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Where Mail 1040x Amended Return

Where mail 1040x amended return Publication 947 - Main Content Table of Contents Practice Before the IRSWhat Is Practice Before the IRS? Who Can Practice Before the IRS? Who Cannot Practice Before the IRS? How Does an Individual Become Enrolled? What Are the Rules of Practice? Authorizing a RepresentativeWhat Is a Power of Attorney? When Is a Power of Attorney Required? When Is a Power of Attorney Not Required? How Do I Fill Out Form 2848? What Happens to the Power of Attorney When Filed? How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Where mail 1040x amended return Practice Before the IRS The Office of Professional Responsibility and the Return Preparer Office generally are responsible for administering and enforcing the regulations governing practice before the IRS. Where mail 1040x amended return The Office of Professional Responsibility generally has responsibility for matters related to practitioner conduct and exclusive responsibility for discipline, including disciplinary proceedings and sanctions. Where mail 1040x amended return The Return Preparer Office is responsible for matters related to the authority to practice, including acting on applications for enrollment and administering competency testing and continuing education. Where mail 1040x amended return What Is Practice Before the IRS? Practice before the IRS covers all matters relating to any of the following. Where mail 1040x amended return Communicating with the IRS for a taxpayer regarding the taxpayer's rights, privileges, or liabilities under laws and regulations administered by the IRS. Where mail 1040x amended return Representing a taxpayer at conferences, hearings, or meetings with the IRS. Where mail 1040x amended return Preparing and filing documents, including tax returns, with the IRS for a taxpayer. Where mail 1040x amended return Providing a client with written advice which has a potential for tax avoidance or evasion. Where mail 1040x amended return Furnishing information at the request of the IRS or appearing as a witness for the taxpayer is not practice before the IRS. Where mail 1040x amended return Who Can Practice Before the IRS? The following individuals can practice before the IRS. Where mail 1040x amended return However, any individual who is recognized to practice (a recognized representative) must be designated as the taxpayer's representative and file a written declaration with the IRS stating that he or she is authorized and qualified to represent a particular taxpayer. Where mail 1040x amended return Form 2848 can be used for this purpose. Where mail 1040x amended return Attorneys. Where mail 1040x amended return   Any attorney who is not currently under suspension or disbarment from practice before the IRS and who is a member in good standing of the bar of the highest court of any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS. Where mail 1040x amended return Certified public accountants (CPAs). Where mail 1040x amended return   Any CPA who is not currently under suspension or disbarment from practice before the IRS and who is duly qualified to practice as a CPA in any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS. Where mail 1040x amended return Enrolled agents. Where mail 1040x amended return   Any enrolled agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. Where mail 1040x amended return Enrolled retirement plan agents. Where mail 1040x amended return   Any enrolled retirement plan agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. Where mail 1040x amended return The practice of enrolled retirement plan agents is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans. Where mail 1040x amended return Enrolled actuaries. Where mail 1040x amended return   Any individual who is enrolled as an actuary by the Joint Board for the Enrollment of Actuaries who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. Where mail 1040x amended return The practice of enrolled actuaries is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans. Where mail 1040x amended return Student. Where mail 1040x amended return    Under certain circumstances, a student who is supervised by a practitioner may request permission to represent another person before the IRS. Where mail 1040x amended return For more information, see Authorization for special appearances, later. Where mail 1040x amended return Registered tax return preparers and unenrolled return preparers. Where mail 1040x amended return   A registered tax return preparer is an individual who has passed an IRS competency test and is authorized to prepare and sign tax returns as the preparer. Where mail 1040x amended return An unenrolled return preparer is an individual other than an attorney, CPA, enrolled agent, enrolled retirement plan agent, or enrolled actuary who prepares and signs a taxpayer's return as the preparer, or who prepares a return but is not required (by the instructions to the return or regulations) to sign the return. Where mail 1040x amended return   Registered tax return preparers and unenrolled return preparers may only represent taxpayers before revenue agents, customer service representatives, or similar officers and employees of the Internal Revenue Service (including the Taxpayer Advocate Service) during an examination of the taxable year or period covered by the tax return they prepared and signed. Where mail 1040x amended return Registered tax return preparers and unenrolled return preparers cannot represent taxpayers, regardless of the circumstances requiring representation, before appeals officers, revenue officers, counsel or similar officers or employees of the Internal Revenue Service or the Department of Treasury. Where mail 1040x amended return Registered tax return preparers and unenrolled return preparers cannot execute closing agreements, extend the statutory period for tax assessments or collection of tax, execute waivers, execute claims for refund, or sign any document on behalf of a taxpayer. Where mail 1040x amended return   If the unenrolled return preparer does not meet the requirements for limited representation, you may file Form 8821 to allow the preparer to inspect your tax information and receive copies of notices sent to you by the IRS. Where mail 1040x amended return See Form 8821. Where mail 1040x amended return Practice denied. Where mail 1040x amended return   Any individual engaged in limited practice before the IRS who is involved in disreputable conduct is subject to disciplinary action. Where mail 1040x amended return Disreputable conduct includes, but is not limited to, the list of items under Incompetence and Disreputable Conduct shown later under What Are the Rules of Practice. Where mail 1040x amended return Other individuals who may serve as representatives. Where mail 1040x amended return   Because of their special relationship with a taxpayer, the following individuals can represent the specified taxpayers before the IRS, provided they present satisfactory identification and, except in the case of an individual described in (1) below, proof of authority to represent the taxpayer. Where mail 1040x amended return An individual. Where mail 1040x amended return An individual can represent himself or herself before the IRS and does not have to file a written declaration of qualification and authority. Where mail 1040x amended return A family member. Where mail 1040x amended return An individual can represent members of his or her immediate family. Where mail 1040x amended