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Printable 1040ez Tax Form

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Printable 1040ez Tax Form

Printable 1040ez tax form 1. Printable 1040ez tax form   Fuel Taxes Table of Contents Definitions Information Returns Registration RequirementsAdditional information. Printable 1040ez tax form Gasoline and Aviation GasolineTaxable Events Gasoline Blendstocks Diesel Fuel and KeroseneTaxable Events Dyed Diesel Fuel and Dyed Kerosene Alaska and Feedstocks Back-up Tax Diesel-Water Fuel Emulsion Kerosene for Use in AviationTaxable Events Liability For Tax Surtax on any liquid used in a fractional ownership program aircraft as fuel Certificate for Commercial Aviation and Exempt UsesExempt use. Printable 1040ez tax form Reseller statement. Printable 1040ez tax form Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. Printable 1040ez tax form Deep-draft ocean-going vessels. Printable 1040ez tax form Passenger vessels. Printable 1040ez tax form Ocean-going barges. Printable 1040ez tax form State or local governments. Printable 1040ez tax form Cellulosic or Second Generation Biofuel Not Used as Fuel Biodiesel Sold as But Not Used as Fuel Definitions Excise taxes are imposed on all the following fuels. Printable 1040ez tax form Gasoline, including aviation gasoline and gasoline blendstocks. Printable 1040ez tax form Diesel fuel, including dyed diesel fuel. Printable 1040ez tax form Diesel-water fuel emulsion. Printable 1040ez tax form Kerosene, including dyed kerosene and kerosene used in aviation. Printable 1040ez tax form Other Fuels (including alternative fuels). Printable 1040ez tax form Compressed natural gas (CNG). Printable 1040ez tax form Fuels used in commercial transportation on inland waterways. Printable 1040ez tax form Any liquid used in a fractional ownership program aircraft as fuel. Printable 1040ez tax form The following terms are used throughout the discussion of fuel taxes. Printable 1040ez tax form Other terms are defined in the discussion of the specific fuels to which they pertain. Printable 1040ez tax form Agri-biodiesel. Printable 1040ez tax form   Agri-biodiesel means biodiesel derived solely from virgin oils, including esters derived from virgin vegetable oils from corn, soybeans, sunflower seeds, cottonseeds, canola, crambe, rapeseeds, safflowers, flaxseeds, rice bran, mustard seeds, and camelina, and from animal fats. Printable 1040ez tax form Approved terminal or refinery. Printable 1040ez tax form   This is a terminal operated by a registrant that is a terminal operator or a refinery operated by a registrant that is a refiner. Printable 1040ez tax form Biodiesel. Printable 1040ez tax form   Biodiesel means the monoalkyl esters of long chain fatty acids derived from plant or animal matter that meet the registration requirements for fuels and fuel additives established by the Environmental Protection Agency (EPA) under section 211 of the Clean Air Act, and the requirements of the American Society of Testing Materials (ASTM) D6751. Printable 1040ez tax form Blended taxable fuel. Printable 1040ez tax form   This means any taxable fuel produced outside the bulk transfer/terminal system by mixing taxable fuel on which excise tax has been imposed and any other liquid on which excise tax has not been imposed. Printable 1040ez tax form This does not include a mixture removed or sold during the calendar quarter if all such mixtures removed or sold by the blender contain less than 400 gallons of a liquid on which the tax has not been imposed. Printable 1040ez tax form Blender. Printable 1040ez tax form   This is the person that produces blended taxable fuel. Printable 1040ez tax form Bulk transfer. Printable 1040ez tax form   This is the transfer of taxable fuel by pipeline or vessel. Printable 1040ez tax form Bulk transfer/terminal system. Printable 1040ez tax form   This is the taxable fuel distribution system consisting of refineries, pipelines, vessels, and terminals. Printable 1040ez tax form Fuel in the supply tank of any engine, or in any tank car, railcar, trailer, truck, or other equipment suitable for ground transportation is not in the bulk transfer/terminal system. Printable 1040ez tax form Cellulosic biofuel. Printable 1040ez tax form   Cellulosic biofuel means any liquid fuel produced from any lignocellulosic or hemicellulosic matter that is available on a renewable or recurring basis that meets the registration requirements for fuels and fuel additives established by the EPA under section 211 of the Clean Air Act. Printable 1040ez tax form Cellulosic biofuel does not include any alcohol with a proof of less than 150 (without regard to denaturants). Printable 1040ez tax form For fuels sold or used after December 31, 2009, cellulosic biofuel does not include fuel of which more than 4% (determined by weight) is any combination of water and sediment, fuel of which the ash content is more than 1%, or fuel that has an acid number greater than 25. Printable 1040ez tax form Also see Second generation biofuel below. Printable 1040ez tax form Diesel-water fuel emulsion. Printable 1040ez tax form   A diesel-water fuel emulsion means an emulsion at least 14% of which is water. Printable 1040ez tax form The emulsion additive used to produce the fuel must be registered by a United States manufacturer with the EPA under section 211 of the Clean Air Act as in effect on March 31, 2003. Printable 1040ez tax form Dry lease aircraft exchange. Printable 1040ez tax form   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. Printable 1040ez tax form Enterer. Printable 1040ez tax form   This is the importer of record (under customs law) for the taxable fuel. Printable 1040ez tax form However, if the importer of record is acting as an agent, such as a customs broker, the person for whom the agent is acting is the enterer. Printable 1040ez tax form If there is no importer of record, the owner at the time of entry into the United States is the enterer. Printable 1040ez tax form Entry. Printable 1040ez tax form   Taxable fuel is entered into the United States when it is brought into the United States and applicable customs law requires that it be entered for consumption, use, or warehousing. Printable 1040ez tax form This does not apply to fuel brought into Puerto Rico (which is part of the U. Printable 1040ez tax form S. Printable 1040ez tax form customs territory), but does apply to fuel brought into the United States from Puerto Rico. Printable 1040ez tax form Fractional ownership aircraft program and fractional program aircraft. Printable 1040ez tax form   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. Printable 1040ez tax form Measurement of taxable fuel. Printable 1040ez tax form   Volumes of taxable fuel can be measured on the basis of actual volumetric gallons or gallons adjusted to 60 degrees Fahrenheit. Printable 1040ez tax form Other fuels. Printable 1040ez tax form   See Other Fuels (Including Alternative Fuels), later, and Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2. Printable 1040ez tax form Pipeline operator. Printable 1040ez tax form   This is the person that operates a pipeline within the bulk transfer/terminal system. Printable 1040ez tax form Position holder. Printable 1040ez tax form   This is the person that holds the inventory position in the taxable fuel in the terminal, as reflected in the records of the terminal operator. Printable 1040ez tax form You hold the inventory position when you have a contractual agreement with the terminal operator for the use of the storage facilities and terminaling services for the taxable fuel. Printable 1040ez tax form A terminal operator that owns taxable fuel in its terminal is a position holder. Printable 1040ez tax form Rack. Printable 1040ez tax form   This is a mechanism capable of delivering fuel into a means of transport other than a pipeline or vessel. Printable 1040ez tax form Refiner. Printable 1040ez tax form   This is any person that owns, operates, or otherwise controls a refinery. Printable 1040ez tax form Refinery. Printable 1040ez tax form   This is a facility used to produce taxable fuel and from which taxable fuel may be removed by pipeline, by vessel, or at a rack. Printable 1040ez tax form However, this term does not include a facility where only blended fuel, and no other type of fuel, is produced. Printable 1040ez tax form For this purpose, blended fuel is any mixture that would be blended taxable fuel if produced outside the bulk transfer/terminal system. Printable 1040ez tax form Registrant. Printable 1040ez tax form   This is a taxable fuel registrant (see Registration Requirements, later). Printable 1040ez tax form Removal. Printable 1040ez tax form   This is any physical transfer of taxable fuel. Printable 1040ez tax form It also means any use of taxable fuel other than as a material in the production of taxable fuel or Other Fuels. Printable 1040ez tax form However, taxable fuel is not removed when it evaporates or is otherwise lost or destroyed. Printable 1040ez tax form Renewable diesel. Printable 1040ez tax form   See Renewable Diesel Credits in chapter 2. Printable 1040ez tax form Sale. Printable 1040ez tax form   For taxable fuel not in a terminal, this is the transfer of title to, or substantial incidents of ownership in, taxable fuel to the buyer for money, services, or other property. Printable 1040ez tax form For taxable fuel in a terminal, this is the transfer of the inventory position if the transferee becomes the position holder for that taxable fuel. Printable 1040ez tax form Second generation biofuel. Printable 1040ez tax form   This is any liquid fuel derived by, or from, qualified feedstocks, and meets the registration requirements for fuels and fuel additives established by the Environmental Protection Agency under section 211 of the Clean Air Act (42 U. Printable 1040ez tax form S. Printable 1040ez tax form C. Printable 1040ez tax form 7545). Printable 1040ez tax form It also includes certain liquid fuel