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Do I File My Taxes Free Online

Do i file my taxes free online Publication 721 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Do i file my taxes free online Tax questions. Do i file my taxes free online Useful Items - You may want to see: Reminders Future developments. Do i file my taxes free online  For the latest information about developments related to Publication 721, such as legislation enacted after it was published, go to www. Do i file my taxes free online IRS. Do i file my taxes free online gov/pub721. Do i file my taxes free online Phased retirement. Do i file my taxes free online   The new phased retirement program was signed into law by the Moving Ahead for Progress in the 21st Century Act and will be available for retirement eligible individuals once the regulations for this program are effective. Do i file my taxes free online This new program will allow eligible employees to begin receiving annuity payments while working part-time. Do i file my taxes free online For more information, go to the Office of Personnel Management (OPM) website at www. Do i file my taxes free online opm. Do i file my taxes free online gov. Do i file my taxes free online Roth Thrift Savings Plan (TSP) balance. Do i file my taxes free online  You may be able to contribute to a designated Roth account through the TSP known as the Roth TSP. Do i file my taxes free online Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. Do i file my taxes free online Qualified distributions from a Roth TSP are not included in your income. Do i file my taxes free online See Thrift Savings Plan in Part II for more information. Do i file my taxes free online Rollovers. Do i file my taxes free online  You can roll over certain amounts from the CSRS, FERS, or TSP, to a tax-sheltered annuity plan (403(b) plan) or a state or local government section 457 deferred compensation plan. Do i file my taxes free online See Rollover Rules in Part II. Do i file my taxes free online Rollovers by surviving spouse. Do i file my taxes free online  You may be able to roll over a distribution you receive as the surviving spouse of a deceased employee or retiree into a qualified retirement plan or an IRA. Do i file my taxes free online See Rollover Rules in Part II. Do i file my taxes free online Thrift Savings Plan (TSP) beneficiary participant accounts. Do i file my taxes free online  If you are the spouse beneficiary of a decedent's TSP account, you have the option of leaving the death benefit payment in a TSP account in your own name (a beneficiary participant account). Do i file my taxes free online The amounts in the beneficiary participant account are neither taxable or reportable until you choose to make a withdrawal, or otherwise receive a distribution from the account. Do i file my taxes free online Benefits for public safety officer's survivors. Do i file my taxes free online  A survivor annuity received by the spouse, former spouse, or child of a public safety officer killed in the line of duty generally will be excluded from the recipient's income. Do i file my taxes free online For more information, see Dependents of public safety officers in Part IV. Do i file my taxes free online Uniformed services Thrift Savings Plan (TSP) accounts. Do i file my taxes free online  If you have a uniformed services TSP account, it may include contributions from combat zone pay. Do i file my taxes free online This pay is tax-exempt and contributions attributable to that pay are tax-exempt when they are distributed from the uniformed services TSP account. Do i file my taxes free online However, any earnings on those contributions are subject to tax when they are distributed. Do i file my taxes free online The statement you receive from the TSP will separately state the total amount of your distribution and the amount of your taxable distribution for the year. Do i file my taxes free online If you have both a civilian and a uniformed services TSP account, you should apply the rules discussed in this publication separately to each account. Do i file my taxes free online You can get more information from the TSP website, www. Do i file my taxes free online tsp. Do i file my taxes free online gov, or the TSP Service Office. Do i file my taxes free online Photographs of missing children. Do i file my taxes free online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Do i file my taxes free online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Do i file my taxes free online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Do i file my taxes free online Introduction This publication explains how the federal income tax rules apply to civil service retirement benefits received by retired federal employees (including those disabled) or their survivors. Do i file my taxes free online These benefits are paid primarily under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). Do i file my taxes free online Tax rules for annuity benefits. Do i file my taxes free online   Part of the annuity benefits you receive is a tax-free recovery of your contributions to the CSRS or FERS. Do i file my taxes free online The rest of your benefits are taxable. Do i file my taxes free online If your annuity starting date is after November 18, 1996, you must use the Simplified Method to figure the taxable and tax-free parts. Do i file my taxes free online If your annuity starting date is before November 19, 1996, you generally could have chosen to use the Simplified Method or the General Rule. Do i file my taxes free online See Part II, Rules for Retirees . Do i file my taxes free online Thrift Savings Plan. Do i file my taxes free online   The Thrift Savings Plan (TSP) provides federal employees with the same savings and tax benefits that many private employers offer their employees. Do i file my taxes free online This plan is similar to private sector 401(k) plans. Do i file my taxes free online You can defer tax on part of your pay by having it contributed to your traditional balance in the plan. Do i file my taxes free online The contributions and earnings on them are not taxed until they are distributed to you. Do i file my taxes free online Also the TSP offers a Roth TSP option. Do i file my taxes free online Contributions to this type of balance are after tax and qualified distributions from the account are tax free. Do i file my taxes free online See Thrift Savings Plan in Part II. Do i file my taxes free online Comments and suggestions. Do i file my taxes free online   We welcome your comments about this publication and your suggestions for future editions. Do i file my taxes free online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Do i file my taxes free online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Do i file my taxes free online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Do i file my taxes free online   You can send your comments from www. Do i file my taxes free online irs. Do i file my taxes free online gov/formspubs/. Do i file my taxes free online Click on “More Information” and then on “Comment on Tax Forms and Publications”. Do i file my taxes free online   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Do i file my taxes free online Ordering forms and publications. Do i file my taxes free online   Visit www. Do i file my taxes free online irs. Do i file my taxes free online gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Do i file my taxes free online Internal Revenue Service 1201 N. Do i file my taxes free online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Do i file my taxes free online   If you have a tax question, check the information available on IRS. Do i file my taxes free online gov or call 1-800-829-1040. Do i file my taxes free online We cannot answer tax questions sent to either of the above addresses. Do i file my taxes free online Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 939 General Rule for Pensions and Annuities Form (and Instructions) CSA 1099R Statement of Annuity Paid CSF 1099R Statement of Survivor Annuity Paid W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Do i file my taxes free online 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts See How To Get Tax Help near the end of this publication for information about getting publications and forms. Do i file my taxes free online Prev  Up  Next   Home   More Online Publications
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Help for Victims of Hurricane Sandy

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The IRS is providing help to the victims of Hurricane Sandy. Special tax relief and assistance is available to taxpayers in the Presidential Disaster Areas. 

So far, the IRS filing and payment relief applies to the following localities identified by FEMA for Individual Assistance due to Hurricane Sandy:

  • In Connecticut: Fairfield, Middlesex, New Haven, and New London Counties and the Mashantucket Pequot Tribal Nation and Mohegan Tribal Nation located within New London County;

  • In Maryland: Somerset County
  • In New Jersey: Atlantic, Bergen, Burlington, Camden, Cape May, Cumberland, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Salem, Somerset, Sussex, Union and Warren;
  • In New York: Bronx, Kings, Nassau, New York, Orange, Putnam, Queens, Richmond, Rockland, Sullivan, Suffolk, Ulster and Westchester;
  • In Rhode Island: Newport and Washington counties.

The IRS also announced additional tax relief to certain affected individuals and businesses, further extending tax deadlines of that relief until April 1 for the following localities:

  • In New Jersey: Monmouth and Ocean counties.
  • In New York: Nassau, Queens, Richmond and Suffolk counties.

We are monitoring the situation closely to resolve potential tax administration issues as they are identified. The IRS often updates its information on disaster relief efforts related to Hurricane Sandy. For the latest news, check this page frequently.

