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Filing Previous Years Taxes

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Filing Previous Years Taxes

Filing previous years taxes Publication 555 - Main Content Table of Contents Domicile Community or Separate Property and Income Identifying Income, Deductions, and CreditsIncome Exemptions Deductions Credits, Taxes, and Payments Community Property Laws DisregardedRequesting relief. Filing previous years taxes Equitable relief. Filing previous years taxes Earned income. Filing previous years taxes Trade or business income. Filing previous years taxes Partnership income or loss. Filing previous years taxes Separate property income. Filing previous years taxes Social security benefits. Filing previous years taxes Other income. Filing previous years taxes End of the Community Preparing a Federal Income Tax ReturnJoint Return Versus Separate Returns Separate Return Preparation How To Get Tax HelpLow Income Taxpayer Clinics Domicile Whether you have community property and community income depends on the state where you are domiciled. Filing previous years taxes If you and your spouse (or your registered domestic partner) have different domiciles, check the laws of each to see whether you have community property or community income. Filing previous years taxes You have only one domicile even if you have more than one home. Filing previous years taxes Your domicile is a permanent legal home that you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. Filing previous years taxes The question of your domicile is mainly a matter of your intention as indicated by your actions. Filing previous years taxes You must be able to show that you intend a given place or state to be your permanent home. Filing previous years taxes If you move into or out of a community property state during the year, you may or may not have community income. Filing previous years taxes Factors considered in determining domicile include: Where you pay state income tax, Where you vote, Location of property you own, Your citizenship, Length of residence, and Business and social ties to the community. Filing previous years taxes Amount of time spent. Filing previous years taxes    The amount of time spent in one place does not always explain the difference between home and domicile. Filing previous years taxes A temporary home or residence may continue for months or years while a domicile may be established the first moment you occupy the property. Filing previous years taxes Your intent is the determining factor in proving where you have your domicile. Filing previous years taxes    Note. Filing previous years taxes When this publication refers to where you live, it means your domicile. Filing previous years taxes Community or Separate Property and Income If you file a federal tax return separately from your spouse, you must report half of all community income and all of your separate income. Filing previous years taxes Likewise, a registered domestic partner must report half of all community income and all of his or her separate income on his or her federal tax return. Filing previous years taxes You each must attach your Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. Filing previous years taxes Generally, the laws of the state in which you are domiciled govern whether you have community property and community income or separate property and separate income for federal tax purposes. Filing previous years taxes The following is a summary of the general rules. Filing previous years taxes These rules are also shown in Table 1. Filing previous years taxes Community property. Filing previous years taxes    Generally, community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. Filing previous years taxes That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. Filing previous years taxes That cannot be identified as separate property. Filing previous years taxes Community income. Filing previous years taxes    Generally, community income is income from: Community property. Filing previous years taxes Salaries, wages, and other pay received for the services performed by you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. Filing previous years taxes Real estate that is treated as community property under the laws of the state where the property is located. Filing previous years taxes Note Separate property. Filing previous years taxes    Generally, separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). Filing previous years taxes Money earned while domiciled in a noncommunity property state. Filing previous years taxes Property that you or your spouse (or your registered domestic partner) received separately as a gift or inheritance during your marriage (or registered domestic partnership). Filing previous years taxes Property that you or your spouse (or your registered domestic partner) bought with separate funds, or acquired in exchange for separate property, during your marriage (or registered domestic partnership). Filing previous years taxes Property that you and your spouse (or your registered domestic partner) converted from community property to separate property through an agreement valid under state law. Filing previous years taxes The part of property bought with separate funds, if part was bought with community funds and part with separate funds. Filing previous years taxes Separate income. Filing previous years taxes    Generally, income from separate property is the separate income of the spouse (or the registered domestic partner) who owns the property. Filing previous years taxes    In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. Filing previous years taxes Table 1. Filing previous years taxes General Rules — Property and Income: Community or Separate? Community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. Filing previous years taxes (Includes the part of property bought with community property funds if part was bought with community funds and part with separate funds. Filing previous years taxes ) That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. Filing previous years taxes That cannot be identified as separate property. Filing previous years taxes Separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). Filing previous years taxes Money earned while domiciled in a noncommunity property state. Filing previous years taxes Property either of you received as a gift or inherited separately during your marriage (or registered domestic partnership). Filing previous years taxes Property bought with separate funds, or exchanged for separate property, during your marriage (or registered domestic partnership). Filing previous years taxes Property that you and your spouse (or your registered domestic partner) agreed to convert from community to separate property through an agreement valid under state law. Filing previous years taxes The part of property bought with separate funds, if part was bought with community funds and part with separate funds. Filing previous years taxes Community income 1,2,3 is income from: Community property. Filing previous years taxes Salaries, wages, or pay for services of you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. Filing previous years taxes Real estate that is treated as community property under the laws of the state where the property is located. Filing previous years taxes Separate income 1,2 is income from: Separate property which belongs to the spouse (or registered domestic partner) who owns the property. Filing previous years