return Immediate family includes a spouse, child, parent, brother, or sister of the individual. Where mail 1040x amended return An officer. Where mail 1040x amended return A bona fide officer of a corporation (including a parent, subsidiary, or other affiliated corporation), association, or organized group can represent the corporation, association, or organized group. Where mail 1040x amended return An officer of a governmental unit, agency, or authority, in the course of his or her official duties, can represent the organization before the IRS. Where mail 1040x amended return A partner. Where mail 1040x amended return A general partner may represent the partnership before the IRS. Where mail 1040x amended return An employee. Where mail 1040x amended return A regular full-time employee can represent his or her employer. Where mail 1040x amended return An employer can be, but is not limited to, an individual, partnership, corporation (including a parent, subsidiary, or other affiliated corporation), association, trust, receivership, guardianship, estate, organized group, governmental unit, agency, or authority. Where mail 1040x amended return A fiduciary. Where mail 1040x amended return A fiduciary (trustee, executor, personal representative, administrator, receiver, or guardian) stands in the position of a taxpayer and acts as the taxpayer, not as a representative. Where mail 1040x amended return See Fiduciary under When Is a Power of Attorney Not Required, later. Where mail 1040x amended return Representation Outside the United States Any individual may represent an individual or entity, who is outside the United States, before personnel of the IRS when such representation occurs outside the United States. Where mail 1040x amended return See section 10. Where mail 1040x amended return 7(c)(1)(vii) of Circular 230. Where mail 1040x amended return Authorization for Special Appearances The Commissioner of Internal Revenue, or delegate, can authorize an individual who is not otherwise eligible to practice before the IRS to represent another person for a particular matter. Where mail 1040x amended return The prospective representative must request this authorization in writing from the Office of Professional Responsibility. Where mail 1040x amended return However, it is granted only when extremely compelling circumstances exist. Where mail 1040x amended return If granted, the Commissioner, or delegate, will issue a letter that details the conditions related to the appearance and the particular tax matter for which the authorization is granted. Where mail 1040x amended return The authorization letter should not be confused with a letter from an IRS center advising an individual that he or she has been assigned a Centralized Authorization File (CAF) number. Where mail 1040x amended return The issuance of a CAF number does not indicate that an individual is either recognized or authorized to practice before the IRS. Where mail 1040x amended return It merely confirms that a centralized file for authorizations has been established for the individual under that number. Where mail 1040x amended return Students in LITCs and the STCP. Where mail 1040x amended return   A student who works in a Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP) who is supervised by a practitioner may request permission to represent another person before the IRS. Where mail 1040x amended return Authorization requests must be made to the Office of Professional Responsibility. Where mail 1040x amended return If granted, a letter authorizing the student's special appearance and detailing any conditions related to the appearance will be issued. Where mail 1040x amended return Students receiving an authorization letter generally can represent taxpayers before any IRS function or office subject to any conditions in the authorization letter. Where mail 1040x amended return If you intend to have a student represent you, review the authorization letter and ask your student, your student's supervisor, or the Office of Professional Responsibility if you have questions about the terms of the authorization. Where mail 1040x amended return Who Cannot Practice Before the IRS? In general, individuals who are not eligible or who have lost the privilege as a result of certain actions cannot practice before the IRS. Where mail 1040x amended return If an individual loses eligibility to practice, the IRS will not recognize a power of attorney that names the individual as a representative. Where mail 1040x amended return Corporations, associations, partnerships, and other persons that are not individuals. Where mail 1040x amended return   These organizations (or persons) are not eligible to practice before the IRS. Where mail 1040x amended return Loss of Eligibility Generally, individuals lose their eligibility to practice before the IRS in the following ways. Where mail 1040x amended return Not meeting the requirements for renewal of enrollment (such as continuing professional education). Where mail 1040x amended return Requesting to be placed in inactive retirement status. Where mail 1040x amended return Being suspended or disbarred by the Office of Professional Responsibility for violating the regulations governing practice before the IRS. Where mail 1040x amended return Failure to meet requirements. Where mail 1040x amended return   Individuals who fail to comply with the requirements for eligibility for renewal of enrollment will be notified by the IRS. Where mail 1040x amended return The notice will explain the reason for noncompliance and provide the individual with an opportunity to furnish information for reconsideration. Where mail 1040x amended return The individual has 60 days from the date of the notice to respond. Where mail 1040x amended return Inactive roster. Where mail 1040x amended return   An individual will be placed on the roster of inactive individuals for a period of three years, if he or she: Fails to respond timely to the notice of noncompliance with the renewal requirements, Fails to file timely the application for renewal, or Does not satisfy the requirements of eligibility for renewal. Where mail 1040x amended return The individual must file an application for renewal and satisfy all requirements for renewal after being placed in inactive status. Where mail 1040x amended return Otherwise, at the conclusion of the next renewal cycle, he or she will be removed from the roster and the enrollment or registration terminated. Where mail 1040x amended return Inactive retirement status. Where mail 1040x amended return   Individuals who request to be placed in an inactive retirement status will be ineligible to practice before the IRS. Where mail 1040x amended return They must continue to adhere to all renewal requirements. Where mail 1040x amended return They can be reinstated to an active enrollment status by filing an application for renewal and providing evidence that they have completed the required continuing professional education hours for the enrollment cycle or registration year. Where mail 1040x amended return Suspension and disbarment. Where mail 1040x amended return   Individuals authorized to practice before the IRS are subject to disciplinary proceedings and may be suspended or disbarred for violating any regulation governing practice before the IRS. Where mail 1040x amended return This includes engaging in acts of disreputable conduct. Where mail 1040x amended return For more information, see Incompetence and Disreputable Conduct under What are the Rules of Practice, later. Where mail 1040x