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How To Amend Your Taxes Online

How to amend your taxes online Publication 547 - Main Content Table of Contents CasualtyFamily pet. How to amend your taxes online Progressive deterioration. How to amend your taxes online Special Procedure for Damage From Corrosive Drywall Theft Loss on Deposits Proof of Loss Figuring a LossGain from reimbursement. How to amend your taxes online Business or income-producing property. How to amend your taxes online Loss of inventory. How to amend your taxes online Leased property. How to amend your taxes online Exception for personal-use real property. How to amend your taxes online Decrease in Fair Market Value Adjusted Basis Insurance and Other Reimbursements Deduction Limits2% Rule $100 Rule 10% Rule Figuring the Deduction Figuring a GainPostponement of Gain When To Report Gains and LossesLoss on deposits. How to amend your taxes online Lessee's loss. How to amend your taxes online Disaster Area LossesDisaster loss to inventory. How to amend your taxes online Main home in disaster area. How to amend your taxes online Unsafe home. How to amend your taxes online Time limit for making choice. How to amend your taxes online Revoking your choice. How to amend your taxes online Figuring the loss deduction. How to amend your taxes online How to report the loss on Form 1040X. How to amend your taxes online Records. How to amend your taxes online Need a copy of your tax return for the preceding year? Postponed Tax Deadlines Contacting the Federal Emergency Management Agency (FEMA) How To Report Gains and LossesProperty held 1 year or less. How to amend your taxes online Property held more than 1 year. How to amend your taxes online Depreciable property. How to amend your taxes online Adjustments to Basis If Deductions Are More Than Income How To Get Tax HelpLow Income Taxpayer Clinics Casualty A casualty is the damage, destruction, or loss of property resulting from an identifiable event that is sudden, unexpected, or unusual. How to amend your taxes online A sudden event is one that is swift, not gradual or progressive. How to amend your taxes online An unexpected event is one that is ordinarily unanticipated and unintended. How to amend your taxes online An unusual event is one that is not a day-to-day occurrence and that is not typical of the activity in which you were engaged. How to amend your taxes online Generally, casualty losses are deductible during the taxable year that the loss occurred. How to amend your taxes online See Table 3, later. How to amend your taxes online Deductible losses. How to amend your taxes online   Deductible casualty losses can result from a number of different causes, including the following. How to amend your taxes online Car accidents (but see Nondeductible losses , next, for exceptions). How to amend your taxes online Earthquakes. How to amend your taxes online Fires (but see Nondeductible losses , next, for exceptions). How to amend your taxes online Floods. How to amend your taxes online Government-ordered demolition or relocation of a home that is unsafe to use because of a disaster as discussed under Disaster Area Losses , later. How to amend your taxes online Mine cave-ins. How to amend your taxes online Shipwrecks. How to amend your taxes online Sonic booms. How to amend your taxes online Storms, including hurricanes and tornadoes. How to amend your taxes online Terrorist attacks. How to amend your taxes online Vandalism. How to amend your taxes online Volcanic eruptions. How to amend your taxes online Nondeductible losses. How to amend your taxes online   A casualty loss is not deductible if the damage or destruction is caused by the following. How to amend your taxes online Accidentally breaking articles such as glassware or china under normal conditions. How to amend your taxes online A family pet (explained below). How to amend your taxes online A fire if you willfully set it, or pay someone else to set it. How to amend your taxes online A car accident if your willful negligence or willful act caused it. How to amend your taxes online The same is true if the willful act or willful negligence of someone acting for you caused the accident. How to amend your taxes online Progressive deterioration (explained below). How to amend your taxes online However, see Special Procedure for Damage From Corrosive Drywall , later. How to amend your taxes online Family pet. How to amend your taxes online   Loss of property due to damage by a family pet is not deductible as a casualty loss unless the requirements discussed earlier under Casualty are met. How to amend your taxes online Example. How to amend your taxes online Your antique oriental rug was damaged by your new puppy before it was housebroken. How to amend your taxes online Because the damage was not unexpected and unusual, the loss is not deductible as a casualty loss. How to amend your taxes online Progressive deterioration. How to amend your taxes online   Loss of property due to progressive deterioration is not deductible as a casualty loss. How to amend your taxes online This is because the damage results from a steadily operating cause or a normal process, rather than from a sudden event. How to amend your taxes online The following are examples of damage due to progressive deterioration. How to amend your taxes online The steady weakening of a building due to normal wind and weather conditions. How to amend your taxes online The deterioration and damage to a water heater that bursts. How to amend your taxes online However, the rust and water damage to rugs and drapes caused by the bursting of a water heater does qualify as a casualty. How to amend your taxes online Most losses of property caused by droughts. How to amend your taxes online To be deductible, a drought-related loss generally must be incurred in a trade or business or in a transaction entered into for profit. How to amend your taxes online Termite or moth damage. How to amend your taxes online The damage or destruction of trees, shrubs, or other plants by a fungus, disease, insects, worms, or similar pests. How to amend your taxes online However, a sudden destruction due to an unexpected or unusual infestation of beetles or other insects may result in a casualty loss. How to amend your taxes online Special Procedure for Damage From Corrosive Drywall Under a special procedure, you can deduct the amounts you paid to repair damage to your home and household appliances due to corrosive drywall. How to amend your taxes online Under this procedure, you treat the amounts paid for repairs as a casualty loss in the year of payment. How to amend your taxes online For example, amounts you paid for repairs in 2013 are deductible on your 2013 tax return and amounts you paid for repairs in 2012 are deductible on your 2012 tax return. How to amend your taxes online Note. How to amend your taxes online If you paid for any repairs before 2013 and you choose to follow this special procedure, you can amend your return for the earlier year by filing Form 1040X, Amended U. How to amend your taxes online S. How to amend your taxes online Individual Income Tax Return, and attaching a completed Form 4684 for the appropriate year. How to amend your taxes online Form 4684 for the appropriate year can be found at IRS. How to amend your taxes online gov. How to amend your taxes online Generally, Form 1040X must be filed within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later. How to amend your taxes online Corrosive drywall. How to amend your taxes online   For purposes of this special procedure, “corrosive drywall” means drywall that is identified as problem drywall under the two-step identification method published by the Consumer Product Safety Commission (CPSC) and the Department of Housing and Urban Development (HUD) in their interim guidance dated January 28, 2010, as revised by the CPSC and HUD. How to amend your taxes online The revised identification guidance and remediation guidelines are available at www. How to amend your taxes online cpsc. How to amend your taxes online gov/Safety-Education/Safety-Education-Centers/Drywall. How to amend your taxes online Special instructions for completing Form 4684. How to amend your taxes online   If you choose to follow this special procedure, complete Form 4684, Section A, according to the instructions below. How to amend your taxes online The IRS will not challenge your treatment of damage resulting from corrosive drywall as a casualty loss if you determine and report the loss as explained below. How to amend your taxes online Top margin of Form 4684. How to amend your taxes online   Enter “Revenue Procedure 2010-36”. How to amend your taxes online Line 1. How to amend your taxes online   Enter the information required by the line 1 instructions. How to amend your taxes online Line 2. How to amend your taxes online   Skip this line. How to amend your taxes online Line 3. How to amend your taxes online   Enter the amount of insurance or other reimbursements you received (including through litigation). How to amend your taxes online If none, enter -0-. How to amend your taxes online Lines 4–7. How to amend your taxes online   Skip these lines. How to amend your taxes online Line 8. How to amend your taxes online   Enter the amount you paid to repair the damage to your home and household appliances due to corrosive drywall. How to amend your taxes online Enter only the amounts you paid to restore your home to the condition existing immediately before the damage. How to amend your taxes online Do not enter any amounts you paid for improvements or additions that increased the value of your home above its pre-loss value. How to amend your taxes online If you replaced a household appliance instead of repairing it, enter the lesser of: The current cost to replace the original appliance, or The basis of the original appliance (generally its cost). How to amend your taxes online Line 9. How to amend your taxes online   If line 8 is more than line 3, do one of the following. How to amend your taxes online If you have a pending claim for reimbursement (or you intend to pursue reimbursement), enter 75% of the difference between lines 3 and 8. How to amend your taxes online If item (1) does not apply to you, enter the full amount of the difference between lines 3 and 8. How to amend your taxes online If line 8 is less than or equal to line 3, you cannot claim a casualty loss deduction using this special procedure. How to amend your taxes online    If you have a pending claim for reimbursement (or you intend to pursue reimbursement), you may have income or an additional deduction in a later tax year depending on the actual amount of reimbursement received. How to amend your taxes online See Reimbursement Received After Deducting Loss, later. How to amend your taxes online Lines 10–18. How to amend your taxes online   Complete these lines according to the Instructions for Form 4684. How to amend your taxes online Choosing not to follow this special procedure. How to amend your taxes online   If you choose not to follow this special procedure, you are subject to all of the provisions that apply to the deductibility of casualty losses, and you must complete lines 1–9 according to the Instructions for Form 4684. How to amend your taxes online This means, for example, that you must establish that the damage, destruction, or loss of property resulted from an identifiable event as defined earlier under Casualty . How to amend your taxes online Furthermore, you must have proof that shows the following. How to amend your taxes online The loss is properly deductible in the tax year you claimed it and not in some other year. How to amend your taxes online See When To Report Gains and Losses , later. How to amend your taxes online The amount of the claimed loss. How to amend your taxes online See Proof of Loss , later. How to amend your taxes online No claim for reimbursement of any portion of the loss exists for which there is a reasonable prospect of recovery. How to amend your taxes online See When To Report Gains and Losses , later. How to amend your taxes online Theft A theft is the taking and removing of money or property with the intent to deprive the owner of it. How to amend your taxes online The taking of property must be illegal under the law of the state where it occurred and it must have been done with criminal intent. How to amend your taxes online You do not need to show a conviction for theft. How to amend your taxes online Theft includes the taking of money or property by the following means. How to amend your taxes online Blackmail. How to amend your taxes online Burglary. How to amend your taxes online Embezzlement. How to amend your taxes online Extortion. How to amend your taxes online Kidnapping for ransom. How to amend your taxes online Larceny. How to amend your taxes online Robbery. How to amend your