News Releases

  • IR-2013-16, IRS Extends Tax Relief to Some New Jersey and New York Victims of Hurricane Sandy; Return Filing and Tax Payment Deadline Extended to April 1, 2013
  • IR-2012-96, IRS Gives Additional Time to Small, Automatically Revoked Tax-Exempt Organizations Affected by Hurricane Sandy
  • IR-2012-94, IRS Extends Hurricane Sandy Diesel Fuel Penalty Waiver to Dec. 7 for New Jersey and Parts of New York
  • IR-2012-93, Retirement Plans Can Make Loans, Hardship Distributions to Sandy Victims
  • IR-2012-91, IRS Warns Consumers of Possible Scams Relating to Hurricane Sandy Relief
  • IR-2012-91SP, IRS Advierte a Consumidores de Posibles Estafas Relacionadas a las Ayudas por el Huracán Sandy
  • IR-2012-88, Treasury, IRS Announce Special Relief to Encourage Leave-Donation Programs for Victims of Hurricane Sandy
  • IR-2012-88SP, Tesoro y IRS Anuncian Alivio Especial para Estimular Programas Que Permitan la Donación de Días de Paga a Víctimas del Huracán Sandy
  • IR-2012-87, IRS Expedites Charity Applications, Urges Use of Existing Charities
  • IR-2012-87SP, El IRS Acelera Las Solicitudes de Organizaciones Benéficas, Recomienda el Uso de Caridades Existentes
  • IR-2012-86, Treasury and IRS Expand Availability of Housing for Hurricane Sandy Victims
  • IR-2012-85, IRS Waives Diesel Fuel Penalty Due to Hurricane Sandy
  • IR-2012-84, IRS Announces Qualified Disaster Treatment of Payments to Victims of Hurricane Sandy
  • IR-2012-84SP, El IRS Anuncia el Trato de Pagos Por un Desastre Calificado para las Víctimas del Huracán Sandy
  • IR-2012-83, IRS Provides Tax Relief to Victims of Hurricane Sandy; Return Filing and Tax Payment Deadline Extended to Feb. 1, 2013
  • IR-2012-83SP, IRS Ofrece Alivio a Víctimas del Huracán Sandy; Extiende Plazo de Presentación de Declaraciones de Impuestos y Pagos al 1 de Febrero de 2013
  • IR-2012-82, IRS Gives Additional Time to Taxpayers and Preparers Affected by Hurricane Sandy; File and Pay by Nov. 7

Legal Guidance

  • Notice 2013-21, Postponement of Deadline for Making an Election to Deduct for the Preceding Taxable Year Losses Attributable to Hurricane Sandy
  • Notice 2012-71, Postponement of Deadline for Transitional Relief under Notice 2011-43 for Certain Small Organizations Affected by Hurricane Sandy
  • Notice 2012-69, Treatment of Certain Amounts Paid to Section 170(c) Organizations under Certain Employer Leave-Based Donation Programs to Aid Victims of Hurricane Sandy
  • Notice 2012-68, Low-Income Housing Credit Disaster Relief for Hurricane Sandy

Other Resources

For additional information provided by the federal government on disaster recovery, visit DisasterAssistance.gov and the Hurricane Sandy Recovery page on USA.gov. The latest Federal Emergency Management Agency disaster declarations are also available.

Related Item: Hurricane Sandy News Releases and Legal Guidance

 

