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E File 2012 Tax Return

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E File 2012 Tax Return

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

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Snapshot of Tax-Exempt Bond Statistics

  • Includes data on "public purpose" (Governmental) bonds, obtained from Form 8038-G, Information Return for Tax-Exempt Governmental Obligations; as well as data on "private-activity" bonds, obtained from Form 8038, Information Return for Tax-Exempt Private Activity Bonds.
  • Analyzes the types of projects financed and the entire issue price of bonds.

For information about selected terms and concepts, a description of the data sources and limitations, and links to recent revisions of Forms 8038-G and 8038, please visit the Tax-Exempt Bonds Studies Metadata page.

 


Statistical Tables

The following tables are available as Microsoft Excel® files.  A free Excel viewer is available for download, if needed.

All Municipal Bonds Reported on Forms 8038, 8038-B, 8038-G, and 8038-TC
 

    Classified by: Bond Type, Year of Issue
    Issue Years: 2010   2009

 

Tax-Exempt Governmental Bonds (Form 8038-G):
 

 All Bonds—Number of Bonds Issued, Entire Issue Price
    Classified by: Type of Bond, Term, Year of Issue
    Issue Years:

2011   2010   2009   2008   2007   2006   2003–2004   1996–2002

1991–1995


 

 Long-Term Bonds—Number of Bonds Issued, Entire Issue Price
    Classified by: Purpose of Bond, Year of Issue
    Issue Years:

2011   2010   2009   2008   2007   2006   2005   2003–2004   1996–2002

1991–1995


 

 Long-Term Bonds—Computation of Lendable Proceeds
    Classified by: Selected Purpose of Bond
    Issue Years:

2011   2010    2009    2008   2007   2006   2005   2003–2004   2002

1995


 

 New Money, Long-Term Bonds
    Classified by: Purpose of Bond, Size of Issue
    Issue Years:

2011   2010   2009   2008   2007   2006   2003–2004   2002

1995


 

 New Money, Long-Term Bonds
    Classified by: State, Purpose of Bond
    Issue Years:

2011   2010   2009   2008   2007   2006   2005   2003–2004   1996–2002

1995



Tax-Exempt Private-Activity Bonds (Form 8038):
 

 All Bonds—Number of Bonds Issued, Entire Issue Price
    Classified by: Type of Bond, Term, Year of Issue
    Issue Years:

2011   2010   2009   2008   2007   2006   2003–2004   1996–2002

1988–1995


 

  Long-Term Bonds—Number of Bonds Issued, Entire Issue Price
    Classified by: Purpose of Bond, Year of Issue
    Issue Years:

2011   2010   2009   2008   2007   2006   2005   2003–2004   1996–2002

1988–1995


 

 Long-Term Bonds—Computation of Lendable Proceeds
     Classified by: Selected Purpose of Bond
    Issue Years:

2011   2010   2009   2008   2007   2006   2005   2003–2004   2002

1995


 

  New Money, Long-Term Bonds
    Classified by: Purpose of Bond, Size of Issue
    Issue Years:

2011   2010   2009   2008   2007   2006   2003–2004   2002

1995


 

  New Money, Long-Term Bonds
    Classified by: State, Purpose of Bond
    Issue Years:

2011   2010   2009   2008   2007   2006   2005   2003–2004   1996–2002

1988–1995


 

Taxable Direct Payment Bonds 

    Classified by: Direct Payment Bond Type, Year of Issue
    Issue Years: 2010   2009

 
    Classified by: Purpose of Bond, Size of Issue
    Issue Years: 2010    2009

 
    Classified by: Selected States of Issue
    Issue Years: 2010    2009

 
 
  Specified Tax Credit Bonds
    Classified by: Selected States of Issue
    Issue Years: 2010


 

Tax Credit Bonds

    Classified by: Type
    Issue Years: 2011   2010

 
 
    Classified by: Tax Credit Bond Type, Size of Issue
    Issue Years: 2009

 
    Classified by: Selected States of Issue
    Issue Years: 2009

SOI Bulletin Articles

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Other IRS Data and Related Links

For tax administration data on this topic, as well as other types of taxes, choose from the links below.

 

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Page Last Reviewed or Updated: 22-Oct-2013

The E File 2012 Tax Return

E file 2012 tax return Publication 4492-B - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains the major provisions of the Heartland Disaster Tax Relief Act of 2008 that apply only to the Midwestern disaster areas. E file 2012 tax return Other benefits that may apply to taxpayers in Midwestern disaster areas are covered in Publication 547, Casualties, Disasters, and Thefts. E file 2012 tax return Be sure to read both publications. E file 2012 tax return Useful Items - You may want to see: Publication 526 Charitable Contributions 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 547 Casualties, Disasters, and Thefts 946 How To Depreciate Property 4492-A Information for Taxpayers Affected by the May 4, 2007, Kansas Storms and Tornadoes Form (and Instructions) 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 4684 Casualties and Thefts 5884-A Credits for Affected Midwestern Disaster Area Employers 8863 Education Credits (American Opportunity, Hope, and Lifetime Learning Credits) 8914 Exemption Amount for Taxpayers Housing Midwestern Displaced Individuals 8930 Qualified Disaster Recovery Assistance Retirement Plan Distributions and Repayments Prev  Up  Next   Home   More Online Publications