taxes online The taking of money or property through fraud or misrepresentation is theft if it is illegal under state or local law. How to amend your taxes online Decline in market value of stock. How to amend your taxes online   You cannot deduct as a theft loss the decline in market value of stock acquired on the open market for investment if the decline is caused by disclosure of accounting fraud or other illegal misconduct by the officers or directors of the corporation that issued the stock. How to amend your taxes online However, you can deduct as a capital loss the loss you sustain when you sell or exchange the stock or the stock becomes completely worthless. How to amend your taxes online You report a capital loss on Schedule D (Form 1040). How to amend your taxes online For more information about stock sales, worthless stock, and capital losses, see chapter 4 of Publication 550. How to amend your taxes online Mislaid or lost property. How to amend your taxes online    The simple disappearance of money or property is not a theft. How to amend your taxes online However, an accidental loss or disappearance of property can qualify as a casualty if it results from an identifiable event that is sudden, unexpected, or unusual. How to amend your taxes online Sudden, unexpected, and unusual events were defined earlier under Casualty . How to amend your taxes online Example. How to amend your taxes online A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. How to amend your taxes online The diamond falls from the ring and is never found. How to amend your taxes online The loss of the diamond is a casualty. How to amend your taxes online Losses from Ponzi-type investment schemes. How to amend your taxes online   The IRS has issued the following guidance to assist taxpayers who are victims of losses from Ponzi-type investment schemes: Revenue Ruling 2009-9, 2009-14 I. How to amend your taxes online R. How to amend your taxes online B. How to amend your taxes online 735 (available at www. How to amend your taxes online irs. How to amend your taxes online gov/irb/2009-14_IRB/ar07. How to amend your taxes online html). How to amend your taxes online Revenue Procedure 2009-20, 2009-14 I. How to amend your taxes online R. How to amend your taxes online B. How to amend your taxes online 749 (available at www. How to amend your taxes online irs. How to amend your taxes online gov/irb/2009-14_IRB/ar11. How to amend your taxes online html). How to amend your taxes online Revenue Procedure 2011-58, 2011-50 I. How to amend your taxes online R. How to amend your taxes online B. How to amend your taxes online 847 (available at www. How to amend your taxes online irs. How to amend your taxes online gov/irb/2011-50_IRB/ar11. How to amend your taxes online html). How to amend your taxes online If you qualify to use Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58, and you choose to follow the procedures in the guidance, first fill out Section C of Form 4684 to determine the amount to enter on Section B, line 28. How to amend your taxes online Skip lines 19 to 27, but you must fill out Section B, lines 29 to 39, as appropriate. How to amend your taxes online Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. How to amend your taxes online You do not need to complete Appendix A. How to amend your taxes online For more information, see the above revenue ruling and revenue procedures, and the Instructions for Form 4684. How to amend your taxes online   If you choose not to use the procedures in Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58, you may claim your theft loss by filling out Section B, lines 19 to 39, as appropriate. How to amend your taxes online Loss on Deposits A loss on deposits can occur when a bank, credit union, or other financial institution becomes insolvent or bankrupt. How to amend your taxes online If you incurred this type of loss, you can choose one of the following ways to deduct the loss. How to amend your taxes online As a casualty loss. How to amend your taxes online As an ordinary loss. How to amend your taxes online As a nonbusiness bad debt. How to amend your taxes online Casualty loss or ordinary loss. How to amend your taxes online   You can choose to deduct a loss on deposits as a casualty loss or as an ordinary loss for any year in which you can reasonably estimate how much of your deposits you have lost in an insolvent or bankrupt financial institution. How to amend your taxes online The choice generally is made on the return you file for that year and applies to all your losses on deposits for the year in that particular financial institution. How to amend your taxes online If you treat the loss as a casualty or ordinary loss, you cannot treat the same amount of the loss as a nonbusiness bad debt when it actually becomes worthless. How to amend your taxes online However, you can take a nonbusiness bad debt deduction for any amount of loss that is more than the estimated amount you deducted as a casualty or ordinary loss. How to amend your taxes online Once you make the choice, you cannot change it without permission from the Internal Revenue Service. How to amend your taxes online   If you claim an ordinary loss, report it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. How to amend your taxes online The maximum amount you can claim is $20,000 ($10,000 if you are married filing separately) reduced by any expected state insurance proceeds. How to amend your taxes online Your loss is subject to the 2%-of-adjusted-gross-income limit. How to amend your taxes online You cannot choose to claim an ordinary loss if any part of the deposit is federally insured. How to amend your taxes online Nonbusiness bad debt. How to amend your taxes online   If you do not choose to deduct the loss as a casualty loss or as an ordinary loss, you must wait until the year the actual loss is determined and deduct the loss as a nonbusiness bad debt in that year. How to amend your taxes online How to report. How to amend your taxes online   The kind of deduction you choose for your loss on deposits determines how you report your loss. How to amend your taxes online See Table 1. How to amend your taxes online More information. How to amend your taxes online   For more information, see Special Treatment for Losses on Deposits in Insolvent or Bankrupt Financial Institutions in the Instructions for Form 4684. How to amend your taxes online Deducted loss recovered. How to amend your taxes online   If you recover an amount you deducted as a loss in an earlier year, you may have to include the amount recovered in your income for the year of recovery. How to amend your taxes online If any part of the original deduction did not reduce your tax in the earlier year, you do not have to include that part of the recovery in your income. How to amend your taxes online For more information, see Recoveries in Publication 525. How to amend your taxes online Proof of Loss To deduct a casualty or theft loss, you must be able to show that there was a casualty or theft. How to amend your taxes online You also must be able to support the amount you take as a deduction. How to amend your taxes online Casualty loss proof. How to amend your taxes online   For a casualty loss, you should be able to show all of the following. How to amend your taxes online The type of casualty (car accident, fire, storm, etc. How to amend your taxes online ) and when it occurred. How to amend your taxes online That the loss was a direct result of the casualty. How to amend your taxes online That you were the owner of the property, or if you leased the property from someone else, that you were contractually liable to the owner for the damage. How to amend your taxes online Whether a claim for reimbursement exists for which there is a reasonable expectation of recovery. How to amend your taxes online Theft loss proof. How to amend your taxes online   For a theft loss, you should be able to show all of the following. How to amend your taxes online When you discovered that your property was missing. How to amend your taxes online That your property was stolen. How to amend your taxes online That you were the owner of the property. How to amend your taxes online Whether a claim for reimbursement exists for which there is a reasonable expectation of recovery. How to amend your taxes online    It is important that you have records that will prove your deduction. How to amend your taxes online If you do not have the actual records to support your deduction, you can use other satisfactory evidence to support it. How to amend your taxes online Figuring a Loss To determine your deduction for a casualty or theft loss, you must first figure your loss. How to amend your taxes online Table 1. How to amend your taxes online Reporting Loss on Deposits IF you choose to report the loss as a(n). How to amend your taxes online . How to amend your taxes online . How to amend your taxes online   THEN report it on. How to amend your taxes online . How to amend your taxes online . How to amend your taxes online casualty loss   Form 4684 and Schedule A  (Form 1040). How to amend your taxes online ordinary loss   Schedule A (Form 1040). How to amend your taxes online nonbusiness bad debt   Form 8949 and Schedule D (Form 1040). How to amend your taxes online Amount of loss. How to amend your taxes online   Figure the amount of your loss using the following steps. How to amend your taxes online Determine your adjusted basis in the property before the casualty or theft. How to amend your taxes online Determine the decrease in fair market value (FMV) of the property as a result of the casualty or theft. How to amend your taxes online From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you received or expect to receive. How to amend your taxes online For personal-use property and property used in performing services as an employee, apply the deduction limits, discussed later, to determine the amount of your deductible loss. How to amend your taxes online Gain from reimbursement. How to amend your taxes online   If your reimbursement is more than your adjusted basis in the property, you have a gain. How to amend your taxes online This is true even if the decrease in the FMV of the property is smaller than your adjusted basis. How to amend your taxes online If you have a gain, you may have to pay tax on it, or you may be able to postpone reporting the gain. How to amend your taxes online See Figuring a Gain , later. How to amend your taxes online Business or income-producing property. How to amend your taxes online   If you have business or income-producing property, such as rental property, and it is stolen or completely destroyed, the decrease in FMV is not considered. How to amend your taxes online Your loss is figured as follows:   Your adjusted basis in the property     MINUS     Any salvage value     MINUS     Any insurance or other reimbursement you  receive or expect to receive   Loss of inventory. How to amend your taxes online   There are two ways you can deduct a casualty or theft loss of inventory, including items you hold for sale to customers. How to amend your taxes online   One way is to deduct the loss through the increase in the cost of goods sold by properly reporting your opening and closing inventories. How to amend your taxes online Do not claim this loss again as a casualty or theft loss. How to amend your taxes online If you take the loss through the increase in the cost of goods sold, include any insurance or other reimbursement you receive for the loss in gross income. How to amend your taxes online   The other way is to deduct the loss separately. How to amend your taxes online If you deduct it separately, eliminate the affected inventory items from the cost of goods sold by making a downward adjustment to opening inventory or purchases. How to amend your taxes online Reduce the loss by the reimbursement you received. How to amend your taxes online Do not include the reimbursement in gross income. How to amend your taxes online If you do not receive the reimbursement by the end of the year, you may not claim a loss to the extent you have a reasonable prospect of recovery. How to amend your taxes online Leased property. How to amend your taxes online   If you are liable for casualty damage to property you lease, your loss is the amount you must pay to repair the property minus any insurance or other reimbursement you receive or expect to receive. How to amend your taxes online Separate computations. How to amend your taxes online   Generally, if a single casualty or theft involves more than one item of property, you must figure the loss on each item separately. How to amend your taxes online Then combine the losses to determine the total loss from that casualty or theft. How to amend your taxes online Exception for personal-use real property. How to amend your taxes online   In figuring a casualty