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Need To File 2012 Taxes Late

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Need To File 2012 Taxes Late

Need to file 2012 taxes late 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). Need to file 2012 taxes late 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. Need to file 2012 taxes late The Office of Professional Responsibility generally has responsibility for matters related to practitioner conduct and exclusive responsibility for discipline, including disciplinary proceedings and sanctions. Need to file 2012 taxes late 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. Need to file 2012 taxes late What Is Practice Before the IRS? Practice before the IRS covers all matters relating to any of the following. Need to file 2012 taxes late Communicating with the IRS for a taxpayer regarding the taxpayer's rights, privileges, or liabilities under laws and regulations administered by the IRS. Need to file 2012 taxes late Representing a taxpayer at conferences, hearings, or meetings with the IRS. Need to file 2012 taxes late Preparing and filing documents, including tax returns, with the IRS for a taxpayer. Need to file 2012 taxes late Providing a client with written advice which has a potential for tax avoidance or evasion. Need to file 2012 taxes late Furnishing information at the request of the IRS or appearing as a witness for the taxpayer is not practice before the IRS. Need to file 2012 taxes late Who Can Practice Before the IRS? The following individuals can practice before the IRS. Need to file 2012 taxes late 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. Need to file 2012 taxes late Form 2848 can be used for this purpose. Need to file 2012 taxes late Attorneys. Need to file 2012 taxes late   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. Need to file 2012 taxes late Certified public accountants (CPAs). Need to file 2012 taxes late   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. Need to file 2012 taxes late Enrolled agents. Need to file 2012 taxes late   Any enrolled agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. Need to file 2012 taxes late Enrolled retirement plan agents. Need to file 2012 taxes late   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. Need to file 2012 taxes late 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. Need to file 2012 taxes late Enrolled actuaries. Need to file 2012 taxes late   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. Need to file 2012 taxes late 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. Need to file 2012 taxes late Student. Need to file 2012 taxes late    Under certain circumstances, a student who is supervised by a practitioner may request permission to represent another person before the IRS. Need to file 2012 taxes late For more information, see Authorization for special appearances, later. Need to file 2012 taxes late Registered tax return preparers and unenrolled return preparers. Need to file 2012 taxes late   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. Need to file 2012 taxes late 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. Need to file 2012 taxes late   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. Need to file 2012 taxes late 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. Need to file 2012 taxes late 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. Need to file 2012 taxes late   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. Need to file 2012 taxes late See Form 8821. Need to file 2012 taxes late Practice denied. Need to file 2012 taxes late   Any individual engaged in limited practice before the IRS who is involved in disreputable conduct is subject to disciplinary action. Need to file 2012 taxes late 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. Need to file 2012 taxes late Other individuals who may serve as representatives. Need to file 2012 taxes late   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. Need to file 2012 taxes late An individual. Need to file 2012 taxes late An individual can represent himself or herself before the IRS and does not have to file a written declaration of qualification and authority. Need to file 2012 taxes late A family member. Need to file 2012 taxes late An individual can represent members of his or her immediate family. Need to file 2012 taxes late Immediate family includes a spouse, child, parent, brother, or sister of the individual. Need to file 2012 taxes late An officer. Need to file 2012 taxes late 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. Need to file 2012 taxes late 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. Need to file 2012 taxes late A partner. Need to file 2012 taxes late A general partner may represent the partnership before the IRS. Need to file 2012 taxes late An employee. Need to file 2012 taxes late A regular full-time employee can represent his or her employer. Need to file 2012 taxes late 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. Need to file 2012 taxes late A fiduciary. Need to file 2012 taxes late 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. Need to file 2012 taxes late See Fiduciary under When Is a Power of Attorney Not Required, later. Need to file 2012 taxes late 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. Need to file 2012 taxes late See section 10. Need to file 2012 taxes late 7(c)(1)(vii) of Circular 230. Need to file 2012 taxes late 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. Need to file 2012 taxes late The prospective representative must request this authorization in writing from the Office of Professional Responsibility. Need to file 2012 taxes late However, it is granted only when extremely compelling circumstances exist. Need to file 2012 taxes late 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. Need to file 2012 taxes late 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. Need to file 2012 taxes late The issuance of a CAF number does not indicate that an individual is either recognized or authorized to practice before the IRS. Need to file 2012 taxes late It merely confirms that a centralized file for authorizations has been established for the individual under that number. Need to file 2012 taxes late Students in LITCs and the STCP. Need to file 2012 taxes late   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. Need to file 2012 taxes late Authorization requests must be made to the Office of Professional Responsibility. Need to file 2012 taxes late If granted, a letter authorizing the student's special appearance and detailing any conditions related to the appearance will be issued. Need to file 2012 taxes late Students receiving an authorization letter generally can represent taxpayers before any IRS function or office subject to any conditions in the authorization letter. Need to file 2012 taxes late 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. Need to file 2012 taxes late 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. Need to file 2012 taxes late If an individual loses eligibility to practice, the IRS will not recognize a power of attorney that names the individual as a representative. Need to file 2012 taxes late Corporations, associations, partnerships, and other persons that are not individuals. Need to file 2012 taxes late   These organizations (or persons) are not eligible to practice before the IRS. Need to file 2012 taxes late Loss of Eligibility Generally, individuals lose their eligibility to practice before the IRS in the following ways. Need to file 2012 taxes late Not meeting the requirements for renewal of enrollment (such as continuing professional education). Need to file 2012 taxes late Requesting to be placed in inactive retirement status. Need to file 2012 taxes late Being suspended or disbarred by the Office of Professional Responsibility for violating the regulations governing practice before the IRS. Need to file 2012 taxes late Failure to meet requirements. Need to file 2012 taxes late   Individuals who fail to comply with the requirements for eligibility for renewal of enrollment will be notified by the IRS. Need to file 2012 taxes late The notice will explain the reason for noncompliance and provide the individual with an opportunity to furnish information for reconsideration. Need to file 2012 taxes late The individual has 60 days from the date of the notice to respond. Need to file 2012 taxes late Inactive roster. Need to file 2012 taxes late   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. Need to file 2012 taxes late The individual must file an application