Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

How To Amend My 2011 Taxes

Filing 2011 Tax ReturnFederal Tax Forms 1040ezH&r Block Free File 2011Hrblock ComAmend 2010 Tax Return OnlineEz 1040 Tax FormFederal Income Tax Form 1040ez1040 Ez Form 2012Amend Tax Return Already Filed1040ez Irs FormWhat Forms Do I Need To Amend My TaxesFree Turbo Tax 2012Free 2011 Tax FilingFile Prior Years Tax ReturnsFederal Taxes 2011Amended 1040ezI Want To File My State Taxes Online For FreeFile 2011 State Taxes Online FreeHttp Freeb Free1040taxreturn ComTax Act OnlineH&r Block Free Online Tax FilingAmendment Tax Form2011 1040xHow Long Do I Have To File An Amended Tax ReturnFree E File 2013 TaxesNeed To File 2011 Taxes OnlineH&r Block Taxcut 2011Earned Income Tax Credit CalculatorIrs Gov 1040ez FormPartnership State Tax Forms1040ezH&r Block At Home Free Edition1040 Tax Form 2011H&rblockAmended Tax Return For 2012File Taxes For FreeHow Do I File My 2011 TaxesFree 1040nr2011 Tax Forms 1040ez2012 1040ez Form

How To Amend My 2011 Taxes

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

Most Tax Return Preparers Must Use IRS e-file

As of January 1, 2012, any tax return preparer who anticipates preparing and filing 11 or more Forms 1040, 1040A, 1040EZ and 1041 during a calendar year must use IRS e-file (unless the preparer or a particular return is administratively exempt from the e-file requirement or the return is filed by a preparer with an approved hardship waiver).

Members of firms must count returns in the aggregate. If the number of applicable income tax returns is 11 or more, then all members of the firm generally must e-file the returns they prepare and file. This is true even if a member expects to prepare and file fewer than 11 returns on an individual basis.

Those who are subject to the e-file requirement are referred to as "specified tax return preparers."

Apply to become an e-file provider now
You must be an authorized e-file provider to use IRS e-file. The authorization process generally takes about 45 days.

Explain paper returns

Even if you are an authorized e-file provider, clients for whom you prepare one of the returns identified above may choose to file on paper if the return will be submitted to the IRS by the taxpayer. As described in Rev. Proc. 2011-25, tax return preparers in this situation should obtain and keep a signed and dated statement from the client. Also, in this situation and in the cases of administratively exempt returns or returns filed by a tax return preparer with an approved hardship waiver, specified tax return preparers generally should attach Form 8948, Preparer Explanation for Not Filing Electronically, to the client's paper return.

Request a hardship waiver

Specified tax return preparers may request an undue hardship waiver from the e-file requirement using Form 8944, Preparer e-file Hardship Waiver Request. Form 8944 generally must be submitted to the IRS no later than February 15 of the year for which a waiver is being requested.

Additional References:

Page Last Reviewed or Updated: 27-Jan-2014

The How To Amend My 2011 Taxes

How to amend my 2011 taxes 10. How to amend my 2011 taxes   Education Savings Bond Program Table of Contents Introduction Who Can Cash In Bonds Tax FreeAdjusted qualified education expenses. How to amend my 2011 taxes Eligible educational institution. How to amend my 2011 taxes Dependent for whom you claim an exemption. How to amend my 2011 taxes MAGI when using Form 1040A. How to amend my 2011 taxes MAGI when using Form 1040. How to amend my 2011 taxes Figuring the Tax-Free AmountEffect of the Amount of Your Income on the Amount of Your Exclusion Claiming the Exclusion Introduction Generally, you must pay tax on the interest earned on U. How to amend my 2011 taxes S. How to amend my 2011 taxes savings bonds. How to amend my 2011 taxes If you do not include the interest in income in the years it is earned, you must include it in your income in the year in which you cash in the bonds. How to amend my 2011 taxes However, when you cash in certain savings bonds under an education savings bond program, you may be able to exclude the interest from income. How to amend my 2011 taxes Who Can Cash In Bonds Tax Free You may be able to cash in qualified U. How to amend my 2011 taxes S. How to amend my 2011 taxes savings bonds without having to include in your income some or all of the interest earned on the bonds if you meet the following conditions. How to amend my 2011 taxes You pay qualified education expenses for yourself, your spouse, or a dependent for whom you claim an exemption on your return. How to amend my 2011 taxes Your modified adjusted gross income (MAGI) is less than the amount specified for your filing status. How to amend my 2011 taxes Your filing status is not married filing separately. How to amend my 2011 taxes Qualified U. How to amend my 2011 taxes S. How to amend my 2011 taxes savings bonds. How to amend my 2011 taxes   A qualified U. How to amend my 2011 taxes S. How to amend my 2011 taxes savings bond is a series EE bond issued after 1989 or a series I bond. How to amend my 2011 taxes The bond must be issued either in your name (as the sole owner) or in the name of both you and your spouse (as co-owners). How to amend my 2011 taxes   The owner must be at least 24 years old before the bond's issue date. How to amend my 2011 taxes The issue date is printed on the front of the savings bond. How to amend my 2011 taxes    The issue date is not necessarily the date of purchase—it will be the first day of the month in which the bond is purchased (or posted, if bought electronically). How to amend my 2011 taxes Qualified education expenses. How to amend my 2011 taxes   These include the following items you pay for either yourself, your spouse, or a dependent for whom you claim an exemption. How to amend my 2011 taxes Tuition and fees required to enroll at or attend an eligible educational institution. How to amend my 2011 taxes Qualified education expenses do not include expenses for room and board or for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. How to amend my 2011 taxes Contributions to a qualified tuition program (QTP) (see How Much Can You Contribute in chapter 8, Qualified Tuition Program). How to amend my 2011 taxes Contributions to a Coverdell education savings account (ESA) (see Contributions in chapter 7, Coverdell Education Savings Account). How to amend my 2011 taxes Adjusted qualified education expenses. How to amend my 2011 taxes   You must reduce your qualified education expenses by all of the following tax-free benefits. How to amend my 2011 taxes Tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). How to amend my 2011 taxes Expenses used to figure the tax-free portion of distributions from a Coverdell ESA (see Qualified Education Expenses in chapter 7, Coverdell Education Savings Account). How to amend my 2011 taxes Expenses used to figure the tax-free portion of distributions from a QTP (see Qualified education expenses in chapter 8, Qualified Tuition Program). How to amend my 2011 taxes Any tax-free payments (other than gifts or inheritances) received as educational assistance, such as: Veterans' educational assistance benefits (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Qualified tuition reductions (see Qualified Tuition Reduction in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), or Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ). How to amend my 2011 taxes Any expenses used in figuring the American opportunity and lifetime learning credits. How to amend my 2011 taxes See What Expenses Qualify in chapter 2, American Opportunity Credit, and What Expenses Qualify in chapter 3, Lifetime Learning Credit, for more information. How to amend my 2011 taxes Eligible educational institution. How to amend my 2011 taxes   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. How to amend my 2011 taxes S. How to amend my 2011 taxes Department of Education. How to amend my 2011 taxes It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. How