taxes 1In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. Filing previous years taxes 2Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year , later. Filing previous years taxes In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. Filing previous years taxes In other states, it is separate income. Filing previous years taxes 3Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. Filing previous years taxes See Community Property Laws Disregarded , later. Filing previous years taxes Identifying Income, Deductions, and Credits If you file separate returns, you and your spouse (or your registered domestic partner) each must attach your Form 8958 to your Form 1040 to identify your community and separate income, deductions, credits, and other return amounts according to the laws of your state. Filing previous years taxes Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. Filing previous years taxes See Community Property Laws Disregarded, later. Filing previous years taxes Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year, later. Filing previous years taxes In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. Filing previous years taxes In other states, it is separate income. Filing previous years taxes Income The following is a discussion of the general effect of community property laws on the federal income tax treatment of certain items of income. Filing previous years taxes Wages, earnings, and profits. Filing previous years taxes    A spouse's (or your registered domestic partner's) wages, earnings, and net profits from a sole proprietorship are community income and must be evenly split. Filing previous years taxes Dividends, interest, and rents. Filing previous years taxes    Dividends, interest, and rents from community property are community income and must be evenly split. Filing previous years taxes Dividends, interest, and rents from separate property are characterized in accordance with the discussion under Income from separate property , later. Filing previous years taxes Example. Filing previous years taxes If you and your spouse (or your registered domestic partner) buy a bond that is considered community property under your state laws, half the bond interest belongs to you and half belongs to your spouse. Filing previous years taxes You each must show the bond interest and the split of that interest on your Form 8958, and report half the interest on your Form 1040. Filing previous years taxes Attach your Form 8958 to your Form 1040. Filing previous years taxes Alimony received. Filing previous years taxes    Alimony or separate maintenance payments made prior to divorce are taxable to the payee spouse only to the extent they exceed 50% (his or her share) of the reportable community income. Filing previous years taxes This is so because the payee spouse is already required to report half of the community income. Filing previous years taxes See also Alimony paid , later. Filing previous years taxes Gains and losses. Filing previous years taxes    Gains and losses are classified as separate or community depending on how the property is held. Filing previous years taxes For example, a loss on separate property, such as stock held separately, is a separate loss. Filing previous years taxes On the other hand, a loss on community property, such as a casualty loss to your home held as community property, is a community loss. Filing previous years taxes See Publication 544, Sales and Other Dispositions of Assets, for information on gains and losses. Filing previous years taxes See Publication 547, Casualties, Disasters, and Thefts, for information on losses due to a casualty or theft. Filing previous years taxes Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Filing previous years taxes    There are several kinds of individual retirement arrangements (IRAs). Filing previous years taxes They are traditional IRAs (including SEP-IRAs), SIMPLE IRAs, and Roth IRAs. Filing previous years taxes IRAs and ESAs by law are deemed to be separate property. Filing previous years taxes Therefore, taxable IRA and ESA distributions are separate property, even if the funds in the account would otherwise be community property. Filing previous years taxes These distributions are wholly taxable to the spouse (or registered domestic partner) whose name is on the account. Filing previous years taxes That spouse (or registered domestic partner) is also liable for any penalties and additional taxes on the distributions. Filing previous years taxes Pensions. Filing previous years taxes    Generally, distributions from pensions will be characterized as community or separate income depending on the respective periods of participation in the pension while married (or during the registered domestic partnership) and domiciled in a community property state or in a noncommunity property state during the total period of participation in the pension. Filing previous years taxes See the example under Civil service retirement , later. Filing previous years taxes These rules may vary between states. Filing previous years taxes Check your state law. Filing previous years taxes Lump-sum distributions. Filing previous years taxes    If you were born before January 2, 1936, and receive a lump-sum distribution from a qualified retirement plan, you may be able to choose an optional method of figuring the tax on the distribution. Filing previous years taxes For the 10-year tax option, you must disregard community property laws. Filing previous years taxes For more information, see Publication 575, Pension and Annuity Income, and Form 4972, Tax on Lump-Sum Distributions. Filing previous years taxes Civil service retirement. Filing previous years taxes    For income tax purposes, community property laws apply to annuities payable under the Civil Service Retirement Act (CSRS) or Federal Employee Retirement System (FERS). Filing previous years taxes   Whether a civil service annuity is separate or community income depends on your marital status (or your status as a registered domestic partner) and domicile of the employee when the services were performed for which the annuity is paid. Filing previous years taxes Even if you now live in a noncommunity property state and you receive a civil service annuity, it may be community income if it is based on services you performed while married (or during the registered domestic partnership) and domiciled in a community property state. Filing previous years taxes   If a civil service annuity is a mixture of community income and separate income, it must be divided between the two kinds of income. Filing previous years taxes The division is based on the employee's domicile and marital status (or registered domestic partnership) in community and noncommunity property states during his or her periods of service. Filing previous years taxes Example. Filing previous years taxes Henry Wright retired this year after 30 years of civil service. Filing previous years taxes He and his wife were domiciled in a community property state during the past 15 years. Filing previous years taxes Since half the service was performed while the Wrights were married and domiciled in a community property state, half the civil service retirement pay is considered to be community income. Filing previous years taxes If Mr. Filing previous years taxes Wright receives $1,000 a month in retirement pay, $500 is considered community income—half ($250) is his income and half ($250) is his wife's. Filing previous years taxes Military retirement pay. Filing previous