Page Last Reviewed or Updated: 05-Nov-2013

The Do I File My Taxes Free Online

Do i file my taxes free online Publication 947 - Main Content Table of Contents Practice Before the IRSWhat Is Practice Before the IRS? Who Can Practice Before the IRS? Who Cannot Practice Before the IRS? How Does an Individual Become Enrolled? What Are the Rules of Practice? Authorizing a RepresentativeWhat Is a Power of Attorney? When Is a Power of Attorney Required? When Is a Power of Attorney Not Required? How Do I Fill Out Form 2848? What Happens to the Power of Attorney When Filed? How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Do i file my taxes free online Practice Before the IRS The Office of Professional Responsibility and the Return Preparer Office generally are responsible for administering and enforcing the regulations governing practice before the IRS. Do i file my taxes free online The Office of Professional Responsibility generally has responsibility for matters related to practitioner conduct and exclusive responsibility for discipline, including disciplinary proceedings and sanctions. Do i file my taxes free online The Return Preparer Office is responsible for matters related to the authority to practice, including acting on applications for enrollment and administering competency testing and continuing education. Do i file my taxes free online What Is Practice Before the IRS? Practice before the IRS covers all matters relating to any of the following. Do i file my taxes free online Communicating with the IRS for a taxpayer regarding the taxpayer's rights, privileges, or liabilities under laws and regulations administered by the IRS. Do i file my taxes free online Representing a taxpayer at conferences, hearings, or meetings with the IRS. Do i file my taxes free online Preparing and filing documents, including tax returns, with the IRS for a taxpayer. Do i file my taxes free online Providing a client with written advice which has a potential for tax avoidance or evasion. Do i file my taxes free online Furnishing information at the request of the IRS or appearing as a witness for the taxpayer is not practice before the IRS. Do i file my taxes free online Who Can Practice Before the IRS? The following individuals can practice before the IRS. Do i file my taxes free online However, any individual who is recognized to practice (a recognized representative) must be designated as the taxpayer's representative and file a written declaration with the IRS stating that he or she is authorized and qualified to represent a particular taxpayer. Do i file my taxes free online Form 2848 can be used for this purpose. Do i file my taxes free online Attorneys. Do i file my taxes free online   Any attorney who is not currently under suspension or disbarment from practice before the IRS and who is a member in good standing of the bar of the highest court of any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS. Do i file my taxes free online Certified public accountants (CPAs). Do i file my taxes free online   Any CPA who is not currently under suspension or disbarment from practice before the IRS and who is duly qualified to practice as a CPA in any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS. Do i file my taxes free online Enrolled agents. Do i file my taxes free online   Any enrolled agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. Do i file my taxes free online Enrolled retirement plan agents. Do i file my taxes free online   Any enrolled retirement plan agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. Do i file my taxes free online The practice of enrolled retirement plan agents is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans. Do i file my taxes free online Enrolled actuaries. Do i file my taxes free online   Any individual who is enrolled as an actuary by the Joint Board for the Enrollment of Actuaries who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. Do i file my taxes free online The practice of enrolled actuaries is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans. Do i file my taxes free online Student. Do i file my taxes free online    Under certain circumstances, a student who is supervised by a practitioner may request permission to represent another person before the IRS. Do i file my taxes free online For more information, see Authorization for special appearances, later. Do i file my taxes free online Registered tax return preparers and unenrolled return preparers. Do i file my taxes free online   A registered tax return preparer is an individual who has passed an IRS competency test and is authorized to prepare and sign tax returns as the preparer. Do i file my taxes free online An unenrolled return preparer is an individual other than an attorney, CPA, enrolled agent, enrolled retirement plan agent, or enrolled actuary who prepares and signs a taxpayer's return as the preparer, or who prepares a return but is not required (by the instructions to the return or regulations) to sign the return. Do i file my taxes free online   Registered tax return preparers and unenrolled return preparers may only represent taxpayers before revenue agents, customer service representatives, or similar officers and employees of the Internal Revenue Service (including the Taxpayer Advocate Service) during an examination of the taxable year or period covered by the tax return they prepared and signed. Do i file my taxes free online Registered tax return preparers and unenrolled return preparers cannot represent taxpayers, regardless of the circumstances requiring representation, before appeals officers, revenue officers, counsel or similar officers or employees of the Internal Revenue Service or the Department of Treasury. Do i file my taxes free online Registered tax return preparers and unenrolled return preparers cannot execute closing agreements, extend the statutory period for tax assessments or collection of tax, execute waivers, execute claims for refund, or sign any document on behalf of a taxpayer. Do i file my taxes free online   If the unenrolled return preparer does not meet the requirements for limited representation, you may file Form 8821 to allow the preparer to inspect your tax information and receive copies of notices sent to you by the IRS. Do i file my taxes free online See Form 8821. Do i file my taxes free online Practice denied. Do i file my taxes free online   Any individual engaged in limited practice before the IRS who is involved in disreputable conduct is subject to disciplinary action. Do i file my taxes free online Disreputable conduct includes, but is not limited to, the list of items under Incompetence and Disreputable Conduct shown later under What Are the Rules of Practice. Do i file my taxes free online Other individuals who may serve as representatives. Do i file my taxes free online   Because of their special relationship with a taxpayer, the following individuals can represent the specified taxpayers before the IRS, provided they present satisfactory identification and, except in the case of an individual described in (1) below, proof of authority to represent the taxpayer. Do i file my taxes free online An individual. Do i file my taxes free online An individual can represent himself or herself before the IRS and does not have to file a written declaration of qualification and authority. Do i file my taxes free online A family member. Do i file my taxes free online An individual can represent members of his or her immediate family. Do i file my taxes free online Immediate family includes a spouse, child, parent, brother, or sister of the individual. Do i file my taxes free online An officer. Do i file my taxes free online A bona fide officer of a corporation (including a parent, subsidiary, or other affiliated corporation), association, or organized group can represent the corporation, association, or organized group. Do i file my taxes free online An officer of a governmental unit, agency, or authority, in the course of his or her official duties, can represent the organization before the IRS. Do i file my taxes free online A partner. Do i file my taxes free online A general partner may represent the partnership before the IRS. Do i file my taxes free online An employee. Do i file my taxes free online A regular full-time employee can represent his or her employer. Do i file my taxes free online An employer can be, but is not limited to, an individual, partnership, corporation (including a parent, subsidiary, or other affiliated corporation), association, trust, receivership, guardianship, estate, organized group, governmental unit, agency, or authority. Do i file my taxes free online A fiduciary. Do i file my taxes free online A fiduciary (trustee, executor, personal representative, administrator, receiver, or guardian) stands in the position of a taxpayer and acts as the taxpayer, not as a representative. Do i file my taxes free online See Fiduciary under When Is a Power of Attorney Not Required, later. Do i file my taxes free online Representation Outside the United States Any individual may represent an individual or entity, who is outside the United States, before personnel of the IRS when such representation occurs outside the United States. Do i file my taxes free online See section 10. Do i file my taxes free online 7(c)(1)(vii) of Circular 230. Do i file my taxes free online Authorization for Special Appearances The Commissioner of Internal Revenue, or delegate, can authorize an individual who is not otherwise eligible to practice before the IRS to represent another person for a particular matter. Do i file my taxes free online The prospective representative must request this authorization in writing from the Office of Professional Responsibility. Do i file my taxes free online However, it is granted only when extremely compelling circumstances exist. Do i file my taxes free online If granted, the Commissioner, or delegate, will issue a letter that details the conditions related to the appearance and the particular tax matter for which the authorization is granted. Do i file my taxes free online The authorization letter should not be confused with a letter from an IRS center advising an individual that he or she has been assigned a Centralized Authorization File (CAF) number. Do i file my taxes free online The issuance of a CAF number does not indicate that an individual is either recognized or authorized to practice before the IRS. Do i file my taxes free online It merely confirms that a centralized file for authorizations has been established for the individual under that number. Do i file my taxes free online Students in LITCs and the STCP. Do i file my taxes free online   A student who works in a Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP) who is supervised by a practitioner may request permission to represent another person before the IRS. Do i file my taxes free online Authorization requests must be made to the Office of Professional Responsibility. Do i file my taxes free online If granted, a letter authorizing the student's special appearance and detailing any conditions related to the appearance will be issued. Do i file my taxes free online Students receiving an authorization letter generally can represent taxpayers before any IRS function or office subject to any conditions in the authorization letter. Do i file my taxes free online If you intend to have a student represent you, review the authorization letter and ask your student, your student's supervisor, or the Office of Professional Responsibility if you have questions about the terms of the authorization. Do i file my taxes free online Who Cannot Practice Before the IRS? In general, individuals who are not eligible or who have lost the privilege as a result of certain actions cannot practice before the IRS. Do i file my taxes free online If an individual loses eligibility to practice, the IRS will not recognize