loss on personal-use real property, the entire property (including any improvements, such as buildings, trees, and shrubs) is treated as one item. How to amend your taxes online Figure the loss using the smaller of the following. How to amend your taxes online The decrease in FMV of the entire property. How to amend your taxes online The adjusted basis of the entire property. How to amend your taxes online   See Real property under Figuring the Deduction, later. How to amend your taxes online Decrease in Fair Market Value Fair market value (FMV) is the price for which you could sell your property to a willing buyer when neither of you has to sell or buy and both of you know all the relevant facts. How to amend your taxes online The decrease in FMV used to figure the amount of a casualty or theft loss is the difference between the property's fair market value immediately before and immediately after the casualty or theft. How to amend your taxes online FMV of stolen property. How to amend your taxes online   The FMV of property immediately after a theft is considered to be zero because you no longer have the property. How to amend your taxes online Example. How to amend your taxes online Several years ago, you purchased silver dollars at face value for $150. How to amend your taxes online This is your adjusted basis in the property. How to amend your taxes online Your silver dollars were stolen this year. How to amend your taxes online The FMV of the coins was $1,000 just before they were stolen, and insurance did not cover them. How to amend your taxes online Your theft loss is $150. How to amend your taxes online Recovered stolen property. How to amend your taxes online   Recovered stolen property is your property that was stolen and later returned to you. How to amend your taxes online If you recovered property after you had already taken a theft loss deduction, you must refigure your loss using the smaller of the property's adjusted basis (explained later) or the decrease in FMV from the time just before it was stolen until the time it was recovered. How to amend your taxes online Use this amount to refigure your total loss for the year in which the loss was deducted. How to amend your taxes online   If your refigured loss is less than the loss you deducted, you generally have to report the difference as income in the recovery year. How to amend your taxes online But report the difference only up to the amount of the loss that reduced your tax. How to amend your taxes online For more information on the amount to report, see Recoveries in Publication 525. How to amend your taxes online Figuring Decrease in FMV — Items To Consider To figure the decrease in FMV because of a casualty or theft, you generally need a competent appraisal. How to amend your taxes online However, other measures also can be used to establish certain decreases. How to amend your taxes online See Appraisal and Cost of cleaning up or making repairs , next. How to amend your taxes online Appraisal. How to amend your taxes online   An appraisal to determine the difference between the FMV of the property immediately before a casualty or theft and immediately afterwards should be made by a competent appraiser. How to amend your taxes online The appraiser must recognize the effects of any general market decline that may occur along with the casualty. How to amend your taxes online This information is needed to limit any deduction to the actual loss resulting from damage to the property. How to amend your taxes online   Several factors are important in evaluating the accuracy of an appraisal, including the following. How to amend your taxes online The appraiser's familiarity with your property before and after the casualty or theft. How to amend your taxes online The appraiser's knowledge of sales of comparable property in the area. How to amend your taxes online The appraiser's knowledge of conditions in the area of the casualty. How to amend your taxes online The appraiser's method of appraisal. How to amend your taxes online You may be able to use an appraisal that you used to get a federal loan (or a federal loan guarantee) as the result of a federally declared disaster to establish the amount of your disaster loss. How to amend your taxes online For more information on disasters, see Disaster Area Losses, later. How to amend your taxes online Cost of cleaning up or making repairs. How to amend your taxes online   The cost of repairing damaged property is not part of a casualty loss. How to amend your taxes online Neither is the cost of cleaning up after a casualty. How to amend your taxes online But you can use the cost of cleaning up or of making repairs after a casualty as a measure of the decrease in FMV if you meet all the following conditions. How to amend your taxes online The repairs are actually made. How to amend your taxes online The repairs are necessary to bring the property back to its condition before the casualty. How to amend your taxes online The amount spent for repairs is not excessive. How to amend your taxes online The repairs take care of the damage only. How to amend your taxes online The value of the property after the repairs is not, due to the repairs, more than the value of the property before the casualty. How to amend your taxes online Landscaping. How to amend your taxes online   The cost of restoring landscaping to its original condition after a casualty may indicate the decrease in FMV. How to amend your taxes online You may be able to measure your loss by what you spend on the following. How to amend your taxes online Removing destroyed or damaged trees and shrubs, minus any salvage you receive. How to amend your taxes online Pruning and other measures taken to preserve damaged trees and shrubs. How to amend your taxes online Replanting necessary to restore the property to its approximate value before the casualty. How to amend your taxes online Car value. How to amend your taxes online   Books issued by various automobile organizations that list your car may be useful in figuring the value of your car. How to amend your taxes online You can use the books' retail values and modify them by factors such as the mileage and condition of your car to figure its value. How to amend your taxes online The prices are not official, but they may be useful in determining value and suggesting relative prices for comparison with current sales and offerings in your area. How to amend your taxes online If your car is not listed in the books, determine its value from other sources. How to amend your taxes online A dealer's offer for your car as a trade-in on a new car is not usually a measure of its true value. How to amend your taxes online Figuring Decrease in FMV — Items Not To Consider You generally should not consider the following items when attempting to establish the decrease in FMV of your property. How to amend your taxes online Cost of protection. How to amend your taxes online   The cost of protecting your property against a casualty or theft is not part of a casualty or theft loss. How to amend your taxes online The amount you spend on insurance or to board up your house against a storm is not part of your loss. How to amend your taxes online If the property is business property, these expenses are deductible as business expenses. How to amend your taxes online   If you make permanent improvements to your property to protect it against a casualty or theft, add the cost of these improvements to your basis in the property. How to amend your taxes online An example would be the cost of a dike to prevent flooding. How to amend your taxes online Exception. How to amend your taxes online   You cannot increase your basis in the property by, or deduct as a business expense, any expenditures you made with respect to qualified disaster mitigation payments (discussed later under Disaster Area Losses ). How to amend your taxes online Related expenses. How to amend your taxes online   The incidental expenses due to a casualty or theft, such as expenses for the treatment of personal injuries, for temporary housing, or for a rental car, are not part of your casualty or theft loss. How to amend your taxes online However, they may be deductible as business expenses if the damaged or stolen property is business property. How to amend your taxes online Replacement cost. How to amend your taxes online   The cost of replacing stolen or destroyed property is not part of a casualty or theft loss. How to amend your taxes online Example. How to amend your taxes online You bought a new chair 4 years ago for $300. How to amend your taxes online In April, a fire destroyed the chair. How to amend your taxes online You estimate that it would cost $500 to replace it. How to amend your taxes online If you had sold the chair before the fire, you estimate that you could have received only $100 for it because it was 4 years old. How to amend your taxes online The chair was not insured. How to amend your taxes online Your loss is $100, the FMV of the chair before the fire. How to amend your taxes online It is not $500, the replacement cost. How to amend your taxes online Sentimental value. How to amend your taxes online   Do not consider sentimental value when determining your loss. How to amend your taxes online If a family portrait, heirloom, or keepsake is damaged, destroyed, or stolen, you must base your loss on its FMV, as limited by your adjusted basis in the property. How to amend your taxes online Decline in market value of property in or near casualty area. How to amend your taxes online   A decrease in the value of your property because it is in or near an area that suffered a casualty, or that might again suffer a casualty, is not to be taken into consideration. How to amend your taxes online You have a loss only for actual casualty damage to your property. How to amend your taxes online However, if your home is in a federally declared disaster area, see Disaster Area Losses , later. How to amend your taxes online Costs of photographs and appraisals. How to amend your taxes online   Photographs taken after a casualty will be helpful in establishing the condition and value of the property after it was damaged. How to amend your taxes online Photographs showing the condition of the property after it was repaired, restored, or replaced may also be helpful. How to amend your taxes online   Appraisals are used to figure the decrease in FMV because of a casualty or theft. How to amend your taxes online See Appraisal , earlier, under Figuring Decrease in FMV — Items To Consider, for information about appraisals. How to amend your taxes online   The costs of photographs and appraisals used as evidence of the value and condition of property damaged as a result of a casualty are not a part of the loss. How to amend your taxes online They are expenses in determining your tax liability. How to amend your taxes online You can claim these costs as a miscellaneous itemized deduction subject to the 2%-of-adjusted-gross-income limit on Schedule A (Form 1040). How to amend your taxes online Adjusted Basis The measure of your investment in the property you own is its basis. How to amend your taxes online For property you buy, your basis is usually its cost to you. How to amend your taxes online For property you acquire in some other way, such as inheriting it, receiving it as a gift, or getting it in a nontaxable exchange, you must figure your basis in another way, as explained in Publication 551. How to amend your taxes online If you inherited the property from someone who died in 2010 and the executor of the decedent's estate made the election to file Form 8939, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. How to amend your taxes online Adjustments to basis. How to amend your taxes online    While you own the property, various events may take place that change your basis. How to amend your taxes online Some events, such as additions or permanent improvements to the property, increase basis. How to amend your taxes online Others, such as earlier casualty losses and depreciation deductions, decrease basis. How to amend your taxes online When you add the increases to the basis and subtract the decreases from the basis, the result is your adjusted basis. How to amend your taxes online See Publication 551 for more information on figuring the basis of your property. How to amend your taxes online Insurance and Other Reimbursements If you receive an insurance or other type of reimbursement, you must subtract the reimbursement when you figure your loss. How to amend your taxes online You do not have a casualty or theft loss to the extent you are reimbursed. How to amend your taxes online If you expect to be reimbursed for part or all of your loss, you must subtract the expected reimbursement when you figure your loss. How to amend your taxes online You must reduce your loss even if you do not receive payment