for renewal and satisfy all requirements for renewal after being placed in inactive status. Need to file 2012 taxes late Otherwise, at the conclusion of the next renewal cycle, he or she will be removed from the roster and the enrollment or registration terminated. Need to file 2012 taxes late Inactive retirement status. Need to file 2012 taxes late   Individuals who request to be placed in an inactive retirement status will be ineligible to practice before the IRS. Need to file 2012 taxes late They must continue to adhere to all renewal requirements. Need to file 2012 taxes late 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. Need to file 2012 taxes late Suspension and disbarment. Need to file 2012 taxes late   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. Need to file 2012 taxes late This includes engaging in acts of disreputable conduct. Need to file 2012 taxes late For more information, see Incompetence and Disreputable Conduct under What are the Rules of Practice, later. Need to file 2012 taxes late   Practitioners who are suspended in a disciplinary proceeding are not allowed to practice before the IRS during the period of suspension. Need to file 2012 taxes late See What Is Practice Before the IRS, earlier. Need to file 2012 taxes late   Practitioners who are disbarred in a disciplinary proceeding are not allowed to practice before the IRS. Need to file 2012 taxes late However, a practitioner can seek reinstatement from the Office of Professional Responsibility five years after disbarment. Need to file 2012 taxes late   If the practitioner seeks reinstatement, he or she may not practice before the IRS until the Office of Professional Responsibility authorizes reinstatement. Need to file 2012 taxes late 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. Need to file 2012 taxes late 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. Need to file 2012 taxes late Enrollment also can be granted to an applicant who qualifies because of past service and technical experience in the IRS. Need to file 2012 taxes late In either case, certain application forms, discussed next, must be filed. Need to file 2012 taxes late Additionally, an applicant must not have engaged in any conduct that would justify suspension or disbarment from practice before the IRS. Need to file 2012 taxes late See Incompetence and Disreputable Conduct, later. Need to file 2012 taxes late Form 2587. Need to file 2012 taxes late   Applicants can apply to take the special enrollment examination by filing Form 2587, Application for Special Enrollment Examination. Need to file 2012 taxes late Form 2587 can be filed online, by mail, or by fax. Need to file 2012 taxes late For more information, see instructions and fees listed on the form. Need to file 2012 taxes late To get Form 2587, see How To Get Tax Help, later. Need to file 2012 taxes late Form 23 and Form 23-EP. Need to file 2012 taxes late   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. Need to file 2012 taxes late The application must include a check or money order in the amount of the fee shown on Form 23 or Form 23-EP. Need to file 2012 taxes late Alternatively, payment may be made electronically pursuant to instructions on the forms. Need to file 2012 taxes late To get Form 23 or Form 23-EP, see How To Get Tax Help, later. Need to file 2012 taxes late Form 5434. Need to file 2012 taxes late   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. Need to file 2012 taxes late The application must include a check or money order in the amount of the fee shown on Form 5434. Need to file 2012 taxes late To get Form 5434, see How To Get Tax Help, later. Need to file 2012 taxes late Period of enrollment. Need to file 2012 taxes late   An enrollment card will be issued to each individual whose enrollment application is approved. Need to file 2012 taxes late The individual is enrolled until the expiration date shown on the enrollment card or certificate. Need to file 2012 taxes late 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). Need to file 2012 taxes late What Are the Rules of Practice? The rules governing practice before the IRS are published in the Code of Federal Regulations at 31 C. Need to file 2012 taxes late F. Need to file 2012 taxes late R. Need to file 2012 taxes late part 10 and reprinted in Treasury Department Circular No. Need to file 2012 taxes late 230 (Circular 230). Need to file 2012 taxes late 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. Need to file 2012 taxes late In addition, a practitioner cannot engage in disreputable conduct (discussed later). Need to file 2012 taxes late Any practitioner who does not comply with the rules of practice or engages in disreputable conduct is subject to disciplinary action. Need to file 2012 taxes late Also, unenrolled preparers must comply with the rules of practice and conduct to exercise the privilege of limited practice before the IRS. Need to file 2012 taxes late See Publication 470 for a discussion of the special rules for limited practice by unenrolled preparers. Need to file 2012 taxes late 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. Need to file 2012 taxes late 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. Need to file 2012 taxes late Communications regarding corporate tax shelters. Need to file 2012 taxes late   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. Need to file 2012 taxes late Duty to advise. Need to file 2012 taxes late   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. Need to file 2012 taxes late Due diligence. Need to file 2012 taxes late   A practitioner must exercise due diligence when performing the following duties. Need to file 2012 taxes late Preparing or assisting in the preparing, approving, and filing of returns, documents, affidavits, and other papers relating to IRS matters. Need to file 2012 taxes late Determining the correctness of oral or written representations made by him or her to the Department of the Treasury. Need to file 2012 taxes late Determining the correctness of oral or written representations made by him or her to clients with reference to any matter administered by the IRS. Need to file 2012 taxes late Restrictions Practitioners are restricted from engaging in certain practices. Need to file 2012 taxes late The following paragraphs discuss some of these restricted practices. Need to file 2012 taxes late Delays. Need to file 2012 taxes late   A practitioner must not unreasonably delay the prompt disposition of any matter before the IRS. Need to file 2012 taxes late Assistance from disbarred or suspended persons and former IRS employees. Need to file 2012 taxes late   A practitioner must not knowingly, directly or indirectly, do the following. Need to file 2012 taxes late 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. Need to file 2012 taxes late Accept assistance from any former government employee where provisions of Circular 230 or any federal law would be violated. Need to file 2012 taxes late Performance as a notary. Need to file 2012 taxes late   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. Need to file 2012 taxes late Negotiations of taxpayer refund checks. Need to file 2012 taxes late   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. Need to file 2012 taxes late 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. Need to file 2012 taxes late The following list contains examples of conduct that is considered disreputable. Need to file 2012 taxes late Being convicted of any criminal offense under the revenue laws or of any offense involving dishonesty or breach of trust. Need to file 2012 taxes late Knowingly giving false or misleading information in connection with federal tax matters, or participating in such activity. Need to file 2012 taxes late Soliciting employment by prohibited means as discussed in section 10. Need to file 2012 taxes late 30 of Circular 230. Need to file 2012 taxes late Willfully failing to file a federal tax return, evading or attempting to evade any federal tax or payment, or participating in such actions. Need to file 2012 taxes late Misappropriating, or failing to properly and promptly remit, funds received from clients for payment of taxes or other obligations due the United States. Need to file 2012 taxes late 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. Need to file 2012 taxes late 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. Need to file 2012 taxes late Knowingly aiding and abetting another person to practice before the IRS during a period of suspension, disbarment, or ineligibility of that other person. Need to file 2012 taxes