which is derived by, or from, any cultivated algae, cyanobacteria, or lemna. Printable 1040ez tax form It is not alcohol of less than 150 proof (disregard any added denaturants). Printable 1040ez tax form See Form 6478 for more information. Printable 1040ez tax form State. Printable 1040ez tax form   This includes any state, any of its political subdivisions, the District of Columbia, and the American Red Cross. Printable 1040ez tax form An Indian tribal government is treated as a state only if transactions involve the exercise of an essential tribal government function. Printable 1040ez tax form Taxable fuel. Printable 1040ez tax form   This means gasoline, diesel fuel, and kerosene. Printable 1040ez tax form Terminal. Printable 1040ez tax form   This is a storage and distribution facility supplied by pipeline or vessel, and from which taxable fuel may be removed at a rack. Printable 1040ez tax form It does not include a facility at which gasoline blendstocks are used in the manufacture of products other than finished gasoline if no gasoline is removed from the facility. Printable 1040ez tax form A terminal does not include any facility where finished gasoline, diesel fuel, or kerosene is stored if the facility is operated by a registrant and all such taxable fuel stored at the facility has been previously taxed upon removal from a refinery or terminal. Printable 1040ez tax form Terminal operator. Printable 1040ez tax form   This is any person that owns, operates, or otherwise controls a terminal. Printable 1040ez tax form Throughputter. Printable 1040ez tax form   This is any person that is a position holder or that owns taxable fuel within the bulk transfer/terminal system (other than in a terminal). Printable 1040ez tax form Vessel operator. Printable 1040ez tax form   This is the person that operates a vessel within the bulk transfer/terminal system. Printable 1040ez tax form However, vessel does not include a deep draft ocean-going vessel. Printable 1040ez tax form Information Returns Form 720-TO and Form 720-CS are information returns used to report monthly receipts and disbursements of liquid products. Printable 1040ez tax form A liquid product is any liquid transported into storage at a terminal or delivered out of a terminal. Printable 1040ez tax form For a list of products, see the product code table in the Instructions for Forms 720-TO and 720-CS. Printable 1040ez tax form The returns are due the last day of the month following the month in which the transaction occurs. Printable 1040ez tax form Generally, these returns can be filed on paper or electronically. Printable 1040ez tax form For information on filing electronically, see Publication 3536, Motor Fuel Excise Tax EDI Guide. Printable 1040ez tax form Publication 3536 is only available on the IRS website. Printable 1040ez tax form Form 720-TO. Printable 1040ez tax form   This information return is used by terminal operators to report receipts and disbursements of all liquid products to and from all approved terminals. Printable 1040ez tax form Each terminal operator must file a separate form for each approved terminal. Printable 1040ez tax form Form 720-CS. Printable 1040ez tax form   This information return must be filed by bulk transport carriers (barges, vessels, and pipelines) who receive liquid product from an approved terminal or deliver liquid product to an approved terminal. Printable 1040ez tax form Registration Requirements The following discussion applies to excise tax registration requirements for activities relating to fuels only. Printable 1040ez tax form See Form 637 for other persons who must register and for more information about registration. Printable 1040ez tax form Persons that are required to be registered. Printable 1040ez tax form   You are required to be registered if you are a: Blender; Enterer; Pipeline operator; Position holder; Refiner; Terminal operator; Vessel operator; Producer or importer of alcohol, biodiesel, agri-biodiesel, and renewable diesel; or Producer of cellulosic or second generation biofuel. Printable 1040ez tax form Persons that may register. Printable 1040ez tax form   You may, but are not required to, register if you are a: Feedstock user, Industrial user, Throughputter that is not a position holder, Ultimate vendor, Diesel-water fuel emulsion producer, Credit card issuer, or Alternative fuel claimant. Printable 1040ez tax form Ultimate vendors, credit card issuers, and alternative fuel claimants do not need to be registered to buy or sell fuel. Printable 1040ez tax form However, they must be registered to file claims for certain sales and uses of fuel. Printable 1040ez tax form See Form 637 for more information. Printable 1040ez tax form Taxable fuel registrant. Printable 1040ez tax form   This is an enterer, an industrial user, a refiner, a terminal operator, or a throughputter who received a Letter of Registration under the excise tax registration provisions and whose registration has not been revoked or suspended. Printable 1040ez tax form The term registrant as used in the discussions of these fuels means a taxable fuel registrant. Printable 1040ez tax form Additional information. Printable 1040ez tax form   See the Form 637 instructions for the information you must submit when you apply for registration. Printable 1040ez tax form Failure to register. Printable 1040ez tax form   The penalty for failure to register if you must register, unless due to reasonable cause, is $10,000 for the initial failure, and then $1,000 each day thereafter you fail to register. Printable 1040ez tax form Gasoline and Aviation Gasoline Gasoline. Printable 1040ez tax form   Gasoline means all products commonly or commercially known or sold as gasoline with an octane rating of 75 or more that are suitable for use as a motor fuel. Printable 1040ez tax form Gasoline includes any gasoline blend other than: Qualified ethanol and methanol fuel (at least 85 percent of the blend consists of alcohol produced from coal, including peat), Partially exempt ethanol and methanol fuel (at least 85 percent of the blend consists of alcohol produced from natural gas), or Denatured alcohol. Printable 1040ez tax form Gasoline also includes gasoline blendstocks, discussed later. Printable 1040ez tax form Aviation gasoline. Printable 1040ez tax form   This means all special grades of gasoline suitable for use in aviation reciprocating engines and covered by ASTM specification D910 or military specification MIL-G-5572. Printable 1040ez tax form Taxable Events The tax on gasoline is $. Printable 1040ez tax form 184 per gallon. Printable 1040ez tax form The tax on aviation gasoline is $. Printable 1040ez tax form 194 per gallon. Printable 1040ez tax form When used in a fractional ownership program aircraft, gasoline also is subject to a surtax of $. Printable 1040ez tax form 141 per gallon. Printable 1040ez tax form See Surtax on any liquid used in a fractional ownership program aircraft as fuel, later. Printable 1040ez tax form Tax is imposed on the removal, entry, or sale of gasoline. Printable 1040ez tax form Each of these events is discussed later. Printable 1040ez tax form Also, see the special rules that apply to gasoline blendstocks, later. Printable 1040ez tax form If the tax is paid on the gasoline in more than one event, a refund may be allowed for the “second” tax paid. Printable 1040ez tax form See Refunds of Second Tax in chapter 2. Printable 1040ez tax form Removal from terminal. Printable 1040ez tax form   All removals of gasoline at a terminal rack are taxable. Printable 1040ez tax form The position holder for that gasoline is liable for the tax. Printable 1040ez tax form Two-party exchanges. Printable 1040ez tax form   In a two-party exchange, the receiving person, not the delivering person, is liable for the tax imposed on the removal of taxable fuel from the terminal at the terminal rack. Printable 1040ez tax form A two-party exchange means a transaction (other than a sale) where the delivering person and receiving person are both taxable fuel registrants and all of the following apply. Printable 1040ez tax form The transaction includes a transfer from the delivering person, who holds the inventory position for the taxable fuel in the terminal as reflected in the records of the terminal operator. Printable 1040ez tax form The exchange transaction occurs before or at the same time as removal across the rack by the receiving person. Printable 1040ez tax form The terminal operator in its records treats the receiving person as the person that removes the product across the terminal rack for purposes of reporting the transaction on Form 720-TO. Printable 1040ez tax form The transaction is subject to a written contract. Printable 1040ez tax form Terminal operator's liability. Printable 1040ez tax form   The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator and is not a registrant. Printable 1040ez tax form   However, a terminal operator meeting all the following conditions at the time of the removal will not be liable for the tax. Printable 1040ez tax form The terminal operator is a registrant. Printable 1040ez tax form The terminal operator has an unexpired notification certificate (discussed later) from the position holder. Printable 1040ez tax form The terminal operator has no reason to believe any information on the certificate is false. Printable 1040ez tax form Removal from refinery. Printable 1040ez tax form   The removal of gasoline from a refinery is taxable if the removal meets either of the following conditions. Printable 1040ez tax form It is made by bulk transfer and the refiner, the owner of the gasoline immediately before the removal, or the operator of the pipeline or vessel is not a registrant. Printable 1040ez tax form It is made at the refinery rack. Printable 1040ez tax form The refiner is liable for the tax. Printable 1040ez tax form Exception. Printable 1040ez tax form   The tax does not apply to a removal of gasoline at the refinery rack if all the following requirements