until a later tax year. How to amend your taxes online See Reimbursement Received After Deducting Loss , later. How to amend your taxes online Failure to file a claim for reimbursement. How to amend your taxes online   If your property is covered by insurance, you must file a timely insurance claim for reimbursement of your loss. How to amend your taxes online Otherwise, you cannot deduct this loss as a casualty or theft. How to amend your taxes online The portion of the loss usually not covered by insurance (for example, a deductible) is not subject to this rule. How to amend your taxes online Example. How to amend your taxes online You have a car insurance policy with a $1,000 deductible. How to amend your taxes online Because your insurance did not cover the first $1,000 of an auto collision, the $1,000 would be deductible (subject to the $100 and 10% rules, discussed later). How to amend your taxes online This is true, even if you do not file an insurance claim, because your insurance policy would never have reimbursed you for the deductible. How to amend your taxes online Types of Reimbursements The most common type of reimbursement is an insurance payment for your stolen or damaged property. How to amend your taxes online Other types of reimbursements are discussed next. How to amend your taxes online Also see the Instructions for Form 4684. How to amend your taxes online Employer's emergency disaster fund. How to amend your taxes online   If you receive money from your employer's emergency disaster fund and you must use that money to rehabilitate or replace property on which you are claiming a casualty loss deduction, you must take that money into consideration in computing the casualty loss deduction. How to amend your taxes online Take into consideration only the amount you used to replace your destroyed or damaged property. How to amend your taxes online Example. How to amend your taxes online Your home was extensively damaged by a tornado. How to amend your taxes online Your loss after reimbursement from your insurance company was $10,000. How to amend your taxes online Your employer set up a disaster relief fund for its employees. How to amend your taxes online Employees receiving money from the fund had to use it to rehabilitate or replace their damaged or destroyed property. How to amend your taxes online You received $4,000 from the fund and spent the entire amount on repairs to your home. How to amend your taxes online In figuring your casualty loss, you must reduce your unreimbursed loss ($10,000) by the $4,000 you received from your employer's fund. How to amend your taxes online Your casualty loss before applying the deduction limits (discussed later) is $6,000. How to amend your taxes online Cash gifts. How to amend your taxes online   If you receive excludable cash gifts as a disaster victim and there are no limits on how you can use the money, you do not reduce your casualty loss by these excludable cash gifts. How to amend your taxes online This applies even if you use the money to pay for repairs to property damaged in the disaster. How to amend your taxes online Example. How to amend your taxes online Your home was damaged by a hurricane. How to amend your taxes online Relatives and neighbors made cash gifts to you that were excludable from your income. How to amend your taxes online You used part of the cash gifts to pay for repairs to your home. How to amend your taxes online There were no limits or restrictions on how you could use the cash gifts. How to amend your taxes online It was an excludable gift, so the money you received and used to pay for repairs to your home does not reduce your casualty loss on the damaged home. How to amend your taxes online Insurance payments for living expenses. How to amend your taxes online   You do not reduce your casualty loss by insurance payments you receive to cover living expenses in either of the following situations. How to amend your taxes online You lose the use of your main home because of a casualty. How to amend your taxes online Government authorities do not allow you access to your main home because of a casualty or threat of one. How to amend your taxes online Inclusion in income. How to amend your taxes online   If these insurance payments are more than the temporary increase in your living expenses, you must include the excess in your income. How to amend your taxes online Report this amount on Form 1040, line 21. How to amend your taxes online However, if the casualty occurs in a federally declared disaster area, none of the insurance payments are taxable. How to amend your taxes online See Qualified disaster relief payments , later, under Disaster Area Losses. How to amend your taxes online   A temporary increase in your living expenses is the difference between the actual living expenses you and your family incurred during the period you could not use your home and your normal living expenses for that period. How to amend your taxes online Actual living expenses are the reasonable and necessary expenses incurred because of the loss of your main home. How to amend your taxes online Generally, these expenses include the amounts you pay for the following. How to amend your taxes online Renting suitable housing. How to amend your taxes online Transportation. How to amend your taxes online Food. How to amend your taxes online Utilities. How to amend your taxes online Miscellaneous services. How to amend your taxes online Normal living expenses consist of these same expenses that you would have incurred but did not because of the casualty or the threat of one. How to amend your taxes online Example. How to amend your taxes online As a result of a fire, you vacated your apartment for a month and moved to a motel. How to amend your taxes online You normally pay $525 a month for rent. How to amend your taxes online None was charged for the month the apartment was vacated. How to amend your taxes online Your motel rent for this month was $1,200. How to amend your taxes online You normally pay $200 a month for food. How to amend your taxes online Your food expenses for the month you lived in the motel were $400. How to amend your taxes online You received $1,100 from your insurance company to cover your living expenses. How to amend your taxes online You determine the payment you must include in income as follows. How to amend your taxes online 1. How to amend your taxes online Insurance payment for living expenses $1,100 2. How to amend your taxes online Actual expenses during the month you are unable to use your home because of the fire $1,600   3. How to amend your taxes online Normal living expenses 725   4. How to amend your taxes online Temporary increase in living expenses: Subtract line 3  from line 2 875 5. How to amend your taxes online Amount of payment includible in income: Subtract line 4 from line 1 $ 225 Tax year of inclusion. How to amend your taxes online   You include the taxable part of the insurance payment in income for the year you regain the use of your main home or, if later, for the year you receive the taxable part of the insurance payment. How to amend your taxes online Example. How to amend your taxes online Your main home was destroyed by a tornado in August 2011. How to amend your taxes online You regained use of your home in November 2012. How to amend your taxes online The insurance payments you received in 2011 and 2012 were $1,500 more than the temporary increase in your living expenses during those years. How to amend your taxes online You include this amount in income on your 2012 Form 1040. How to amend your taxes online If, in 2013, you receive further payments to cover the living expenses you had in 2011 and 2012, you must include those payments in income on your 2013 Form 1040. How to amend your taxes online Disaster relief. How to amend your taxes online   Food, medical supplies, and other forms of assistance you receive do not reduce your casualty loss, unless they are replacements for lost or destroyed property. How to amend your taxes online Table 2. How to amend your taxes online Deduction Limit Rules for Personal-Use and Employee Property       $100 Rule 10% Rule 2% Rule General Application You must reduce each casualty or theft loss by $100 when figuring your deduction. How to amend your taxes online Apply this rule to personal-use property after you have figured the amount of your loss. How to amend your taxes online You must reduce your total casualty or theft loss by 10% of your adjusted gross income. How to amend your taxes online Apply this rule to personal-use property after you reduce each loss by $100 (the $100 rule). How to amend your taxes online You must reduce your total casualty or theft loss by 2% of your adjusted gross income. How to amend your taxes online Apply this rule to property you used in performing services as an employee after you have figured the amount of your loss and added it to your job expenses and most other miscellaneous itemized deductions. How to amend your taxes online Single Event Apply this rule only once, even if many pieces of property are affected. How to amend your taxes online Apply this rule only once, even if many pieces of property are affected. How to amend your taxes online Apply this rule only once, even if many pieces of property are affected. How to amend your taxes online More Than One Event Apply to the loss from each event. How to amend your taxes online Apply to the total of all your losses from all events. How to amend your taxes online Apply to the total of all your losses from all events. How to amend your taxes online More Than One Person— With Loss From the   Same Event  (other than a married couple  filing jointly) Apply separately to each person. How to amend your taxes online Apply separately to each person. How to amend your taxes online Apply separately to each person. How to amend your taxes online Married Couple—  With Loss From the  Same Event Filing Joint Return Apply as if you were one person. How to amend your taxes online Apply as if you were one person. How to amend your taxes online Apply as if you were one person. How to amend your taxes online Filing Separate Return Apply separately to each spouse. How to amend your taxes online Apply separately to each spouse. How to amend your taxes online Apply separately to each spouse. How to amend your taxes online More Than One Owner (other than a married couple filing jointly) Apply separately to each owner of jointly owned property. How to amend your taxes online Apply separately to each owner of jointly owned property. How to amend your taxes online Apply separately to each owner of jointly owned property. How to amend your taxes online    Qualified disaster relief payments you receive for expenses you incurred as a result of a federally declared disaster, are not taxable income to you. How to amend your taxes online For more information, see Qualified disaster relief payments under Disaster Area Losses, later. How to amend your taxes online   Disaster unemployment assistance payments are unemployment benefits that are taxable. How to amend your taxes online   Generally, disaster relief grants received under the Robert T. How to amend your taxes online Stafford Disaster Relief and Emergency Assistance Act are not included in your income. How to amend your taxes online See Federal disaster relief grants , later, under Disaster Area Losses. How to amend your taxes online Loan proceeds. How to amend your taxes online   Do not reduce your casualty loss by loan proceeds you use to rehabilitate or replace property on which you are claiming a casualty loss deduction. How to amend your taxes online If you have a federal loan that is canceled (forgiven), see Federal loan canceled , later, under Disaster Area Losses. How to amend your taxes online Reimbursement Received After Deducting Loss If you figured your casualty or theft loss using the amount of your expected reimbursement, you may have to adjust your tax return for the tax year in which you get your actual reimbursement. How to amend your taxes online This section explains the adjustment you may have to make. How to amend your taxes online Actual reimbursement less than expected. How to amend your taxes online   If you later receive less reimbursement than you expected, include that difference as a loss with your other losses (if any) on your return for the year in which you can reasonably expect no more reimbursement. How to amend your taxes online Example. How to amend your taxes online Your personal car had a FMV of $2,000 when it was destroyed in a collision with another car in 2012. How to amend your taxes online The accident was due to the negligence of the other driver. How to amend your taxes online At the end of 2012, there was a reasonable prospect that the owner of the other car would reimburse you in full. How to amend your taxes online You did not have a deductible loss in 