years taxes    State community property laws apply to military retirement pay. Filing previous years taxes Generally, the pay is either separate or community income based on the marital status and domicile of the couple while the member of the Armed Forces was in active military service. Filing previous years taxes For example, military retirement pay for services performed during marriage and domicile in a community property state is community income. Filing previous years taxes   Active military pay earned while married and domiciled in a community property state is also community income. Filing previous years taxes This income is considered to be received half by the member of the Armed Forces and half by the spouse. Filing previous years taxes Partnership income. Filing previous years taxes    If an interest is held in a partnership, and income from the partnership is attributable to the efforts of either spouse (or registered domestic partner), the partnership income is community property. Filing previous years taxes If it is merely a passive investment in a separate property partnership, the partnership income will be characterized in accordance with the discussion under Income from separate property , later. Filing previous years taxes Tax-exempt income. Filing previous years taxes    For spouses, community income exempt from federal tax generally keeps its exempt status for both spouses. Filing previous years taxes For example, under certain circumstances, income earned outside the United States is tax exempt. Filing previous years taxes If you earned income and met the conditions that made it exempt, the income is also exempt for your spouse even though he or she may not have met the conditions. Filing previous years taxes Registered domestic partners should consult the particular exclusion provision to see if the exempt status applies to both. Filing previous years taxes Income from separate property. Filing previous years taxes    In some states, income from separate property is separate income. Filing previous years taxes These states include Arizona, California, Nevada, New Mexico, and Washington. Filing previous years taxes Other states characterize income from separate property as community income. Filing previous years taxes These states include Idaho, Louisiana, Texas, and Wisconsin. Filing previous years taxes Exemptions When you file separate returns, you must claim your own exemption amount for that year. Filing previous years taxes (See your tax return instructions. Filing previous years taxes ) You cannot divide the amount allowed as an exemption for a dependent between you and your spouse (or your registered domestic partner). Filing previous years taxes When community funds provide support for more than one person, each of whom otherwise qualifies as a dependent, you and your spouse (or your registered domestic partner) may divide the number of dependency exemptions as explained in the following example. Filing previous years taxes Example. Filing previous years taxes Ron and Diane White have three dependent children and live in Nevada. Filing previous years taxes If Ron and Diane file separately, only Ron can claim his own exemption, and only Diane can claim her own exemption. Filing previous years taxes Ron and Diane can agree that one of them will claim the exemption for one, two, or all of their children and the other will claim any remaining exemptions. Filing previous years taxes They cannot each claim half of the total exemption amount for their three children. Filing previous years taxes Deductions If you file separate returns, your deductions generally depend on whether the expenses involve community or separate income. Filing previous years taxes Business and investment expenses. Filing previous years taxes    If you file separate returns, expenses incurred to earn or produce community business or investment income are generally divided equally between you and your spouse (or your registered domestic partner). Filing previous years taxes Each of you is entitled to deduct one-half of the expenses on your separate returns. Filing previous years taxes Expenses incurred by a spouse (or registered domestic partner) to produce separate business or investment income is deductible by the spouse (or the registered domestic partner) who earns the corresponding separate business or investment income. Filing previous years taxes    Other limits may also apply to business and investment expenses. Filing previous years taxes For more information, see Publication 535, Business Expenses, and Publication 550, Investment Income and Expenses. Filing previous years taxes Alimony paid. Filing previous years taxes    Payments that may otherwise qualify as alimony are not deductible by the payer if they are the recipient spouse's part of community income. Filing previous years taxes They are deductible as alimony only to the extent they are more than that spouse's part of community income. Filing previous years taxes Example. Filing previous years taxes You live in a community property state. Filing previous years taxes You are separated but the special rules explained later under Spouses living apart all year do not apply. Filing previous years taxes Under a written agreement, you pay your spouse $12,000 of your $20,000 total yearly community income. Filing previous years taxes Your spouse receives no other community income. Filing previous years taxes Under your state law, earnings of a spouse living separately and apart from the other spouse continue as community property. Filing previous years taxes On your separate returns, each of you must report $10,000 of the total community income. Filing previous years taxes In addition, your spouse must report $2,000 as alimony received. Filing previous years taxes You can deduct $2,000 as alimony paid. Filing previous years taxes IRA deduction. Filing previous years taxes    Deductions for IRA contributions cannot be split between spouses (or registered domestic partners). Filing previous years taxes The deduction for each spouse (or each registered domestic partner) is figured separately and without regard to community property laws. Filing previous years taxes Personal expenses. Filing previous years taxes   Expenses that are paid out of separate funds, such as medical expenses, are deductible by the spouse who pays them. Filing previous years taxes If these expenses are paid from community funds, divide the deduction equally between you and your spouse. Filing previous years taxes Credits, Taxes, and Payments The following is a discussion of the general effect of community property laws on the treatment of certain credits, taxes, and payments on your separate return. Filing previous years taxes Child tax credit. Filing previous years taxes    You may be entitled to a child tax credit for each of your qualifying children. Filing previous years taxes You must provide the name and identification number (usually the social security number) of each qualifying child on your return. Filing previous years taxes See your tax return instructions for the maximum amount of the credit you can claim for each qualifying child. Filing previous years taxes Limit on credit. Filing previous years taxes    The credit is limited if your modified adjusted gross income (modified AGI) is above a certain amount. Filing previous years taxes The amount at which the limitation (phaseout) begins depends on your filing status. Filing previous years taxes Generally, your credit is limited to your tax liability unless you have