are met. Printable 1040ez tax form The gasoline is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. Printable 1040ez tax form The gasoline is received at a facility operated by a registrant and located within the bulk transfer/terminal system. Printable 1040ez tax form The removal from the refinery is by railcar. Printable 1040ez tax form The same person operates the refinery and the facility at which the gasoline is received. Printable 1040ez tax form Entry into the United States. Printable 1040ez tax form   The entry of gasoline into the United States is taxable if the entry meets either of the following conditions. Printable 1040ez tax form It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. Printable 1040ez tax form It is not made by bulk transfer. Printable 1040ez tax form The enterer is liable for the tax. Printable 1040ez tax form Importer of record's liability. Printable 1040ez tax form   The importer of record is jointly and severally liable for the tax with the enterer if the importer of record is not the enterer of the taxable fuel and the enterer is not a taxable fuel registrant. Printable 1040ez tax form   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. Printable 1040ez tax form The importer of record has an unexpired notification certificate (discussed later) from the enterer. Printable 1040ez tax form The importer of record has no reason to believe any information in the certificate is false. Printable 1040ez tax form Customs bond. Printable 1040ez tax form   The customs bond will not be charged for the tax imposed on the entry of the gasoline if at the time of entry the surety has an unexpired notification certificate from the enterer and has no reason to believe any information in the certificate is false. Printable 1040ez tax form Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. Printable 1040ez tax form   The removal by bulk transfer of gasoline from a terminal is taxable if the position holder for the gasoline or the operator of the pipeline or vessel is not a registrant. Printable 1040ez tax form The position holder is liable for the tax. Printable 1040ez tax form The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. Printable 1040ez tax form However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. Printable 1040ez tax form Bulk transfers not received at approved terminal or refinery. Printable 1040ez tax form   The removal by bulk transfer of gasoline from a terminal or refinery, or the entry of gasoline by bulk transfer into the United States, is taxable if the following conditions apply. Printable 1040ez tax form No tax was previously imposed (as discussed earlier) on any of the following events. Printable 1040ez tax form The removal from the refinery. Printable 1040ez tax form The entry into the United States. Printable 1040ez tax form The removal from a terminal by an unregistered position holder. Printable 1040ez tax form Upon removal from the pipeline or vessel, the gasoline is not received at an approved terminal or refinery (or at another pipeline or vessel). Printable 1040ez tax form   The owner of the gasoline when it is removed from the pipeline or vessel is liable for the tax. Printable 1040ez tax form However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. Printable 1040ez tax form The owner is a registrant. Printable 1040ez tax form The owner has an unexpired notification certificate (discussed later) from the operator of the terminal or refinery where the gasoline is received. Printable 1040ez tax form The owner has no reason to believe any information on the certificate is false. Printable 1040ez tax form The operator of the facility where the gasoline is received is liable for the tax if the owner meets these conditions. Printable 1040ez tax form The operator is jointly and severally liable if the owner does not meet these conditions. Printable 1040ez tax form Sales to unregistered person. Printable 1040ez tax form   The sale of gasoline located within the bulk transfer/terminal system to a person that is not a registrant is taxable if tax was not previously imposed under any of the events discussed earlier. Printable 1040ez tax form   The seller is liable for the tax. Printable 1040ez tax form However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. Printable 1040ez tax form   The seller is a registrant. Printable 1040ez tax form The seller has an unexpired notification certificate (discussed later) from the buyer. Printable 1040ez tax form The seller has no reason to believe any information on the certificate is false. Printable 1040ez tax form The buyer of the gasoline is liable for the tax if the seller meets these conditions. Printable 1040ez tax form The buyer is jointly and severally liable if the seller does not meet these conditions. Printable 1040ez tax form Exception. Printable 1040ez tax form   The tax does not apply to a sale if all of the following apply. Printable 1040ez tax form The buyer's principal place of business is not in the United States. Printable 1040ez tax form The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. Printable 1040ez tax form The seller is a registrant and the exporter of record. Printable 1040ez tax form The fuel was exported. Printable 1040ez tax form Removal or sale of blended gasoline. Printable 1040ez tax form   The removal or sale of blended gasoline by the blender is taxable. Printable 1040ez tax form See Blended taxable fuel under Definitions, earlier. Printable 1040ez tax form   The blender is liable for the tax. Printable 1040ez tax form The tax is figured on the number of gallons not previously subject to the tax on gasoline. Printable 1040ez tax form   Persons who blend alcohol with gasoline to produce an alcohol fuel mixture outside the bulk transfer/terminal system must pay the gasoline tax on the volume of alcohol in the mixture. Printable 1040ez tax form See Form 720 to report this tax. Printable 1040ez tax form You also must be registered with the IRS as a blender. Printable 1040ez tax form See Form 637. Printable 1040ez tax form   However, if an untaxed liquid is sold as taxed taxable fuel and that untaxed liquid is used to produce blended taxable fuel, the person that sold the untaxed liquid is jointly and severally liable for the tax imposed on the blender's sale or removal of the blended taxable fuel. Printable 1040ez tax form Notification certificate. Printable 1040ez tax form   The notification certificate is used to notify a person of the registration status of the registrant. Printable 1040ez tax form A copy of the registrant's letter of registration cannot be used as a notification certificate. Printable 1040ez tax form A model notification certificate is shown in the Appendix as Model Certificate C. Printable 1040ez tax form A notification certificate must contain all information necessary to complete the model. Printable 1040ez tax form   The certificate may be included as part of any business records normally used for a sale. Printable 1040ez tax form A certificate expires on the earlier of the date the registrant provides a new certificate, or the date the recipient of the certificate is notified that the registrant's registration has been revoked or suspended. Printable 1040ez tax form The registrant must provide a new certificate if any information on a certificate has changed. Printable 1040ez tax form Additional persons liable. Printable 1040ez tax form   When the person liable for the tax willfully fails to pay the tax, joint and several liability for the tax is imposed on: Any officer, employee, or agent of the person who is under a duty to ensure the payment of the tax and who willfully fails to perform that duty, or Anyone who willfully causes the person to fail to pay the tax. Printable 1040ez tax form Gasoline Blendstocks Gasoline blendstocks may be subject to $. Printable 1040ez tax form 001 per gallon LUST tax as discussed below. Printable 1040ez tax form Gasoline includes gasoline blendstocks. Printable 1040ez tax form The previous discussions apply to these blendstocks. Printable 1040ez tax form However, if certain conditions are met, the removal, entry, or sale of gasoline blendstocks are taxed at $. Printable 1040ez tax form 001 per gallon or are not subject to the excise tax. Printable 1040ez tax form Blendstocks. Printable 1040ez tax form   Gasoline blendstocks are: Alkylate, Butane, Butene, Catalytically cracked gasoline, Coker gasoline, Ethyl tertiary butyl ether (ETBE), Hexane, Hydrocrackate, Isomerate, Methyl tertiary butyl ether (MTBE), Mixed xylene (not including any separated isomer of xylene), Natural gasoline, Pentane, Pentane mixture, Polymer gasoline, Raffinate, Reformate, Straight-run gasoline, Straight-run naphtha, Tertiary amyl methyl ether (TAME), Tertiary butyl alcohol (gasoline grade) (TBA), Thermally cracked gasoline, and Toluene. Printable 1040ez tax form   However, gasoline blendstocks do not include any product that cannot be used without further processing in the production of finished gasoline. Printable 1040ez tax form Not used to produce finished gasoline. Printable 1040ez tax form   Gasoline blendstocks not used to produce finished gasoline are not taxable (other than LUST) if the following conditions are met. Printable 1040ez tax form Removals and entries not connected to sale. Printable 1040ez tax form   Nonbulk removals and entries are not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) is a registrant. Printable 1040ez tax form Removals and entries connected to sale. Printable 1040ez tax form   Nonbulk removals and entries are not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) is a registrant, and at the time of the sale, meets the following requirements. Printable 1040ez tax form The person has an unexpired certificate (discussed later) from the buyer. Printable 1040ez tax form The person has no reason to believe any information in the certificate is false. Printable 1040ez tax form Sales after removal or entry. Printable 1040ez tax form   The sale of a gasoline blendstock