2012. How to amend your taxes online In January 2013, the court awards you a judgment of $2,000. How to amend your taxes online However, in July it becomes apparent that you will be unable to collect any amount from the other driver. How to amend your taxes online Since this is your only casualty or theft loss, you can deduct the loss in 2013 that is figured by applying the Deduction Limits (discussed later). How to amend your taxes online Actual reimbursement more than expected. How to amend your taxes online   If you later receive more reimbursement than you expected, after you have claimed a deduction for the loss, you may have to include the extra reimbursement in your income for the year you receive it. How to amend your taxes online However, if any part of the original deduction did not reduce your tax for the earlier year, do not include that part of the reimbursement in your income. How to amend your taxes online You do not refigure your tax for the year you claimed the deduction. How to amend your taxes online See Recoveries in Publication 525 to find out how much extra reimbursement to include in income. How to amend your taxes online Example. How to amend your taxes online In 2012, a hurricane destroyed your motorboat. How to amend your taxes online Your loss was $3,000, and you estimated that your insurance would cover $2,500 of it. How to amend your taxes online You did not itemize deductions on your 2012 return, so you could not deduct the loss. How to amend your taxes online When the insurance company reimburses you for the loss, you do not report any of the reimbursement as income. How to amend your taxes online This is true even if it is for the full $3,000 because you did not deduct the loss on your 2012 return. How to amend your taxes online The loss did not reduce your tax. How to amend your taxes online    If the total of all the reimbursements you receive is more than your adjusted basis in the destroyed or stolen property, you will have a gain on the casualty or theft. How to amend your taxes online If you have already taken a deduction for a loss and you receive the reimbursement in a later year, you may have to include the gain in your income for the later year. How to amend your taxes online Include the gain as ordinary income up to the amount of your deduction that reduced your tax for the earlier year. How to amend your taxes online You may be able to postpone reporting any remaining gain as explained under Postponement of Gain, later. How to amend your taxes online Actual reimbursement same as expected. How to amend your taxes online   If you receive exactly the reimbursement you expected to receive, you do not have to include any of the reimbursement in your income and you cannot deduct any additional loss. How to amend your taxes online Example. How to amend your taxes online In December 2013, you had a collision while driving your personal car. How to amend your taxes online Repairs to the car cost $950. How to amend your taxes online You had $100 deductible collision insurance. How to amend your taxes online Your insurance company agreed to reimburse you for the rest of the damage. How to amend your taxes online Because you expected a reimbursement from the insurance company, you did not have a casualty loss deduction in 2013. How to amend your taxes online Due to the $100 rule, you cannot deduct the $100 you paid as the deductible. How to amend your taxes online When you receive the $850 from the insurance company in 2014, do not report it as income. How to amend your taxes online Deduction Limits After you have figured your casualty or theft loss, you must figure how much of the loss you can deduct. How to amend your taxes online The deduction for casualty and theft losses of employee property and personal-use property is limited. How to amend your taxes online A loss on employee property is subject to the 2% rule, discussed next. How to amend your taxes online With certain exceptions, a loss on property you own for your personal use is subject to the $100 and 10% rules, discussed later. How to amend your taxes online The 2%, $100, and 10% rules are also summarized in Table 2 . How to amend your taxes online Losses on business property (other than employee property) and income-producing property are not subject to these rules. How to amend your taxes online However, if your casualty or theft loss involved a home you used for business or rented out, your deductible loss may be limited. How to amend your taxes online See the Instructions for Form 4684, Section B. How to amend your taxes online If the casualty or theft loss involved property used in a passive activity, see Form 8582, Passive Activity Loss Limitations, and its instructions. How to amend your taxes online 2% Rule The casualty and theft loss deduction for employee property, when added to your job expenses and most other miscellaneous itemized deductions on Schedule A (Form 1040) or Form 1040NR, Schedule A, must be reduced by 2% of your adjusted gross income. How to amend your taxes online Employee property is property used in performing services as an employee. How to amend your taxes online $100 Rule After you have figured your casualty or theft loss on personal-use property, as discussed earlier, you must reduce that loss by $100. How to amend your taxes online This reduction applies to each total casualty or theft loss. How to amend your taxes online It does not matter how many pieces of property are involved in an event. How to amend your taxes online Only a single $100 reduction applies. How to amend your taxes online Example. How to amend your taxes online You have $750 deductible collision insurance on your car. How to amend your taxes online The car is damaged in a collision. How to amend your taxes online The insurance company pays you for the damage minus the $750 deductible. How to amend your taxes online The amount of the casualty loss is based solely on the deductible. How to amend your taxes online The casualty loss is $650 ($750 − $100) because the first $100 of a casualty loss on personal-use property is not deductible. How to amend your taxes online Single event. How to amend your taxes online   Generally, events closely related in origin cause a single casualty. How to amend your taxes online It is a single casualty when the damage is from two or more closely related causes, such as wind and flood damage caused by the same storm. How to amend your taxes online A single casualty may also damage two or more pieces of property, such as a hailstorm that damages both your home and your car parked in your driveway. How to amend your taxes online Example 1. How to amend your taxes online A thunderstorm destroyed your pleasure boat. How to amend your taxes online You also lost some boating equipment in the storm. How to amend your taxes online Your loss was $5,000 on the boat and $1,200 on the equipment. How to amend your taxes online Your insurance company reimbursed you $4,500 for the damage to your boat. How to amend your taxes online You had no insurance coverage on the equipment. How to amend your taxes online Your casualty loss is from a single event and the $100 rule applies once. How to amend your taxes online Figure your loss before applying the 10% rule (discussed later) as follows. How to amend your taxes online     Boat Equipment 1. How to amend your taxes online Loss $5,000 $1,200 2. How to amend your taxes online Subtract insurance 4,500 -0- 3. How to amend your taxes online Loss after reimbursement $ 500 $1,200 4. How to amend your taxes online Total loss $1,700 5. How to amend your taxes online Subtract $100 100 6. How to amend your taxes online Loss before 10% rule $1,600 Example 2. How to amend your taxes online Thieves broke into your home in January and stole a ring and a fur coat. How to amend your taxes online You had a loss of $200 on the ring and $700 on the coat. How to amend your taxes online This is a single theft. How to amend your taxes online The $100 rule applies to the total $900 loss. How to amend your taxes online Example 3. How to amend your taxes online In September, hurricane winds blew the roof off your home. How to amend your taxes online Flood waters caused by the hurricane further damaged your home and destroyed your furniture and personal car. How to amend your taxes online This is considered a single casualty. How to amend your taxes online The $100 rule is applied to your total loss from the flood waters and the wind. How to amend your taxes online More than one loss. How to amend your taxes online   If you have more than one casualty or theft loss during your tax year, you must reduce each loss by $100. How to amend your taxes online Example. How to amend your taxes online Your family car was damaged in an accident in January. How to amend your taxes online Your loss after the insurance reimbursement was $75. How to amend your taxes online In February, your car was damaged in another accident. How to amend your taxes online This time your loss after the insurance reimbursement was $90. How to amend your taxes online Apply the $100 rule to each separate casualty loss. How to amend your taxes online Since neither accident resulted in a loss of over $100, you are not entitled to any deduction for these accidents. How to amend your taxes online More than one person. How to amend your taxes online   If two or more individuals (other than a husband and wife filing a joint return) have losses from the same casualty or theft, the $100 rule applies separately to each individual. How to amend your taxes online Example. How to amend your taxes online A fire damaged your house and also damaged the personal property of your house guest. How to amend your taxes online You must reduce your loss by $100. How to amend your taxes online Your house guest must reduce his or her loss by $100. How to amend your taxes online Married taxpayers. How to amend your taxes online   If you and your spouse file a joint return, you are treated as one individual in applying the $100 rule. How to amend your taxes online It does not matter whether you own the property jointly or separately. How to amend your taxes online   If you and your spouse have a casualty or theft loss and you file separate returns, each of you must reduce your loss by $100. How to amend your taxes online This is true even if you own the property jointly. How to amend your taxes online If one spouse owns the property, only that spouse can figure a loss deduction on a separate return. How to amend your taxes online   If the casualty or theft loss is on property you own as tenants by the entirety, each of you can figure your deduction on only one-half of the loss on separate returns. How to amend your taxes online Neither of you can figure your deduction on the entire loss on a separate return. How to amend your taxes online Each of you must reduce the loss by $100. How to amend your taxes online More than one owner. How to amend your taxes online   If two or more individuals (other than a husband and wife filing a joint return) have a loss on property jointly owned, the $100 rule applies separately to each. How to amend your taxes online For example, if two sisters live together in a home they own jointly and they have a casualty loss on the home, the $100 rule applies separately to each sister. How to amend your taxes online 10% Rule You must reduce the total of all your casualty or theft losses on personal-use property by 10% of your adjusted gross income. How to amend your taxes online Apply this rule after you reduce each loss by $100. How to amend your taxes online For more information, see the Form 4684 instructions. How to amend your taxes online If you have both gains and losses from casualties or thefts, see Gains and losses , later in this discussion. How to amend your taxes online Example. How to amend your taxes online In June, you discovered that your house had been burglarized. How to amend your taxes online Your loss after insurance reimbursement was $2,000. How to amend your taxes online Your adjusted gross income for the year you discovered the theft is $29,500. How to amend your taxes online Figure your theft loss as follows. How to amend your taxes online 1. How to amend your taxes online Loss after insurance $2,000 2. How to amend your taxes online Subtract $100 100 3. How to amend your taxes online Loss after $100 rule $1,900 4. How to amend your taxes online Subtract 10% of $29,500 AGI $2,950 5. How to amend your taxes online Theft loss deduction $-0- You do not have a theft loss deduction because your loss ($1,900) is less than 10% of your adjusted gross income ($2,950). How to amend your taxes online More than one loss. How to amend your taxes online   If you have more than one casualty or theft loss during your tax year, reduce each loss by any reimbursement and by $100. How to amend your taxes online Then you must reduce the total of all your losses by 10% of