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

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Arizona Office of the Attorney General- Tucson

Website: Arizona Office of the Attorney General- Tucson

Address: Arizona Office of the Attorney General- Tucson
Consumer Information and Complaints
400 W. Congress St.
South Bldg., Suite 315
Tucson, AZ 85701-1367

Phone Number: 520-628-6504

Toll-free: 1-800-352-8431 (AZ, except in Maricopa and Pima Counties)

Arizona Office of the Attorney General-Phoenix

Website: Arizona Office of the Attorney General-Phoenix

Address: Arizona Office of the Attorney General-Phoenix
Consumer Information and Complaints
1275 W. Washington St.
Phoenix, AZ 85007

Phone Number: 602-542-5763

Toll-free: 1-800-352-8431 (AZ, except Phoenix)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Financial Institutions

Website: Department of Financial Institutions

Address: Department of Financial Institutions
2910 N. 44th St., Suite 310
Phoenix, AZ 85018

Phone Number: 602-771-2800

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
Consumer Affairs Division
2910 N. 44th St., Suite 210
Phoenix, AZ 85018-7269

Phone Number: 602-364-2499 602-364-2977 (in Spanish)

Toll-free: 1-800-325-2548 (AZ)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Arizona Corporation Commission

Website: Arizona Corporation Commission

Address: Arizona Corporation Commission
Securities Division
1300 W. Washington St., 3rd Floor
Phoenix, AZ 85007

Phone Number: 602-542-4242

Toll-free: 1-866-837-4399 (AZ)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Corporation Commission

Website: Corporation Commission

Address: Corporation Commission
Utilities Division
Consumer Services

1200 W. Washington St.
Phoenix, AZ 85007-2996

Phone Number: 602-542-4251

Toll-free: 1-800-222-7000 (AZ)