amended return   Practitioners who are suspended in a disciplinary proceeding are not allowed to practice before the IRS during the period of suspension. Where mail 1040x amended return See What Is Practice Before the IRS, earlier. Where mail 1040x amended return   Practitioners who are disbarred in a disciplinary proceeding are not allowed to practice before the IRS. Where mail 1040x amended return However, a practitioner can seek reinstatement from the Office of Professional Responsibility five years after disbarment. Where mail 1040x amended return   If the practitioner seeks reinstatement, he or she may not practice before the IRS until the Office of Professional Responsibility authorizes reinstatement. Where mail 1040x amended return The Office of Professional Responsibility may reinstate the practitioner if it is determined that: The practitioner's future conduct is not likely to be in violation of the regulations, and Granting the reinstatement would not be contrary to the public interest. Where mail 1040x amended return How Does an Individual Become Enrolled? The Return Preparer Office can grant enrollment to practice before the IRS to an applicant who demonstrates special competence in tax matters by passing a written examination administered by the IRS. Where mail 1040x amended return Enrollment also can be granted to an applicant who qualifies because of past service and technical experience in the IRS. Where mail 1040x amended return In either case, certain application forms, discussed next, must be filed. Where mail 1040x amended return Additionally, an applicant must not have engaged in any conduct that would justify suspension or disbarment from practice before the IRS. Where mail 1040x amended return See Incompetence and Disreputable Conduct, later. Where mail 1040x amended return Form 2587. Where mail 1040x amended return   Applicants can apply to take the special enrollment examination by filing Form 2587, Application for Special Enrollment Examination. Where mail 1040x amended return Form 2587 can be filed online, by mail, or by fax. Where mail 1040x amended return For more information, see instructions and fees listed on the form. Where mail 1040x amended return To get Form 2587, see How To Get Tax Help, later. Where mail 1040x amended return Form 23 and Form 23-EP. Where mail 1040x amended return   Individuals who have passed the examination or are applying on the basis of past service and technical experience with the IRS can apply for enrollment by filing Form 23, Application for Enrollment to Practice Before the Internal Revenue Service, or Form 23-EP, Application for Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent. Where mail 1040x amended return The application must include a check or money order in the amount of the fee shown on Form 23 or Form 23-EP. Where mail 1040x amended return Alternatively, payment may be made electronically pursuant to instructions on the forms. Where mail 1040x amended return To get Form 23 or Form 23-EP, see How To Get Tax Help, later. Where mail 1040x amended return Form 5434. Where mail 1040x amended return   An individual may apply as an enrolled actuary on the basis of past employment with the IRS and technical experience by filing Form 5434, Application for Enrollment, with the Joint Board for the Enrollment of Actuaries. Where mail 1040x amended return The application must include a check or money order in the amount of the fee shown on Form 5434. Where mail 1040x amended return To get Form 5434, see How To Get Tax Help, later. Where mail 1040x amended return Period of enrollment. Where mail 1040x amended return   An enrollment card will be issued to each individual whose enrollment application is approved. Where mail 1040x amended return The individual is enrolled until the expiration date shown on the enrollment card or certificate. Where mail 1040x amended return To continue practicing beyond the expiration date, the individual must request renewal of the enrollment by filing Form 8554, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service, or Form 8554-EP, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA). Where mail 1040x amended return What Are the Rules of Practice? The rules governing practice before the IRS are published in the Code of Federal Regulations at 31 C. Where mail 1040x amended return F. Where mail 1040x amended return R. Where mail 1040x amended return part 10 and reprinted in Treasury Department Circular No. Where mail 1040x amended return 230 (Circular 230). Where mail 1040x amended return An attorney, CPA, enrolled agent, enrolled retirement plan agent, registered tax return preparer, or enrolled actuary authorized to practice before the IRS (referred to hereafter as a practitioner) has the duty to perform certain acts and is restricted from performing other acts. Where mail 1040x amended return In addition, a practitioner cannot engage in disreputable conduct (discussed later). Where mail 1040x amended return Any practitioner who does not comply with the rules of practice or engages in disreputable conduct is subject to disciplinary action. Where mail 1040x amended return Also, unenrolled preparers must comply with the rules of practice and conduct to exercise the privilege of limited practice before the IRS. Where mail 1040x amended return See Publication 470 for a discussion of the special rules for limited practice by unenrolled preparers. Where mail 1040x amended return Duties Practitioners must promptly submit records or information requested by officers or employees of the IRS, except when the practitioner believes on reasonable belief and good faith that the information is privileged. Where mail 1040x amended return Communications with respect to tax advice between a federally authorized tax practitioner and a taxpayer generally are confidential to the same extent that communication would be privileged if it were between a taxpayer and an attorney if the advice relates to: Noncriminal tax matters before the IRS, or Noncriminal tax proceedings brought in federal court by or against the United States. Where mail 1040x amended return Communications regarding corporate tax shelters. Where mail 1040x amended return   This protection of tax advice communications does not apply to any written communications between a federally authorized tax practitioner and any person, including a director, shareholder, officer, employee, agent, or representative of a corporation if the communication involves the promotion of the direct or indirect participation of the corporation in any tax shelter. Where mail 1040x amended return Duty to advise. Where mail 1040x amended return   A practitioner who knows that his or her client has not complied with the revenue laws or has made an error or omission in any return, document, affidavit, or other required paper, has the responsibility to advise the client promptly of the noncompliance, error, or omission, and the consequences of the noncompliance, error, or omission. Where mail 1040x amended return Due diligence. Where mail 1040x amended return   A practitioner must exercise due diligence when performing the following duties. Where mail 1040x amended return Preparing or assisting in the preparing, approving, and filing of returns, documents, affidavits, and other papers relating to IRS matters. Where mail 1040x amended return Determining the correctness of oral or written representations made by him or her to the Department of the Treasury. Where mail 1040x amended return Determining the correctness of oral or written representations made by him or