that was not subject to tax on its nonbulk removal or entry, as discussed earlier, is taxable. Printable 1040ez tax form The seller is liable for the tax. Printable 1040ez tax form However, the sale is not taxable if, at the time of the sale, the seller meets the following requirements. Printable 1040ez tax form The seller has an unexpired certificate (discussed next) from the buyer. Printable 1040ez tax form The seller has no reason to believe any information in the certificate is false. Printable 1040ez tax form Certificate of buyer. Printable 1040ez tax form   The certificate from the buyer certifies the gasoline blendstocks will not be used to produce finished gasoline. Printable 1040ez tax form The certificate may be included as part of any business records normally used for a sale. Printable 1040ez tax form A model certificate is shown in the Appendix as Model Certificate D. Printable 1040ez tax form The certificate must contain all information necessary to complete the model. Printable 1040ez tax form   A certificate expires on the earliest of the following dates. Printable 1040ez tax form The date 1 year after the effective date (not earlier than the date signed) of the certificate. Printable 1040ez tax form The date a new certificate is provided to the seller. Printable 1040ez tax form The date the seller is notified that the buyer's right to provide a certificate has been withdrawn. Printable 1040ez tax form The buyer must provide a new certificate if any information on a certificate has changed. Printable 1040ez tax form   The IRS may withdraw the buyer's right to provide a certificate if that buyer uses the gasoline blendstocks in the production of finished gasoline or resells the blendstocks without getting a certificate from its buyer. Printable 1040ez tax form Received at approved terminal or refinery. Printable 1040ez tax form   The nonbulk removal or entry of gasoline blendstocks received at an approved terminal or refinery is not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) meets all the following requirements. Printable 1040ez tax form The person is a registrant. Printable 1040ez tax form The person has an unexpired notification certificate (discussed earlier) from the operator of the terminal or refinery where the gasoline blendstocks are received. Printable 1040ez tax form The person has no reason to believe any information on the certificate is false. Printable 1040ez tax form Bulk transfers to registered industrial user. Printable 1040ez tax form   The removal of gasoline blendstocks from a pipeline or vessel is not taxable (other than LUST) if the blendstocks are received by a registrant that is an industrial user. Printable 1040ez tax form An industrial user is any person that receives gasoline blendstocks by bulk transfer for its own use in the manufacture of any product other than finished gasoline. Printable 1040ez tax form Credits or Refunds. Printable 1040ez tax form   A credit or refund of the gasoline tax may be allowable if gasoline is used for a nontaxable purpose or exempt use. Printable 1040ez tax form For more information, see chapter 2. Printable 1040ez tax form Diesel Fuel and Kerosene Generally, diesel fuel and kerosene are taxed in the same manner as gasoline (discussed earlier). Printable 1040ez tax form However, special rules (discussed later) apply to dyed diesel fuel and dyed kerosene, and to undyed diesel fuel and undyed kerosene sold or used in Alaska for certain nontaxable uses and undyed kerosene used for a feedstock purpose. Printable 1040ez tax form Diesel fuel means: Any liquid that without further processing or blending is suitable for use as a fuel in a diesel-powered highway vehicle or train, and Transmix. Printable 1040ez tax form A liquid is suitable for this use if the liquid has practical and commercial fitness for use in the propulsion engine of a diesel-powered highway vehicle or diesel-powered train. Printable 1040ez tax form A liquid may possess this practical and commercial fitness even though the specified use is not the predominant use of the liquid. Printable 1040ez tax form However, a liquid does not possess this practical and commercial fitness solely by reason of its possible or rare use as a fuel in the propulsion engine of a diesel-powered highway vehicle or diesel-powered train. Printable 1040ez tax form Diesel fuel does not include gasoline, kerosene, excluded liquid, No. Printable 1040ez tax form 5 and No. Printable 1040ez tax form 6 fuel oils covered by ASTM specification D396, or F-76 (Fuel Naval Distillate) covered by military specification MIL-F-16884. Printable 1040ez tax form An excluded liquid is either of the following. Printable 1040ez tax form A liquid that contains less than 4% normal paraffins. Printable 1040ez tax form A liquid with all the following properties. Printable 1040ez tax form Distillation range of 125 degrees Fahrenheit or less. Printable 1040ez tax form Sulfur content of 10 ppm or less. Printable 1040ez tax form Minimum color of +27 Saybolt. Printable 1040ez tax form Transmix means a by-product of refined products created by the mixing of different specification products during pipeline transportation. Printable 1040ez tax form Kerosene. Printable 1040ez tax form   This means any of the following liquids. Printable 1040ez tax form One of the two grades of kerosene (No. Printable 1040ez tax form 1-K and No. Printable 1040ez tax form 2-K) covered by ASTM specification D3699. Printable 1040ez tax form Kerosene-type jet fuel covered by ASTM specification D1655 or military specification MIL-DTL-5624T (Grade JP-5) or MIL-DTL-83133E (Grade JP-8). Printable 1040ez tax form See Kerosene for Use in Aviation, later. Printable 1040ez tax form   However, kerosene does not include excluded liquid, discussed earlier. Printable 1040ez tax form   Kerosene also includes any liquid that would be described above but for the presence of a dye of the type used to dye kerosene for a nontaxable use. Printable 1040ez tax form Diesel-powered highway vehicle. Printable 1040ez tax form   This is any self-propelled vehicle designed to carry a load over public highways (whether or not also designed to perform other functions) and propelled by a diesel-powered engine. Printable 1040ez tax form Specially designed mobile machinery for nontransportation functions and vehicles specially designed for off-highway transportation are generally not considered diesel-powered highway vehicles. Printable 1040ez tax form For more information about these vehicles and for information about vehicles not considered highway vehicles, see Off-Highway Business Use (No. Printable 1040ez tax form 2) in chapter 2. Printable 1040ez tax form Diesel-powered train. Printable 1040ez tax form   This is any diesel-powered equipment or machinery that rides on rails. Printable 1040ez tax form The term includes a locomotive, work train, switching engine, and track maintenance machine. Printable 1040ez tax form Taxable Events The tax on diesel fuel and kerosene is $. Printable 1040ez tax form 244 per gallon. Printable 1040ez tax form It is imposed on the removal, entry, or sale of diesel fuel and kerosene. Printable 1040ez tax form Each of these events is discussed later. Printable 1040ez tax form Only the $. Printable 1040ez tax form 001 LUST tax applies to dyed diesel fuel and dyed kerosene, discussed later. Printable 1040ez tax form If the tax is paid on the diesel fuel or kerosene in more than one event, a refund may be allowed for the “second” tax paid. Printable 1040ez tax form See Refunds of Second Tax in chapter 2. Printable 1040ez tax form Use in certain intercity and local buses. Printable 1040ez tax form   Dyed diesel fuel and dyed kerosene cannot be used in certain intercity and local buses. Printable 1040ez tax form A claim for $. Printable 1040ez tax form 17 per gallon may be made by the registered ultimate vendor (under certain conditions) or the ultimate purchaser for undyed diesel fuel or undyed kerosene sold for use in certain intercity or local buses. Printable 1040ez tax form An intercity or local bus is a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. Printable 1040ez tax form The bus must be engaged in one of the following activities. Printable 1040ez tax form Scheduled transportation along regular routes regardless of the size of the bus. Printable 1040ez tax form Nonscheduled transportation if the seating capacity of the bus is at least 20 adults (not including the driver). Printable 1040ez tax form A bus is available to the general public if the bus is available for hire to more than a limited number of persons, groups, or organizations. Printable 1040ez tax form Removal from terminal. Printable 1040ez tax form   All removals of diesel fuel and kerosene at a terminal rack are taxable. Printable 1040ez tax form The position holder for that fuel is liable for the tax. Printable 1040ez tax form Two-party exchanges. Printable 1040ez tax form   In a two-party exchange, the receiving person, not the delivering person, is liable for the tax imposed on the removal of taxable fuel from the terminal at the terminal rack. Printable 1040ez tax form A two-party exchange means a transaction (other than a sale) where the delivering person and receiving person are both taxable fuel registrants and all of the following apply. Printable 1040ez tax form The transaction includes a transfer from the delivering person, who holds the inventory position for the taxable fuel in the terminal as reflected in the records of the terminal operator. Printable 1040ez tax form The exchange transaction occurs before or at the same time as completion of removal across the rack by the receiving person. Printable 1040ez tax form The terminal operator in its records treats the receiving person as the person that removes the product across the terminal rack for purposes of reporting the transaction on Form 720-TO. Printable 1040ez tax form The transaction is subject to a written contract. Printable 1040ez tax form Terminal operator's liability. Printable 