three or more qualifying children. Filing previous years taxes See your tax return instructions for more information. Filing previous years taxes Self-employment tax. Filing previous years taxes    For the effect of community property laws on the income tax treatment of income from a sole proprietorship and partnerships, see Wages, earnings, and profits and Partnership income , earlier. Filing previous years taxes The following rules only apply to persons married for federal tax purposes. Filing previous years taxes Registered domestic partners report community income for self-employment tax purposes the same way they do for income tax purposes. Filing previous years taxes Sole proprietorship. Filing previous years taxes    With regard to net income from a trade or business (other than a partnership) that is community income, self-employment tax is imposed on the spouse carrying on the trade or business. Filing previous years taxes Partnerships. Filing previous years taxes    All of the distributive share of a married partner's income or loss from a partnership trade or business is attributable to the partner for computing any self-employment tax, even if a portion of the partner's distributive share of income or loss is community income or loss that is otherwise attributable to the partner's spouse for income tax purposes. Filing previous years taxes If both spouses are partners, any self-employment tax is allocated based on their distributive shares. Filing previous years taxes Federal income tax withheld. Filing previous years taxes    Report the credit for federal income tax withheld on community wages in the same manner as your wages. Filing previous years taxes If you and your spouse file separate returns on which each of you reports half the community wages, each of you is entitled to credit for half the income tax withheld on those wages. Filing previous years taxes Likewise, each registered domestic partner is entitled to credit for half the income tax withheld on those wages. Filing previous years taxes Estimated tax payments. Filing previous years taxes    In determining whether you must pay estimated tax, apply the estimated tax rules to your estimated income. Filing previous years taxes These rules are explained in Publication 505. Filing previous years taxes   If you think you may owe estimated tax and want to pay the tax separately (registered domestic partners must pay the tax separately), determine whether you must pay it by taking into account: Half the community income and deductions, All of your separate income and deductions, and Your own exemption and any exemptions for dependents that you may claim. Filing previous years taxes   Whether you and your spouse pay estimated tax jointly or separately will not affect your choice of filing joint or separate income tax returns. Filing previous years taxes   If you and your spouse paid estimated tax jointly but file separate income tax returns, either of you can claim all of the estimated tax paid, or you may divide it between you in any way that you agree upon. Filing previous years taxes   If you cannot agree on how to divide it, the estimated tax you can claim equals the total estimated tax paid times the tax shown on your separate return, divided by the total of the tax shown on your return and your spouse's return. Filing previous years taxes   If you paid your estimated taxes separately, you get credit for only the estimated taxes you paid. Filing previous years taxes Earned income credit. Filing previous years taxes    You may be entitled to an earned income credit (EIC). Filing previous years taxes You cannot claim this credit if your filing status is married filing separately. Filing previous years taxes   If you are married, but qualify to file as head of household under rules for married taxpayers living apart (see Publication 501, Exemptions, Standard Deduction, and Filing Information), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under community property laws. Filing previous years taxes That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. Filing previous years taxes Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. Filing previous years taxes The same rule applies to registered domestic partners. Filing previous years taxes    This rule does not apply when determining your adjusted gross income (AGI) for the EIC. Filing previous years taxes Your AGI includes that part of both your and your spouse's (or your registered domestic partner's) wages that you are required to include in gross income shown on your tax return. Filing previous years taxes   For more information about the EIC, see Publication 596, Earned Income Credit (EIC). Filing previous years taxes Overpayments. Filing previous years taxes    The amount of an overpayment on a joint return is allocated under the community property laws of the state in which you are domiciled. Filing previous years taxes If, under the laws of your state, community property is subject to premarital or other separate debts of either spouse, the full joint overpayment may be used to offset the obligation. Filing previous years taxes If, under the laws of your state, community property is not subject to premarital or other separate debts of either spouse, only the portion of the joint overpayment allocated to the spouse liable for the obligation can be used to offset that liability. Filing previous years taxes The portion allocated to the other spouse can be refunded. Filing previous years taxes Community Property Laws Disregarded The following discussions are situations where special rules apply to community property and community income for spouses. Filing previous years taxes These rules do not apply to registered domestic partners. Filing previous years taxes Certain community income not treated as community income by one spouse. Filing previous years taxes    Community property laws may not apply to an item of community income that you received but did not treat as community income. Filing previous years taxes You are responsible for reporting all of that income item if: You treat the item as if only you are entitled to the income, and You do not notify your spouse of the nature and amount of the income by the due date for filing the return (including extensions). Filing previous years taxes Relief from liability arising from community property law. Filing previous years taxes    You are not responsible for the tax relating to an item of community income if all the following conditions are met. Filing previous years taxes You did not file a joint return for the tax year. Filing previous years taxes You did not include an item of community income in gross income. Filing previous years taxes The item of community income you did not include is one of the following: Wages, salaries, and other compensation your spouse (or former spouse) received for services he or she performed as an employee. Filing previous years taxes Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor. Filing previous years taxes Your spouse's (or former spouse's) distributive share of partnership income. Filing previous years taxes Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). Filing previous years taxes Use the appropriate community property law to determine what is separate property. Filing previous years taxes Any other income that belongs to your spouse (or former spouse) under community property law. Filing previous years taxes You establish that you did not know of, and had no reason to know of, that community income. Filing previous