your adjusted gross income. How to amend your taxes online Example. How to amend your taxes online In March, you had a car accident that totally destroyed your car. How to amend your taxes online You did not have collision insurance on your car, so you did not receive any insurance reimbursement. How to amend your taxes online Your loss on the car was $1,800. How to amend your taxes online In November, a fire damaged your basement and totally destroyed the furniture, washer, dryer, and other items you had stored there. How to amend your taxes online Your loss on the basement items after reimbursement was $2,100. How to amend your taxes online Your adjusted gross income for the year that the accident and fire occurred is $25,000. How to amend your taxes online You figure your casualty loss deduction as follows. How to amend your taxes online     Car Basement 1. How to amend your taxes online Loss $1,800 $2,100 2. How to amend your taxes online Subtract $100 per incident 100 100 3. How to amend your taxes online Loss after $100 rule $1,700 $2,000 4. How to amend your taxes online Total loss $3,700 5. How to amend your taxes online Subtract 10% of $25,000 AGI 2,500 6. How to amend your taxes online Casualty loss deduction $1,200 Married taxpayers. How to amend your taxes online   If you and your spouse file a joint return, you are treated as one individual in applying the 10% rule. How to amend your taxes online It does not matter if you own the property jointly or separately. How to amend your taxes online   If you file separate returns, the 10% rule applies to each return on which a loss is claimed. How to amend your taxes online More than one owner. How to amend your taxes online   If two or more individuals (other than husband and wife filing a joint return) have a loss on property that is owned jointly, the 10% rule applies separately to each. How to amend your taxes online Gains and losses. How to amend your taxes online   If you have casualty or theft gains as well as losses to personal-use property, you must compare your total gains to your total losses. How to amend your taxes online Do this after you have reduced each loss by any reimbursements and by $100 but before you have reduced the losses by 10% of your adjusted gross income. How to amend your taxes online Casualty or theft gains do not include gains you choose to postpone. How to amend your taxes online See Postponement of Gain, later. How to amend your taxes online Losses more than gains. How to amend your taxes online   If your losses are more than your recognized gains, subtract your gains from your losses and reduce the result by 10% of your adjusted gross income. How to amend your taxes online The rest, if any, is your deductible loss from personal-use property. How to amend your taxes online Example. How to amend your taxes online Your theft loss after reducing it by reimbursements and by $100 is $2,700. How to amend your taxes online Your casualty gain is $700. How to amend your taxes online Your loss is more than your gain, so you must reduce your $2,000 net loss ($2,700 − $700) by 10% of your adjusted gross income. How to amend your taxes online Gains more than losses. How to amend your taxes online   If your recognized gains are more than your losses, subtract your losses from your gains. How to amend your taxes online The difference is treated as a capital gain and must be reported on Schedule D (Form 1040). How to amend your taxes online The 10% rule does not apply to your gains. How to amend your taxes online Example. How to amend your taxes online Your theft loss is $600 after reducing it by reimbursements and by $100. How to amend your taxes online Your casualty gain is $1,600. How to amend your taxes online Because your gain is more than your loss, you must report the $1,000 net gain ($1,600 − $600) on Schedule D (Form 1040). How to amend your taxes online More information. How to amend your taxes online   For information on how to figure recognized gains, see Figuring a Gain , later. How to amend your taxes online Figuring the Deduction Generally, you must figure your loss separately for each item stolen, damaged, or destroyed. How to amend your taxes online However, a special rule applies to real property you own for personal use. How to amend your taxes online Real property. How to amend your taxes online   In figuring a loss to real estate you own for personal use, all improvements (such as buildings and ornamental trees and the land containing the improvements) are considered together. How to amend your taxes online Example 1. How to amend your taxes online In June, a fire destroyed your lakeside cottage, which cost $144,800 (including $14,500 for the land) several years ago. How to amend your taxes online (Your land was not damaged. How to amend your taxes online ) This was your only casualty or theft loss for the year. How to amend your taxes online The FMV of the property immediately before the fire was $180,000 ($145,000 for the cottage and $35,000 for the land). How to amend your taxes online The FMV immediately after the fire was $35,000 (value of the land). How to amend your taxes online You collected $130,000 from the insurance company. How to amend your taxes online Your adjusted gross income for the year the fire occurred is $80,000. How to amend your taxes online Your deduction for the casualty loss is $6,700, figured in the following manner. How to amend your taxes online 1. How to amend your taxes online Adjusted basis of the entire property (cost in this example) $144,800 2. How to amend your taxes online FMV of entire property  before fire $180,000 3. How to amend your taxes online FMV of entire property after fire 35,000 4. How to amend your taxes online Decrease in FMV of entire property (line 2 − line 3) $145,000 5. How to amend your taxes online Loss (smaller of line 1 or line 4) $144,800 6. How to amend your taxes online Subtract insurance 130,000 7. How to amend your taxes online Loss after reimbursement $14,800 8. How to amend your taxes online Subtract $100 100 9. How to amend your taxes online Loss after $100 rule $14,700 10. How to amend your taxes online Subtract 10% of $80,000 AGI 8,000 11. How to amend your taxes online Casualty loss deduction $ 6,700 Example 2. How to amend your taxes online You bought your home a few years ago. How to amend your taxes online You paid $150,000 ($10,000 for the land and $140,000 for the house). How to amend your taxes online You also spent an additional $2,000 for landscaping. How to amend your taxes online This year a fire destroyed your home. How to amend your taxes online The fire also damaged the shrubbery and trees in your yard. How to amend your taxes online The fire was your only casualty or theft loss this year. How to amend your taxes online Competent appraisers valued the property as a whole at $175,000 before the fire, but only $50,000 after the fire. How to amend your taxes online Shortly after the fire, the insurance company paid you $95,000 for the loss. How to amend your taxes online Your adjusted gross income for this year is $70,000. How to amend your taxes online You figure your casualty loss deduction as follows. How to amend your taxes online 1. How to amend your taxes online Adjusted basis of the entire property (cost of land, building, and landscaping) $152,000 2. How to amend your taxes online FMV of entire property  before fire $175,000 3. How to amend your taxes online FMV of entire property after fire 50,000 4. How to amend your taxes online Decrease in FMV of entire property (line 2 − line 3) $125,000 5. How to amend your taxes online Loss (smaller of line 1 or line 4) $125,000 6. How to amend your taxes online Subtract insurance 95,000 7. How to amend your taxes online Loss after reimbursement $30,000 8. How to amend your taxes online Subtract $100 100 9. How to amend your taxes online Loss after $100 rule $29,900 10. How to amend your taxes online Subtract 10% of $70,000 AGI 7,000 11. How to amend your taxes online Casualty loss deduction $ 22,900 Personal property. How to amend your taxes online   Personal property is any property that is not real property. How to amend your taxes online If your personal property is stolen or is damaged or destroyed by a casualty, you must figure your loss separately for each item of property. How to amend your taxes online Then combine these separate losses to figure the total loss. How to amend your taxes online Reduce the total loss by $100 and 10% of your adjusted gross income to figure the loss deduction. How to amend your taxes online Example 1. How to amend your taxes online In August, a storm destroyed your pleasure boat, which cost $18,500. How to amend your taxes online This was your only casualty or theft loss for the year. How to amend your taxes online Its FMV immediately before the storm was $17,000. How to amend your taxes online You had no insurance, but were able to salvage the motor of the boat and sell it for $200. How to amend your taxes online Your adjusted gross income for the year the casualty occurred is $70,000. How to amend your taxes online Although the motor was sold separately, it is part of the boat and not a separate item of property. How to amend your taxes online You figure your casualty loss deduction as follows. How to amend your taxes online 1. How to amend your taxes online Adjusted basis (cost in this example) $18,500 2. How to amend your taxes online FMV before storm $17,000 3. How to amend your taxes online FMV after storm 200 4. How to amend your taxes online Decrease in FMV  (line 2 − line 3) $16,800 5. How to amend your taxes online Loss (smaller of line 1 or line 4) $16,800 6. How to amend your taxes online Subtract insurance -0- 7. How to amend your taxes online Loss after reimbursement $16,800 8. How to amend your taxes online Subtract $100 100 9. How to amend your taxes online Loss after $100 rule $16,700 10. How to amend your taxes online Subtract 10% of $70,000 AGI 7,000 11. How to amend your taxes online Casualty loss deduction $ 9,700 Example 2. How to amend your taxes online In June, you were involved in an auto accident that totally destroyed your personal car and your antique pocket watch. How to amend your taxes online You had bought the car for $30,000. How to amend your taxes online The FMV of the car just before the accident was $17,500. How to amend your taxes online Its FMV just after the accident was $180 (scrap value). How to amend your taxes online Your insurance company reimbursed you $16,000. How to amend your taxes online Your watch was not insured. How to amend your taxes online You had purchased it for $250. How to amend your taxes online Its FMV just before the accident was $500. How to amend your taxes online Your adjusted gross income for the year the accident occurred is $97,000. How to amend your taxes online Your casualty loss deduction is zero, figured as follows. How to amend your taxes online     Car Watch 1. How to amend your taxes online Adjusted basis (cost) $30,000 $250 2. How to amend your taxes online FMV before accident $17,500 $500 3. How to amend your taxes online FMV after accident 180 -0- 4. How to amend your taxes online Decrease in FMV (line 2 − line 3) $17,320 $500 5. How to amend your taxes online Loss (smaller of line 1 or line 4) $17,320 $250 6. How to amend your taxes online Subtract insurance 16,000 -0- 7. How to amend your taxes online Loss after reimbursement $1,320 $250 8. How to amend your taxes online Total loss $1,570 9. How to amend your taxes online Subtract $100 100 10. How to amend your taxes online Loss after $100 rule $1,470 11. How to amend your taxes online Subtract 10% of $97,000 AGI 9,700 12. How to amend your taxes online Casualty loss deduction $ -0- Both real and personal properties. How to amend your taxes online   When a casualty involves both real and personal properties, you must figure the loss separately for each type of property. How to amend your taxes online However, you apply a single $100 reduction to the total loss. How to amend your taxes online Then, you apply the 10% rule to figure the casualty loss deduction. How to amend your taxes online Example. How to amend your taxes online In July, a hurricane damaged your home, which cost you $164,000 including land. How to amend your taxes online The FMV of the property (both building and land) immediately before the storm was $170,000 and its FMV immediately after the storm was $100,000. How to amend your taxes online Your household furnishings were also damaged. How to amend your taxes online You separately figured the loss on each damaged household item and arrived at a total loss of $600. How to amend your taxes online You collected $50,000 from the insurance company for the damage to your home, but your household furnishings were not insured. How to amend your taxes online Your adjusted gross income for the year the hurricane occurred is $65,000. How to amend your taxes online You