her to clients with reference to any matter administered by the IRS. Where mail 1040x amended return Restrictions Practitioners are restricted from engaging in certain practices. Where mail 1040x amended return The following paragraphs discuss some of these restricted practices. Where mail 1040x amended return Delays. Where mail 1040x amended return   A practitioner must not unreasonably delay the prompt disposition of any matter before the IRS. Where mail 1040x amended return Assistance from disbarred or suspended persons and former IRS employees. Where mail 1040x amended return   A practitioner must not knowingly, directly or indirectly, do the following. Where mail 1040x amended return Accept assistance from, or assist, any person who is under disbarment or suspension from practice before the IRS if the assistance relates to matters considered practice before the IRS. Where mail 1040x amended return Accept assistance from any former government employee where provisions of Circular 230 or any federal law would be violated. Where mail 1040x amended return Performance as a notary. Where mail 1040x amended return   A practitioner who is a notary public and is employed as counsel, attorney, or agent in a matter before the IRS, or has a material interest in the matter, cannot engage in any notary activities related to that matter. Where mail 1040x amended return Negotiations of taxpayer refund checks. Where mail 1040x amended return   Practitioners must not endorse or otherwise negotiate (cash) any refund check (including directing or accepting payment by any means, electronic or otherwise, in an account owned or controlled by the practitioner or any firm or other entity with whom the practitioner is associated) issued to the taxpayer. Where mail 1040x amended return Incompetence and Disreputable Conduct Any practitioner or unenrolled return preparer may be disbarred or suspended from practice before the IRS, or censured, for incompetence or disreputable conduct. Where mail 1040x amended return The following list contains examples of conduct that is considered disreputable. Where mail 1040x amended return Being convicted of any criminal offense under the revenue laws or of any offense involving dishonesty or breach of trust. Where mail 1040x amended return Knowingly giving false or misleading information in connection with federal tax matters, or participating in such activity. Where mail 1040x amended return Soliciting employment by prohibited means as discussed in section 10. Where mail 1040x amended return 30 of Circular 230. Where mail 1040x amended return Willfully failing to file a federal tax return, evading or attempting to evade any federal tax or payment, or participating in such actions. Where mail 1040x amended return Misappropriating, or failing to properly and promptly remit, funds received from clients for payment of taxes or other obligations due the United States. Where mail 1040x amended return Directly or indirectly attempting to influence the official action of IRS employees by the use of threats, false accusations, duress, or coercion, or by offering gifts, favors, or any special inducements. Where mail 1040x amended return Being disbarred or suspended from practice as an attorney, CPA, public accountant, or actuary, by the District of Columbia or any state, possession, territory, commonwealth, or any federal court, or any federal agency, body, or board. Where mail 1040x amended return Knowingly aiding and abetting another person to practice before the IRS during a period of suspension, disbarment, or ineligibility of that other person. Where mail 1040x amended return Using abusive language, making false accusations and statements knowing them to be false, circulating or publishing malicious or libelous matter, or engaging in any contemptuous conduct in connection with practice before the IRS. Where mail 1040x amended return Giving a false opinion knowingly, recklessly, or through gross incompetence; or following a pattern of providing incompetent opinions in questions arising under the federal tax laws. Where mail 1040x amended return Censure, Disbarments, and Suspensions The Office of Professional Responsibility may censure or institute proceedings to censure, suspend or disbar any attorney, CPA, or enrolled agent who has violated Circular 230. Where mail 1040x amended return A practitioner will be given the opportunity to demonstrate compliance with the rules before any disciplinary action is taken. Where mail 1040x amended return Authorizing a Representative You may either represent yourself, or you may authorize an individual to represent you before the IRS. Where mail 1040x amended return If you chose to have someone represent you, your representative must be a person eligible to practice before the IRS. Where mail 1040x amended return See Who Can Practice Before the IRS, earlier. Where mail 1040x amended return What Is a Power of Attorney? A power of attorney is your written authorization for an individual to act on your behalf. Where mail 1040x amended return If the authorization is not limited, the individual generally can perform all acts that you can perform. Where mail 1040x amended return The authority granted to a registered tax return preparer or an unenrolled preparer is limited. Where mail 1040x amended return For information on the limits regarding registered tax return preparers, see Circular 230 §10. Where mail 1040x amended return 3(f). Where mail 1040x amended return For information on the limits regarding unenrolled preparers, see Publication 470. Where mail 1040x amended return Acts performed. Where mail 1040x amended return   Any representative, other than a registered tax return preparer or an unenrolled return preparer, can usually perform the following acts. Where mail 1040x amended return Represent you before any office of the IRS. Where mail 1040x amended return Sign an offer or a waiver of restriction on assessment or collection of a tax deficiency, or a waiver of notice of disallowance of claim for credit or refund. Where mail 1040x amended return Sign a consent to extend the statutory time period for assessment or collection of a tax. Where mail 1040x amended return Sign a closing agreement. Where mail 1040x amended return Signing your return. Where mail 1040x amended return   The representative named under a power of attorney is not permitted to sign your income tax return unless: The signature is permitted under the Internal Revenue Code and the related regulations (see Regulations section 1. Where mail 1040x amended return 6012-1(a)(5)). Where mail 1040x amended return You specifically authorize this in your power of attorney. Where mail 1040x amended return For example, the regulation permits a representative to sign your return if you are unable to sign the return due to: Disease or injury. Where mail 1040x amended return Continuous absence from the United States (including Puerto Rico) for a period of at least 60 days prior to the date required by law for filing the return. Where mail 1040x amended return Other good cause if specific permission is requested of and granted by the IRS. Where mail 1040x amended return When a return is signed by a representative, it must be accompanied by a power of attorney (or copy) authorizing the representative to sign the return. Where mail 1040x amended return For more information, see the Form 2848 instructions. Where mail 1040x amended return Limitation on substitution or delegation. Where mail 1040x amended return   A recognized representative can substitute or delegate authority under