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The 1040ez Online Filing

1040ez online filing 6. 1040ez online filing   Tuition and Fees Deduction Table of Contents IntroductionWhat is the tax benefit of the tuition and fees deduction. 1040ez online filing Can You Claim the DeductionWho Can Claim the Deduction Who Cannot Claim the Deduction What Expenses QualifyQualified Education Expenses No Double Benefit Allowed Expenses That Do Not Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses Figuring the DeductionEffect of the Amount of Your Income on the Amount of Your Deduction Claiming the Deduction Illustrated Example Introduction You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). 1040ez online filing You cannot claim this deduction if your filing status is married filing separately or if another person can claim an exemption for you as a dependent on his or her tax return. 1040ez online filing The qualified expenses must be for higher education, as explained later under Qualified Education Expenses . 1040ez online filing What is the tax benefit of the tuition and fees deduction. 1040ez online filing   The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. 1040ez online filing   This deduction is taken as an adjustment to income. 1040ez online filing This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). 1040ez online filing This deduction may be beneficial to you if you do not qualify for the American opportunity or lifetime learning credits. 1040ez online filing You can choose the education benefit that will give you the lowest tax. 1040ez online filing You may want to compare the tuition and fees deduction to the education credits. 1040ez online filing See chapter 2, American Opportunity Credit and chapter 3, Lifetime Learning Credit for more information on the education credits. 1040ez online filing Table 6-1. 1040ez online filing Tuition and Fees Deduction at a Glance summarizes the features of the tuition and fees deduction. 1040ez online filing Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. 1040ez online filing Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. 1040ez online filing You pay qualified education expenses of higher education. 1040ez online filing You pay the education expenses for an eligible student. 1040ez online filing The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption on your tax return. 1040ez online filing The term “qualified education expenses” is defined later under Qualified Education Expenses . 1040ez online filing “Eligible student” is defined later under Who Is an Eligible Student . 1040ez online filing For more information on claiming the deduction for a dependent, see Who Can Claim a Dependent's Expenses , later. 1040ez online filing Table 6-1. 1040ez online filing Tuition and Fees Deduction at a Glance Do not rely on this table alone. 1040ez online filing Refer to the text for complete details. 1040ez online filing Question Answer What is the maximum benefit? You can reduce your income subject to tax by up to $4,000. 1040ez online filing What is the limit on modified adjusted gross income (MAGI)? $160,000 if married filing a joint return; $80,000 if single, head of household, or qualifying widow(er). 1040ez online filing Where is the deduction taken? As an adjustment to income on  Form 1040 or Form 1040A. 1040ez online filing For whom must the expenses be paid? A student enrolled in an eligible educational institution who is either: •you,  •your spouse, or  •your dependent for whom you claim an exemption. 1040ez online filing What tuition and fees are deductible? Tuition and fees required for enrollment or attendance at an eligible postsecondary educational institution, but not including personal, living, or family expenses, such as room and board. 1040ez online filing Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. 1040ez online filing Your filing status is married filing separately. 1040ez online filing Another person can claim an exemption for you as a dependent on his or her tax return. 1040ez online filing You cannot take the deduction even if the other person does not actually claim that exemption. 1040ez online filing Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). 1040ez online filing You (or your spouse) were a nonresident alien for any part of 2013 and the nonresident alien did not elect to be treated as a resident alien for tax purposes. 1040ez online filing More information on nonresident aliens can be found in Publication 519. 1040ez online filing What Expenses Qualify The tuition and fees deduction is based on qualified education expenses you pay for yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. 1040ez online filing Generally, the deduction is allowed for qualified education expenses paid in 2013 in connection with enrollment at an institution of higher education during 2013 or for an academic period beginning in 2013 or in the first 3 months of 2014. 1040ez online filing For example, if you paid $1,500 in December 2013 for qualified tuition for the spring 2014 semester beginning in January 2014, you may be able to use that $1,500 in figuring your 2013 deduction. 1040ez online filing Academic period. 1040ez online filing   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. 1040ez online filing In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. 1040ez online filing Paid with borrowed funds. 1040ez online filing   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. 1040ez online filing Use the expenses to figure the deduction for the year in which the expenses are paid, not the year in which the loan is repaid. 1040ez online filing Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account. 1040ez online filing Student withdraws from class(es). 1040ez online filing   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. 1040ez online filing Qualified Education Expenses For purposes of the tuition and fees deduction, qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. 1040ez online filing Eligible educational institution. 1040ez online filing   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. 