1040ez tax form   The terminal operator is jointly and severally liable for the tax if the terminal operator provides any person with any bill of lading, shipping paper, or similar document indicating that diesel fuel or kerosene is dyed (discussed later). Printable 1040ez tax form   The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator and is not a registrant. Printable 1040ez tax form However, a terminal operator will not be liable for the tax in this situation if, at the time of the removal, the following conditions are met. Printable 1040ez tax form The terminal operator is a registrant. Printable 1040ez tax form The terminal operator has an unexpired notification certificate (discussed under Gasoline) from the position holder. Printable 1040ez tax form The terminal operator has no reason to believe any information on the certificate is false. Printable 1040ez tax form Removal from refinery. Printable 1040ez tax form   The removal of diesel fuel or kerosene from a refinery is taxable if the removal meets either of the following conditions. Printable 1040ez tax form It is made by bulk transfer and the refiner, the owner of the fuel immediately before the removal, or the operator of the pipeline or vessel is not a registrant. Printable 1040ez tax form It is made at the refinery rack. Printable 1040ez tax form The refiner is liable for the tax. Printable 1040ez tax form Exception. Printable 1040ez tax form   The tax does not apply to a removal of diesel fuel or kerosene at the refinery rack if all the following conditions are met. Printable 1040ez tax form The diesel fuel or kerosene is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. Printable 1040ez tax form The diesel fuel or kerosene is received at a facility operated by a registrant and located within the bulk transfer/terminal system. Printable 1040ez tax form The removal from the refinery is by: Railcar and the same person operates the refinery and the facility at which the diesel fuel or kerosene is received, or For diesel fuel only, a trailer or semi-trailer used exclusively to transport the diesel fuel from a refinery (described in (1)) to a facility (described in (2)) less than 20 miles from the refinery. Printable 1040ez tax form Entry into the United States. Printable 1040ez tax form   The entry of diesel fuel or kerosene into the United States is taxable if the entry meets either of the following conditions. Printable 1040ez tax form It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. Printable 1040ez tax form It is not made by bulk transfer. Printable 1040ez tax form The enterer is liable for the tax. Printable 1040ez tax form Importer of record's liability. Printable 1040ez tax form   The importer of record is jointly and severally liable for the tax with the enterer if the importer of record is not the enterer of the taxable fuel and the enterer is not a taxable fuel registrant. Printable 1040ez tax form   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. Printable 1040ez tax form The importer of record has an unexpired notification certificate (discussed under Gasoline) from the enterer. Printable 1040ez tax form The importer of record has no reason to believe any information in the certificate is false. Printable 1040ez tax form Customs bond. Printable 1040ez tax form   The customs bond will not be charged for the tax imposed on the entry of the diesel fuel or kerosene if at the time of entry the surety has an unexpired notification certificate from the enterer and has no reason to believe any information in the certificate is false. Printable 1040ez tax form Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. Printable 1040ez tax form   The removal by bulk transfer of diesel fuel or kerosene from a terminal is taxable if the position holder for that fuel or the operator of the pipeline or vessel is not a registrant. Printable 1040ez tax form The position holder is liable for the tax. Printable 1040ez tax form The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. Printable 1040ez tax form However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. Printable 1040ez tax form Bulk transfers not received at approved terminal or refinery. Printable 1040ez tax form   The removal by bulk transfer of diesel fuel or kerosene from a terminal or refinery or the entry of diesel fuel or kerosene by bulk transfer into the United States is taxable if the following conditions apply. Printable 1040ez tax form No tax was previously imposed (as discussed earlier) on any of the following events. Printable 1040ez tax form The removal from the refinery. Printable 1040ez tax form The entry into the United States. Printable 1040ez tax form The removal from a terminal by an unregistered position holder. Printable 1040ez tax form Upon removal from the pipeline or vessel, the diesel fuel or kerosene is not received at an approved terminal or refinery (or at another pipeline or vessel). Printable 1040ez tax form   The owner of the diesel fuel or kerosene when it is removed from the pipeline or vessel is liable for the tax. Printable 1040ez tax form However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. Printable 1040ez tax form The owner is a registrant. Printable 1040ez tax form The owner has an unexpired notification certificate (discussed under Gasoline) from the operator of the terminal or refinery where the diesel fuel or kerosene is received. Printable 1040ez tax form The owner has no reason to believe any information on the certificate is false. Printable 1040ez tax form The operator of the facility where the diesel fuel or kerosene is received is liable for the tax if the owner meets these conditions. Printable 1040ez tax form The operator is jointly and severally liable if the owner does not meet these conditions. Printable 1040ez tax form Sales to unregistered person. Printable 1040ez tax form   The sale of diesel fuel or kerosene located within the bulk transfer/terminal system to a person that is not a registrant is taxable if tax was not previously imposed under any of the events discussed earlier. Printable 1040ez tax form   The seller is liable for the tax. Printable 1040ez tax form However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. Printable 1040ez tax form The seller is a registrant. Printable 1040ez tax form The seller has an unexpired notification certificate (discussed under Gasoline) from the buyer. Printable 1040ez tax form The seller has no reason to believe any information on the certificate is false. Printable 1040ez tax form The buyer of the diesel fuel or kerosene is liable for the tax if the seller meets these conditions. Printable 1040ez tax form The buyer is jointly and severally liable if the seller does not meet these conditions. Printable 1040ez tax form Exception. Printable 1040ez tax form   The tax does not apply to a sale if all of the following apply. Printable 1040ez tax form The buyer's principal place of business is not in the United States. Printable 1040ez tax form The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. Printable 1040ez tax form The seller is a registrant and the exporter of record. Printable 1040ez tax form The fuel was exported. Printable 1040ez tax form Removal or sale of blended diesel fuel or kerosene. Printable 1040ez tax form   The removal or sale of blended diesel fuel or blended kerosene by the blender is taxable. Printable 1040ez tax form Blended taxable fuel produced using biodiesel is subject to the tax. Printable 1040ez tax form See Blended taxable fuel under Definitions, earlier. Printable 1040ez tax form   The blender is liable for the tax. Printable 1040ez tax form The tax is figured on the number of gallons not previously subject to the tax. Printable 1040ez tax form   Persons who blend biodiesel with undyed diesel fuel to produce and sell or use a biodiesel mixture outside the bulk transfer/terminal system must pay the diesel fuel tax on the volume of biodiesel in the mixture. Printable 1040ez tax form Generally, the biodiesel mixture must be diesel fuel (defined earlier). Printable 1040ez tax form See Form 720 to report this tax. Printable 1040ez tax form You also must be registered by the IRS as a blender. Printable 1040ez tax form See Form 637 for more information. Printable 1040ez tax form   However, if an untaxed liquid is sold as taxable fuel and that untaxed liquid is used to produce blended taxable fuel, the person that sold the untaxed liquid is jointly and severally liable for the tax imposed on the blender's sale or removal of the blended taxable fuel. Printable 1040ez tax form Additional persons liable. Printable 1040ez tax form   When the person liable for the tax willfully fails to pay the tax, joint and several liability for the tax applies to: Any officer, employee, or agent of the person who is under a duty to ensure the payment of the tax and who willfully fails to perform that duty; or Anyone who willfully causes the person to fail to pay the tax. Printable 1040ez tax form Credits or Refunds. Printable 1040ez tax form   A credit or refund is allowable for the tax on undyed diesel fuel or undyed kerosene used for a nontaxable use. Printable 1040ez tax form For more information, see chapter 2. Printable 1040ez tax form Dyed Diesel Fuel and Dyed Kerosene Dyed diesel fuel and dyed kerosene are subject to $. Printable 1040ez tax form 001 per gallon LUST tax as discussed below, unless the fuel is for export. Printable 1040ez tax form The excise tax is not imposed on the removal, entry, or sale of diesel fuel or kerosene (other than the LUST tax) if all the following tests are met. Printable 1040ez tax form The person otherwise liable for tax (for example, the position holder) is a registrant. Printable 1040ez tax form In the case of a removal from a terminal, the terminal is an approved terminal. Printable 1040ez tax form The diesel fuel or kerosene satisfies the dyeing requirements (described next). Printable 1040ez tax form Dyeing requirements. Printable 1040ez tax form   Diesel fuel or kerosene