the power of attorney to another recognized representative only if the act is specifically authorized by you on the power of attorney. Where mail 1040x amended return   After a substitution has been made, only the newly recognized representative will be recognized as the taxpayer's representative. Where mail 1040x amended return If a delegation of power has been made, both the original and the delegated representative will be recognized by the IRS to represent you. Where mail 1040x amended return Disclosure of returns to a third party. Where mail 1040x amended return   Your representative cannot execute consents that will allow the IRS to disclose tax return or return information to a third party unless you specifically delegate this authority to your representative on line 5 of Form 2848. Where mail 1040x amended return Incapacity or incompetency. Where mail 1040x amended return   A power of attorney is generally terminated if you become incapacitated or incompetent. Where mail 1040x amended return   The power of attorney can continue, however, in the case of your incapacity or incompetency if you authorize this on line 5 “Other” of the Form 2848 and if your non-IRS durable power of attorney meets all the requirements for acceptance by the IRS. Where mail 1040x amended return See Non-IRS powers of attorney, later. Where mail 1040x amended return When Is a Power of Attorney Required? Submit a power of attorney when you want to authorize an individual to represent you before the IRS, whether or not the representative performs any of the other acts cited earlier under What Is a Power of Attorney. Where mail 1040x amended return A power of attorney is most often required when you want to authorize another individual to perform at least one of the following acts on your behalf. Where mail 1040x amended return Represent you at a meeting with the IRS. Where mail 1040x amended return Prepare and file a written response to the IRS. Where mail 1040x amended return Form Required Use Form 2848 to appoint a recognized representative to act on your behalf before the IRS. Where mail 1040x amended return Individuals recognized to practice before the IRS are listed under Part II, Declaration of Representative, of Form 2848. Where mail 1040x amended return Your representative must complete that part of the form. Where mail 1040x amended return Non-IRS powers of attorney. Where mail 1040x amended return   The IRS will accept a non-IRS power of attorney, but a completed Form 2848 must be attached in order for the power of attorney to be entered on the Centralized Authorization File (CAF) system. Where mail 1040x amended return For more information, see Processing a non-IRS power of attorney, later. Where mail 1040x amended return   If you want to use a power of attorney document other than Form 2848, it must contain the following information. Where mail 1040x amended return Your name and mailing address. Where mail 1040x amended return Your social security number and/or employer identification number. Where mail 1040x amended return Your employee plan number, if applicable. Where mail 1040x amended return The name and mailing address of your representative(s). Where mail 1040x amended return The types of tax involved. Where mail 1040x amended return The federal tax form number. Where mail 1040x amended return The specific year(s) or period(s) involved. Where mail 1040x amended return For estate tax matters, the decedent's date of death. Where mail 1040x amended return A clear expression of your intention concerning the scope of authority granted to your representative(s). Where mail 1040x amended return Your signature and date. Where mail 1040x amended return You also must attach to the non-IRS power of attorney a signed and dated statement made by your representative. Where mail 1040x amended return This statement, which is referred to as the Declaration of Representative, is contained in Part II of Form 2848. Where mail 1040x amended return The statement should read: I am not currently under suspension or disbarment from practice before the Internal Revenue Service or other practice of my profession by any other authority, I am aware of the regulations contained in Circular 230, I am authorized to represent the taxpayer(s) identified in the power of attorney, and I am an individual described in 26 CFR 601. Where mail 1040x amended return 502(b). Where mail 1040x amended return Required information missing. Where mail 1040x amended return   The IRS will not accept your non-IRS power of attorney if it does not contain all the information listed above. Where mail 1040x amended return You can sign and submit a completed Form 2848 or a new non-IRS power of attorney that contains all the information. Where mail 1040x amended return If you cannot sign an acceptable replacement document, your attorney-in-fact may be able to perfect (make acceptable to the IRS) your non-IRS power of attorney by using the procedure described next. Where mail 1040x amended return Procedure for perfecting a non-IRS power of attorney. Where mail 1040x amended return   Under the following conditions, the attorney-in-fact named in your non-IRS power of attorney can sign a Form 2848 on your behalf. Where mail 1040x amended return The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general authority to perform any acts). Where mail 1040x amended return The attorney-in-fact attaches a statement (signed under penalty of perjury) to the Form 2848 stating that the original non-IRS power of attorney is valid under the laws of the governing jurisdiction. Where mail 1040x amended return Example. Where mail 1040x amended return John Elm, a taxpayer, signs a non-IRS durable power of attorney that names his neighbor and CPA, Ed Larch, as his attorney-in-fact. Where mail 1040x amended return The power of attorney grants Ed the authority to perform any and all acts on John's behalf. Where mail 1040x amended return However, it does not list specific tax-related information such as types of tax or tax form numbers. Where mail 1040x amended return Shortly after John signs the power of attorney, he is declared incompetent. Where mail 1040x amended return Later, a federal tax matter arises concerning a prior year return filed by John. Where mail 1040x amended return Ed attempts to represent John before the IRS but is rejected because the durable power of attorney does not contain required information. Where mail 1040x amended return If Ed attaches a statement (signed under the penalty of perjury) that the durable power of attorney is valid under the laws of the governing jurisdiction, he can sign a completed Form 2848 and submit it on John's behalf. Where mail 1040x amended return If Ed can practice before the IRS (see Who Can Practice Before the IRS, earlier), he can name himself as representative on Form 2848. Where mail 1040x amended return Otherwise, he must name another individual who can practice before the IRS. Where mail 1040x amended return Processing a non-IRS power of attorney. Where mail 1040x amended return   The IRS has a centralized computer database system called the CAF system. Where mail 1040x amended return This system contains information on the authority of taxpayer representatives. Where mail 1040x amended return Generally, when you submit a power of attorney document to the IRS, it is processed for inclusion on the CAF system. Where mail 1040x amended return Entry of your power of attorney on the CAF system enables IRS personnel, who do not have a copy of your power of attorney, to verify the authority of your representative