a power of attorney that names the individual as a representative. Do i file my taxes free online Corporations, associations, partnerships, and other persons that are not individuals. Do i file my taxes free online   These organizations (or persons) are not eligible to practice before the IRS. Do i file my taxes free online Loss of Eligibility Generally, individuals lose their eligibility to practice before the IRS in the following ways. Do i file my taxes free online Not meeting the requirements for renewal of enrollment (such as continuing professional education). Do i file my taxes free online Requesting to be placed in inactive retirement status. Do i file my taxes free online Being suspended or disbarred by the Office of Professional Responsibility for violating the regulations governing practice before the IRS. Do i file my taxes free online Failure to meet requirements. Do i file my taxes free online   Individuals who fail to comply with the requirements for eligibility for renewal of enrollment will be notified by the IRS. Do i file my taxes free online The notice will explain the reason for noncompliance and provide the individual with an opportunity to furnish information for reconsideration. Do i file my taxes free online The individual has 60 days from the date of the notice to respond. Do i file my taxes free online Inactive roster. Do i file my taxes free online   An individual will be placed on the roster of inactive individuals for a period of three years, if he or she: Fails to respond timely to the notice of noncompliance with the renewal requirements, Fails to file timely the application for renewal, or Does not satisfy the requirements of eligibility for renewal. Do i file my taxes free online The individual must file an application for renewal and satisfy all requirements for renewal after being placed in inactive status. Do i file my taxes free online Otherwise, at the conclusion of the next renewal cycle, he or she will be removed from the roster and the enrollment or registration terminated. Do i file my taxes free online Inactive retirement status. Do i file my taxes free online   Individuals who request to be placed in an inactive retirement status will be ineligible to practice before the IRS. Do i file my taxes free online They must continue to adhere to all renewal requirements. Do i file my taxes free online They can be reinstated to an active enrollment status by filing an application for renewal and providing evidence that they have completed the required continuing professional education hours for the enrollment cycle or registration year. Do i file my taxes free online Suspension and disbarment. Do i file my taxes free online   Individuals authorized to practice before the IRS are subject to disciplinary proceedings and may be suspended or disbarred for violating any regulation governing practice before the IRS. Do i file my taxes free online This includes engaging in acts of disreputable conduct. Do i file my taxes free online For more information, see Incompetence and Disreputable Conduct under What are the Rules of Practice, later. Do i file my taxes free online   Practitioners who are suspended in a disciplinary proceeding are not allowed to practice before the IRS during the period of suspension. Do i file my taxes free online See What Is Practice Before the IRS, earlier. Do i file my taxes free online   Practitioners who are disbarred in a disciplinary proceeding are not allowed to practice before the IRS. Do i file my taxes free online However, a practitioner can seek reinstatement from the Office of Professional Responsibility five years after disbarment. Do i file my taxes free online   If the practitioner seeks reinstatement, he or she may not practice before the IRS until the Office of Professional Responsibility authorizes reinstatement. Do i file my taxes free online The Office of Professional Responsibility may reinstate the practitioner if it is determined that: The practitioner's future conduct is not likely to be in violation of the regulations, and Granting the reinstatement would not be contrary to the public interest. Do i file my taxes free online How Does an Individual Become Enrolled? The Return Preparer Office can grant enrollment to practice before the IRS to an applicant who demonstrates special competence in tax matters by passing a written examination administered by the IRS. Do i file my taxes free online Enrollment also can be granted to an applicant who qualifies because of past service and technical experience in the IRS. Do i file my taxes free online In either case, certain application forms, discussed next, must be filed. Do i file my taxes free online Additionally, an applicant must not have engaged in any conduct that would justify suspension or disbarment from practice before the IRS. Do i file my taxes free online See Incompetence and Disreputable Conduct, later. Do i file my taxes free online Form 2587. Do i file my taxes free online   Applicants can apply to take the special enrollment examination by filing Form 2587, Application for Special Enrollment Examination. Do i file my taxes free online Form 2587 can be filed online, by mail, or by fax. Do i file my taxes free online For more information, see instructions and fees listed on the form. Do i file my taxes free online To get Form 2587, see How To Get Tax Help, later. Do i file my taxes free online Form 23 and Form 23-EP. Do i file my taxes free online   Individuals who have passed the examination or are applying on the basis of past service and technical experience with the IRS can apply for enrollment by filing Form 23, Application for Enrollment to Practice Before the Internal Revenue Service, or Form 23-EP, Application for Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent. Do i file my taxes free online The application must include a check or money order in the amount of the fee shown on Form 23 or Form 23-EP. Do i file my taxes free online Alternatively, payment may be made electronically pursuant to instructions on the forms. Do i file my taxes free online To get Form 23 or Form 23-EP, see How To Get Tax Help, later. Do i file my taxes free online Form 5434. Do i file my taxes free online   An individual may apply as an enrolled actuary on the basis of past employment with the IRS and technical experience by filing Form 5434, Application for Enrollment, with the Joint Board for the Enrollment of Actuaries. Do i file my taxes free online The application must include a check or money order in the amount of the fee shown on Form 5434. Do i file my taxes free online To get Form 5434, see How To Get Tax Help, later. Do i file my taxes free online Period of enrollment. Do i file my taxes free online   An enrollment card will be issued to each individual whose enrollment application is approved. Do i file my taxes free online The individual is enrolled until the expiration date shown on the enrollment card or certificate. Do i file my taxes free online To continue practicing beyond the expiration date, the individual must request renewal of the enrollment by filing Form 8554, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service, or Form 8554-EP, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA). Do i file my taxes free online What Are the Rules of Practice? The rules governing practice before the IRS are published in the Code of Federal Regulations at 31 C. Do i file my taxes free online F. Do i file my taxes free online R. Do i file my taxes free online part 10 and reprinted in Treasury Department Circular No. Do i file my taxes free online 230 (Circular 230). Do i file my taxes free online An attorney, CPA, enrolled agent, enrolled retirement plan agent, registered tax return preparer, or enrolled actuary authorized to practice before the IRS (referred to hereafter as a practitioner) has the duty to perform certain acts and is restricted from performing other acts. Do i file my taxes free online In addition, a practitioner cannot engage in disreputable conduct (discussed later). Do i file my taxes free online Any practitioner who does not comply with the rules of practice or engages in disreputable conduct is subject to disciplinary action. Do i file my taxes free online Also, unenrolled preparers must comply with the rules of practice and conduct to exercise the privilege of limited practice before the IRS. Do i file my taxes free online See Publication 470 for a discussion of the special rules for limited practice by unenrolled preparers. Do i file my taxes free online Duties Practitioners must promptly submit records or information requested by officers or employees of the IRS, except when the practitioner believes on reasonable belief and good faith that the information is privileged. Do i file my taxes free online Communications with respect to tax advice between a federally authorized tax practitioner and a taxpayer generally are confidential to the same extent that communication would be privileged if it were between a taxpayer and an attorney if the advice relates to: Noncriminal tax matters before the IRS, or Noncriminal tax proceedings brought in federal court by or against the United States. Do i file my taxes free online Communications regarding corporate tax shelters. Do i file my taxes free online   This protection of tax advice communications does not apply to any written communications between a federally authorized tax practitioner and any person, including a director, shareholder, officer, employee, agent, or representative of a corporation if the communication involves the promotion of the direct or indirect participation of the corporation in any tax shelter. Do i file my taxes free online Duty to advise. Do i file my taxes free online   A practitioner who knows that his or her client has not complied with the revenue laws or has made an error or omission in any return, document, affidavit, or other required paper, has the responsibility to advise the client promptly of the noncompliance, error, or omission, and the consequences of the noncompliance, error, or omission. Do i file my taxes free online Due diligence. Do i file my taxes free online   A practitioner must exercise due diligence when performing the following duties. Do i file my taxes free online Preparing or assisting in the preparing, approving, and filing of returns, documents, affidavits, and other papers relating to IRS matters. Do i file my taxes free online Determining the correctness of oral or written representations made by him or her to the Department of the Treasury. Do i file my taxes free online Determining the correctness of oral or written representations made by him or her to clients with reference to any matter administered by the IRS. Do i file my taxes free online Restrictions Practitioners are restricted from engaging in certain practices. Do i file my taxes free online The following paragraphs discuss some of these restricted practices. Do i file my taxes free online Delays. Do i file my taxes free online   A practitioner must not unreasonably delay the prompt disposition of any matter before the IRS. Do i file my taxes free online Assistance from disbarred or suspended persons and former IRS employees. Do i file my taxes free online   A practitioner must not knowingly, directly or indirectly, do the following. Do i file my taxes free online Accept assistance from, or assist, any person who is under disbarment or suspension from practice before the IRS if the assistance relates to matters considered practice before the IRS. Do i file my taxes free online Accept assistance from any former government employee where provisions of Circular 230 or any federal law would be violated. Do i file my taxes free online Performance as a notary. Do i file my taxes free online   A practitioner who is a notary public and is employed as counsel, attorney, or agent in a matter before the IRS, or has a material interest in the matter, cannot