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

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The 2011 Irs Tax Forms Available

2011 irs tax forms available 5. 2011 irs tax forms available   Student Loan Cancellations and Repayment Assistance Table of Contents Introduction Student Loan CancellationQualifying Loans Student Loan Repayment Assistance Introduction Generally, if you are responsible for making loan payments, and the loan is canceled (forgiven), you must include the amount that was forgiven in your gross income for tax purposes. 2011 irs tax forms available However, if you fulfill certain requirements, two types of student loan assistance may be tax free. 2011 irs tax forms available The types of assistance discussed in this chapter are: Student loan cancellation, and Student loan repayment assistance. 2011 irs tax forms available Student Loan Cancellation If your student loan is canceled, you may not have to include any amount in income. 2011 irs tax forms available This section describes the requirements for tax-free treatment of canceled student loans. 2011 irs tax forms available Qualifying Loans To qualify for tax-free treatment, for the cancellation of your loan, your loan must have been made by a qualified lender to assist you in attending an eligible educational institution and contain a provision that all or part of the debt will be canceled if you work: For a certain period of time, In certain professions, and For any of a broad class of employers. 2011 irs tax forms available The cancellation of your loan will not qualify for tax-free treatment if it is cancelled because of services you performed for the educational institution that made the loan or other organization that provided the funds. 2011 irs tax forms available See Exception, later. 2011 irs tax forms available Eligible educational institution. 2011 irs tax forms available   This is an educational institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. 2011 irs tax forms available Qualified lenders. 2011 irs tax forms available   These include the following. 2011 irs tax forms available The United States, or an instrumentality thereof. 2011 irs tax forms available A state, territory, or possession of the United States, or the District of Columbia, or any political subdivision thereof. 2011 irs tax forms available A public benefit corporation that is tax-exempt under section 501(c)(3); and that has assumed control of a state, county, or municipal hospital; and whose employees are considered public employees under state law. 2011 irs tax forms available An eligible educational institution, if the loan is made: As part of an agreement with an entity described in (1), (2), (3) under which the funds to make the loan were provided to the educational institution, or Under a program of the educational institution that is designed to encourage its students to serve in occupations with unmet needs or in areas with unmet needs where the services provided by the students (or former students) are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. 2011 irs tax forms available   Occupations with unmet needs include medicine, nursing, teaching, and law. 2011 irs tax forms available Section 501(c)(3) organization. 2011 irs tax forms available   This is any corporation, community chest, fund, or foundation organized and operated exclusively for one or more of the following purposes. 2011 irs tax forms available Charitable. 2011 irs tax forms available Religious. 2011 irs tax forms available Educational. 2011 irs tax forms available Scientific. 2011 irs tax forms available Literary. 2011 irs tax forms available Testing for public safety. 2011 irs tax forms available Fostering national or international amateur sports competition (but only if none of its activities involve providing athletic facilities or equipment). 2011 irs tax forms available The prevention of cruelty to children or animals. 2011 irs tax forms available Exception. 2011 irs tax forms available   The cancellation of your loan does not qualify as tax-free student loan cancellation if your student loan was made by an educational institution and is canceled because of services you performed for the educational institution or other organization that provided the funds. 2011 irs tax forms available Refinanced Loan If you refinanced a student loan with another loan from an eligible educational institution or a tax-exempt organization, that loan may also be considered as made by a qualified lender. 2011 irs tax forms available The refinanced loan is considered made by a qualified lender if it is made under a program of the refinancing organization that is designed to encourage students to serve in occupations with unmet needs or in areas with unmet needs where the services required of the students are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. 2011 irs tax forms available Student Loan Repayment Assistance Student loan repayments made to you are tax free if you received them for any of the following: The National Health Service Corps (NHSC) Loan Repayment Program (NHSC Loan Repayment Program). 2011 irs tax forms available A state education loan repayment program eligible for funds under the Public Health Service Act. 2011 irs tax forms available Any other state loan repayment or loan forgiveness program that is intended to provide for the increased availability of health services in under served or health professional shortage areas (as determined by such state). 2011 irs tax forms available You cannot deduct the interest you paid on a student loan to the extent payments were made through your participation in the above programs. 2011 irs tax forms available Prev  Up  Next   Home   More Online Publications