satisfies the dyeing requirements only if it satisfies the following requirements. Printable 1040ez tax form It contains the dye Solvent Red 164 (and no other dye) at a concentration spectrally equivalent to at least 3. Printable 1040ez tax form 9 pounds of the solid dye standard Solvent Red 26 per thousand barrels of fuel or any dye of a type and in a concentration that has been approved by the Commissioner. Printable 1040ez tax form Is indelibly dyed by mechanical injection. Printable 1040ez tax form See section 6 of Notice 2005-80 for transition rules that apply until final regulations are issued by the IRS. Printable 1040ez tax form Notice required. Printable 1040ez tax form   A legible and conspicuous notice stating either: DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE or DYED KEROSENE, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE must be: Provided by the terminal operator to any person that receives dyed diesel fuel or dyed kerosene at a terminal rack of that operator, and Posted by a seller on any retail pump or other delivery facility where it sells dyed diesel fuel or dyed kerosene for use by its buyer. Printable 1040ez tax form   The notice under item (1) must be provided by the time of the removal and must appear on all shipping papers, bills of lading, and similar documents accompanying the removal of the fuel. Printable 1040ez tax form   Any seller that fails to post the required notice under item (2) is presumed to know that the fuel will be used for a taxable use (a use other than a nontaxable use listed later). Printable 1040ez tax form That seller is subject to the penalty described next. Printable 1040ez tax form Penalty. Printable 1040ez tax form   A penalty is imposed on a person if any of the following situations apply. Printable 1040ez tax form Any dyed fuel is sold or held for sale by the person for a use the person knows or has reason to know is not a nontaxable use of the fuel. Printable 1040ez tax form Any dyed fuel is held for use or used by the person for a use other than a nontaxable use and the person knew, or had reason to know, that the fuel was dyed. Printable 1040ez tax form The person willfully alters, chemically or otherwise, or attempts to so alter, the strength or composition of any dye in dyed fuel. Printable 1040ez tax form The person has knowledge that a dyed fuel that has been altered, as described in (3) above, sells or holds for sale such fuel for any use for which the person knows or has reason to know is not a nontaxable use of the fuel. Printable 1040ez tax form   The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. Printable 1040ez tax form After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. Printable 1040ez tax form   This penalty is in addition to any tax imposed on the fuel. Printable 1040ez tax form   If the penalty is imposed, each officer, employee, or agent of a business entity who willfully participated in any act giving rise to the penalty is jointly and severally liable with that entity for the penalty. Printable 1040ez tax form   There is no administrative appeal or review allowed for the third and subsequent penalty imposed by section 6715 on any person except for: Fraud or a mistake in the chemical analysis, or Mathematical calculation of the penalty. Printable 1040ez tax form   If you are liable for the penalty, you may also be liable for the back-up tax, discussed later. Printable 1040ez tax form However, the penalty applies only to dyed diesel fuel and dyed kerosene, while the back-up tax may apply to other fuels. Printable 1040ez tax form The penalty may apply if the fuel is held for sale or use for a taxable use while the back-up tax does not apply unless the fuel is delivered into a fuel supply tank. Printable 1040ez tax form Exception to penalty. Printable 1040ez tax form   The penalty under item (3) will not apply in any of the following situations. Printable 1040ez tax form Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with any undyed liquid and the resulting product meets the dyeing requirements. Printable 1040ez tax form Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with any other liquid (other than diesel fuel or kerosene) that contains the type and amount of dye required to meet the dyeing requirements. Printable 1040ez tax form The alteration or attempted alteration occurs in an exempt area of Alaska. Printable 1040ez tax form See Removal for sale or use in Alaska, later. Printable 1040ez tax form Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with diesel fuel or kerosene not meeting the dyeing requirements and the blending occurs as part of a nontaxable use (other than export), discussed later. Printable 1040ez tax form Alaska and Feedstocks Tax of $. Printable 1040ez tax form 001 per gallon is imposed on: Undyed diesel fuel or undyed kerosene sold or used in Alaska for certain nontaxable uses (see Later sales on page 10). Printable 1040ez tax form Undyed kerosene used for feedstock purposes. Printable 1040ez tax form Removal for sale or use in Alaska. Printable 1040ez tax form   No tax is imposed on the removal, entry, or sale of diesel fuel or kerosene in Alaska for ultimate sale or use in certain areas of Alaska for certain nontaxable uses. Printable 1040ez tax form The removal or entry of any diesel fuel or kerosene is not taxed if all the following requirements are satisfied. Printable 1040ez tax form The person otherwise liable for the tax (position holder, refiner, or enterer): Is a registrant, Can show satisfactory evidence of the nontaxable nature of the transaction, and Has no reason to believe the evidence is false. Printable 1040ez tax form In the case of a removal from a terminal, the terminal is an approved terminal. Printable 1040ez tax form The owner of the fuel immediately after the removal or entry holds the fuel for its own use in a nontaxable use (discussed later) or is a qualified dealer. Printable 1040ez tax form   If all three of the requirements above are not met, then tax is imposed at $. Printable 1040ez tax form 244 per gallon. Printable 1040ez tax form   A qualified dealer is any person that holds a qualified dealer license from the state of Alaska or has been registered by the IRS as a qualified retailer. Printable 1040ez tax form Satisfactory evidence may include copies of qualified dealer licenses or exemption certificates obtained for state tax purposes. Printable 1040ez tax form Later sales. Printable 1040ez tax form   The excise tax applies to diesel fuel or kerosene sold by a qualified dealer after the removal or entry. Printable 1040ez tax form The tax is imposed at the time of the sale and the qualified dealer is liable for the tax. Printable 1040ez tax form However, the sale is not taxable (other than the LUST tax at $. Printable 1040ez tax form 001 per gallon) if all the following requirements are met. Printable 1040ez tax form The fuel is sold in Alaska for certain nontaxable uses. Printable 1040ez tax form The buyer buys the fuel for its own use in a nontaxable use or is a qualified dealer. Printable 1040ez tax form The seller can show satisfactory evidence of the nontaxable nature of the transaction and has no reason to believe the evidence is false. Printable 1040ez tax form Feedstock purposes. Printable 1040ez tax form   The $. Printable 1040ez tax form 001 per gallon LUST tax is imposed on the removal or entry of undyed kerosene if all the following conditions are met. Printable 1040ez tax form The person otherwise liable for tax (position holder, refiner, or enterer) is a registrant. Printable 1040ez tax form In the case of a removal from a terminal, the terminal is an approved terminal. Printable 1040ez tax form Either: The person otherwise liable for tax uses the kerosene for a feedstock purpose, or The kerosene is sold for use by the buyer for a feedstock purpose and, at the time of the sale, the person otherwise liable for tax has an unexpired certificate (described later) from the buyer and has no reason to believe any information on the certificate is false. Printable 1040ez tax form   If all of the requirements above are not met, then tax is imposed at $. Printable 1040ez tax form 244 per gallon. Printable 1040ez tax form   Kerosene is used for a feedstock purpose when it is used for nonfuel purposes in the manufacture or production of any substance other than gasoline, diesel fuel, or Other Fuels. Printable 1040ez tax form For example, kerosene is used for a feedstock purpose when it is used as an ingredient in the production of paint, but is not used for a feedstock purpose when it is used to power machinery at a factory where paint is produced. Printable 1040ez tax form A feedstock user is a person that uses kerosene for a feedstock purpose. Printable 1040ez tax form A registered feedstock user is a person that has been registered by the IRS as a feedstock user. Printable 1040ez tax form See Registration Requirements, earlier. Printable 1040ez tax form Later sales. Printable 1040ez tax form   The excise tax ($. Printable 1040ez tax form 244 per gallon) applies to kerosene sold for use by the buyer for a feedstock purpose (item (3)(b) above) if the buyer in that sale later sells the kerosene. Printable 1040ez tax form The tax is imposed at the time of the later sale and that seller is liable for the tax. Printable 1040ez tax form Certificate. Printable 1040ez tax form   The certificate from the buyer certifies the buyer is a registered feedstock user and the kerosene will be used by the buyer for a feedstock purpose. Printable 1040ez tax form The certificate may be included as part of any business records normally used for a sale. Printable 1040ez tax form A model certificate is shown in the Appendix as Model Certificate G. Printable 1040ez tax form Your certificate must contain all information necessary to complete the model. Printable 1040ez tax form   A certificate expires on the earliest of the following dates. Printable 1040ez tax form The date 1 year after the effective date (not earlier than the date