engage in any notary activities related to that matter. Do i file my taxes free online Negotiations of taxpayer refund checks. Do i file my taxes free online   Practitioners must not endorse or otherwise negotiate (cash) any refund check (including directing or accepting payment by any means, electronic or otherwise, in an account owned or controlled by the practitioner or any firm or other entity with whom the practitioner is associated) issued to the taxpayer. Do i file my taxes free online Incompetence and Disreputable Conduct Any practitioner or unenrolled return preparer may be disbarred or suspended from practice before the IRS, or censured, for incompetence or disreputable conduct. Do i file my taxes free online The following list contains examples of conduct that is considered disreputable. Do i file my taxes free online Being convicted of any criminal offense under the revenue laws or of any offense involving dishonesty or breach of trust. Do i file my taxes free online Knowingly giving false or misleading information in connection with federal tax matters, or participating in such activity. Do i file my taxes free online Soliciting employment by prohibited means as discussed in section 10. Do i file my taxes free online 30 of Circular 230. Do i file my taxes free online Willfully failing to file a federal tax return, evading or attempting to evade any federal tax or payment, or participating in such actions. Do i file my taxes free online Misappropriating, or failing to properly and promptly remit, funds received from clients for payment of taxes or other obligations due the United States. Do i file my taxes free online Directly or indirectly attempting to influence the official action of IRS employees by the use of threats, false accusations, duress, or coercion, or by offering gifts, favors, or any special inducements. Do i file my taxes free online Being disbarred or suspended from practice as an attorney, CPA, public accountant, or actuary, by the District of Columbia or any state, possession, territory, commonwealth, or any federal court, or any federal agency, body, or board. Do i file my taxes free online Knowingly aiding and abetting another person to practice before the IRS during a period of suspension, disbarment, or ineligibility of that other person. Do i file my taxes free online Using abusive language, making false accusations and statements knowing them to be false, circulating or publishing malicious or libelous matter, or engaging in any contemptuous conduct in connection with practice before the IRS. Do i file my taxes free online Giving a false opinion knowingly, recklessly, or through gross incompetence; or following a pattern of providing incompetent opinions in questions arising under the federal tax laws. Do i file my taxes free online Censure, Disbarments, and Suspensions The Office of Professional Responsibility may censure or institute proceedings to censure, suspend or disbar any attorney, CPA, or enrolled agent who has violated Circular 230. Do i file my taxes free online A practitioner will be given the opportunity to demonstrate compliance with the rules before any disciplinary action is taken. Do i file my taxes free online Authorizing a Representative You may either represent yourself, or you may authorize an individual to represent you before the IRS. Do i file my taxes free online If you chose to have someone represent you, your representative must be a person eligible to practice before the IRS. Do i file my taxes free online See Who Can Practice Before the IRS, earlier. Do i file my taxes free online What Is a Power of Attorney? A power of attorney is your written authorization for an individual to act on your behalf. Do i file my taxes free online If the authorization is not limited, the individual generally can perform all acts that you can perform. Do i file my taxes free online The authority granted to a registered tax return preparer or an unenrolled preparer is limited. Do i file my taxes free online For information on the limits regarding registered tax return preparers, see Circular 230 §10. Do i file my taxes free online 3(f). Do i file my taxes free online For information on the limits regarding unenrolled preparers, see Publication 470. Do i file my taxes free online Acts performed. Do i file my taxes free online   Any representative, other than a registered tax return preparer or an unenrolled return preparer, can usually perform the following acts. Do i file my taxes free online Represent you before any office of the IRS. Do i file my taxes free online Sign an offer or a waiver of restriction on assessment or collection of a tax deficiency, or a waiver of notice of disallowance of claim for credit or refund. Do i file my taxes free online Sign a consent to extend the statutory time period for assessment or collection of a tax. Do i file my taxes free online Sign a closing agreement. Do i file my taxes free online Signing your return. Do i file my taxes free online   The representative named under a power of attorney is not permitted to sign your income tax return unless: The signature is permitted under the Internal Revenue Code and the related regulations (see Regulations section 1. Do i file my taxes free online 6012-1(a)(5)). Do i file my taxes free online You specifically authorize this in your power of attorney. Do i file my taxes free online For example, the regulation permits a representative to sign your return if you are unable to sign the return due to: Disease or injury. Do i file my taxes free online Continuous absence from the United States (including Puerto Rico) for a period of at least 60 days prior to the date required by law for filing the return. Do i file my taxes free online Other good cause if specific permission is requested of and granted by the IRS. Do i file my taxes free online When a return is signed by a representative, it must be accompanied by a power of attorney (or copy) authorizing the representative to sign the return. Do i file my taxes free online For more information, see the Form 2848 instructions. Do i file my taxes free online Limitation on substitution or delegation. Do i file my taxes free online   A recognized representative can substitute or delegate authority under the power of attorney to another recognized representative only if the act is specifically authorized by you on the power of attorney. Do i file my taxes free online   After a substitution has been made, only the newly recognized representative will be recognized as the taxpayer's representative. Do i file my taxes free online If a delegation of power has been made, both the original and the delegated representative will be recognized by the IRS to represent you. Do i file my taxes free online Disclosure of returns to a third party. Do i file my taxes free online   Your representative cannot execute consents that will allow the IRS to disclose tax return or return information to a third party unless you specifically delegate this authority to your representative on line 5 of Form 2848. Do i file my taxes free online Incapacity or incompetency. Do i file my taxes free online   A power of attorney is generally terminated if you become incapacitated or incompetent. Do i file my taxes free online   The power of attorney can continue, however, in the case of your incapacity or incompetency if you authorize this on line 5 “Other” of the Form 2848 and if your non-IRS durable power of attorney meets all the requirements for acceptance by the IRS. Do i file my taxes free online See Non-IRS powers of attorney, later. Do i file my taxes free online When Is a Power of Attorney Required? Submit a power of attorney when you want to authorize an individual to represent you before the IRS, whether or not the representative performs any of the other acts cited earlier under What Is a Power of Attorney. Do i file my taxes free online A power of attorney is most often required when you want to authorize another individual to perform at least one of the following acts on your behalf. Do i file my taxes free online Represent you at a meeting with the IRS. Do i file my taxes free online Prepare and file a written response to the IRS. Do i file my taxes free online Form Required Use Form 2848 to appoint a recognized representative to act on your behalf before the IRS. Do i file my taxes free online Individuals recognized to practice before the IRS are listed under Part II, Declaration of Representative, of Form 2848. Do i file my taxes free online Your representative must complete that part of the form. Do i file my taxes free online Non-IRS powers of attorney. Do i file my taxes free online   The IRS will accept a non-IRS power of attorney, but a completed Form 2848 must be attached in order for the power of attorney to be entered on the Centralized Authorization File (CAF) system. Do i file my taxes free online For more information, see Processing a non-IRS power of attorney, later. Do i file my taxes free online   If you want to use a power of attorney document other than Form 2848, it must contain the following information. Do i file my taxes free online Your name and mailing address. Do i file my taxes free online Your social security number and/or employer identification number. Do i file my taxes free online Your employee plan number, if applicable. Do i file my taxes free online The name and mailing address of your representative(s). Do i file my taxes free online The types of tax involved. Do i file my taxes free online The federal tax form number. Do i file my taxes free online The specific year(s) or period(s) involved. Do i file my taxes free online For estate tax matters, the decedent's date of death. Do i file my taxes free online A clear expression of your intention concerning the scope of authority granted to your representative(s). Do i file my taxes free online Your signature and date. Do i file my taxes free online You also must attach to the non-IRS power of attorney a signed and dated statement made by your representative. Do i file my taxes free online This statement, which is referred to as the Declaration of Representative, is contained in Part II of Form 2848. Do i file my taxes free online The statement should read: I am not currently under suspension or disbarment from practice before the Internal Revenue Service or other practice of my profession by any other authority, I am aware of the regulations contained in Circular 230, I am authorized to represent the taxpayer(s) identified in the power of attorney, and I am an individual described in 26 CFR 601. Do i file my taxes free online 502(b). Do i file my taxes free online Required information missing. Do i file my taxes free online   The IRS will not accept your non-IRS power of attorney if it does not contain all the information listed above. Do i file my taxes free online You can sign and submit a completed Form 2848 or a new non-IRS power of attorney that contains all the information. Do i file my taxes free online If you cannot sign an acceptable replacement document, your attorney-in-fact may be able to perfect (make acceptable to the IRS) your non-IRS power of attorney by using the procedure described next. Do i file my taxes free online Procedure for perfecting a non-IRS power of attorney. Do i file my taxes free online   Under the following conditions, the attorney-in-fact named in your non-IRS power of attorney can sign a Form 2848 on your behalf. Do i file my taxes free online The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general authority to perform any acts). Do i file my taxes free online The attorney-in-fact attaches a statement (signed under penalty of perjury) to the Form 2848 stating that the original non-IRS power of attorney is valid under the laws of the governing jurisdiction. Do i file my taxes free online Example. Do i file my taxes free online John Elm, a taxpayer, signs a non-IRS durable power of attorney that