late 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. Need to file 2012 taxes late 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. Need to file 2012 taxes late 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. Need to file 2012 taxes late A practitioner will be given the opportunity to demonstrate compliance with the rules before any disciplinary action is taken. Need to file 2012 taxes late Authorizing a Representative You may either represent yourself, or you may authorize an individual to represent you before the IRS. Need to file 2012 taxes late If you chose to have someone represent you, your representative must be a person eligible to practice before the IRS. Need to file 2012 taxes late See Who Can Practice Before the IRS, earlier. Need to file 2012 taxes late What Is a Power of Attorney? A power of attorney is your written authorization for an individual to act on your behalf. Need to file 2012 taxes late If the authorization is not limited, the individual generally can perform all acts that you can perform. Need to file 2012 taxes late The authority granted to a registered tax return preparer or an unenrolled preparer is limited. Need to file 2012 taxes late For information on the limits regarding registered tax return preparers, see Circular 230 §10. Need to file 2012 taxes late 3(f). Need to file 2012 taxes late For information on the limits regarding unenrolled preparers, see Publication 470. Need to file 2012 taxes late Acts performed. Need to file 2012 taxes late   Any representative, other than a registered tax return preparer or an unenrolled return preparer, can usually perform the following acts. Need to file 2012 taxes late Represent you before any office of the IRS. Need to file 2012 taxes late 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. Need to file 2012 taxes late Sign a consent to extend the statutory time period for assessment or collection of a tax. Need to file 2012 taxes late Sign a closing agreement. Need to file 2012 taxes late Signing your return. Need to file 2012 taxes late   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. Need to file 2012 taxes late 6012-1(a)(5)). Need to file 2012 taxes late You specifically authorize this in your power of attorney. Need to file 2012 taxes late For example, the regulation permits a representative to sign your return if you are unable to sign the return due to: Disease or injury. Need to file 2012 taxes late 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. Need to file 2012 taxes late Other good cause if specific permission is requested of and granted by the IRS. Need to file 2012 taxes late 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. Need to file 2012 taxes late For more information, see the Form 2848 instructions. Need to file 2012 taxes late Limitation on substitution or delegation. Need to file 2012 taxes late   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. Need to file 2012 taxes late   After a substitution has been made, only the newly recognized representative will be recognized as the taxpayer's representative. Need to file 2012 taxes late If a delegation of power has been made, both the original and the delegated representative will be recognized by the IRS to represent you. Need to file 2012 taxes late Disclosure of returns to a third party. Need to file 2012 taxes late   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. Need to file 2012 taxes late Incapacity or incompetency. Need to file 2012 taxes late   A power of attorney is generally terminated if you become incapacitated or incompetent. Need to file 2012 taxes late   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. Need to file 2012 taxes late See Non-IRS powers of attorney, later. Need to file 2012 taxes late 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. Need to file 2012 taxes late 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. Need to file 2012 taxes late Represent you at a meeting with the IRS. Need to file 2012 taxes late Prepare and file a written response to the IRS. Need to file 2012 taxes late Form Required Use Form 2848 to appoint a recognized representative to act on your behalf before the IRS. Need to file 2012 taxes late Individuals recognized to practice before the IRS are listed under Part II, Declaration of Representative, of Form 2848. Need to file 2012 taxes late Your representative must complete that part of the form. Need to file 2012 taxes late Non-IRS powers of attorney. Need to file 2012 taxes late   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. Need to file 2012 taxes late For more information, see Processing a non-IRS power of attorney, later. Need to file 2012 taxes late   If you want to use a power of attorney document other than Form 2848, it must contain the following information. Need to file 2012 taxes late Your name and mailing address. Need to file 2012 taxes late Your social security number and/or employer identification number. Need to file 2012 taxes late Your employee plan number, if applicable. Need to file 2012 taxes late The name and mailing address of your representative(s). Need to file 2012 taxes late The types of tax involved. Need to file 2012 taxes late The federal tax form number. Need to file 2012 taxes late The specific year(s) or period(s) involved. Need to file 2012 taxes late For estate tax matters, the decedent's date of death. Need to file 2012 taxes late A clear expression of your intention concerning the scope of authority granted to your representative(s). Need to file 2012 taxes late Your signature and date. Need to file 2012 taxes late You also must attach to the non-IRS power of attorney a signed and dated statement made by your representative. Need to file 2012 taxes late This statement, which is referred to as the Declaration of Representative, is contained in Part II of Form 2848. Need to file 2012 taxes late 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. Need to file 2012 taxes late 502(b). Need to file 2012 taxes late Required information missing. Need to file 2012 taxes late   The IRS will not accept your non-IRS power of attorney if it does not contain all the information listed above. Need to file 2012 taxes late You can sign and submit a completed Form 2848 or a new non-IRS power of attorney that contains all the information. Need to file 2012 taxes late 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. Need to file 2012 taxes late Procedure for perfecting a non-IRS power of attorney. Need to file 2012 taxes late   Under the following conditions, the attorney-in-fact named in your non-IRS power of attorney can sign a Form 2848 on your behalf. Need to file 2012 taxes late The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general authority to perform any acts). Need to file 2012 taxes late 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. Need to file 2012 taxes late Example. Need to file 2012 taxes late 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. Need to file 2012 taxes late The power of attorney grants Ed the authority to perform any and all acts on John's behalf. Need to file 2012 taxes late However, it does not list specific tax-related information such as types of tax or tax form numbers. Need to file 2012 taxes late Shortly after John signs the power of attorney, he is declared incompetent. Need to file 2012 taxes late Later, a federal tax matter arises concerning a prior year return filed by John. Need to file 2012 taxes late Ed attempts to represent John before the IRS but is rejected because the durable power of attorney does not contain required information. Need to file 2012 taxes late 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. Need to file 2012 taxes late If Ed can practice before the IRS (see Who Can Practice Before the IRS, earlier), he can name himself as representative on Form 2848. Need to file 2012 taxes late Otherwise, he must name another individual who can practice before the IRS. Need to file 2012 taxes late Processing a non-IRS power of attorney. Need to file 2012 taxes late   The IRS has a centralized computer database system called the CAF system. Need to file 2012 taxes late This system contains information on the authority of taxpayer representatives. Need to file 2012 taxes late Generally, when you submit a power of attorney document to the IRS, it is processed for inclusion on the CAF system. Need to file 2012 taxes late 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. Need to file 2012 taxes late 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. Need to file 2012 taxes late   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. Need to file 