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How To Refile Taxes For 2012

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How To Refile Taxes For 2012

How to refile taxes for 2012 Part Two -   Excise Taxes Other Than Fuel Taxes Table of Contents 3. How to refile taxes for 2012   Environmental TaxesOil Spill Liability Tax ODCs Imported Taxable Products Floor Stocks Tax 4. How to refile taxes for 2012   Communications and Air Transportation TaxesUncollected Tax Report Communications TaxLocal-only service. How to refile taxes for 2012 Private communication service. How to refile taxes for 2012 Exemptions Credits or Refunds Air Transportation TaxesTransportation of Persons by Air International Air Travel Facilities Transportation of Property by Air Special Rules on Transportation Taxes 5. How to refile taxes for 2012   Manufacturers TaxesImporter. How to refile taxes for 2012 Use considered sale. How to refile taxes for 2012 Lease considered sale. How to refile taxes for 2012 Bonus goods. How to refile taxes for 2012 Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. How to refile taxes for 2012 Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. How to refile taxes for 2012 CoalExported. How to refile taxes for 2012 Taxable TiresQualifying intercity or local bus. How to refile taxes for 2012 Qualifying school bus. How to refile taxes for 2012 Gas Guzzler TaxVehicles not subject to tax. How to refile taxes for 2012 Imported automobiles. How to refile taxes for 2012 VaccinesConditions to allowance. How to refile taxes for 2012 Taxable Medical Devices 6. How to refile taxes for 2012   Retail Tax on Heavy Trucks, Trailers, and TractorsHighway vehicle. How to refile taxes for 2012 Vehicles not considered highway vehicles. How to refile taxes for 2012 Idling reduction device. How to refile taxes for 2012 Separate purchase. How to refile taxes for 2012 Leases. How to refile taxes for 2012 Exported vehicle. How to refile taxes for 2012 Tax on resale of tax-paid trailers and semitrailers. How to refile taxes for 2012 Use treated as sale. How to refile taxes for 2012 Sale. How to refile taxes for 2012 Long-term lease. How to refile taxes for 2012 Short-term lease. How to refile taxes for 2012 Related person. How to refile taxes for 2012 Exclusions from tax base. How to refile taxes for 2012 Sales not at arm's length. How to refile taxes for 2012 Installment sales. How to refile taxes for 2012 Repairs and modifications. How to refile taxes for 2012 Further manufacture. How to refile taxes for 2012 Rail trailers and rail vans. How to refile taxes for 2012 Parts and accessories. How to refile taxes for 2012 Trash containers. How to refile taxes for 2012 House trailers. How to refile taxes for 2012 Camper coaches or bodies for self-propelled mobile homes. How to refile taxes for 2012 Farm feed, seed, and fertilizer equipment. How to refile taxes for 2012 Ambulances and hearses. How to refile taxes for 2012 Truck-tractors. How to refile taxes for 2012 Concrete mixers. How to refile taxes for 2012 Registration requirement. How to refile taxes for 2012 Further manufacture. How to refile taxes for 2012 7. How to refile taxes for 2012   Ship Passenger Tax 8. How to refile taxes for 2012   Foreign Insurance TaxesPremium. How to refile taxes for 2012 9. How to refile taxes for 2012   Obligations Not in Registered Form 10. How to refile taxes for 2012   Indoor Tanning Services Tax 11. How to refile taxes for 2012   Patient-Centered Outcomes Research Fee 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 Refile Taxes For 2012

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