1040ez online filing S. 1040ez online filing Department of Education. 1040ez online filing It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 1040ez online filing The educational institution should be able to tell you if it is an eligible educational institution. 1040ez online filing   Certain educational institutions located outside the United States also participate in the U. 1040ez online filing S. 1040ez online filing Department of Education's Federal Student Aid (FSA) programs. 1040ez online filing Related expenses. 1040ez online filing   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. 1040ez online filing Prepaid expenses. 1040ez online filing   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring an education credit for 2013 only. 1040ez online filing See Academic period , earlier. 1040ez online filing For example, you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring an education credit for 2013 only (if you meet all the other requirements). 1040ez online filing You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 education credit(s). 1040ez online filing In the following examples, assume that each student is an eligible student and each college or university an eligible educational institution. 1040ez online filing Example 1. 1040ez online filing Jackson is a sophomore in University V's degree program in dentistry. 1040ez online filing This year, in addition to tuition, he is required to pay a fee to the university for the rental of the dental equipment he will use in this program. 1040ez online filing Because the equipment rental fee must be paid to University V for enrollment and attendance, Jackson's equipment rental fee is a qualified education expense. 1040ez online filing Example 2. 1040ez online filing Donna and Charles, both first-year students at College W, are required to have certain books and other reading materials to use in their mandatory first-year classes. 1040ez online filing The college has no policy about how students should obtain these materials, but any student who purchases them from College W's bookstore will receive a bill directly from the college. 1040ez online filing Charles bought his books from a friend, so what he paid for them is not a qualified education expense. 1040ez online filing Donna bought hers at College W's bookstore. 1040ez online filing Although Donna paid College W directly for her first-year books and materials, her payment is not a qualified education expense because the books and materials are not required to be purchased from College W for enrollment or attendance at the institution. 1040ez online filing Example 3. 1040ez online filing When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. 1040ez online filing This activity fee is required of all students, and is used solely to fund on-campus organizations and activities run by students, such as the student newspaper and the student government. 1040ez online filing No portion of the fee covers personal expenses. 1040ez online filing Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. 1040ez online filing Therefore, it is a qualified expense. 1040ez online filing No Double Benefit Allowed You cannot do any of the following. 1040ez online filing Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. 1040ez online filing Deduct qualified education expenses for a student on your income tax return if you or anyone else claims an American opportunity or lifetime learning credit for that same student in the same year. 1040ez online filing Deduct qualified education expenses that have been used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or a qualified tuition program (QTP). 1040ez online filing For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. 1040ez online filing See Coordination With Tuition and Fees Deduction in chapter 8, Qualified Tuition Program, later. 1040ez online filing Deduct qualified education expenses that have been paid with tax-free interest on U. 1040ez online filing S. 1040ez online filing savings bonds (Form 8815). 1040ez online filing See Figuring the Tax-Free Amount in chapter 10, Education Savings Bond Program, later. 1040ez online filing Deduct qualified education expenses that have been paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. 1040ez online filing See the following section on Adjustments to Qualified Education Expenses. 1040ez online filing Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. 1040ez online filing The result is the amount of adjusted qualified education expenses for each student. 1040ez online filing You must also reduce qualified education expenses by the other amounts referred to in No Double Benefit Allowed , earlier. 1040ez online filing Tax-free educational assistance. 1040ez online filing   For tax-free educational assistance received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance allocable to that academic period. 1040ez online filing See Academic period , earlier. 1040ez online filing   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. 1040ez online filing This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). 1040ez online filing   If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed , later. 1040ez online filing If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed , later. 1040ez online filing   This tax-free education assistance includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. 1040ez online filing Generally, any scholarship or fellowship is treated as tax free. 1040ez online filing However, a scholarship or fellowship is not treated as tax free to the extent the student includes it in gross income (if the student is required to file a tax return for the year the scholarship or fellowship is received) and either of the following is true. 1040ez online filing The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. 1040ez online filing The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. 1040ez online filing You may be able to increase the combined value of an education credit and certain educational assistance if the student includes some or all of the educational assistance in income in the year it is received. 