years taxes Under all facts and circumstances, it would not be fair to include the item of community income in your gross income. Filing previous years taxes Requesting relief. Filing previous years taxes    For information on how and when to request relief from liabilities arising from community property laws, see Community Property Laws in Publication 971, Innocent Spouse Relief. Filing previous years taxes Equitable relief. Filing previous years taxes    If you do not qualify for the relief discussed earlier under Relief from liability arising from community property law and are now liable for an underpaid or understated tax you believe should be paid only by your spouse (or former spouse), you may request equitable relief. Filing previous years taxes To request equitable relief, you must file Form 8857, Request for Innocent Spouse Relief. Filing previous years taxes Also see Publication 971. Filing previous years taxes Spousal agreements. Filing previous years taxes    In some states a married couple may enter into an agreement that affects the status of property or income as community or separate property. Filing previous years taxes Check your state law to determine how it affects you. Filing previous years taxes Nonresident alien spouse. Filing previous years taxes    If you are a U. Filing previous years taxes S. Filing previous years taxes citizen or resident alien and you choose to treat your nonresident alien spouse as a U. Filing previous years taxes S. Filing previous years taxes resident for tax purposes and you are domiciled in a community property state or country, use the community property rules. Filing previous years taxes You must file a joint return for the year you make the choice. Filing previous years taxes You can file separate returns in later years. Filing previous years taxes For details on making this choice, see Publication 519, U. Filing previous years taxes S. Filing previous years taxes Tax Guide for Aliens. Filing previous years taxes   If you are a U. Filing previous years taxes S. Filing previous years taxes citizen or resident alien and do not choose to treat your nonresident alien spouse as a U. Filing previous years taxes S. Filing previous years taxes resident for tax purposes, treat your community income as explained next under Spouses living apart all year. Filing previous years taxes However, you do not have to meet the four conditions discussed there. Filing previous years taxes Spouses living apart all year. Filing previous years taxes    If you are married at any time during the calendar year, special rules apply for reporting certain community income. Filing previous years taxes You must meet all the following conditions for these special rules to apply. Filing previous years taxes You and your spouse lived apart all year. Filing previous years taxes You and your spouse did not file a joint return for a tax year beginning or ending in the calendar year. Filing previous years taxes You and/or your spouse had earned income for the calendar year that is community income. Filing previous years taxes You and your spouse have not transferred, directly or indirectly, any of the earned income in condition (3) above between yourselves before the end of the year. Filing previous years taxes Do not take into account transfers satisfying child support obligations or transfers of very small amounts or value. Filing previous years taxes If all these conditions are met, you and your spouse must report your community income as discussed next. Filing previous years taxes See also Certain community income not treated as community income by one spouse , earlier. Filing previous years taxes Earned income. Filing previous years taxes    Treat earned income that is not trade or business or partnership income as the income of the spouse who performed the services to earn the income. Filing previous years taxes Earned income is wages, salaries, professional fees, and other pay for personal services. Filing previous years taxes   Earned income does not include amounts paid by a corporation that are a distribution of earnings and profits rather than a reasonable allowance for personal services rendered. Filing previous years taxes Trade or business income. Filing previous years taxes    Treat income and related deductions from a trade or business that is not a partnership as those of the spouse carrying on the trade or business. Filing previous years taxes Partnership income or loss. Filing previous years taxes    Treat income or loss from a trade or business carried on by a partnership as the income or loss of the spouse who is the partner. Filing previous years taxes Separate property income. Filing previous years taxes    Treat income from the separate property of one spouse as the income of that spouse. Filing previous years taxes Social security benefits. Filing previous years taxes    Treat social security and equivalent railroad retirement benefits as the income of the spouse who receives the benefits. Filing previous years taxes Other income. Filing previous years taxes    Treat all other community income, such as dividends, interest, rents, royalties, or gains, as provided under your state's community property law. Filing previous years taxes Example. Filing previous years taxes George and Sharon were married throughout the year but did not live together at any time during the year. Filing previous years taxes Both domiciles were in a community property state. Filing previous years taxes They did not file a joint return or transfer any of their earned income between themselves. Filing previous years taxes During the year their incomes were as follows:   George Sharon Wages $20,000 $22,000 Consulting business 5,000   Partnership   10,000 Dividends from separate property 1,000 2,000 Interest from community property 500 500 Total $26,500 $34,500 Under the community property law of their state, all the income is considered community income. Filing previous years taxes (Some states treat income from separate property as separate income—check your state law. Filing previous years taxes ) Sharon did not take part in George's consulting business. Filing previous years taxes Ordinarily, on their separate returns they would each report $30,500, half the total community income of $61,000 ($26,500 + $34,500). Filing previous years taxes But because they meet the four conditions listed earlier under Spouses living apart all year , they must disregard community property law in reporting all their income (except the interest income) from community property. Filing previous years taxes They each report on their returns only their own earnings and other income, and their share of the interest income from community property. Filing previous years taxes George reports $26,500 and Sharon reports $34,500. Filing previous years taxes Other separated spouses. Filing previous years taxes    If you and your spouse are separated but do not meet the four conditions discussed earlier under Spouses living apart all year , you must treat your income according to the laws of your state. Filing previous years taxes In some states, income earned after separation but before a decree of divorce continues to be community income. Filing previous years taxes In other states, it is separate income. Filing previous years taxes End of the Community The marital community may end in several ways. Filing previous years taxes When the marital community ends, the community assets (money and property) are divided between the spouses. Filing previous years taxes Similarly, a