figure your casualty loss deduction from the hurricane in the following manner. How to amend your taxes online 1. How to amend your taxes online Adjusted basis of real property (cost in this example) $164,000 2. How to amend your taxes online FMV of real property before hurricane $170,000 3. How to amend your taxes online FMV of real property after hurricane 100,000 4. How to amend your taxes online Decrease in FMV of real property (line 2 − line 3) $70,000 5. How to amend your taxes online Loss on real property (smaller of line 1 or line 4) $70,000 6. How to amend your taxes online Subtract insurance 50,000 7. How to amend your taxes online Loss on real property after reimbursement $20,000 8. How to amend your taxes online Loss on furnishings $600 9. How to amend your taxes online Subtract insurance -0- 10. How to amend your taxes online Loss on furnishings after reimbursement $600 11. How to amend your taxes online Total loss (line 7 plus line 10) $20,600 12. How to amend your taxes online Subtract $100 100 13. How to amend your taxes online Loss after $100 rule $20,500 14. How to amend your taxes online Subtract 10% of $65,000 AGI 6,500 15. How to amend your taxes online Casualty loss deduction $14,000 Property used partly for business and partly for personal purposes. How to amend your taxes online   When property is used partly for personal purposes and partly for business or income-producing purposes, the casualty or theft loss deduction must be figured separately for the personal-use portion and for the business or income-producing portion. How to amend your taxes online You must figure each loss separately because the losses attributed to these two uses are figured in two different ways. How to amend your taxes online When figuring each loss, allocate the total cost or basis, the FMV before and after the casualty or theft loss, and the insurance or other reimbursement between the business and personal use of the property. How to amend your taxes online The $100 rule and the 10% rule apply only to the casualty or theft loss on the personal-use portion of the property. How to amend your taxes online Example. How to amend your taxes online You own a building that you constructed on leased land. How to amend your taxes online You use half of the building for your business and you live in the other half. How to amend your taxes online The cost of the building was $400,000. How to amend your taxes online You made no further improvements or additions to it. How to amend your taxes online A flood in March damaged the entire building. How to amend your taxes online The FMV of the building was $380,000 immediately before the flood and $320,000 afterwards. How to amend your taxes online Your insurance company reimbursed you $40,000 for the flood damage. How to amend your taxes online Depreciation on the business part of the building before the flood totaled $24,000. How to amend your taxes online Your adjusted gross income for the year the flood occurred is $125,000. How to amend your taxes online You have a deductible business casualty loss of $10,000. How to amend your taxes online You do not have a deductible personal casualty loss because of the 10% rule. How to amend your taxes online You figure your loss as follows. How to amend your taxes online     Business   Personal     Part   Part 1. How to amend your taxes online Cost (total $400,000) $200,000   $200,000 2. How to amend your taxes online Subtract depreciation 24,000   -0- 3. How to amend your taxes online Adjusted basis $176,000   $200,000 4. How to amend your taxes online FMV before flood (total $380,000) $190,000   $190,000 5. How to amend your taxes online FMV after flood (total $320,000) 160,000   160,000 6. How to amend your taxes online Decrease in FMV  (line 4 − line 5) $30,000   $30,000 7. How to amend your taxes online Loss (smaller of line 3 or line 6) $30,000   $30,000 8. How to amend your taxes online Subtract insurance 20,000   20,000 9. How to amend your taxes online Loss after reimbursement $10,000   $10,000 10. How to amend your taxes online Subtract $100 on personal-use property -0-   100 11. How to amend your taxes online Loss after $100 rule $10,000   $9,900 12. How to amend your taxes online Subtract 10% of $125,000 AGI on personal-use property -0-   12,500 13. How to amend your taxes online Deductible business loss $10,000     14. How to amend your taxes online Deductible personal loss $-0- Figuring a Gain If you receive an insurance payment or other reimbursement that is more than your adjusted basis in the destroyed, damaged, or stolen property, you have a gain from the casualty or theft. How to amend your taxes online Your gain is figured as follows. How to amend your taxes online The amount you receive (discussed next), minus Your adjusted basis in the property at the time of the casualty or theft. How to amend your taxes online See Adjusted Basis , earlier, for information on adjusted basis. How to amend your taxes online Even if the decrease in FMV of your property is smaller than the adjusted basis of your property, use your adjusted basis to figure the gain. How to amend your taxes online Amount you receive. How to amend your taxes online   The amount you receive includes any money plus the value of any property you receive minus any expenses you have in obtaining reimbursement. How to amend your taxes online It also includes any reimbursement used to pay off a mortgage or other lien on the damaged, destroyed, or stolen property. How to amend your taxes online Example. How to amend your taxes online A hurricane destroyed your personal residence and the insurance company awarded you $145,000. How to amend your taxes online You received $140,000 in cash. How to amend your taxes online The remaining $5,000 was paid directly to the holder of a mortgage on the property. How to amend your taxes online The amount you received includes the $5,000 reimbursement paid on the mortgage. How to amend your taxes online Main home destroyed. How to amend your taxes online   If you have a gain because your main home was destroyed, you generally can exclude the gain from your income as if you had sold or exchanged your home. How to amend your taxes online You may be able to exclude up to $250,000 of the gain (up to $500,000 if married filing jointly). How to amend your taxes online To exclude a gain, you generally must have owned and lived in the property as your main home for at least 2 years during the 5-year period ending on the date it was destroyed. How to amend your taxes online For information on this exclusion, see Publication 523. How to amend your taxes online If your gain is more than the amount you can exclude, but you buy replacement property, you may be able to postpone reporting the excess gain. How to amend your taxes online See Postponement of Gain , later. How to amend your taxes online Reporting a gain. How to amend your taxes online   You generally must report your gain as income in the year you receive the reimbursement. How to amend your taxes online However, you do not have to report your gain if you meet certain requirements and choose to postpone reporting the gain according to the rules explained under Postponement of Gain, next. How to amend your taxes online   For information on how to report a gain, see How To Report Gains and Losses , later. How to amend your taxes online    If you have a casualty or theft gain on personal-use property that you choose to postpone reporting (as explained next) and you also have another casualty or theft loss on personal-use property, do not consider the gain you are postponing when figuring your casualty or theft loss deduction. How to amend your taxes online See 10% Rule under Deduction Limits, earlier. How to amend your taxes online Postponement of Gain Do not report a gain if you receive reimbursement in the form of property similar or related in service or use to the destroyed or stolen property. How to amend your taxes online Your basis in the new property is generally the same as your adjusted basis in the property it replaces. How to amend your taxes online You must ordinarily report the gain on your stolen or destroyed property if you receive money or unlike property as reimbursement. How to amend your taxes online However, you can choose to postpone reporting the gain if you purchase property that is similar or related in service or use to the stolen or destroyed property within a specified replacement period, discussed later. How to amend your taxes online You also can choose to postpone reporting the gain if you purchase a controlling interest (at least 80%) in a corporation owning property that is similar or related in service or use to the property. How to amend your taxes online See Controlling interest in a corporation , later. How to amend your taxes online If you have a gain on damaged property, you can postpone reporting the gain if you spend the reimbursement to restore the property. How to amend your taxes online To postpone reporting all the gain, the cost of your replacement property must be at least as much as the reimbursement you receive. How to amend your taxes online If the cost of the replacement property is less than the reimbursement, you must include the gain in your income up to the amount of the unspent reimbursement. How to amend your taxes online Example. How to amend your taxes online In 1970, you bought an oceanfront cottage for your personal use at a cost of $18,000. How to amend your taxes online You made no further improvements or additions to it. How to amend your taxes online When a storm destroyed the cottage this January, the cottage was worth $250,000. How to amend your taxes online You received $146,000 from the insurance company in March. How to amend your taxes online You had a gain of $128,000 ($146,000 − $18,000). How to amend your taxes online You spent $144,000 to rebuild the cottage. How to amend your taxes online Since this is less than the insurance proceeds received, you must include $2,000 ($146,000 − $144,000) in your income. How to amend your taxes online Buying replacement property from a related person. How to amend your taxes online   You cannot postpone reporting a gain from a casualty or theft if you buy the replacement property from a related person (discussed later). How to amend your taxes online This rule applies to the following taxpayers. How to amend your taxes online C corporations. How to amend your taxes online Partnerships in which more than 50% of the capital or profits interests is owned by C corporations. How to amend your taxes online All others (including individuals, partnerships — other than those in (2) — and S corporations) if the total realized gain for the tax year on all destroyed or stolen properties on which there are realized gains is more than $100,000. How to amend your taxes online For casualties and thefts described in (3) above, gains cannot be offset by any losses when determining whether the total gain is more than $100,000. How to amend your taxes online If the property is owned by a partnership, the $100,000 limit applies to the partnership and each partner. How to amend your taxes online If the property is owned by an S corporation, the $100,000 limit applies to the S corporation and each shareholder. How to amend your taxes online Exception. How to amend your taxes online   This rule does not apply if the related person acquired the property from an unrelated person within the period of time allowed for replacing the destroyed or stolen property. How to amend your taxes online Related persons. How to amend your taxes online   Under this rule, related persons include, for example, a parent and child, a brother and sister, a corporation and an individual who owns more than 50% of its outstanding stock, and two partnerships in which the same C corporations own more than 50% of the capital or profits interests. How to amend your taxes online For more information on related persons, see Nondeductible Loss under Sales and Exchanges Between Related Persons in chapter 2 of Publication 544. How to amend your taxes online Death of a taxpayer. How to amend your taxes online   If a taxpayer dies after having a gain but before buying replacement property, the gain must be reported for the year in which the decedent realized the gain. How to amend your taxes online The executor of the estate or the person succeeding to the funds from the casualty or theft cannot postpone reporting the gain by buying replacement property. How to amend your taxes online Replacement Property You must buy replacement property for the specific purpose of replacing your destroyed or stolen property. How to amend your taxes online Property you acquire as a gift or inheritance does not qualify. How to amend your taxes online You do not have to use the same funds you receive as
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Forms and Publications About Your Appeal Rights