2012 taxes late Your signature is not required; however, your attorney-in-fact must sign the Declaration of Representative (see Part II of Form 2848). Need to file 2012 taxes late Preparation of Form — Helpful Hints The preparation of Form 2848 is illustrated by an example, later under How Do I Fill Out Form 2848. Need to file 2012 taxes late However, the following will also assist you in preparing the form. Need to file 2012 taxes late Line-by-line hints. Need to file 2012 taxes late   The following hints are summaries of some of the line-by-line instructions for Form 2848. Need to file 2012 taxes late Line 1—Taxpayer information. Need to file 2012 taxes late   If a joint return is involved, the husband and wife each file a separate Form 2848 if they both want to be represented. Need to file 2012 taxes late If only one spouse wants to be represented in the matter, that spouse files a Form 2848. Need to file 2012 taxes late Line 2—Representative(s). Need to file 2012 taxes late   Only individuals may be named as representatives. Need to file 2012 taxes late If your representative has not been assigned a CAF number, enter “None” on that line and the IRS will issue one to your representative. Need to file 2012 taxes late If the representative's address or phone number has changed since the CAF number was issued, you should check the appropriate box. Need to file 2012 taxes late Enter your representative's fax number if available. Need to file 2012 taxes late   If you want to name more than three representatives, attach additional Form(s) 2848. Need to file 2012 taxes late The IRS can send copies of notices and communications to two of your representatives. Need to file 2012 taxes late 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. Need to file 2012 taxes late If you do not check the boxes, your representatives will not routinely receive copies of notices and communications. Need to file 2012 taxes late Line 3—Tax matters. Need to file 2012 taxes late   You may list any tax years or periods that have already ended as of the date you sign the power of attorney. Need to file 2012 taxes late 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. Need to file 2012 taxes late The 3 future periods are determined starting after December 31 of the year the power of attorney is received by the IRS. Need to file 2012 taxes late However, avoid general references such as “all years” or “all taxes. Need to file 2012 taxes late ” Any Form 2848 with general references will be returned. Need to file 2012 taxes late Line 4—Specific use not recorded on Centralized Authorization File (CAF). Need to file 2012 taxes late   Certain matters cannot be recorded on the CAF system. Need to file 2012 taxes late Examples of such matters include, but are not limited to, the following. Need to file 2012 taxes late Requests for a private letter ruling or technical advice. Need to file 2012 taxes late Applications for an employer identification number (EIN). Need to file 2012 taxes late Claims filed on Form 843, Claim for Refund and Request for Abatement. Need to file 2012 taxes late Corporate dissolutions. Need to file 2012 taxes late Requests for change of accounting method. Need to file 2012 taxes late Requests for change of accounting period. Need to file 2012 taxes late Applications for recognition of exemption under sections 501(c)(3), 501(a), or 521 (Forms 1023, 1034, or 1028). Need to file 2012 taxes late Request for a determination of the qualified status of an employee benefit plan (Forms 5300, 5307, or 5310). Need to file 2012 taxes late Application for Award for Original Information under section 7623. Need to file 2012 taxes late Voluntary submissions under the Employee Plans Compliance Resolution System (EPCRS). Need to file 2012 taxes late Freedom of Information Act requests. Need to file 2012 taxes late If the tax matter described on line 3 of Form 2848 concerns one of these matters specifically, check the box on line 4. Need to file 2012 taxes late If this box is checked, the representative should mail or fax the power of attorney to the IRS office handling the matter. Need to file 2012 taxes late Otherwise, the representative should bring a copy of the power of attorney to each meeting with the IRS. Need to file 2012 taxes late Where To File a Power of Attorney Generally, you can mail or fax a paper Form 2848 directly to the IRS. Need to file 2012 taxes late To determine where you should file Form 2848, see Where To File in the instructions for Form 2848. Need to file 2012 taxes late If Form 2848 is for a specific use, mail or fax it to the office handling that matter. Need to file 2012 taxes late For more information on specific use, see the Instructions for Form 2848, line 4. Need to file 2012 taxes late FAX copies. Need to file 2012 taxes late   The IRS will accept a copy of a power of attorney that is submitted by facsimile transmission (fax). Need to file 2012 taxes late 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. Need to file 2012 taxes late Your representative may be able to file Form 2848 electronically via the IRS website. Need to file 2012 taxes late For more information, your representative can go to www. Need to file 2012 taxes late irs. Need to file 2012 taxes late gov and under the Tax Professionals tab, click on e-services–Online Tools for Tax Professionals. Need to file 2012 taxes late If you complete Form 2848 for electronic signature authorization, do not file Form 2848 with the IRS. Need to file 2012 taxes late Instead, give it to your representative, who will retain the document. Need to file 2012 taxes late Updating a power of attorney. Need to file 2012 taxes late   Submit any update or modification to an existing power of attorney in writing. Need to file 2012 taxes late Your signature (or the signature of the individual(s) authorized to sign on your behalf) is required. Need to file 2012 taxes late 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. Need to file 2012 taxes late   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. Need to file 2012 taxes late 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. Need to file 2012 taxes late A written notice of substitution or delegation signed by the recognized representative. Need to file 2012 taxes late A written declaration of representative made by the new representative. Need to file 2012 taxes late A copy of the power of attorney that specifically authorizes the substitution or delegation. Need to file 2012 taxes late 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. Need to file 2012 taxes late 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. Need to file 2012 taxes late 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. Need to file 2012 taxes late Note. Need to file 2012 taxes late The filing of Form 2848 will not revoke any  Form 8821 that is in effect. Need to file 2012 taxes late 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. Need to file 2012 taxes late 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. Need to file 2012 taxes late 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. Need to file 2012 taxes late If you do not have a copy of the power of attorney you want to revoke or withdraw, send a statement to the IRS. Need to file 2012 taxes late 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. Need to file 2012 taxes late If the taxpayer is revoking, list the name and address of each recognized representative whose authority is revoked. Need to file 2012 taxes late 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. Need to file 2012 taxes late If the representative is withdrawing, list the name, TIN, and address (if known) of the taxpayer. Need to file 2012 taxes late 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. Need to file 2012 taxes late A power of attorney held by a student will be recorded on the CAF system for 130 days from the receipt date. Need to file 2012 taxes late If you are authorizing a student to represent you after that time, you will need to submit a current and valid Form 2848. Need to file 2012 taxes late 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. Need to file 2012 taxes late The following situations do not require a power of attorney. Need to file 2012 taxes late Providing information to the IRS. Need to file 2012 taxes late Authorizing the disclosure of tax return information through Form 8821, Tax Information Authorization, or other written or oral disclosure consent. Need to file 2012 taxes late Allowing the IRS to discuss return information with a third party via the checkbox provided on a tax return or other document. Need to file 2012 taxes