registered domestic partnership may end in several ways and the community assets must be divided between the registered domestic partners. Filing previous years taxes Death of spouse. Filing previous years taxes    If you own community property and your spouse dies, the total fair market value (FMV) of the community property, including the part that belongs to you, generally becomes the basis of the entire property. Filing previous years taxes For this rule to apply, at least half the value of the community property interest must be includible in your spouse's gross estate, whether or not the estate must file a return (this rule does not apply to registered domestic partners). Filing previous years taxes Example. Filing previous years taxes Bob and Ann owned community property that had a basis of $80,000. Filing previous years taxes When Bob died, his and Ann's community property had an FMV of $100,000. Filing previous years taxes One-half of the FMV of their community interest was includible in Bob's estate. Filing previous years taxes The basis of Ann's half of the property is $50,000 after Bob died (half of the $100,000 FMV). Filing previous years taxes The basis of the other half to Bob's heirs is also $50,000. Filing previous years taxes   For more information about the basis of assets, see Publication 551, Basis of Assets. Filing previous years taxes    The above basis rule does not apply if your spouse died in 2010 and the spouse's executor elected out of the estate tax, in which case section 1022 will apply. Filing previous years taxes See Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, for additional information. Filing previous years taxes Divorce or separation. Filing previous years taxes    If spouses divorce or separate, the (equal or unequal) division of community property in connection with the divorce or property settlement does not result in a gain or loss. Filing previous years taxes For registered domestic partners, an unequal division of community property in a property settlement may result in a gain or loss. Filing previous years taxes For information on the tax consequences of the division of property under a property settlement or divorce decree, see Publication 504. Filing previous years taxes   Each spouse (or each registered domestic partner) is taxed on half the community income for the part of the year before the community ends. Filing previous years taxes However, see Spouses living apart all year , earlier. Filing previous years taxes Any income received after the community ends is separate income. Filing previous years taxes This separate income is taxable only to the spouse (or the registered domestic partner) to whom it belongs. Filing previous years taxes   An absolute decree of divorce or annulment ends the marital community in all community property states. Filing previous years taxes A decree of annulment, even though it holds that no valid marriage ever existed, usually does not nullify community property rights arising during the “marriage. Filing previous years taxes ” However, you should check your state law for exceptions. Filing previous years taxes   A decree of legal separation or of separate maintenance may or may not end the marital community. Filing previous years taxes The court issuing the decree may terminate the marital community and divide the property between the spouses. Filing previous years taxes   A separation agreement may divide the community property between you and your spouse. Filing previous years taxes It may provide that this property, along with future earnings and property acquired, will be separate property. Filing previous years taxes This agreement may end the community. Filing previous years taxes   In some states, the marital community ends when the spouses permanently separate, even if there is no formal agreement. Filing previous years taxes Check your state law. Filing previous years taxes   If you are a registered domestic partner, you should check your state law to determine when the community ends. Filing previous years taxes Preparing a Federal Income Tax Return The following discussion does not apply to spouses who meet the conditions under Spouses living apart all year , discussed earlier. Filing previous years taxes Those spouses must report their community income as explained in that discussion. Filing previous years taxes Joint Return Versus Separate Returns Ordinarily, filing a joint return will give you a greater tax advantage than filing a separate return. Filing previous years taxes But in some cases, your combined income tax on separate returns may be less than it would be on a joint return. Filing previous years taxes This discussion concerning joint versus separate returns does not apply to registered domestic partners. Filing previous years taxes The following rules apply if your filing status is married filing separately. Filing previous years taxes You should itemize deductions if your spouse itemizes deductions, because you cannot claim the standard deduction. Filing previous years taxes You cannot take the credit for child and dependent care expenses in most instances. Filing previous years taxes You cannot take the earned income credit. Filing previous years taxes You cannot exclude any interest income from qualified U. Filing previous years taxes S. Filing previous years taxes savings bonds that you used for higher education expenses. Filing previous years taxes You cannot take the credit for the elderly or the disabled unless you lived apart from your spouse all year. Filing previous years taxes You may have to include in income more of any social security benefits (including any equivalent railroad retirement benefits) you received during the year than you would on a joint return. Filing previous years taxes You cannot deduct interest paid on a qualified student loan. Filing previous years taxes You cannot take the education credits. Filing previous years taxes You may have a smaller child tax credit than you would on a joint return. Filing previous years taxes You cannot take the exclusion or credit for adoption expenses in most instances. Filing previous years taxes Figure your tax both on a joint return and on separate returns under the community property laws of your state. Filing previous years taxes You can then compare the tax figured under both methods and use the one that results in less tax. Filing previous years taxes Separate Return Preparation If you file separate returns, you and your spouse must each report half of your combined community income and deductions in addition to your separate income and deductions. Filing previous years taxes Each of you must complete and attach Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. Filing previous years taxes On the appropriate lines of your separate Form 1040, list only your share of the income and deductions on the appropriate lines of your separate tax returns (wages, interest, dividends, etc. Filing previous years taxes ). Filing previous years taxes The same reporting rule applies to registered domestic partners. Filing previous years taxes For a discussion of the effect of community property laws on certain items of income, deductions, credits, and other return amounts, see Identifying Income, Deductions, and Credits , earlier. Filing previous years taxes Attach your Form 8958 to your separate return showing how you figured the income, deductions, and federal income tax withheld that each of you reported. Filing previous years taxes Form 8958 is used for married spouses in community