile state tax 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. Efile state tax free irs. Efile state tax free gov/advocate. Efile state tax free You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Efile state tax free   TAS also handles large-scale or systemic problems that affect many taxpayers. Efile state tax free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Efile state tax free irs. Efile state tax free gov/advocate. Efile state tax free Low Income Taxpayer Clinics (LITCs). Efile state tax free   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Efile state tax free Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Efile state tax 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. Efile state tax free Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Efile state tax free For more information and to find a clinic near you, see the LITC page on www. Efile state tax free irs. Efile state tax free gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Efile state tax free This publication is also available by calling 1-800-829-3676 or at your local IRS office. Efile state tax free Free tax services. Efile state tax free   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Efile state tax free Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Efile state tax free The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Efile state tax free The majority of the information and services listed in this publication are available to you free of charge. Efile state tax free If there is a fee associated with a resource or service, it is listed in the publication. Efile state tax free   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Efile state tax free DVD for tax products. Efile state tax free You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Efile state tax free Prior-year forms, instructions, and publications. Efile state tax free Tax Map: an electronic research tool and finding aid. Efile state tax free Tax law frequently asked questions. Efile state tax free Tax Topics from the IRS telephone response system. Efile state tax free Internal Revenue Code—Title 26 of the U. Efile state tax free S. Efile state tax free Code. Efile state tax free Links to other Internet based Tax Research Materials. Efile state tax free Fill-in, print, and save features for most tax forms. Efile state tax free Internal Revenue Bulletins. Efile state tax free Toll-free and email technical support. Efile state tax free Two releases during the year. Efile state tax free  – The first release will ship the beginning of January. Efile state tax free  – The final release will ship the beginning of March. Efile state tax free Purchase the DVD from National Technical Information Service (NTIS) at www. Efile state tax free irs. Efile state tax free gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Efile state tax free Prev  Up  Next   Home   More Online Publications