to amend my 2011 taxes The educational institution should be able to tell you if it is an eligible educational institution. How to amend my 2011 taxes   Certain educational institutions located outside the United States also participate in the U. How to amend my 2011 taxes S. How to amend my 2011 taxes Department of Education's Federal Student Aid (FSA) programs. How to amend my 2011 taxes Dependent for whom you claim an exemption. How to amend my 2011 taxes   You claim an exemption for a person if you list his or her name and other required information on Form 1040 (or Form 1040A), line 6c. How to amend my 2011 taxes Modified adjusted gross income (MAGI). How to amend my 2011 taxes   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return without taking into account this interest exclusion. How to amend my 2011 taxes However, as discussed below, there may be other modifications. How to amend my 2011 taxes MAGI when using Form 1040A. How to amend my 2011 taxes   If you file Form 1040A, your MAGI is the AGI on line 22 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any amount on line 18 (student loan interest deduction) and line 19 (tuition and fees deduction). How to amend my 2011 taxes MAGI when using Form 1040. How to amend my 2011 taxes   If you file Form 1040, your MAGI is the AGI on line 38 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. How to amend my 2011 taxes    Use the worksheet in the instructions for line 9 of Form 8815 to figure your MAGI. How to amend my 2011 taxes If you claim any of the exclusion or deduction items (1)–(6) listed above, add the amount of the exclusion or deduction to the amount on line 5 of the worksheet. How to amend my 2011 taxes Do not add in the deduction for (7) student loan interest, and (8) tuition and fees, or (9) domestic production activities because line 4 of the worksheet already includes these amounts. How to amend my 2011 taxes Enter the total on Form 8815, line 9, as your modified adjusted gross income (MAGI). How to amend my 2011 taxes    Because the deduction for interest expenses attributable to royalties and other investments is limited to your net investment income, you cannot figure the deduction until you have figured this interest exclusion. How to amend my 2011 taxes Therefore, if you had interest expenses attributable to royalties and deductible on Schedule E (Form 1040), Supplemental Income and Loss, you must make a special computation of your deductible interest without regard to this exclusion to figure the net royalty income included in your MAGI. How to amend my 2011 taxes See Royalties included in MAGI under Education Savings Bond Program in Publication 550, chapter 1. How to amend my 2011 taxes Figuring the Tax-Free Amount If the total you receive when you cash in the bonds is not more than the adjusted qualified education expenses for the year, all of the interest on the bonds may be tax free. How to amend my 2011 taxes However, if the total you receive when you cash in the bonds is more than the adjusted expenses, only part of the interest may be tax free. How to amend my 2011 taxes To determine the tax-free amount, multiply the interest part of the proceeds by a fraction. How to amend my 2011 taxes The numerator (top part) of the fraction is the adjusted qualified education expenses (AQEE) you paid during the year. How to amend my 2011 taxes The denominator (bottom part) of the fraction is the total proceeds you received during the year. How to amend my 2011 taxes Example. How to amend my 2011 taxes In February 2013, Mark and Joan Washington, a married couple, cashed a qualified series EE U. How to amend my 2011 taxes S. How to amend my 2011 taxes savings bond. How to amend my 2011 taxes They received proceeds of $9,000, representing principal of $6,000 and interest of $3,000. How to amend my 2011 taxes In 2013, they paid $7,650 of their daughter's college tuition. How to amend my 2011 taxes They are not claiming an American opportunity or lifetime learning credit for those expenses, and their daughter does not have any tax-free educational assistance. How to amend my 2011 taxes Their MAGI for 2013 was $80,000. How to amend my 2011 taxes   $3,000 interest × $7,650 AQEE  $9,000 proceeds = $2,550 tax-free interest   They can exclude $2,550 of interest in 2013. How to amend my 2011 taxes They must pay tax on the remaining $450 ($3,000 − $2,550) interest. How to amend my 2011 taxes Effect of the Amount of Your Income on the Amount of Your Exclusion The amount of your interest exclusion is gradually reduced (phased out) based on your MAGI and filing status. How to amend my 2011 taxes Claiming the Exclusion Use Form 8815 to figure your education savings bond interest exclusion. How to amend my 2011 taxes Enter your exclusion on line 3 of Schedule B (Form 1040A or 1040), Interest and Ordinary Dividends. How to amend my 2011 taxes Attach Form 8815 to your tax return. How to amend my 2011 taxes Prev  Up  Next   Home   More Online Publications