Forms

Offer in Compromise, Form 656-B
A Form 656-B is used to make an offer to compromise your liability for payment of less than the full amount owed.

Claim for Refund and Request for Abatement, Form 843
A Form 843 is submitted to claim a refund (or abatement) of certain overpaid (or over-assessed) taxes, interest, penalties, and additions to tax.

Proposed Assessment of Trust Fund Recovery Penalty, Form 2751
A Form 2751 is used to show the corporate liability data for a proposed trust fund recovery penalty assessment.

Qualifying Children Residency Statement, Form 8836
A Form 8836 is filed with the IRS to show that you and your qualifying child meet the residency test for the earned income credit (EIC).

Collection Appeal Request, Form 9423
A Form 9423 is used to appeal a collection action. Using this form, you may request an appeal of the following actions: notice of federal tax lien, levy, seizure, or termination of an installment agreement.

Request for Appeals Review, Form 12203
This form can be used to request an Appeals review of a proposed IRS adjustment of $25,000 or less per tax year or period.

Request for a Collection Due Process Hearing, Form 12153
A Form 12153 is used to request a collection due process hearing under IRC 6320 and IRC 6330.

Statement of Disagreement, Form 12509
You can use this form to explain why you disagree with the Internal Revenue Service (IRS) Determination concerning relief from joint and several liability for a joint return under Internal Revenue Code sections 6013(e), 6015(b), 6015(c), or 6015(f) in the letter you received with this form.

Publications

Your Rights As a Taxpayer, Publication 1
Explains your rights as a taxpayer and includes information on the examination and collection processes.

Overview of the Appeals Process Brochure, Publication 4227
Explains the mission, overview, and expectations of the appeal process to the taxpayers.

Appeals - Introduction to Alternative Dispute Resolution, Publication 4167
Describes the Fast Track Mediation, Fast Track Settlement and Post-Appeals Mediation programs.

Your Appeal Rights and How to Prepare a Protest If You Don't Agree, Publication 5
Explains your appeal rights and offers information on how to protest an Internal Revenue Agent's examination report.

Collection Appeal Rights, Publication 1660
Explains your appeal rights related to the Collection Due Process & Collection Appeal Program. It also explains collection issues that can be appealed and how to appeal them.

What You Should Know About The IRS Collection Process, Publication 594
Explains what steps the IRS may take to collect overdue taxes. It includes a summary of your rights and responsibilities for paying federal taxes.

The Examination Process, Publication 3498 and 3498A
These publications explain the audit process from the initiation of the examination through the overview of the collection process, including appeals options.

Page Last Reviewed or Updated: 07-Jan-2014

The How To Amend Your Taxes Online

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