late Allowing a tax matters partner or person (TMP) to perform acts for the partnership. Need to file 2012 taxes late Allowing the IRS to discuss return information with a fiduciary. Need to file 2012 taxes late How Do I Fill Out Form 2848? The following example illustrates how to complete Form 2848. Need to file 2012 taxes late The two completed forms for this example are shown on the next pages. Need to file 2012 taxes late Example. Need to file 2012 taxes late Stan and Mary Doe have been notified that their joint tax returns (Forms 1040) for 2009, 2010, and 2011 are being examined. Need to file 2012 taxes late They have decided to appoint Jim Smith, an enrolled agent, to represent them in this matter and any future matters concerning these returns. Need to file 2012 taxes late Jim, who has prepared returns at the same location for years, already has a Centralized Authorization File (CAF) number assigned to him. Need to file 2012 taxes late Mary does not want Jim to sign any agreements on her behalf, but Stan is willing to have Jim do so. Need to file 2012 taxes late They want copies of all notices and written communications sent to Jim. Need to file 2012 taxes late This is the first time Stan and Mary have given power of attorney to anyone. Need to file 2012 taxes late They should each complete a Form 2848 as follows. Need to file 2012 taxes late Line 1—Taxpayer information. Need to file 2012 taxes late   Stan and Mary must each file a separate Form 2848. Need to file 2012 taxes late On his separate Form 2848, Stan enters his name, street address, and social security number in the spaces provided. Need to file 2012 taxes late Mary does likewise on her separate Form 2848. Need to file 2012 taxes late Line 2—Representative(s). Need to file 2012 taxes late   On their separate Forms 2848, Stan and Mary each enters the name and current address of their chosen representative, Jim Smith. Need to file 2012 taxes late 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. Need to file 2012 taxes late They also enter Mr. Need to file 2012 taxes late Smith's CAF number, his telephone number, and his fax number. Need to file 2012 taxes late Mr. Need to file 2012 taxes late 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. Need to file 2012 taxes late Line 3—Tax Matters. Need to file 2012 taxes late   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. Need to file 2012 taxes late Line 4—Specific use not recorded on Centralized Authorization File (CAF). Need to file 2012 taxes late   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. Need to file 2012 taxes late See Preparation of Form — Helpful Hints, earlier. Need to file 2012 taxes late Line 5—Acts authorized. Need to file 2012 taxes late   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. Need to file 2012 taxes late Stan does not wish to restrict the authority of Jim Smith in this regard, so he leaves line 5 of his Form 2848 blank. Need to file 2012 taxes late If either Mary or Stan had chosen, they could have listed other restrictions on line 5 of their separate Forms 2848. Need to file 2012 taxes late Line 6—Retention/revocation of prior power(s) of attorney. Need to file 2012 taxes late   Stan and Mary are each filing their first powers of attorney, so they make no entry on this line. Need to file 2012 taxes late 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. Need to file 2012 taxes late   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. Need to file 2012 taxes late (See Revocation of Power of Attorney/Withdrawal of Representative, earlier, for the special rules that apply. Need to file 2012 taxes late ) Line 7—Signature of taxpayer. Need to file 2012 taxes late   Stan and Mary each signs and dates his or her Form 2848. Need to file 2012 taxes late If a taxpayer does not sign, the IRS cannot accept the form. Need to file 2012 taxes late Part II—Declaration of Representative. Need to file 2012 taxes late   Jim Smith must complete this part of Form 2848. Need to file 2012 taxes late If he does not sign this part, the IRS cannot accept the form. Need to file 2012 taxes late 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. Need to file 2012 taxes late 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. Need to file 2012 taxes late Therefore, during this interim period, IRS personnel may request that you or your representative bring a copy to any meeting with the IRS. Need to file 2012 taxes late This image is too large to be displayed in the current screen. Need to file 2012 taxes late Please click the link to view the image. Need to file 2012 taxes late Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. Need to file 2012 taxes late Please click the link to view the image. Need to file 2012 taxes late Filled-in Form 2848 - Page 2 This image is too large to be displayed in the current screen. Need to file 2012 taxes late Please click the link to view the image. Need to file 2012 taxes late Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. Need to file 2012 taxes late Please click the link to view the image. Need to file 2012 taxes late 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. Need to file 2012 taxes late Incomplete document. Need to file 2012 taxes late   If Form 2848 is incomplete, the IRS will attempt to secure the missing information either by writing or telephoning you or your representative. Need to file 2012 taxes late For example, if your signature or signature date is missing, the IRS will contact you. Need to file 2012 taxes late 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. Need to file 2012 taxes late   In either case, the power of attorney is not considered valid until all required information is entered on the document. Need to file 2012 taxes late 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. Need to file 2012 taxes late Complete document. Need to file 2012 taxes late   If the power of attorney is complete and valid, the IRS will take action to recognize the representative. Need to file 2012 taxes late In most instances, this includes processing the document on the CAF system. Need to file 2012 taxes late 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. Need to file 2012 taxes late Documents not processed on CAF. Need to file 2012 taxes late   Specific-use powers of attorney are not processed on the CAF system (see Preparation of Form – Helpful Hints, earlier). Need to file 2012 taxes late For example, a power of attorney that is a one-time or specific-issue grant of authority is not processed on the CAF system. Need to file 2012 taxes late These documents remain with the related case files. Need to file 2012 taxes late In this situation, you should check the box on line 4 of Form 2848. Need to file 2012 taxes late In these situations, the representative should bring a copy of the power of attorney to each meeting with the IRS. Need to file 2012 taxes late Dealing With the Representative After a valid power of attorney is filed, the IRS will recognize your representative. Need to file 2012 taxes late 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. Need to file 2012 taxes late 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. Need to file 2012 taxes late 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. Need to file 2012 taxes late 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. Need to file 2012 taxes late Notices and other correspondence. Need to file 2012 taxes late   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. Need to file 2012 taxes late 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. Need to file 2012 taxes late This includes notices and letters produced either at the Martinsburg Computing Center, or other IRS centers. Need to file 2012 taxes late 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. Need to file 2012 taxes late 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. Need to file 2012 taxes late By selecting the method that is best for you, you will have quick and easy access to tax help. Need to file 2012 taxes late Free help with your return. Need to file 2012 taxes late   Free help in preparing your return is available nationwide from IRS-certified volunteers. Need to file 2012 taxes late 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. Need to file 2012 taxes late 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. Need to file 2012 taxes late To find the nearest VITA or TCE site, visit IRS. Need to file 2012 taxes late gov or call 1-800-906-9887 or 1-800-829-1040. Need to file 2012 taxes late   As part of the TCE program, AARP offers the Tax-Aide counseling program. Need to file 2012 taxes late