names his neighbor and CPA, Ed Larch, as his attorney-in-fact. Do i file my taxes free online The power of attorney grants Ed the authority to perform any and all acts on John's behalf. Do i file my taxes free online However, it does not list specific tax-related information such as types of tax or tax form numbers. Do i file my taxes free online Shortly after John signs the power of attorney, he is declared incompetent. Do i file my taxes free online Later, a federal tax matter arises concerning a prior year return filed by John. Do i file my taxes free online Ed attempts to represent John before the IRS but is rejected because the durable power of attorney does not contain required information. Do i file my taxes free online If Ed attaches a statement (signed under the penalty of perjury) that the durable power of attorney is valid under the laws of the governing jurisdiction, he can sign a completed Form 2848 and submit it on John's behalf. Do i file my taxes free online If Ed can practice before the IRS (see Who Can Practice Before the IRS, earlier), he can name himself as representative on Form 2848. Do i file my taxes free online Otherwise, he must name another individual who can practice before the IRS. Do i file my taxes free online Processing a non-IRS power of attorney. Do i file my taxes free online   The IRS has a centralized computer database system called the CAF system. Do i file my taxes free online This system contains information on the authority of taxpayer representatives. Do i file my taxes free online Generally, when you submit a power of attorney document to the IRS, it is processed for inclusion on the CAF system. Do i file my taxes free online Entry of your power of attorney on the CAF system enables IRS personnel, who do not have a copy of your power of attorney, to verify the authority of your representative by accessing the CAF. Do i file my taxes free online It also enables the IRS to automatically send copies of notices and other IRS communications to your representative if you specify that your representative should receive those communications. Do i file my taxes free online   You can have your non-IRS power of attorney entered on the CAF system by attaching it to a completed Form 2848 and submitting it to the IRS. Do i file my taxes free online Your signature is not required; however, your attorney-in-fact must sign the Declaration of Representative (see Part II of Form 2848). Do i file my taxes free online Preparation of Form — Helpful Hints The preparation of Form 2848 is illustrated by an example, later under How Do I Fill Out Form 2848. Do i file my taxes free online However, the following will also assist you in preparing the form. Do i file my taxes free online Line-by-line hints. Do i file my taxes free online   The following hints are summaries of some of the line-by-line instructions for Form 2848. Do i file my taxes free online Line 1—Taxpayer information. Do i file my taxes free online   If a joint return is involved, the husband and wife each file a separate Form 2848 if they both want to be represented. Do i file my taxes free online If only one spouse wants to be represented in the matter, that spouse files a Form 2848. Do i file my taxes free online Line 2—Representative(s). Do i file my taxes free online   Only individuals may be named as representatives. Do i file my taxes free online If your representative has not been assigned a CAF number, enter “None” on that line and the IRS will issue one to your representative. Do i file my taxes free online If the representative's address or phone number has changed since the CAF number was issued, you should check the appropriate box. Do i file my taxes free online Enter your representative's fax number if available. Do i file my taxes free online   If you want to name more than three representatives, attach additional Form(s) 2848. Do i file my taxes free online The IRS can send copies of notices and communications to two of your representatives. Do i file my taxes free online You must, however, check the boxes on line 2 of the Form 2848 if you want the IRS to routinely send copies of notices and communications to your representatives. Do i file my taxes free online If you do not check the boxes, your representatives will not routinely receive copies of notices and communications. Do i file my taxes free online Line 3—Tax matters. Do i file my taxes free online   You may list any tax years or periods that have already ended as of the date you sign the power of attorney. Do i file my taxes free online However, you may include on a power of attorney only future tax periods that end no later than 3 years after the date the power of attorney is received by the IRS. Do i file my taxes free online The 3 future periods are determined starting after December 31 of the year the power of attorney is received by the IRS. Do i file my taxes free online However, avoid general references such as “all years” or “all taxes. Do i file my taxes free online ” Any Form 2848 with general references will be returned. Do i file my taxes free online Line 4—Specific use not recorded on Centralized Authorization File (CAF). Do i file my taxes free online   Certain matters cannot be recorded on the CAF system. Do i file my taxes free online Examples of such matters include, but are not limited to, the following. Do i file my taxes free online Requests for a private letter ruling or technical advice. Do i file my taxes free online Applications for an employer identification number (EIN). Do i file my taxes free online Claims filed on Form 843, Claim for Refund and Request for Abatement. Do i file my taxes free online Corporate dissolutions. Do i file my taxes free online Requests for change of accounting method. Do i file my taxes free online Requests for change of accounting period. Do i file my taxes free online Applications for recognition of exemption under sections 501(c)(3), 501(a), or 521 (Forms 1023, 1034, or 1028). Do i file my taxes free online Request for a determination of the qualified status of an employee benefit plan (Forms 5300, 5307, or 5310). Do i file my taxes free online Application for Award for Original Information under section 7623. Do i file my taxes free online Voluntary submissions under the Employee Plans Compliance Resolution System (EPCRS). Do i file my taxes free online Freedom of Information Act requests. Do i file my taxes free online If the tax matter described on line 3 of Form 2848 concerns one of these matters specifically, check the box on line 4. Do i file my taxes free online If this box is checked, the representative should mail or fax the power of attorney to the IRS office handling the matter. Do i file my taxes free online Otherwise, the representative should bring a copy of the power of attorney to each meeting with the IRS. Do i file my taxes free online Where To File a Power of Attorney Generally, you can mail or fax a paper Form 2848 directly to the IRS. Do i file my taxes free online To determine where you should file Form 2848, see Where To File in the instructions for Form 2848. Do i file my taxes free online If Form 2848 is for a specific use, mail or fax it to the office handling that matter. Do i file my taxes free online For more information on specific use, see the Instructions for Form 2848, line 4. Do i file my taxes free online FAX copies. Do i file my taxes free online   The IRS will accept a copy of a power of attorney that is submitted by facsimile transmission (fax). Do i file my taxes free online If you choose to file a power of attorney by fax, be sure the appropriate IRS office is equipped to accept this type of transmission. Do i file my taxes free online Your representative may be able to file Form 2848 electronically via the IRS website. Do i file my taxes free online For more information, your representative can go to www. Do i file my taxes free online irs. Do i file my taxes free online gov and under the Tax Professionals tab, click on e-services–Online Tools for Tax Professionals. Do i file my taxes free online If you complete Form 2848 for electronic signature authorization, do not file Form 2848 with the IRS. Do i file my taxes free online Instead, give it to your representative, who will retain the document. Do i file my taxes free online Updating a power of attorney. Do i file my taxes free online   Submit any update or modification to an existing power of attorney in writing. Do i file my taxes free online Your signature (or the signature of the individual(s) authorized to sign on your behalf) is required. Do i file my taxes free online Do this by sending the updated Form 2848 or non-IRS power of attorney to the IRS office(s) where you previously sent the original(s), including the center where the related return was, or will be filed. Do i file my taxes free online   A recognized representative may substitute or delegate authority if you specifically authorize your representative to substitute or delegate representation in the original power of attorney. Do i file my taxes free online To make a substitution or delegation, the representative must file the following items with the IRS office(s) where the power of attorney was filed. Do i file my taxes free online A written notice of substitution or delegation signed by the recognized representative. Do i file my taxes free online A written declaration of representative made by the new representative. Do i file my taxes free online A copy of the power of attorney that specifically authorizes the substitution or delegation. Do i file my taxes free online Retention/Revocation of Prior Power(s) of Attorney A newly filed power of attorney concerning the same matter will revoke a previously filed power of attorney. Do i file my taxes free online However, the new power of attorney will not revoke the prior power of attorney if it specifically states it does not revoke such prior power of attorney and either of the following are attached to the new power of attorney. Do i file my taxes free online A copy of the unrevoked prior power of attorney, or A statement signed by the taxpayer listing the name and address of each representative authorized under the prior unrevoked power of attorney. Do i file my taxes free online Note. Do i file my taxes free online The filing of Form 2848 will not revoke any  Form 8821 that is in effect. Do i file my taxes free online Revocation of Power of Attorney/Withdrawal of Representative If you want to revoke an existing power of attorney and do not want to name a new representative, or if a representative wants to withdraw from representation, mail or fax a copy of the previously executed power of attorney to the IRS, or if the power of attorney is for a specific matter, to the IRS office handling the matter. Do i file my taxes free online If the taxpayer is revoking the power of attorney, the taxpayer must write “REVOKE” across the top of the first page with a current signature and date below this annotation. Do i file my taxes free online If the representative is withdrawing from the representation, the representative must write “WITHDRAW” across the top of the first page with a current signature and date below this annotation. Do i file my taxes free online If you do not have a copy of the power of attorney you want to revoke or withdraw, send a statement to the IRS. Do i file my taxes free online The statement of revocation or withdrawal must indicate that the authority of the power of attorney is revoked or withdrawn, list the matters and periods, and must be signed and dated by the taxpayer or representative as applicable. Do i file my taxes free online If the taxpayer is revoking, list the name and address of each recognized representative whose authority is revoked. Do i file my taxes free online When the taxpayer is completely revoking authority, the form should state “remove all years/periods” instead of listing the specific tax matter, years, or