by accessing the CAF. Where mail 1040x amended return It also enables the IRS to automatically send copies of notices and other IRS communications to your representative if you specify that your representative should receive those communications. Where mail 1040x amended return   You can have your non-IRS power of attorney entered on the CAF system by attaching it to a completed Form 2848 and submitting it to the IRS. Where mail 1040x amended return Your signature is not required; however, your attorney-in-fact must sign the Declaration of Representative (see Part II of Form 2848). Where mail 1040x amended return Preparation of Form — Helpful Hints The preparation of Form 2848 is illustrated by an example, later under How Do I Fill Out Form 2848. Where mail 1040x amended return However, the following will also assist you in preparing the form. Where mail 1040x amended return Line-by-line hints. Where mail 1040x amended return   The following hints are summaries of some of the line-by-line instructions for Form 2848. Where mail 1040x amended return Line 1—Taxpayer information. Where mail 1040x amended return   If a joint return is involved, the husband and wife each file a separate Form 2848 if they both want to be represented. Where mail 1040x amended return If only one spouse wants to be represented in the matter, that spouse files a Form 2848. Where mail 1040x amended return Line 2—Representative(s). Where mail 1040x amended return   Only individuals may be named as representatives. Where mail 1040x amended return If your representative has not been assigned a CAF number, enter “None” on that line and the IRS will issue one to your representative. Where mail 1040x amended return If the representative's address or phone number has changed since the CAF number was issued, you should check the appropriate box. Where mail 1040x amended return Enter your representative's fax number if available. Where mail 1040x amended return   If you want to name more than three representatives, attach additional Form(s) 2848. Where mail 1040x amended return The IRS can send copies of notices and communications to two of your representatives. Where mail 1040x amended return You must, however, check the boxes on line 2 of the Form 2848 if you want the IRS to routinely send copies of notices and communications to your representatives. Where mail 1040x amended return If you do not check the boxes, your representatives will not routinely receive copies of notices and communications. Where mail 1040x amended return Line 3—Tax matters. Where mail 1040x amended return   You may list any tax years or periods that have already ended as of the date you sign the power of attorney. Where mail 1040x amended return However, you may include on a power of attorney only future tax periods that end no later than 3 years after the date the power of attorney is received by the IRS. Where mail 1040x amended return The 3 future periods are determined starting after December 31 of the year the power of attorney is received by the IRS. Where mail 1040x amended return However, avoid general references such as “all years” or “all taxes. Where mail 1040x amended return ” Any Form 2848 with general references will be returned. Where mail 1040x amended return Line 4—Specific use not recorded on Centralized Authorization File (CAF). Where mail 1040x amended return   Certain matters cannot be recorded on the CAF system. Where mail 1040x amended return Examples of such matters include, but are not limited to, the following. Where mail 1040x amended return Requests for a private letter ruling or technical advice. Where mail 1040x amended return Applications for an employer identification number (EIN). Where mail 1040x amended return Claims filed on Form 843, Claim for Refund and Request for Abatement. Where mail 1040x amended return Corporate dissolutions. Where mail 1040x amended return Requests for change of accounting method. Where mail 1040x amended return Requests for change of accounting period. Where mail 1040x amended return Applications for recognition of exemption under sections 501(c)(3), 501(a), or 521 (Forms 1023, 1034, or 1028). Where mail 1040x amended return Request for a determination of the qualified status of an employee benefit plan (Forms 5300, 5307, or 5310). Where mail 1040x amended return Application for Award for Original Information under section 7623. Where mail 1040x amended return Voluntary submissions under the Employee Plans Compliance Resolution System (EPCRS). Where mail 1040x amended return Freedom of Information Act requests. Where mail 1040x amended return If the tax matter described on line 3 of Form 2848 concerns one of these matters specifically, check the box on line 4. Where mail 1040x amended return If this box is checked, the representative should mail or fax the power of attorney to the IRS office handling the matter. Where mail 1040x amended return Otherwise, the representative should bring a copy of the power of attorney to each meeting with the IRS. Where mail 1040x amended return Where To File a Power of Attorney Generally, you can mail or fax a paper Form 2848 directly to the IRS. Where mail 1040x amended return To determine where you should file Form 2848, see Where To File in the instructions for Form 2848. Where mail 1040x amended return If Form 2848 is for a specific use, mail or fax it to the office handling that matter. Where mail 1040x amended return For more information on specific use, see the Instructions for Form 2848, line 4. Where mail 1040x amended return FAX copies. Where mail 1040x amended return   The IRS will accept a copy of a power of attorney that is submitted by facsimile transmission (fax). Where mail 1040x amended return If you choose to file a power of attorney by fax, be sure the appropriate IRS office is equipped to accept this type of transmission. Where mail 1040x amended return Your representative may be able to file Form 2848 electronically via the IRS website. Where mail 1040x amended return For more information, your representative can go to www. Where mail 1040x amended return irs. Where mail 1040x amended return gov and under the Tax Professionals tab, click on e-services–Online Tools for Tax Professionals. Where mail 1040x amended return If you complete Form 2848 for electronic signature authorization, do not file Form 2848 with the IRS. Where mail 1040x amended return Instead, give it to your representative, who will retain the document. Where mail 1040x amended return Updating a power of attorney. Where mail 1040x amended return   Submit any update or modification to an existing power of attorney in writing. Where mail 1040x amended return Your signature (or the signature of the individual(s) authorized to sign on your behalf) is required. Where mail 1040x amended return Do this by sending the updated Form 2848 or non-IRS power of attorney to the IRS office(s) where you previously sent the original(s), including the center where the related return was, or will be filed. Where mail 1040x amended return   A recognized representative may substitute or delegate authority if you specifically authorize your representative to substitute or delegate representation in the original power of attorney. Where mail 1040x amended return To make a substitution or delegation, the representative must file the following items with the IRS office(s) where the power of attorney was filed. Where mail 1040x amended return A written notice of substitution or delegation signed by the recognized representative. Where mail 1040x amended return A written declaration of