1040ez online filing For details, see Adjustments to Qualified Education Expenses in chapters 2 and 3. 1040ez online filing Refunds. 1040ez online filing   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or require repayment (recapture) of a credit claimed in an earlier year. 1040ez online filing Some tax-free educational assistance received after 2013 may be treated as a refund. 1040ez online filing See Tax-free educational assistance , earlier. 1040ez online filing Refunds received in 2013. 1040ez online filing   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses for 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. 1040ez online filing Refunds received after 2013 but before your income tax return is filed. 1040ez online filing   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid before you file an income tax return for 2013, the amount of qualified education expenses for 2013 is reduced by the amount of the refund. 1040ez online filing Refunds received after 2013 and after your income tax return is filed. 1040ez online filing   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid after you file an income tax return for 2013, you may need to repay some or all of the credit. 1040ez online filing See Credit recapture , later. 1040ez online filing Coordination with Coverdell education savings accounts and qualified tuition programs. 1040ez online filing   Reduce your qualified education expenses by any qualified education expenses used to figure the exclusion from gross income of (a) interest received under an education savings bond program, or (b) any distribution from a Coverdell education savings account or qualified tuition program (QTP). 1040ez online filing For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. 1040ez online filing Credit recapture. 1040ez online filing    If any tax-free educational assistance for the qualified education expenses paid in 2013 or any refund of your qualified education expenses paid in 2013 is received after you file your 2013 income tax return, you must recapture (repay) any excess credit. 1040ez online filing You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing that amount by the amount of the refund or tax-free educational assistance. 1040ez online filing You then refigure your education credit(s) for 2013 and figure the amount by which your 2013 tax liability would have increased if you had claimed the refigured credit(s). 1040ez online filing Include that amount as an additional tax for the year the refund or tax-free assistance was received. 1040ez online filing Example. 1040ez online filing   You paid $3,500 of qualified education expenses in December 2013, and your child began college in January 2014. 1040ez online filing You claimed $3,500 as the tuition and fees deduction on your 2013 income tax return. 1040ez online filing The reduction reduced your taxable income by $3,500. 1040ez online filing Also, you claimed no tax credits in 2013. 1040ez online filing Your child withdrew from two classes and you received a refund of $2,000 in 2014 after you filed your 2013 tax return. 1040ez online filing Refigure your 2013 tuition and fees deduction using $1,500 of qualified education expense instead of the $3,500. 1040ez online filing The refigured tuition and fees deduction is $1,500. 1040ez online filing Do not file an amended 2013 tax return to account for this adjustment. 1040ez online filing Instead, include the difference of $2,000 (but only to the extent this difference would have increased your 2013 tax) on the “Other income” line of your 2014 Form 1040. 1040ez online filing You cannot file Form 1040A for 2014. 1040ez online filing Amounts that do not reduce qualified education expenses. 1040ez online filing   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. 1040ez online filing   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. 1040ez online filing The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Restrictions. 1040ez online filing The use of the money is not restricted. 1040ez online filing Example 1. 1040ez online filing In 2013, Jackie paid $3,000 for tuition and $5,000 for room and board at University X. 1040ez online filing The university did not require her to pay any fees in addition to her tuition in order to enroll in or attend classes. 1040ez online filing To help pay these costs, she was awarded a $2,000 scholarship and a $4,000 student loan. 1040ez online filing The terms of the scholarship state that it can be used to pay any of Jackie's college expenses. 1040ez online filing University X applies the $2,000 scholarship against Jackie's $8,000 total bill, and Jackie pays the $6,000 balance of her bill from University X with a combination of her student loan and her savings. 1040ez online filing Jackie does not report any portion of the scholarship as income on her tax return. 1040ez online filing In figuring the tuition and fees deduction, Jackie must reduce her qualified education expenses by the amount of the scholarship ($2,000) because she excluded the entire scholarship from her income. 1040ez online filing The student loan is not tax-free educational assistance, so she does not need to reduce her qualified expenses by any part of the loan proceeds. 1040ez online filing Jackie is treated as having paid $1,000 in qualified education expenses ($3,000 tuition – $2,000 scholarship) in 2013. 1040ez online filing Example 2. 1040ez online filing The facts are the same as in Example 1, except that Jackie reports her entire scholarship as income on her tax return. 1040ez online filing Because Jackie reported the entire $2,000 scholarship in her income, she does not need to reduce her qualified education expenses. 1040ez online filing Jackie is treated as having paid $3,000 in qualified education expenses. 1040ez online filing Expenses That Do Not Qualify Qualified education expenses do not include amounts paid for: Insurance, Medical expenses (including student health fees), Room and board, Transportation, or Similar personal, living, or family expenses. 1040ez online filing This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. 1040ez online filing Sports, games, hobbies, and noncredit courses. 