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Filing 1040nr

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