representative made by the new representative. Where mail 1040x amended return A copy of the power of attorney that specifically authorizes the substitution or delegation. Where mail 1040x amended return Retention/Revocation of Prior Power(s) of Attorney A newly filed power of attorney concerning the same matter will revoke a previously filed power of attorney. Where mail 1040x amended return However, the new power of attorney will not revoke the prior power of attorney if it specifically states it does not revoke such prior power of attorney and either of the following are attached to the new power of attorney. Where mail 1040x amended return A copy of the unrevoked prior power of attorney, or A statement signed by the taxpayer listing the name and address of each representative authorized under the prior unrevoked power of attorney. Where mail 1040x amended return Note. Where mail 1040x amended return The filing of Form 2848 will not revoke any  Form 8821 that is in effect. Where mail 1040x amended return Revocation of Power of Attorney/Withdrawal of Representative If you want to revoke an existing power of attorney and do not want to name a new representative, or if a representative wants to withdraw from representation, mail or fax a copy of the previously executed power of attorney to the IRS, or if the power of attorney is for a specific matter, to the IRS office handling the matter. Where mail 1040x amended return If the taxpayer is revoking the power of attorney, the taxpayer must write “REVOKE” across the top of the first page with a current signature and date below this annotation. Where mail 1040x amended return If the representative is withdrawing from the representation, the representative must write “WITHDRAW” across the top of the first page with a current signature and date below this annotation. Where mail 1040x amended return If you do not have a copy of the power of attorney you want to revoke or withdraw, send a statement to the IRS. Where mail 1040x amended return The statement of revocation or withdrawal must indicate that the authority of the power of attorney is revoked or withdrawn, list the matters and periods, and must be signed and dated by the taxpayer or representative as applicable. Where mail 1040x amended return If the taxpayer is revoking, list the name and address of each recognized representative whose authority is revoked. Where mail 1040x amended return When the taxpayer is completely revoking authority, the form should state “remove all years/periods” instead of listing the specific tax matter, years, or periods. Where mail 1040x amended return If the representative is withdrawing, list the name, TIN, and address (if known) of the taxpayer. Where mail 1040x amended return To revoke a specific use power of attorney, send the power of attorney or statement of revocation to the IRS office handling your case, using the above instructions. Where mail 1040x amended return A power of attorney held by a student will be recorded on the CAF system for 130 days from the receipt date. Where mail 1040x amended return If you are authorizing a student to represent you after that time, you will need to submit a current and valid Form 2848. Where mail 1040x amended return When Is a Power of Attorney Not Required? A power of attorney is not required when the third party is not dealing with the IRS as your representative. Where mail 1040x amended return The following situations do not require a power of attorney. Where mail 1040x amended return Providing information to the IRS. Where mail 1040x amended return Authorizing the disclosure of tax return information through Form 8821, Tax Information Authorization, or other written or oral disclosure consent. Where mail 1040x amended return Allowing the IRS to discuss return information with a third party via the checkbox provided on a tax return or other document. Where mail 1040x amended return Allowing a tax matters partner or person (TMP) to perform acts for the partnership. Where mail 1040x amended return Allowing the IRS to discuss return information with a fiduciary. Where mail 1040x amended return How Do I Fill Out Form 2848? The following example illustrates how to complete Form 2848. Where mail 1040x amended return The two completed forms for this example are shown on the next pages. Where mail 1040x amended return Example. Where mail 1040x amended return Stan and Mary Doe have been notified that their joint tax returns (Forms 1040) for 2009, 2010, and 2011 are being examined. Where mail 1040x amended return They have decided to appoint Jim Smith, an enrolled agent, to represent them in this matter and any future matters concerning these returns. Where mail 1040x amended return Jim, who has prepared returns at the same location for years, already has a Centralized Authorization File (CAF) number assigned to him. Where mail 1040x amended return Mary does not want Jim to sign any agreements on her behalf, but Stan is willing to have Jim do so. Where mail 1040x amended return They want copies of all notices and written communications sent to Jim. Where mail 1040x amended return This is the first time Stan and Mary have given power of attorney to anyone. Where mail 1040x amended return They should each complete a Form 2848 as follows. Where mail 1040x amended return Line 1—Taxpayer information. Where mail 1040x amended return   Stan and Mary must each file a separate Form 2848. Where mail 1040x amended return On his separate Form 2848, Stan enters his name, street address, and social security number in the spaces provided. Where mail 1040x amended return Mary does likewise on her separate Form 2848. Where mail 1040x amended return Line 2—Representative(s). Where mail 1040x amended return   On their separate Forms 2848, Stan and Mary each enters the name and current address of their chosen representative, Jim Smith. Where mail 1040x amended return Both Stan and Mary want Jim Smith to receive notices and communications concerning the matters identified in line 3, so on their separate Forms 2848, Stan and Mary each checks the box in the first column of line 2. Where mail 1040x amended return They also enter Mr. Where mail 1040x amended return Smith's CAF number, his telephone number, and his fax number. Where mail 1040x amended return Mr. Where mail 1040x amended return Smith's address, telephone number, and fax number have not changed since the IRS issued his CAF number, so Stan and Mary do not check the boxes in the second column. Where mail 1040x amended return Line 3—Tax Matters. Where mail 1040x amended return   On their separate Forms 2848, Stan and Mary each enters “income” for the type of tax, “1040” for the form number, and “2009, 2010, and 2011” for the tax years. Where mail 1040x amended return Line 4—Specific use not recorded on Centralized Authorization File (CAF). Where mail 1040x amended return   On their separate Forms 2848, Stan and Mary make no entry on this line because they do not want to restrict the use of their powers of attorney to a specific use that is not recorded on the CAF. Where mail 1040x amended return See Preparation of Form — Helpful Hints, earlier. Where mail 1040x amended return Line 5—Acts authorized. Where mail 1040x amended return   Mary wants to sign any agreement that reflects changes to her and Stan's joint 2009, 2010, and 2011 income tax liability, so she writes “Taxpayer must sign any agreement form” on line 5 of her Form 2848. Where mail 1040x amended return Stan does not wish to restrict the authority of Jim Smith in this regard, so he leaves line 5 of his Form 2848 