signed) of the certificate. Printable 1040ez tax form The date the seller is provided a new certificate or notice that the current certificate is invalid. Printable 1040ez tax form The date the seller is notified the buyer's registration has been revoked or suspended. Printable 1040ez tax form   The buyer must provide a new certificate if any information on a certificate has changed. Printable 1040ez tax form Back-up Tax Tax is imposed on the delivery of any of the following into the fuel supply tank of a diesel-powered highway vehicle. Printable 1040ez tax form Any dyed diesel fuel or dyed kerosene for other than a nontaxable use. Printable 1040ez tax form Any undyed diesel fuel or undyed kerosene on which a credit or refund (for fuel used for a nontaxable purpose) has been allowed. Printable 1040ez tax form Any liquid other than gasoline, diesel fuel, or kerosene. Printable 1040ez tax form Generally, this back-up tax is imposed at a rate of $. Printable 1040ez tax form 244 per gallon. Printable 1040ez tax form Liability for tax. Printable 1040ez tax form   Generally, the operator of the vehicle into which the fuel is delivered is liable for the tax. Printable 1040ez tax form In addition, the seller of the diesel fuel or kerosene is jointly and severally liable for the tax if the seller knows or has reason to know that the fuel will be used for other than a nontaxable use. Printable 1040ez tax form Exemptions from the back-up tax. Printable 1040ez tax form   The back-up tax does not apply to a delivery of diesel fuel or kerosene for uses 1, 2, 6, 7, 12, 13, 14, and 15 listed under Definitions of Nontaxable Uses in chapter 2. Printable 1040ez tax form   In addition, since the back-up tax is imposed only on the delivery into the fuel supply tank of a diesel-powered vehicle or train, the tax does not apply to diesel fuel or kerosene used as heating oil or in stationary engines. Printable 1040ez tax form Diesel-Water Fuel Emulsion Diesel-water fuel emulsion means diesel fuel at least 14% of which is water and for which the emulsion additive is registered by a United States manufacturer with the EPA under section 211 of the Clean Air Act as in effect on March 31, 2003. Printable 1040ez tax form A reduced tax rate of $. Printable 1040ez tax form 198 per gallon is imposed on a diesel-water fuel emulsion. Printable 1040ez tax form To be eligible for the reduced rate, the person who sells, removes, or uses the diesel-water fuel emulsion must be registered by the IRS. Printable 1040ez tax form If the diesel-water fuel emulsion does not meet the requirements above, or if the person who sells, removes, or uses the fuel is not registered, the diesel-water fuel emulsion is taxed at $. Printable 1040ez tax form 244 per gallon. Printable 1040ez tax form Credits or refunds. Printable 1040ez tax form   The allowance for a credit or refund on a diesel-water fuel emulsion is discussed in chapter 2. Printable 1040ez tax form Kerosene for Use in Aviation Taxable Events Generally, kerosene is taxed at $. Printable 1040ez tax form 244 per gallon unless a reduced rate applies (see Diesel Fuel and Kerosene, earlier). Printable 1040ez tax form For kerosene removed directly from a terminal into the fuel tank of an aircraft for use in noncommercial aviation, the tax rate is $. Printable 1040ez tax form 219. Printable 1040ez tax form The rate of $. Printable 1040ez tax form 219 also applies if kerosene is removed into any aircraft from a qualified refueler truck, tanker, or tank wagon that is loaded with the kerosene from a terminal that is located within an airport. Printable 1040ez tax form The airport terminal does not need to be a secured airport terminal for this rate to apply. Printable 1040ez tax form However, the refueler truck, tanker, or tank wagon must meet the requirements discussed under Certain refueler trucks, tankers, and tank wagons, treated as terminals, later. Printable 1040ez tax form For kerosene removed directly into the fuel tank of an aircraft for use in commercial aviation, the rate of tax is $. Printable 1040ez tax form 044 per gallon. Printable 1040ez tax form For kerosene removed into an aircraft from a qualified refueler truck, tanker, or tank wagon, the $. Printable 1040ez tax form 044 rate applies only if the truck, tanker, or tank wagon is loaded at a terminal that is located in a secured area of the airport. Printable 1040ez tax form See Terminal located within a secured area of an airport, later. Printable 1040ez tax form In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. Printable 1040ez tax form For kerosene removed directly into the fuel tank of an aircraft for a use exempt from tax under section 4041(c) (such as use in an aircraft for the exclusive use of a state or local government), the rate of tax is $. Printable 1040ez tax form 001. Printable 1040ez tax form There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. Printable 1040ez tax form The kerosene must be removed from a qualifying refueler truck, tanker, or tank wagon loaded at a terminal located within a secured area of an airport. Printable 1040ez tax form See Terminal located within a secured area of an airport, later. Printable 1040ez tax form In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. Printable 1040ez tax form The position holder is liable for the $. Printable 1040ez tax form 001 per gallon tax. Printable 1040ez tax form For kerosene removed directly from a terminal into the fuel tank of an fractional ownership program aircraft after March 31, 2012, a surtax of $. Printable 1040ez tax form 141 per gallon applies. Printable 1040ez tax form Certain refueler trucks, tankers, and tank wagons treated as terminals. Printable 1040ez tax form   For purposes of the tax imposed on kerosene for use in aviation removed directly into the fuel tank of an aircraft for use in commercial aviation, certain refueler trucks, tankers, and tank wagons are treated as part of a terminal if the following conditions are met. Printable 1040ez tax form Such terminal is located within an area of an airport. Printable 1040ez tax form Any kerosene for use in aviation that is loaded in a refueler truck, tanker, or tank wagon at a terminal is for delivery into aircraft at the airport in which the terminal is located. Printable 1040ez tax form Except in exigent circumstances, such as those identified in Notice 2005-80, no vehicle registered for highway use is loaded with kerosene for use in aviation at the terminal. Printable 1040ez tax form The refueler truck, tanker, or tank wagon meets the following requirements: Has storage tanks, hose, and coupling equipment designed and used for fueling aircraft, Is not registered for highway use, and Is operated by the terminal operator or a person that makes a daily accounting to the terminal operator of each delivery of fuel from the refueler truck, tanker, or tank wagon. Printable 1040ez tax form Information reporting will be required by terminal operators regarding this provision. Printable 1040ez tax form Until the format of this information reporting is issued, taxpayers are required to retain records regarding the daily accounting, but are not required to report such information. Printable 1040ez tax form Terminal located within a secured area of an airport. Printable 1040ez tax form   See Notice 2005-4 and Notice 2005-80 for the list of terminals located within a secured area of an airport. Printable 1040ez tax form This list refers to fueling operations at airport terminals as it applies to the federal excise tax on kerosene for use in aviation, and has nothing to do with the general security of airports either included or not included in the list. Printable 1040ez tax form Liability For Tax If the kerosene is removed directly into the fuel tank of an aircraft for use in commercial aviation, the operator of the aircraft in commercial aviation is liable for the tax on the removal at the rate of $. Printable 1040ez tax form 044 per gallon. Printable 1040ez tax form However, the position holder is liable for the LUST tax for kerosene for use in aviation removed directly into the fuel tank of an aircraft for use exempt from tax under section 4041(c) (except foreign trade). Printable 1040ez tax form For example, for kerosene removed directly into the aircraft for use in military aircraft, the position holder is liable for the tax. Printable 1040ez tax form For the aircraft operator to be liable for the tax $. Printable 1040ez tax form 044 rate, the position holder must meet the following requirements: Is a taxable fuel registrant, Has an unexpired certificate (a model certificate is shown in the Appendix as Model Certificate K) from the operator of the aircraft, and Has no reason to believe any of the information in the certificate is false. Printable 1040ez tax form Commercial aviation. Printable 1040ez tax form   Commercial aviation is any use of an aircraft in the business of transporting persons or property by air for pay. Printable 1040ez tax form However, commercial aviation does not include any of the following uses. Printable 1040ez tax form Any use exclusively for the purpose of skydiving. Printable 1040ez tax form Certain air transportation by seaplane. Printable 1040ez tax form See Seaplanes under Transportation of Persons by Air in chapter 4. Printable 1040ez tax form Any use of an aircraft owned or leased by a member of an affiliated group and unavailable for hire by nonmembers. Printable 1040ez tax form For more information, see Aircraft used by affiliated corporations under Special Rules on Transportation Taxes in chapter 4. Printable 1040ez tax form Any use of an aircraft that has a maximum certificated takeoff weight of 6,000 pounds or less, unless the aircraft is operated on an established line. Printable 1040ez tax form For more information, see Small aircraft under Special Rules on Transportation Taxes in chapter 4. Printable 1040ez tax form Any use where the surtax on fuel used in a fractional ownership program aircraft is imposed. Printable 1040ez tax form