property states who choose to file married filing separately. Filing previous years taxes Form 8958 is also used for registered domestic partners who are domiciled in Nevada, Washington, or California. Filing previous years taxes A registered domestic partner in Nevada, Washington, or California must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. Filing previous years taxes Extension of time to file. Filing previous years taxes    An extension of time for filing your separate return does not extend the time for filing your spouse's (or your registered domestic partner's) separate return. Filing previous years taxes If you and your spouse file a joint return, you cannot file separate returns after the due date for filing either separate return has passed. Filing previous years taxes How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Filing previous years taxes Free help with your tax return. Filing previous years taxes    You can get free help preparing your return nationwide from IRS-certified volunteers. Filing previous years taxes The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Filing previous years taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing previous years taxes 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 previous years taxes In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Filing previous years taxes To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Filing previous years taxes gov, download the IRS2Go app, or call 1-800-906-9887. Filing previous years taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing previous years taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Filing previous years taxes aarp. Filing previous years taxes org/money/taxaide or call 1-888-227-7669. Filing previous years taxes For more information on these programs, go to IRS. Filing previous years taxes gov and enter “VITA” in the search box. Filing previous years taxes Internet. Filing previous years taxes    IRS. Filing previous years taxes gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Filing previous years taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Filing previous years taxes Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Filing previous years taxes Check the status of your 2013 refund with the Where's My Refund? application on IRS. Filing previous years taxes gov or download the IRS2Go app and select the Refund Status option. Filing previous years taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing previous years taxes Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Filing previous years taxes You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing previous years taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing previous years taxes Use the Interactive Tax Assistant (ITA) to research your tax questions. Filing previous years taxes No need to wait on the phone or stand in line. Filing previous years taxes The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Filing previous years taxes When you reach the response screen, you can print the entire interview and the final response for your records. Filing previous years taxes New subject areas are added on a regular basis. Filing previous years taxes  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Filing previous years taxes gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Filing previous years taxes You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Filing previous years taxes The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Filing previous years taxes When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Filing previous years taxes Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Filing previous years taxes You can also ask the IRS to mail a return or an account transcript to you. Filing previous years taxes Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Filing previous years taxes gov or by calling 1-800-908-9946. Filing previous years taxes Tax return and tax account transcripts are generally available for the current year and the past three years. Filing previous years taxes Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Filing previous years taxes Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Filing previous years taxes If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Filing previous years taxes Check the status of your amended return using Where's My Amended Return? Go to IRS. Filing previous years taxes gov and enter Where's My Amended Return? in the search box. Filing previous years taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing previous years taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Filing previous years taxes Make a payment using one of several safe and convenient electronic payment options available on IRS. Filing previous years taxes gov. Filing previous years taxes Select the Payment tab on the front page of IRS. Filing previous years taxes gov for more information. Filing previous years taxes Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Filing previous years taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. Filing previous years taxes gov. Filing previous years taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Filing previous years taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Filing previous years taxes gov. Filing previous years taxes Request an Electronic Filing PIN by going to IRS. Filing previous years taxes gov and entering Electronic Filing PIN in the search box. Filing previous years taxes Download forms, instructions and publications, including accessible versions for people with disabilities. Filing previous years taxes Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Filing previous years taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Filing previous years taxes An employee can answer questions about your tax account or help you set up a payment plan. Filing previous years taxes Before you visit, check the Office Locator on IRS. Filing previous years taxes gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Filing previous years taxes If you have a special need, such as a disability, you can request an appointment. Filing previous years taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Filing previous years taxes Apply for an Employer Identification Number (EIN). Filing previous years taxes Go to IRS. Filing previous years taxes gov and enter Apply for an EIN in the search box. Filing previous years taxes Read the Internal Revenue Code, regulations, or other official guidance. Filing previous years taxes Read Internal Revenue Bulletins. Filing previous years taxes Sign up to receive local and national tax news and more by email. Filing previous years taxes Just click on “subscriptions” above the search box on IRS. Filing previous years taxes gov and choose from a variety of options. Filing previous years taxes    Phone. Filing previous years taxes You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Filing previous years taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Filing previous years taxes Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Filing previous years taxes gov, or download the IRS2Go app. Filing previous years taxes Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Filing previous years taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing previous years taxes Most VITA and TCE sites offer free electronic filing. Filing previous years taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Filing previous years taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Filing previous years taxes Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Filing previous years taxes If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Filing previous years taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing previous years taxes Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing previous years taxes Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Filing previous years taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing previous years taxes Note, the above information is for our automated hotline. Filing previous years taxes Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Filing previous years taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Filing previous years taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing previous years taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Filing previous years taxes Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Filing previous years taxes You should receive your order within 10 business days. Filing previous years taxes Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Filing previous years taxes If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Filing previous years taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Filing previous years taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Filing previous years taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service. Filing previous years taxes    Walk-in. Filing previous years taxes You can find a selection of forms, publications and services — in-person. Filing previous years taxes Products. Filing previous years taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Filing previous years taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Filing previous years taxes Services. Filing previous years taxes You can walk in to your local TAC for face-to-face tax help. Filing previous years taxes An employee can answer questions about your tax account or help you set up a payment plan. Filing previous years taxes Before visiting, use the Office Locator tool on IRS. Filing previous years taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Filing previous years taxes    Mail. Filing previous years taxes You can send your order for forms, instructions, and publications to the address below. Filing previous years taxes You should receive a response within 10 business days after your request is received. Filing previous years taxes Internal Revenue Service 1201 N. Filing previous years taxes Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. Filing previous years taxes The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filing previous years taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Filing previous years taxes   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Filing previous years taxes We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Filing previous years taxes You face (or your business is facing) an immediate threat of adverse action. Filing previous years taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Filing previous years taxes   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Filing previous years taxes Here's why we can help: TAS is an independent organization within the IRS. Filing previous years taxes Our advocates know how to work with the IRS. Filing previous years taxes Our services are free and tailored to meet your needs. Filing previous years taxes We have offices in every state, the District of Columbia, and Puerto Rico. Filing previous years taxes   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Filing previous years taxes irs. Filing previous years taxes gov/advocate, or call us toll-free at 1-877-777-4778. Filing previous years taxes   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Filing previous years taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Filing previous years taxes irs. Filing previous years taxes gov/sams. Filing previous years taxes Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Filing previous years taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Filing previous years taxes Visit www. Filing previous years taxes irs. Filing previous years taxes gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List. Filing previous years taxes Prev  Up  Next   Home   More Online Publications
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Understanding Tax Return Preparer Credentials

For 2014, any tax professional with an IRS Preparer Tax Identification Number is authorized to prepare federal tax returns. Tax professionals, however, have differing levels of skills, education and expertise. There are several different types of return preparers with credentials.

An important difference in the types of practitioners is “representation rights”. Here is guidance on each credential:

UNLIMITED REPRESENTATION RIGHTS: Enrolled agents, certified public accountants, and attorneys have unlimited representation rights before the IRS and may represent their clients on any matters including audits, payment/collection issues, and appeals.

Enrolled Agents – People with this credential are licensed by the IRS and specifically trained in federal tax planning, preparation and representation. Enrolled agents hold the most expansive license IRS grants and must pass a suitability check, as well as a three-part Special Enrollment Examination, a comprehensive exam that covers individual tax, business tax and representation issues. They complete 72 hours of continuing education every 3 years. For more information on enrolled agents, see Publication 4693-A, A Guide to the Enrolled Agent Program.

Certified Public Accountants – People with this credential are licensed by state boards of accountancy, the District of Columbia, and U.S. territories, and have passed the Uniform CPA Examination. They also must meet education, experience, and good character requirements established by their boards of accountancy. In addition, CPAs must comply with ethical requirements as well as complete specified levels of continuing education in order to maintain an active CPA license. CPAs can offer a range of services; some CPAs specialize in tax preparation and planning.

Attorneys – People with this credential are licensed by state courts or their designees, such as the state bar. Generally, requirements include completion of a degree in law, passage of an ethics and bar exam and on-going continuing education. Attorneys can offer a range of services; some attorneys specialize in tax preparation and planning.

LIMITED REPRESENTATION RIGHTS: Preparers without any of the above credentials (also known as “unenrolled preparers”) have limited practice rights and may only represent clients whose returns they prepared and signed and only at the initial audit level.

NOTE: Registered Tax Return Preparers – Certain preparers became RTRPs under an IRS program that IRS is no longer able to enforce due to a District Court injunction. RTRPs passed an IRS competency test on Form 1040 tax preparation.

REMINDER: Everyone described above must have an IRS issued preparer tax identification number (PTIN) in order to legally prepare your tax return for compensation. Make certain your preparer has one and enters it on your return filed with the IRS. They are not required to enter it on the copy they provide you.

Page Last Reviewed or Updated: 10-Feb-2014

The Filing Previous Years Taxes

Filing previous years taxes Publication 535 - Additional Material Prev  Up  Next   Home   More Online Publications