1040ez online filing   Qualified education expenses generally do not include expenses that relate to any course of instruction or other education that involves sports, games or hobbies, or any noncredit course. 1040ez online filing However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. 1040ez online filing Comprehensive or bundled fees. 1040ez online filing   Some eligible educational institutions combine all of their fees for an academic period into one amount. 1040ez online filing If you do not receive, or do not have access to, an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed above, contact the institution. 1040ez online filing The institution is required to make this allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T. 1040ez online filing See Figuring the Deduction , later, for more information about Form 1098-T. 1040ez online filing Who Is an Eligible Student For purposes of the tuition and fees deduction, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (as defined under Qualified Education Expenses , earlier). 1040ez online filing Who Can Claim a Dependent's Expenses Generally, in order to claim the tuition and fees deduction for qualified education expenses for a dependent, you must: Have paid the expenses, and Claim an exemption for the student as a dependent. 1040ez online filing For you to be able to deduct qualified education expenses for your dependent, you must claim an exemption for that individual. 1040ez online filing You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. 1040ez online filing IF your dependent is an eligible student and you. 1040ez online filing . 1040ez online filing . 1040ez online filing AND. 1040ez online filing . 1040ez online filing . 1040ez online filing THEN. 1040ez online filing . 1040ez online filing . 1040ez online filing claim an exemption for your dependent you paid all qualified education expenses for your dependent only you can deduct the qualified education expenses that you paid. 1040ez online filing Your dependent cannot take a deduction. 1040ez online filing claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. 1040ez online filing do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. 1040ez online filing do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. 1040ez online filing Expenses paid by dependent. 1040ez online filing   If your dependent pays qualified education expenses, no one can take a tuition and fees deduction for those expenses. 1040ez online filing Neither you nor your dependent can deduct the expenses. 1040ez online filing For purposes of the tuition and fees deduction, you are not treated as paying any expenses actually paid by a dependent for whom you or anyone other than the dependent can claim an exemption. 1040ez online filing This rule applies even if you do not claim an exemption for your dependent on your tax return. 1040ez online filing Expenses paid by you. 1040ez online filing   If you claim an exemption for a dependent who is an eligible student, only you can include any expenses you paid when figuring your tuition and fees deduction. 1040ez online filing Expenses paid under divorce decree. 1040ez online filing   Qualified education expenses paid directly to an eligible educational institution for a student under a court-approved divorce decree are treated as paid by the student. 1040ez online filing Only the student would be eligible to take a tuition and fees deduction for that payment, and then only if no one else could claim an exemption for the student. 1040ez online filing Expenses paid by others. 1040ez online filing   Someone other than you, your spouse, or your dependent (such as a relative or former spouse) may make a payment directly to an eligible educational institution to pay for an eligible student's qualified education expenses. 1040ez online filing In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. 1040ez online filing If you claim, or can claim, an exemption on your tax return for the student, you are not considered to have paid the expenses and you cannot deduct them. 1040ez online filing If the student is not a dependent, only the student can deduct payments made directly to the institution for his or her expenses. 1040ez online filing If the student is your dependent, no one can deduct the payments. 1040ez online filing Example. 1040ez online filing In 2013, Ms. 1040ez online filing Baker makes a payment directly to an eligible educational institution for her grandson Dan's qualified education expenses. 1040ez online filing For purposes of deducting tuition and fees, Dan is treated as receiving the money from his grandmother and, in turn, paying his own qualified education expenses. 1040ez online filing If an exemption cannot be claimed for Dan on anyone else's tax return, only Dan can claim a tuition and fees deduction for his grandmother's payment. 1040ez online filing If someone else can claim an exemption for Dan, no one will be allowed a deduction for Ms. 1040ez online filing Baker's payment. 1040ez online filing Tuition reduction. 1040ez online filing   When an eligible educational institution provides a reduction in tuition to an employee of the institution (or spouse or dependent child of an employee), the amount of the reduction may or may not be taxable. 1040ez online filing If it is taxable, the employee is treated as receiving a payment of that amount and, in turn, paying it to the educational institution on behalf of the student. 1040ez online filing For more information on tuition reductions, see Qualified Tuition Reduction , in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. 1040ez online filing Figuring the Deduction The maximum tuition and fees deduction in 2013 is $4,000, $2,000, or $0, depending on the amount of your MAGI. 1040ez online filing See Effect of the Amount of Your Income on the Amount of Your Deduction , later. 1040ez online filing Form 1098-T. 1040ez online filing   To help you figure your tuition and fees deduction, the student should receive Form 1098-T (see Appendix A for a completed example of Form 1098-T). 