See Surtax on any liquid used in a fractional ownership program aircraft as fuel below. Printable 1040ez tax form Surtax on any liquid used in a fractional ownership program aircraft as fuel Fuel used in a fractional ownership program aircraft (as defined below) after March 31, 2012, is subject to a surtax of $. Printable 1040ez tax form 141 per gallon. Printable 1040ez tax form The fractional ownership program manager is liable for the tax. Printable 1040ez tax form The surtax applies in addition to any other taxes imposed on the removal, entry, use, or sale of the fuel. Printable 1040ez tax form If the surtax is imposed, the following air transportation taxes do not apply. Printable 1040ez tax form Transportation of persons by air. Printable 1040ez tax form Transportation of property by air. Printable 1040ez tax form Use of international air travel facilities. Printable 1040ez tax form These taxes are described under Air Transportation Taxes, later. Printable 1040ez tax form A fractional ownership program aircraft flight is considered noncommercial aviation, for the rules for kerosene used in noncommercial aviation, see Kerosene for Use in Aviation above. Printable 1040ez tax form Fractional ownership aircraft program    is a program under which:  A single fractional ownership program manager provides fractional ownership program management services on behalf of the fractional owners; There are one or more fractional owners per fractional program aircraft, with at least one fractional program aircraft having more than one owner; For at least two fractional program aircraft, none of the ownership interests in the aircraft are less than the minimum fractional ownership interest or held by the program manager; There exists a dry-lease aircraft exchange arrangement among all of the fractional owners; and There are multi-year program agreements covering the fractional ownership, fractional ownership program management services, and dry-lease aircraft exchange aspects of the program. Printable 1040ez tax form Fractional program aircraft. Printable 1040ez tax form   Any aircraft that, in any fractional ownership aircraft program, is listed as a fractional program aircraft in the management specifications issued to the manager of such program by Federal Aviation Administration under subpart K of part 91 title 14, Code of Federal Regulations, and is registered in the U. Printable 1040ez tax form S. Printable 1040ez tax form   Fractional program aircraft are not considered used for transportation of a qualified fractional owner, or on account of such qualified fractional owner when they are used for flight demonstration, maintenance or crew training. Printable 1040ez tax form In such situations, the flight is not commercial aviation. Printable 1040ez tax form Instead, the tax on the fuel used in the flight is imposed at the non-commercial aviation rate. Printable 1040ez tax form Fractional owner. Printable 1040ez tax form   Any person owning any interest (including the entire interest) in a fractional program aircraft. Printable 1040ez tax form Dry lease aircraft exchange. Printable 1040ez tax form   An agreement, documented by the written program agreements, under which the fractional program aircraft are available, on an as-needed basis without crew, to each fractional owner. Printable 1040ez tax form Special rule relating to deadhead service. Printable 1040ez tax form   A fractional program aircraft will not be considered to be used on account of a qualified fractional owner when it is used in deadhead service and a person other than a qualified fractional owner is separately charged for such service. Printable 1040ez tax form More information. Printable 1040ez tax form   See section 4043 for more information on the surtax. Printable 1040ez tax form Certificate for Commercial Aviation and Exempt Uses A certificate is required from the aircraft operator: To support aircraft operator liability for tax on removal of kerosene for use in aviation directly into the fuel tank of an aircraft in commercial aviation, or For exempt uses. Printable 1040ez tax form Certificate. Printable 1040ez tax form   The certificate may be included as part of any business records normally used for a sale. Printable 1040ez tax form See Model Certificate K in the Appendix. Printable 1040ez tax form   A certificate expires on the earliest of the following dates. Printable 1040ez tax form The date 1 year after the effective date (not earlier than the date signed) of the certificate. Printable 1040ez tax form The date the buyer provides the seller a new certificate or notice that the current certificate is invalid. Printable 1040ez tax form The date the IRS or the buyer notifies the seller that the buyer's right to provide a certificate has been withdrawn. Printable 1040ez tax form   The buyer must provide a new certificate if any information on a certificate has changed. Printable 1040ez tax form   The IRS may withdraw the buyer's right to provide a certificate if the buyer uses the kerosene for use in aviation to which a certificate relates other than as stated in the certificate. Printable 1040ez tax form Exempt use. Printable 1040ez tax form   The rate on kerosene for use in aviation is $. Printable 1040ez tax form 001 (LUST tax) if it is removed from any refinery or terminal directly into the fuel tank of an aircraft for an exempt use. Printable 1040ez tax form An exempt use includes kerosene for the exclusive use of a state or local government. Printable 1040ez tax form There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. Printable 1040ez tax form Flash title transaction. Printable 1040ez tax form   A position holder is not liable for tax if, among other conditions, it obtains a certificate (described above) from the operator of the aircraft into which the kerosene is delivered. Printable 1040ez tax form In a “flash title transaction” the position holder sells the kerosene to a wholesale distributor (reseller) that in turn sells the kerosene to the aircraft operator as the kerosene is being removed from a terminal into the fuel tank of an aircraft. Printable 1040ez tax form In this case, the position holder will be treated as having a certificate from the operator of the aircraft if: The aircraft operator puts the reseller's name, address, and EIN on the certificate in place of the position holder's information; and The reseller provides the position holder with a statement of the kerosene reseller. Printable 1040ez tax form Reseller statement. Printable 1040ez tax form   This is a statement that is signed under penalties of perjury by a person with authority to bind the reseller; is provided at the bottom or on the back of the certificate (or in an attached document); and contains: The reseller's name, address, and EIN; The position holder's name, address, and EIN; and A statement that the reseller has no reason to believe that any information in the accompanying aircraft operator's certificate is false. Printable 1040ez tax form Credits or Refunds. Printable 1040ez tax form   A claim may be made by the ultimate purchaser (the operator) for taxed kerosene for use in aviation used in commercial aviation (other than foreign trade) and noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia). Printable 1040ez tax form A claim may be made by a registered ultimate vendor for certain sales. Printable 1040ez tax form For more information, see chapter 2. Printable 1040ez tax form Other Fuels (Including Alternative Fuels) Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under section 4081. Printable 1040ez tax form Other Fuels include alternative fuels. Printable 1040ez tax form Alternative fuels are: Liquefied petroleum gas (LPG), “P Series” fuels, Compressed natural gas (CNG) (discussed later), Liquefied hydrogen, Any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, Liquid fuel derived from biomass, Liquefied natural gas (LNG), and Liquefied gas derived from biomass. Printable 1040ez tax form Liquefied petroleum gas includes propane, butane, pentane, or mixtures of those products. Printable 1040ez tax form Qualified methanol and ethanol fuels. Printable 1040ez tax form   Qualified ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from coal, including peat. Printable 1040ez tax form The tax rates are listed in the Instructions for Form 720. Printable 1040ez tax form Partially exempt methanol and ethanol fuels. Printable 1040ez tax form   A reduced tax rate applies to these fuels. Printable 1040ez tax form Partially exempt ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from natural gas. Printable 1040ez tax form The tax rates are listed in the Instructions for Form 720. Printable 1040ez tax form Motor vehicles. Printable 1040ez tax form   Motor vehicles include all types of vehicles, whether or not registered (or required to be registered) for highway use, that have both the following characteristics. Printable 1040ez tax form They are propelled by a motor. Printable 1040ez tax form They are designed for carrying or towing loads from one place to another, regardless of the type of material or load carried or t
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Special Identity Theft Enforcement Efforts - 2012

Identity theft perpetrators are hitting credit card companies, banks and other financial institutions. Unfortunately, the tax system isn't immune. This is not something the IRS takes lightly, and we've dramatically stepped up efforts to stop refund fraud as well as identity theft prevention and detection across the entire tax system.

Our goal is to detect these attempts at refund fraud before they occur and prevent them from happening in the first place, including detecting new schemes.

The IRS is utilizing the full capabilities and resources of our Criminal Investigation division to investigate those who steal from American taxpayers through identity theft.

Page Last Reviewed or Updated: 06-Dec-2013

The Printable 1040ez Tax Form

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