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How To Amend Your Tax Return

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How To Amend Your Tax Return

How to amend your tax return Publication 971 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. How to amend your tax return Questions about innocent spouse relief. How to amend your tax return Useful Items - You may want to see: What's New Expanded filing deadline for equitable relief. How to amend your tax return  The period of time in which you may request equitable relief has been expanded. How to amend your tax return See How To Request Relief later. How to amend your tax return More information. How to amend your tax return   For more information about the latest developments on Publication 971, go to www. How to amend your tax return irs. How to amend your tax return gov/pub971. How to amend your tax return Introduction When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. How to amend your tax return This is called joint and several liability. How to amend your tax return Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to income, deductions, or credits of your spouse or former spouse. How to amend your tax return You remain jointly and severally liable for the taxes, and the IRS still can collect from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the tax. How to amend your tax return In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. How to amend your tax return Three types of relief are available to married persons who filed joint returns. How to amend your tax return Innocent spouse relief. How to amend your tax return Separation of liability relief. How to amend your tax return Equitable relief. How to amend your tax return Married persons who did not file joint returns, but who live in community property states, may also qualify for relief. How to amend your tax return See Community Property Laws , later. How to amend your tax return This publication explains these types of relief, who may qualify for them, and how to get them. How to amend your tax return You can also use the Innocent Spouse Tax Relief Eligibility Explorer at IRS. How to amend your tax return gov by entering “Innocent Spouse” in the search box. How to amend your tax return What this publication does not cover. How to amend your tax return   This publication does not discuss injured spouse relief. How to amend your tax return You are an injured spouse if your share of the overpayment shown on your joint return was, or is expected to be, applied (offset) against your spouse's legally enforceable past-due federal taxes, state income taxes, state unemployment compensation debts, child or spousal support payments, or a federal nontax debt, such as a student loan. How to amend your tax return If you are an injured spouse, you may be entitled to receive a refund of your share of the overpayment. How to amend your tax return For more information, see Form 8379, Injured Spouse Allocation. How to amend your tax return Comments and suggestions. How to amend your tax return   We welcome your comments about this publication and your suggestions for future editions. How to amend your tax return   You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. How to amend your tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to amend your tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to amend your tax return   You can email us at taxforms@irs. How to amend your tax return gov. How to amend your tax return Please put “Publications Comment” on the subject line. How to amend your tax return You can also send us comments from www. How to amend your tax return irs. How to amend your tax return gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. How to amend your tax return ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. How to amend your tax return Ordering forms and publications. How to amend your tax return   Visit www. How to amend your tax return irs. How to amend your tax return gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. How to amend your tax return  Internal Revenue Service 1201 N. How to amend your tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Questions about innocent spouse relief. How to amend your tax return The IRS can help you with your request for innocent spouse relief. How to amend your tax return If you are working with an IRS employee, you can ask that employee, or you can call 866-897-4270. How to amend your tax return Useful Items - You may want to see: Publications 504 Divorced or Separated Individuals 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 594 The IRS Collection Process Forms (and Instructions) 8857 Request for Innocent Spouse Relief Prev  Up  Next   Home   More Online Publications
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Understanding Tax Return Preparer Credentials

For 2014, any tax professional with an IRS Preparer Tax Identification Number is authorized to prepare federal tax returns. Tax professionals, however, have differing levels of skills, education and expertise. There are several different types of return preparers with credentials.

An important difference in the types of practitioners is “representation rights”. Here is guidance on each credential:

UNLIMITED REPRESENTATION RIGHTS: Enrolled agents, certified public accountants, and attorneys have unlimited representation rights before the IRS and may represent their clients on any matters including audits, payment/collection issues, and appeals.

Enrolled Agents – People with this credential are licensed by the IRS and specifically trained in federal tax planning, preparation and representation. Enrolled agents hold the most expansive license IRS grants and must pass a suitability check, as well as a three-part Special Enrollment Examination, a comprehensive exam that covers individual tax, business tax and representation issues. They complete 72 hours of continuing education every 3 years. For more information on enrolled agents, see Publication 4693-A, A Guide to the Enrolled Agent Program.

Certified Public Accountants – People with this credential are licensed by state boards of accountancy, the District of Columbia, and U.S. territories, and have passed the Uniform CPA Examination. They also must meet education, experience, and good character requirements established by their boards of accountancy. In addition, CPAs must comply with ethical requirements as well as complete specified levels of continuing education in order to maintain an active CPA license. CPAs can offer a range of services; some CPAs specialize in tax preparation and planning.

Attorneys – People with this credential are licensed by state courts or their designees, such as the state bar. Generally, requirements include completion of a degree in law, passage of an ethics and bar exam and on-going continuing education. Attorneys can offer a range of services; some attorneys specialize in tax preparation and planning.

LIMITED REPRESENTATION RIGHTS: Preparers without any of the above credentials (also known as “unenrolled preparers”) have limited practice rights and may only represent clients whose returns they prepared and signed and only at the initial audit level.

NOTE: Registered Tax Return Preparers – Certain preparers became RTRPs under an IRS program that IRS is no longer able to enforce due to a District Court injunction. RTRPs passed an IRS competency test on Form 1040 tax preparation.

REMINDER: Everyone described above must have an IRS issued preparer tax identification number (PTIN) in order to legally prepare your tax return for compensation. Make certain your preparer has one and enters it on your return filed with the IRS. They are not required to enter it on the copy they provide you.

Page Last Reviewed or Updated: 10-Feb-2014

The How To Amend Your Tax Return

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