periods. Do i file my taxes free online If the representative is withdrawing, list the name, TIN, and address (if known) of the taxpayer. Do i file my taxes free online To revoke a specific use power of attorney, send the power of attorney or statement of revocation to the IRS office handling your case, using the above instructions. Do i file my taxes free online A power of attorney held by a student will be recorded on the CAF system for 130 days from the receipt date. Do i file my taxes free online If you are authorizing a student to represent you after that time, you will need to submit a current and valid Form 2848. Do i file my taxes free online When Is a Power of Attorney Not Required? A power of attorney is not required when the third party is not dealing with the IRS as your representative. Do i file my taxes free online The following situations do not require a power of attorney. Do i file my taxes free online Providing information to the IRS. Do i file my taxes free online Authorizing the disclosure of tax return information through Form 8821, Tax Information Authorization, or other written or oral disclosure consent. Do i file my taxes free online Allowing the IRS to discuss return information with a third party via the checkbox provided on a tax return or other document. Do i file my taxes free online Allowing a tax matters partner or person (TMP) to perform acts for the partnership. Do i file my taxes free online Allowing the IRS to discuss return information with a fiduciary. Do i file my taxes free online How Do I Fill Out Form 2848? The following example illustrates how to complete Form 2848. Do i file my taxes free online The two completed forms for this example are shown on the next pages. Do i file my taxes free online Example. Do i file my taxes free online Stan and Mary Doe have been notified that their joint tax returns (Forms 1040) for 2009, 2010, and 2011 are being examined. Do i file my taxes free online They have decided to appoint Jim Smith, an enrolled agent, to represent them in this matter and any future matters concerning these returns. Do i file my taxes free online Jim, who has prepared returns at the same location for years, already has a Centralized Authorization File (CAF) number assigned to him. Do i file my taxes free online Mary does not want Jim to sign any agreements on her behalf, but Stan is willing to have Jim do so. Do i file my taxes free online They want copies of all notices and written communications sent to Jim. Do i file my taxes free online This is the first time Stan and Mary have given power of attorney to anyone. Do i file my taxes free online They should each complete a Form 2848 as follows. Do i file my taxes free online Line 1—Taxpayer information. Do i file my taxes free online   Stan and Mary must each file a separate Form 2848. Do i file my taxes free online On his separate Form 2848, Stan enters his name, street address, and social security number in the spaces provided. Do i file my taxes free online Mary does likewise on her separate Form 2848. Do i file my taxes free online Line 2—Representative(s). Do i file my taxes free online   On their separate Forms 2848, Stan and Mary each enters the name and current address of their chosen representative, Jim Smith. Do i file my taxes free online Both Stan and Mary want Jim Smith to receive notices and communications concerning the matters identified in line 3, so on their separate Forms 2848, Stan and Mary each checks the box in the first column of line 2. Do i file my taxes free online They also enter Mr. Do i file my taxes free online Smith's CAF number, his telephone number, and his fax number. Do i file my taxes free online Mr. Do i file my taxes free online Smith's address, telephone number, and fax number have not changed since the IRS issued his CAF number, so Stan and Mary do not check the boxes in the second column. Do i file my taxes free online Line 3—Tax Matters. Do i file my taxes free online   On their separate Forms 2848, Stan and Mary each enters “income” for the type of tax, “1040” for the form number, and “2009, 2010, and 2011” for the tax years. Do i file my taxes free online Line 4—Specific use not recorded on Centralized Authorization File (CAF). Do i file my taxes free online   On their separate Forms 2848, Stan and Mary make no entry on this line because they do not want to restrict the use of their powers of attorney to a specific use that is not recorded on the CAF. Do i file my taxes free online See Preparation of Form — Helpful Hints, earlier. Do i file my taxes free online Line 5—Acts authorized. Do i file my taxes free online   Mary wants to sign any agreement that reflects changes to her and Stan's joint 2009, 2010, and 2011 income tax liability, so she writes “Taxpayer must sign any agreement form” on line 5 of her Form 2848. Do i file my taxes free online Stan does not wish to restrict the authority of Jim Smith in this regard, so he leaves line 5 of his Form 2848 blank. Do i file my taxes free online If either Mary or Stan had chosen, they could have listed other restrictions on line 5 of their separate Forms 2848. Do i file my taxes free online Line 6—Retention/revocation of prior power(s) of attorney. Do i file my taxes free online   Stan and Mary are each filing their first powers of attorney, so they make no entry on this line. Do i file my taxes free online However, if they had filed prior powers of attorney, the filing of this current power would revoke any earlier ones for the same tax matter(s) unless they checked the box on line 6 and attached a copy of the prior power of attorney that they wanted to remain in effect. Do i file my taxes free online   If Mary later decides that she can handle the examination on her own, she can revoke her power of attorney even though Stan does not revoke his power of attorney. Do i file my taxes free online (See Revocation of Power of Attorney/Withdrawal of Representative, earlier, for the special rules that apply. Do i file my taxes free online ) Line 7—Signature of taxpayer. Do i file my taxes free online   Stan and Mary each signs and dates his or her Form 2848. Do i file my taxes free online If a taxpayer does not sign, the IRS cannot accept the form. Do i file my taxes free online Part II—Declaration of Representative. Do i file my taxes free online   Jim Smith must complete this part of Form 2848. Do i file my taxes free online If he does not sign this part, the IRS cannot accept the form. Do i file my taxes free online What Happens to the Power of Attorney When Filed? A power of attorney will be recognized after it is received, reviewed, and determined by the IRS to contain the required information. Do i file my taxes free online However, until a power of attorney is entered on the CAF system, IRS personnel may be unaware of the authority of the person you have named to represent you. Do i file my taxes free online Therefore, during this interim period, IRS personnel may request that you or your representative bring a copy to any meeting with the IRS. Do i file my taxes free online This image is too large to be displayed in the current screen. Do i file my taxes free online Please click the link to view the image. Do i file my taxes free online Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. Do i file my taxes free online Please click the link to view the image. Do i file my taxes free online Filled-in Form 2848 - Page 2 This image is too large to be displayed in the current screen. Do i file my taxes free online Please click the link to view the image. Do i file my taxes free online Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. Do i file my taxes free online Please click the link to view the image. Do i file my taxes free online Filled-in Form 2848 - Page 2 Processing and Handling How the power of attorney is processed and handled depends on whether it is a complete or incomplete document. Do i file my taxes free online Incomplete document. Do i file my taxes free online   If Form 2848 is incomplete, the IRS will attempt to secure the missing information either by writing or telephoning you or your representative. Do i file my taxes free online For example, if your signature or signature date is missing, the IRS will contact you. Do i file my taxes free online If information concerning your representative is missing and information sufficient to make a contact (such as an address and/or a telephone number) is on the document, the IRS will try to contact your representative. Do i file my taxes free online   In either case, the power of attorney is not considered valid until all required information is entered on the document. Do i file my taxes free online The individual(s) named as representative(s) will not be recognized to practice before the IRS, on your behalf, until the document is complete and accepted by the IRS. Do i file my taxes free online Complete document. Do i file my taxes free online   If the power of attorney is complete and valid, the IRS will take action to recognize the representative. Do i file my taxes free online In most instances, this includes processing the document on the CAF system. Do i file my taxes free online Recording the data on the CAF system enables the IRS to direct copies of mailings to authorized representatives and to readily recognize the scope of authority granted. Do i file my taxes free online Documents not processed on CAF. Do i file my taxes free online   Specific-use powers of attorney are not processed on the CAF system (see Preparation of Form – Helpful Hints, earlier). Do i file my taxes free online For example, a power of attorney that is a one-time or specific-issue grant of authority is not processed on the CAF system. Do i file my taxes free online These documents remain with the related case files. Do i file my taxes free online In this situation, you should check the box on line 4 of Form 2848. Do i file my taxes free online In these situations, the representative should bring a copy of the power of attorney to each meeting with the IRS. Do i file my taxes free online Dealing With the Representative After a valid power of attorney is filed, the IRS will recognize your representative. Do i file my taxes free online However, if it appears the representative is responsible for unreasonably delaying or hindering the prompt disposition of an IRS matter by failing to furnish, after repeated requests, nonprivileged information, the IRS can contact you directly. Do i file my taxes free online For example, in most instances in which a power of attorney is recognized, the IRS will contact the representative to set up appointments and to provide lists of required items. Do i file my taxes free online However, if the representative is unavailable, does not respond to repeated requests, and does not provide required items (other than items considered privileged), the IRS can bypass your representative and contact you directly. Do i file my taxes free online If a representative engages in conduct described above, the matter can be referred to the Office of Professional Responsibility for consideration of possible disciplinary action. Do i file my taxes free online Notices and other correspondence. Do i file my taxes free online   If you have a recognized representative, you and the representative will routinely receive notices and other correspondence from the IRS (either the original or a copy) if you checked the box in the left column of line 2 of Form 2848. Do i file my taxes free online If the power of attorney is processed on the CAF system, the IRS will send your representative(s) a duplicate of all computer-generated correspondence that is sent to you. Do i file my taxes free online This includes notices and letters produced either at the Martinsburg Computing Center, or other IRS centers. Do i file my taxes free online The IRS employee handling the case is responsible for ensuring that the original and any requested copies