To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Need to file 2012 taxes late aarp. Need to file 2012 taxes late org/money/taxaide. Need to file 2012 taxes late   For more information on these programs, go to IRS. Need to file 2012 taxes late gov and enter keyword “VITA” in the upper right-hand corner. Need to file 2012 taxes late Internet. Need to file 2012 taxes late You can access the IRS website at IRS. Need to file 2012 taxes late gov 24 hours a day, 7 days a week to: E-file your return. Need to file 2012 taxes late Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Need to file 2012 taxes late Check the status of your refund. Need to file 2012 taxes late Go to IRS. Need to file 2012 taxes late gov and click on Where's My Refund. Need to file 2012 taxes late 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. Need to file 2012 taxes late If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Need to file 2012 taxes late 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. Need to file 2012 taxes late Download forms, including talking tax forms, instructions, and publications. Need to file 2012 taxes late Order IRS products online. Need to file 2012 taxes late Research your tax questions online. Need to file 2012 taxes late Search publications online by topic or keyword. Need to file 2012 taxes late Use the online Internal Revenue Code, regulations, or other official guidance. Need to file 2012 taxes late View Internal Revenue Bulletins (IRBs) published in the last few years. Need to file 2012 taxes late Figure your withholding allowances using the withholding calculator online at www. Need to file 2012 taxes late irs. Need to file 2012 taxes late gov/individuals. Need to file 2012 taxes late Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. Need to file 2012 taxes late irs. Need to file 2012 taxes late gov/individuals. Need to file 2012 taxes late Sign up to receive local and national tax news by email. Need to file 2012 taxes late Get information on starting and operating a small business. Need to file 2012 taxes late Phone. Need to file 2012 taxes late Many services are available by phone. Need to file 2012 taxes late   Ordering forms, instructions, and publications. Need to file 2012 taxes late Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Need to file 2012 taxes late You should receive your order within 10 days. Need to file 2012 taxes late Asking tax questions. Need to file 2012 taxes late Call the IRS with your tax questions at 1-800-829-1040. Need to file 2012 taxes late Solving problems. Need to file 2012 taxes late You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Need to file 2012 taxes late An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Need to file 2012 taxes late Call your local Taxpayer Assistance Center for an appointment. Need to file 2012 taxes late To find the number, go to www. Need to file 2012 taxes late irs. Need to file 2012 taxes late gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Need to file 2012 taxes late TTY/TDD equipment. Need to file 2012 taxes late If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Need to file 2012 taxes late TeleTax topics. Need to file 2012 taxes late Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Need to file 2012 taxes late Refund information. Need to file 2012 taxes late 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). Need to file 2012 taxes late 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. Need to file 2012 taxes late If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Need to file 2012 taxes late 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. Need to file 2012 taxes late 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. Need to file 2012 taxes late Other refund information. Need to file 2012 taxes late To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Need to file 2012 taxes late Evaluating the quality of our telephone services. Need to file 2012 taxes late To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Need to file 2012 taxes late One method is for a second IRS representative to listen in on or record random telephone calls. Need to file 2012 taxes late Another is to ask some callers to complete a short survey at the end of the call. Need to file 2012 taxes late Walk-in. Need to file 2012 taxes late Many products and services are available on a walk-in basis. Need to file 2012 taxes late   Products. Need to file 2012 taxes late You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Need to file 2012 taxes late 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. Need to file 2012 taxes late Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Need to file 2012 taxes late Services. Need to file 2012 taxes late You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Need to file 2012 taxes late An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Need to file 2012 taxes late 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. Need to file 2012 taxes late No appointment is necessary—just walk in. Need to file 2012 taxes late If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Need to file 2012 taxes late A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Need to file 2012 taxes late If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Need to file 2012 taxes late All other issues will be handled without an appointment. Need to file 2012 taxes late To find the number of your local office, go to  www. Need to file 2012 taxes late irs. Need to file 2012 taxes late gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Need to file 2012 taxes late Mail. Need to file 2012 taxes late You can send your order for forms, instructions, and publications to the address below. Need to file 2012 taxes late You should receive a response within 10 days after your request is received. Need to file 2012 taxes late  Internal Revenue Service 1201 N. Need to file 2012 taxes late Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Need to file 2012 taxes late   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Need to file 2012 taxes late Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Need to file 2012 taxes late 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. Need to file 2012 taxes late Remember, the worst thing you can do is nothing at all. Need to file 2012 taxes late   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. Need to file 2012 taxes late You face (or your business is facing) an immediate threat of adverse action. Need to file 2012 taxes late 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. Need to file 2012 taxes late   If you qualify for our help, we’ll do everything we can to get your problem resolved. Need to file 2012 taxes late You will be assigned to one advocate who will be with you at every turn. Need to file 2012 taxes late We have offices in every state, the District of Columbia, and Puerto Rico. Need to file 2012 taxes late Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Need to file 2012 taxes late And our services are always free. Need to file 2012 taxes late   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Need to file 2012 taxes late Our tax toolkit at www. Need to file 2012 taxes late TaxpayerAdvocate. Need to file 2012 taxes late irs. Need to file 2012 taxes late gov can help you understand these rights. Need to file 2012 taxes late   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. Need to file 2012 taxes late irs. Need to file 2012 taxes late gov/advocate. Need to file 2012 taxes late You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Need to file 2012 taxes late   TAS also handles large-scale or systemic problems that affect many taxpayers. Need to file 2012 taxes late If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Need to file 2012 taxes late irs. Need to file 2012 taxes late gov/advocate. Need to file 2012 taxes late Low Income Taxpayer Clinics (LITCs). Need to file 2012 taxes late   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Need to file 2012 taxes late Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Need to file 2012 taxes late 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. Need to file 2012 taxes late Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Need to file 2012 taxes late For more information and to find a clinic near you, see the LITC page on www. Need to file 2012 taxes late irs. Need to file 2012 taxes late gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Need to file 2012 taxes late This publication is also available by calling 1-800-829-3676 or at your local IRS office. Need to file 2012 taxes late Free tax services. Need to file 2012 taxes late   