1040ez online filing Generally, an eligible educational institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by January 31, 2014. 1040ez online filing An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. 1040ez online filing However, the amount in boxes 1 and 2 of Form 1098-T might be different than what you paid. 1040ez online filing When figuring the deduction, use only the amounts you paid in 2013 for qualified education expenses. 1040ez online filing   In addition, Form 1098-T should give other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements or refunds, and whether the student was enrolled at least half-time or was a graduate student. 1040ez online filing    The eligible educational institution may ask for a completed Form W-9S or similar statement to obtain the student's name, address, and taxpayer identification number. 1040ez online filing Effect of the Amount of Your Income on the Amount of Your Deduction If your MAGI is not more than $65,000 ($130,000 if you are married filing jointly), your maximum tuition and fees deduction is $4,000. 1040ez online filing If your MAGI is larger than $65,000 ($130,000 if you are married filing jointly), but is not more than $80,000 ($160,000 if you are married filing jointly), your maximum deduction is $2,000. 1040ez online filing No tuition and fees deduction is allowed if your MAGI is larger than $80,000 ($160,000 if you are married filing jointly). 1040ez online filing Modified adjusted gross income (MAGI). 1040ez online filing   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return before subtracting any deduction for tuition and fees. 1040ez online filing However, as discussed below, there may be other modifications. 1040ez online filing MAGI when using Form 1040A. 1040ez online filing   If you file Form 1040A, your MAGI is the AGI on line 22 of that form, figured without taking into account any amount on line 19 (tuition and fees deduction). 1040ez online filing MAGI when using Form 1040. 1040ez online filing   If you file Form 1040, your MAGI is the AGI on line 38 of that form, figured without taking into account any amount on line 34 (tuition and fees deduction) or line 35 (domestic production activities deduction), and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. 1040ez online filing   Table 6-2 shows how the amount of your MAGI can affect your tuition and fees deduction. 1040ez online filing   You can use Worksheet 6-1. 1040ez online filing MAGI for the Tuition and Fees Deduction , later, to figure your MAGI. 1040ez online filing Table 6-2. 1040ez online filing Effect of MAGI on Maximum Tuition and Fees Deduction IF your filing status is. 1040ez online filing . 1040ez online filing . 1040ez online filing AND your MAGI is. 1040ez online filing . 1040ez online filing . 1040ez online filing THEN your maximum tuition and fees deduction is. 1040ez online filing . 1040ez online filing . 1040ez online filing single,  head of household, or qualifying widow(er) not more than $65,000 $4,000. 1040ez online filing more than $65,000  but not more than $80,000 $2,000. 1040ez online filing more than $80,000 $0. 1040ez online filing married filing joint return not more than $130,000 $4,000. 1040ez online filing more than $130,000 but not more than $160,000 $2,000. 1040ez online filing more than $160,000 $0. 1040ez online filing Claiming the Deduction You claim a tuition and fees deduction by completing Form 8917 and submitting it with your Form 1040 or Form 1040A. 1040ez online filing Enter the deduction on Form 1040, line 34, or Form 1040A, line 19. 1040ez online filing A filled-in Form 8917 is shown at the end of this chapter. 1040ez online filing Illustrated Example Tim Pfister, a single taxpayer, enrolled full-time at a local college to earn a degree in engineering. 1040ez online filing This is the first year of his postsecondary education. 1040ez online filing During 2013, he paid $3,600 for his qualified 2013 tuition expense. 1040ez online filing Both he and the college meet all of the requirements for the tuition and fees deduction. 1040ez online filing Tim's total income (Form 1040, line 22) and MAGI are $26,000. 1040ez online filing He figures his deduction of $3,600 as shown on Form 8917, later. 1040ez online filing Worksheet 6-1. 1040ez online filing MAGI for the Tuition and Fees Deduction Use this worksheet if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico. 1040ez online filing Before using this worksheet, you must complete Form 1040, lines 7 through 33, and figure any amount to be entered on the dotted line next to line 36. 1040ez online filing 1. 1040ez online filing Enter the amount from Form 1040, line 22   1. 1040ez online filing         2. 1040ez online filing Enter the total from Form 1040, lines 23 through 33   2. 1040ez online filing               3. 1040ez online filing Enter the total of any amounts entered on the dotted line next to Form 1040, line 36   3. 1040ez online filing               4. 1040ez online filing Add lines 2 and 3   4. 1040ez online filing         5. 1040ez online filing Subtract line 4 from line 1   5. 1040ez online filing         6. 1040ez online filing Enter your foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   6. 1040ez online filing         7. 1040ez online filing Enter your foreign housing deduction (Form 2555, line 50)   7. 1040ez online filing         8. 1040ez online filing Enter the amount of income from Puerto Rico you are excluding   8. 1040ez online filing         9. 1040ez online filing Enter the amount of income from American Samoa you are  excluding (Form 4563, line 15)   9. 1040ez online filing         10. 1040ez online filing Add lines 5 through 9. 1040ez online filing This is your modified adjusted gross income   10. 1040ez online filing     Note. 1040ez online filing If the amount on line 10 is more than $80,000 ($160,000 if married filing jointly),  you cannot take the deduction for tuition and fees. 1040ez online filing       This image is too large to be displayed in the current screen. 1040ez online filing Please click the link to view the image. 1040ez online filing Form 8917 for Tim Pfister Prev  Up  Next   Home   More Online Publications