of each manually-generated correspondence are sent to you and your representative(s) in accordance with your authorization. Do i file my taxes free online How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Do i file my taxes free online By selecting the method that is best for you, you will have quick and easy access to tax help. Do i file my taxes free online Free help with your return. Do i file my taxes free online   Free help in preparing your return is available nationwide from IRS-certified volunteers. Do i file my taxes free online The Volunteer Income Tax Assistance (VITA) program is designed to help low and moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Do i file my taxes free online Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Do i file my taxes free online To find the nearest VITA or TCE site, visit IRS. Do i file my taxes free online gov or call 1-800-906-9887 or 1-800-829-1040. Do i file my taxes free online   As part of the TCE program, AARP offers the Tax-Aide counseling program. Do i file my taxes free online To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Do i file my taxes free online aarp. Do i file my taxes free online org/money/taxaide. Do i file my taxes free online   For more information on these programs, go to IRS. Do i file my taxes free online gov and enter keyword “VITA” in the upper right-hand corner. Do i file my taxes free online Internet. Do i file my taxes free online You can access the IRS website at IRS. Do i file my taxes free online gov 24 hours a day, 7 days a week to: E-file your return. Do i file my taxes free online Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Do i file my taxes free online Check the status of your refund. Do i file my taxes free online Go to IRS. Do i file my taxes free online gov and click on Where's My Refund. Do i file my taxes free online Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Do i file my taxes free online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Do i file my taxes free online Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Do i file my taxes free online Download forms, including talking tax forms, instructions, and publications. Do i file my taxes free online Order IRS products online. Do i file my taxes free online Research your tax questions online. Do i file my taxes free online Search publications online by topic or keyword. Do i file my taxes free online Use the online Internal Revenue Code, regulations, or other official guidance. Do i file my taxes free online View Internal Revenue Bulletins (IRBs) published in the last few years. Do i file my taxes free online Figure your withholding allowances using the withholding calculator online at www. Do i file my taxes free online irs. Do i file my taxes free online gov/individuals. Do i file my taxes free online Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. Do i file my taxes free online irs. Do i file my taxes free online gov/individuals. Do i file my taxes free online Sign up to receive local and national tax news by email. Do i file my taxes free online Get information on starting and operating a small business. Do i file my taxes free online Phone. Do i file my taxes free online Many services are available by phone. Do i file my taxes free online   Ordering forms, instructions, and publications. Do i file my taxes free online Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Do i file my taxes free online You should receive your order within 10 days. Do i file my taxes free online Asking tax questions. Do i file my taxes free online Call the IRS with your tax questions at 1-800-829-1040. Do i file my taxes free online Solving problems. Do i file my taxes free online You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Do i file my taxes free online An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Do i file my taxes free online Call your local Taxpayer Assistance Center for an appointment. Do i file my taxes free online To find the number, go to www. Do i file my taxes free online irs. Do i file my taxes free online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Do i file my taxes free online TTY/TDD equipment. Do i file my taxes free online If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Do i file my taxes free online TeleTax topics. Do i file my taxes free online Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Do i file my taxes free online Refund information. Do i file my taxes free online To check the status of your refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Do i file my taxes free online Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Do i file my taxes free online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Do i file my taxes free online Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Do i file my taxes free online If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Do i file my taxes free online Other refund information. Do i file my taxes free online To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Do i file my taxes free online Evaluating the quality of our telephone services. Do i file my taxes free online To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Do i file my taxes free online One method is for a second IRS representative to listen in on or record random telephone calls. Do i file my taxes free online Another is to ask some callers to complete a short survey at the end of the call. Do i file my taxes free online Walk-in. Do i file my taxes free online Many products and services are available on a walk-in basis. Do i file my taxes free online   Products. Do i file my taxes free online You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Do i file my taxes free online Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Do i file my taxes free online Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Do i file my taxes free online Services. Do i file my taxes free online You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Do i file my taxes free online An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Do i file my taxes free online If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Do i file my taxes free online No appointment is necessary—just walk in. Do i file my taxes free online If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Do i file my taxes free online A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Do i file my taxes free online If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Do i file my taxes free online All other issues will be handled without an appointment. Do i file my taxes free online To find the number of your local office, go to  www. Do i file my taxes free online irs. Do i file my taxes free online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Do i file my taxes free online Mail. Do i file my taxes free online You can send your order for forms, instructions, and publications to the address below. Do i file my taxes free online You should receive a response within 10 days after your request is received. Do i file my taxes free online  Internal Revenue Service 1201 N. Do i file my taxes free online Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Do i file my taxes free online   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Do i file my taxes free online Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Do i file my taxes free online We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Do i file my taxes free online Remember, the worst thing you can do is nothing at all. Do i file my taxes free online   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Do i file my taxes free online You face (or your business is facing) an immediate threat of adverse action. Do i file my taxes free online You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Do i file my taxes free online   If you qualify for our help, we’ll do everything we can to get your problem resolved. Do i file my taxes free online You will be assigned to one advocate who will be with you at every turn. Do i file my taxes free online We have offices in every state, the District of Columbia, and Puerto Rico. Do i file my taxes free online Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Do i file my taxes free online And our services are always free. Do i file my taxes free online   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Do i file my taxes free online Our tax toolkit at www. Do i file my taxes free online TaxpayerAdvocate. Do i file my taxes free online irs. Do i file my taxes free online gov can help you understand these rights. Do i file my taxes free online   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Do i file my taxes free online irs. Do i file my taxes free online gov/advocate. Do i file my taxes free online You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Do i file my taxes free online   TAS also handles large-scale or systemic problems that affect many taxpayers. Do i file my taxes free online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Do i file my taxes free online irs. Do i file my taxes free online gov/advocate. Do i file my taxes free online Low Income Taxpayer Clinics (LITCs). Do i file my taxes free online   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Do i file my taxes free online Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Do i file my taxes free online These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Do i file my taxes free online Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Do i file my taxes free online For more information and to find a clinic near you, see the LITC page on www. Do i file my taxes free online irs. Do i file my taxes free online gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Do i file my taxes free online This publication is also available by calling 1-800-829-3676 or at your local IRS office. Do i file my taxes free online Free tax services. Do i file my taxes free online   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Do i file my taxes free online Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Do i file my taxes free online The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Do i file my taxes free online The majority of the information and services listed in this publication are available to you free of charge. Do i file my taxes free online If there is a fee associated with a resource or service, it is listed in the publication. Do i file my taxes free online   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Do i file my taxes free online DVD for tax products. Do i file my taxes free online You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Do i file my taxes free online Prior-year forms, instructions, and publications. Do i file my taxes free online Tax Map: an electronic research tool and finding aid. Do i file my taxes free online Tax law frequently asked questions. Do i file my taxes free online Tax Topics from the IRS telephone response system. Do i file my taxes free online Internal Revenue Code—Title 26 of the U. Do i file my taxes free online S. Do i file my taxes free online Code. Do i file my taxes free online Links to other Internet based Tax Research Materials. Do i file my taxes free online Fill-in, print, and save features for most tax forms. Do i file my taxes free online Internal Revenue Bulletins. Do i file my taxes free online Toll-free and email technical support. Do i file my taxes free online Two releases during the year. Do i file my taxes free online  – The first release will ship the beginning of January. Do i file my taxes free online  – The final release will ship the beginning of March. Do i file my taxes free online Purchase the DVD from National Technical Information Service (NTIS) at www. Do i file my taxes free online irs. Do i file my taxes free online gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Do i file my taxes free online Prev  Up  Next   Home   More Online Publications