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Need to file 2012 taxes late Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Need to file 2012 taxes late The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Need to file 2012 taxes late The majority of the information and services listed in this publication are available to you free of charge. Need to file 2012 taxes late If there is a fee associated with a resource or service, it is listed in the publication. Need to file 2012 taxes late   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Need to file 2012 taxes late DVD for tax products. Need to file 2012 taxes late You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Need to file 2012 taxes late Prior-year forms, instructions, and publications. Need to file 2012 taxes late Tax Map: an electronic research tool and finding aid. Need to file 2012 taxes late Tax law frequently asked questions. Need to file 2012 taxes late Tax Topics from the IRS telephone response system. Need to file 2012 taxes late Internal Revenue Code—Title 26 of the U. Need to file 2012 taxes late S. Need to file 2012 taxes late Code. Need to file 2012 taxes late Links to other Internet based Tax Research Materials. Need to file 2012 taxes late Fill-in, print, and save features for most tax forms. Need to file 2012 taxes late Internal Revenue Bulletins. Need to file 2012 taxes late Toll-free and email technical support. Need to file 2012 taxes late Two releases during the year. Need to file 2012 taxes late  – The first release will ship the beginning of January. Need to file 2012 taxes late  – The final release will ship the beginning of March. Need to file 2012 taxes late Purchase the DVD from National Technical Information Service (NTIS) at www. Need to file 2012 taxes late irs. Need to file 2012 taxes late 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). Need to file 2012 taxes late Prev  Up  Next   Home   More Online Publications
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The Need To File 2012 Taxes Late

Need to file 2012 taxes late Publication 15-A - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 15-A, such as legislation enacted after it was published, go to www. Need to file 2012 taxes late irs. Need to file 2012 taxes late gov/pub15a. Need to file 2012 taxes late What's New Social security and Medicare tax for 2014. Need to file 2012 taxes late  The social security tax rate is 6. Need to file 2012 taxes late 2% each for the employee and employer, unchanged from 2013. Need to file 2012 taxes late The social security wage base limit is $117,000. Need to file 2012 taxes late The Medicare tax rate is 1. Need to file 2012 taxes late 45% each for the employee and employer, unchanged from 2013. Need to file 2012 taxes late There is no wage base limit for Medicare tax. Need to file 2012 taxes late Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Need to file 2012 taxes late Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Need to file 2012 taxes late Withholding allowance. Need to file 2012 taxes late  The 2014 amount for one withholding allowance on an annual basis is $3,950. Need to file 2012 taxes late Same-sex marriage. Need to file 2012 taxes late  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Need to file 2012 taxes late For more information, see Revenue Ruling 2013-17, 2013-38 I. Need to file 2012 taxes late R. Need to file 2012 taxes late B. Need to file 2012 taxes late 201, available at www. Need to file 2012 taxes late irs. Need to file 2012 taxes late gov/irb/2013-38_IRB/ar07. Need to file 2012 taxes late html. Need to file 2012 taxes late Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Need to file 2012 taxes late Notice 2013-61, 2013-44 I. Need to file 2012 taxes late R. Need to file 2012 taxes late B. Need to file 2012 taxes late 432, is available at www. Need to file 2012 taxes late irs. Need to file 2012 taxes late gov/irb/2013-44_IRB/ar10. Need to file 2012 taxes late html. Need to file 2012 taxes late Reminders Additional Medicare Tax withholding. Need to file 2012 taxes late . Need to file 2012 taxes late  In addition to withholding Medicare tax at 1. Need to file 2012 taxes late 45%, you must withhold a 0. Need to file 2012 taxes late 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Need to file 2012 taxes late You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Need to file 2012 taxes late Additional Medicare Tax is only imposed on the employee. Need to file 2012 taxes late There is no employer share of Additional Medicare Tax. Need to file 2012 taxes late All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Need to file 2012 taxes late For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Need to file 2012 taxes late For more information on Additional Medicare Tax, visit IRS. Need to file 2012 taxes late gov and enter “Additional Medicare Tax” in the search box. Need to file 2012 taxes late Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Need to file 2012 taxes late  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Need to file 2012 taxes late Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Need to file 2012 taxes late For more information, visit IRS. Need to file 2012 taxes late gov and enter “work opportunity tax credit” in the search box. Need to file 2012 taxes late COBRA premium assistance credit. Need to file 2012 taxes late  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Need to file 2012 taxes late For more information, see COBRA premium assistance credit in Publication 15 (Circular E). Need to file 2012 taxes late Federal tax deposits must be made by electronic funds transfer. Need to file 2012 taxes late  You must use electronic funds transfer to make all federal tax deposits. Need to file 2012 taxes late Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Need to file 2012 taxes late If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Need to file 2012 taxes late Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Need to file 2012 taxes late EFTPS is a free service provided by the Department of Treasury. Need to file 2012 taxes late Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Need to file 2012 taxes late For more information on making federal tax deposits, see How To Deposit in Publication 15 (Circular E). Need to file 2012 taxes late To get more information about EFTPS or to enroll in EFTPS, visit www. Need to file 2012 taxes late eftps. Need to file 2012 taxes late gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Need to file 2012 taxes late Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Need to file 2012 taxes late You must receive written notice from the IRS to file Form 944. Need to file 2012 taxes late  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. Need to file 2012 taxes late S. Need to file 2012 taxes late Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. Need to file 2012 taxes late You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Need to file 2012 taxes late For more information on requesting to file Form 944, visit IRS. Need to file 2012 taxes late gov and enter “file employment taxes annually” in the search box. Need to file 2012 taxes late Employers can request to file Forms 941 instead of Form 944. Need to file 2012 taxes late  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. Need to file 2012 taxes late You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Need to file 2012 taxes late For more information on requesting to file Form 944, visit IRS. Need to file 2012 taxes late gov and enter “file employment taxes annually” in the search box. Need to file 2012 taxes late Aggregate Form 941 filers. Need to file 2012 taxes late  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Need to file 2012 taxes late Aggregate Forms 941 can only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Need to file 2012 taxes late To request approval to act as an agent for an employer, the agent must file Form 2678, Employer/Payer Appointment of Agent, with the IRS. Need to file 2012 taxes late Aggregate Form 940 filers. Need to file 2012 taxes late  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Need to file 2012 taxes late Aggregate Forms 940 may only be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. Need to file 2012 taxes late To request approval to act as an agent on behalf of home care service recipients, the agent must file Form 2678 with the IRS. Need to file 2012 taxes late Electronic filing and payment. Need to file 2012 taxes late  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Need to file 2012 taxes late Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. Need