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How To File An Amended Tax Return

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How To File An Amended Tax Return

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

How to file an amended tax return Publication 530 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. How to file an amended tax return Tax questions. How to file an amended tax return Useful Items - You may want to see: What's New Simplified method for business use of home deduction. How to file an amended tax return  The IRS now provides a simplified method to determine your expenses for business use of your home. How to file an amended tax return For more information, see the Instructions for Schedule C (Form 1040). How to file an amended tax return Reminders Future developments. How to file an amended tax return  For the latest information about developments related to Publication 530, such as legislation enacted after it was published, go to www. How to file an amended tax return irs. How to file an amended tax return gov/pub530. How to file an amended tax return Residential energy credits. How to file an amended tax return  You may be able to take a credit if you made energy saving improvements to your home located in the United States in 2013. How to file an amended tax return See Form 5695, Residential Energy Credits, for more information. How to file an amended tax return Home Affordable Modification Program (HAMP). How to file an amended tax return  If you benefit from Pay-for-Performance Success Payments, the payments are not taxable under HAMP. How to file an amended tax return Hardest Hit Fund and Emergency Homeowners' Loan Programs. How to file an amended tax return  If you are a homeowner who received assistance under a State Housing Finance Agency Hardest Hit Fund program or an Emergency Homeowners' Loan Program, you may be able to deduct all of the payments you made on your mortgage during the year. How to file an amended tax return For details, see Hardest Hit Fund and Emergency Homeowners' Loan Programs under What You Can and Cannot Deduct, later. How to file an amended tax return Mortgage debt forgiveness. How to file an amended tax return  You can exclude from gross income any discharges of qualified principal residence indebtedness made after 2006 and before 2014. How to file an amended tax return You must reduce the basis of your principal residence (but not below zero) by the amount you exclude. How to file an amended tax return See Discharges of qualified principal residence indebtedness , later, and Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment), for more information. How to file an amended tax return Repayment of first-time homebuyer credit. How to file an amended tax return  Generally, you must repay any credit you claimed for a home you bought if you disposed of the home or it ceased to be your main home in 2013. How to file an amended tax return If you bought the home in 2008 and you owned and used it as your main home for all of 2013, you generally must continue repaying the credit with your 2013 tax return, but you do not have to attach Form 5405, Repayment of the First-Time Homebuyer Credit. How to file an amended tax return See Form 5405 and its instructions for details and for exceptions to the repayment rule. How to file an amended tax return Photographs of missing children. How to file an amended tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How to file an amended tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to file an amended tax return 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. How to file an amended tax return Introduction This publication provides tax information for homeowners. How to file an amended tax return Your home may be a house, condominium, cooperative apartment, mobile home, houseboat, or house trailer that contains sleeping space and toilet and cooking facilities. How to file an amended tax return The following topics are explained. How to file an amended tax return How you treat items such as settlement and closing costs, real estate taxes, sales taxes, home mortgage interest, and repairs. How to file an amended tax return What you can and cannot deduct on your tax return. How to file an amended tax return The tax credit you can claim if you received a mortgage credit certificate when you bought your home. How to file an amended tax return Why you should keep track of adjustments to the basis of your home. How to file an amended tax return (Your home's basis generally is what it cost; adjustments include the cost of any improvements you might make. How to file an amended tax return ) What records you should keep as proof of the basis and adjusted basis. How to file an amended tax return Comments and suggestions. How to file an amended tax return   We welcome your comments about this publication and your suggestions for future editions. How to file an amended tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to file an amended tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to file an amended tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file an amended tax return   You can send your comments from www. How to file an amended tax return irs. How to file an amended tax return gov/formspubs/. How to file an amended tax return Click on “More Information” and then on “Comment on Tax Forms and Publications”. How to file an amended tax return   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. How to file an amended tax return Ordering forms and publications. How to file an amended tax return   Visit www. How to file an amended tax return irs. How to file an amended tax return 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. How to file an amended tax return Internal Revenue Service 1201 N. How to file an amended tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to file an amended tax return   If you have a tax question, check the information available on IRS. How to file an amended tax return gov or call 1-800-829-1040. How to file an amended tax return We cannot answer tax questions sent to either of the above addresses. How to file an amended tax return Useful Items - You may want to see: Publication 523 Selling Your Home 527 Residential Rental Property 547 Casualties, Disasters, and Thefts 551 Basis of Assets 555 Community Property 587 Business Use of Your Home 936 Home Mortgage Interest Deduction Form (and Instructions) 5405 Repayment of the First-Time Homebuyer Credit 5695 Residential Energy Credits 8396 Mortgage Interest Credit See How To Get Tax Help , near the end of this publication, for information about getting publications and forms. How to file an amended tax return Prev  Up  Next   Home   More Online Publications