to file 2012 taxes late Spend less time and worry about taxes and more time running your business. Need to file 2012 taxes late Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Need to file 2012 taxes late For e-file, visit www. Need to file 2012 taxes late irs. Need to file 2012 taxes late gov/efile for additional information. Need to file 2012 taxes late For EFTPS, visit www. Need to file 2012 taxes late eftps. Need to file 2012 taxes late gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). Need to file 2012 taxes late Electronic submission of Forms W-4, W-4P, W-4S and W-4V. Need to file 2012 taxes late  You may set up a system to electronically receive any or all of the following forms (and their Spanish versions, if available) from an employee or payee. Need to file 2012 taxes late Form W-4, Employee's Withholding Allowance Certificate. Need to file 2012 taxes late Form W-4P, Withholding Certificate for Pension or Annuity Payments. Need to file 2012 taxes late Form W-4S, Request for Federal Income Tax Withholding From Sick Pay. Need to file 2012 taxes late Form W-4V, Voluntary Withholding Request. Need to file 2012 taxes late For each form that you establish an electronic submission system for, you must meet each of the following five requirements. Need to file 2012 taxes late The electronic system must ensure that the information received by the payer is the information sent by the payee. Need to file 2012 taxes late The system must document all occasions of user access that result in a submission. Need to file 2012 taxes late In addition, the design and operation of the electronic system, including access procedures, must make it reasonably certain that the person accessing the system and submitting the form is the person identified on the form. Need to file 2012 taxes late The electronic system must provide exactly the same information as the paper form. Need to file 2012 taxes late The electronic submission must be signed with an electronic signature by the payee whose name is on the form. Need to file 2012 taxes late The electronic signature must be the final entry in the submission. Need to file 2012 taxes late Upon request, you must furnish a hard copy of any completed electronic form to the IRS and a statement that, to the best of the payer's knowledge, the electronic form was submitted by the named payee. Need to file 2012 taxes late The hard copy of the electronic form must provide exactly the same information as, but need not be a facsimile of, the paper form. Need to file 2012 taxes late For Form W-4, the signature must be under penalty of perjury, and must contain the same language that appears on the paper version of the form. Need to file 2012 taxes late The electronic system must inform the employee that he or she must make a declaration contained in the perjury statement and that the declaration is made by signing the Form W-4. Need to file 2012 taxes late You must also meet all recordkeeping requirements that apply to the paper forms. Need to file 2012 taxes late For more information, see: Regulations sections 31. Need to file 2012 taxes late 3402(f)(5)-1(c) (for Form W-4), and Announcement 99-6 (for Forms W-4P, W-4S, and W-4V). Need to file 2012 taxes late You can find Announcement 99-6 on page 24 of Internal Revenue Bulletin 1999-4 at www. Need to file 2012 taxes late irs. Need to file 2012 taxes late gov/pub/irs-irbs/irb99-04. Need to file 2012 taxes late pdf. Need to file 2012 taxes late Additional employment tax information. Need to file 2012 taxes late  Visit the IRS website at www. Need to file 2012 taxes late irs. Need to file 2012 taxes late gov/businesses and click on the Employment Taxes link under Businesses Topics. Need to file 2012 taxes late Telephone help. Need to file 2012 taxes late  You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Need to file 2012 taxes late Help for people with disabilities. Need to file 2012 taxes late  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability) with any tax question or to order forms and publications. Need to file 2012 taxes late You may also use this number for assistance with unresolved tax problems. Need to file 2012 taxes late Furnishing Form W-2 to employees electronically. Need to file 2012 taxes late  You may set up a system to furnish Form W-2, Wage and Tax Statement, electronically. Need to file 2012 taxes late Each employee participating must consent (either electronically or by paper document) to receive his or her Form W-2 electronically, and you must notify the employee of all hardware and software requirements to receive the form. Need to file 2012 taxes late You may not send a Form W-2 electronically to any employee who does not consent or who has revoked consent previously provided. Need to file 2012 taxes late To furnish Forms W-2 electronically, you must meet the following disclosure requirements and provide a clear and conspicuous statement of each requirement to your employees. Need to file 2012 taxes late The employee must be informed that he or she will receive a paper Form W-2 if consent is not given to receive it electronically. Need to file 2012 taxes late The employee must be informed of the scope and duration of the consent. Need to file 2012 taxes late The employee must be informed of any procedure for obtaining a paper copy of his or her Form W-2 and whether or not the request for a paper statement is treated as a withdrawal of his or her consent to receiving his or her Form W-2 electronically. Need to file 2012 taxes late The employee must be notified about how to withdraw a consent and the effective date and manner by which the employer will confirm the withdrawn consent. Need to file 2012 taxes late The employee must also be notified that the withdrawn consent does not apply to the previously issued Forms W-2. Need to file 2012 taxes late The employee must be informed about any conditions under which electronic Forms W-2 will no longer be furnished (for example, termination of employment). Need to file 2012 taxes late The employee must be informed of any procedures for updating his or her contact information that enables the employer to provide electronic Forms W-2. Need to file 2012 taxes late The employer must notify the employee of any changes to the employer's contact information. Need to file 2012 taxes late You must furnish electronic Forms W-2 by the same due date as the paper Forms W-2. Need to file 2012 taxes late For more information on furnishing Form W-2 to employees electronically, see Regulations section 31. Need to file 2012 taxes late 6051-1(j). Need to file 2012 taxes late Photographs of missing children. Need to file 2012 taxes late  The IRS is a proud partner with the National Center for Missing and Exploited Children. Need to file 2012 taxes late Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Need to file 2012 taxes late You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Need to file 2012 taxes late Introduction This publication supplements Publication 15 (Circular E). Need to file 2012 taxes late It contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E). Need to file 2012 taxes late This publication also contains tables for withholding on distributions of Indian gaming profits to tribal members. Need to file 2012 taxes late Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment of various types of noncash compensation. Need to file 2012 taxes late Ordering publications and forms. Need to file 2012 taxes late   See Ordering Employer Tax Forms and Publications in Publication 15 (Circular E) and How To Get Tax Help , later, for more information on how to obtain forms and publications. Need to file 2012 taxes late Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 505 Tax Withholding and Estimated Tax 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Comments and suggestions. Need to file 2012 taxes late   We welcome your comments about this publication and your suggestions for future editions. Need to file 2012 taxes late    You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. Need to file 2012 taxes late NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Need to file 2012 taxes late Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Need to file 2012 taxes late   You can also send us comments from www. Need to file 2012 taxes late irs. Need to file 2012 taxes late gov/formspubs. Need to file 2012 taxes late Click on More Information and then click on Comment on Tax Forms and Publications. Need to file 2012 taxes late   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Need to file 2012 taxes late Prev  Up  Next   Home   More Online Publications