blank. Where mail 1040x amended return If either Mary or Stan had chosen, they could have listed other restrictions on line 5 of their separate Forms 2848. Where mail 1040x amended return Line 6—Retention/revocation of prior power(s) of attorney. Where mail 1040x amended return   Stan and Mary are each filing their first powers of attorney, so they make no entry on this line. Where mail 1040x amended return However, if they had filed prior powers of attorney, the filing of this current power would revoke any earlier ones for the same tax matter(s) unless they checked the box on line 6 and attached a copy of the prior power of attorney that they wanted to remain in effect. Where mail 1040x amended return   If Mary later decides that she can handle the examination on her own, she can revoke her power of attorney even though Stan does not revoke his power of attorney. Where mail 1040x amended return (See Revocation of Power of Attorney/Withdrawal of Representative, earlier, for the special rules that apply. Where mail 1040x amended return ) Line 7—Signature of taxpayer. Where mail 1040x amended return   Stan and Mary each signs and dates his or her Form 2848. Where mail 1040x amended return If a taxpayer does not sign, the IRS cannot accept the form. Where mail 1040x amended return Part II—Declaration of Representative. Where mail 1040x amended return   Jim Smith must complete this part of Form 2848. Where mail 1040x amended return If he does not sign this part, the IRS cannot accept the form. Where mail 1040x amended return What Happens to the Power of Attorney When Filed? A power of attorney will be recognized after it is received, reviewed, and determined by the IRS to contain the required information. Where mail 1040x amended return However, until a power of attorney is entered on the CAF system, IRS personnel may be unaware of the authority of the person you have named to represent you. Where mail 1040x amended return Therefore, during this interim period, IRS personnel may request that you or your representative bring a copy to any meeting with the IRS. Where mail 1040x amended return This image is too large to be displayed in the current screen. Where mail 1040x amended return Please click the link to view the image. Where mail 1040x amended return Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. Where mail 1040x amended return Please click the link to view the image. Where mail 1040x amended return Filled-in Form 2848 - Page 2 This image is too large to be displayed in the current screen. Where mail 1040x amended return Please click the link to view the image. Where mail 1040x amended return Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. Where mail 1040x amended return Please click the link to view the image. Where mail 1040x amended return Filled-in Form 2848 - Page 2 Processing and Handling How the power of attorney is processed and handled depends on whether it is a complete or incomplete document. Where mail 1040x amended return Incomplete document. Where mail 1040x amended return   If Form 2848 is incomplete, the IRS will attempt to secure the missing information either by writing or telephoning you or your representative. Where mail 1040x amended return For example, if your signature or signature date is missing, the IRS will contact you. Where mail 1040x amended return If information concerning your representative is missing and information sufficient to make a contact (such as an address and/or a telephone number) is on the document, the IRS will try to contact your representative. Where mail 1040x amended return   In either case, the power of attorney is not considered valid until all required information is entered on the document. Where mail 1040x amended return The individual(s) named as representative(s) will not be recognized to practice before the IRS, on your behalf, until the document is complete and accepted by the IRS. Where mail 1040x amended return Complete document. Where mail 1040x amended return   If the power of attorney is complete and valid, the IRS will take action to recognize the representative. Where mail 1040x amended return In most instances, this includes processing the document on the CAF system. Where mail 1040x amended return Recording the data on the CAF system enables the IRS to direct copies of mailings to authorized representatives and to readily recognize the scope of authority granted. Where mail 1040x amended return Documents not processed on CAF. Where mail 1040x amended return   Specific-use powers of attorney are not processed on the CAF system (see Preparation of Form – Helpful Hints, earlier). Where mail 1040x amended return For example, a power of attorney that is a one-time or specific-issue grant of authority is not processed on the CAF system. Where mail 1040x amended return These documents remain with the related case files. Where mail 1040x amended return In this situation, you should check the box on line 4 of Form 2848. Where mail 1040x amended return In these situations, the representative should bring a copy of the power of attorney to each meeting with the IRS. Where mail 1040x amended return Dealing With the Representative After a valid power of attorney is filed, the IRS will recognize your representative. Where mail 1040x amended return However, if it appears the representative is responsible for unreasonably delaying or hindering the prompt disposition of an IRS matter by failing to furnish, after repeated requests, nonprivileged information, the IRS can contact you directly. Where mail 1040x amended return For example, in most instances in which a power of attorney is recognized, the IRS will contact the representative to set up appointments and to provide lists of required items. Where mail 1040x amended return However, if the representative is unavailable, does not respond to repeated requests, and does not provide required items (other than items considered privileged), the IRS can bypass your representative and contact you directly. Where mail 1040x amended return If a representative engages in conduct described above, the matter can be referred to the Office of Professional Responsibility for consideration of possible disciplinary action. Where mail 1040x amended return Notices and other correspondence. Where mail 1040x amended return   If you have a recognized representative, you and the representative will routinely receive notices and other correspondence from the IRS (either the original or a copy) if you checked the box in the left column of line 2 of Form 2848. Where mail 1040x amended return If the power of attorney is processed on the CAF system, the IRS will send your representative(s) a duplicate of all computer-generated correspondence that is sent to you. Where mail 1040x amended return This includes notices and letters produced either at the Martinsburg Computing Center, or other IRS centers. Where mail 1040x amended return The IRS employee handling the case is responsible for ensuring that the original and any requested copies of each manually-generated correspondence are sent to you and your representative(s) in accordance with your authorization. Where mail 1040x amended return How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Where mail 1040x amended return By selecting the method that is best for you, you will have quick and easy access to tax help. Where mail 1040x amended return Free help with your return. Where mail 1040x amended return   Free help in preparing your return is available nationwide from IRS-certified volunteers. Where mail 1040x amended return The Volunteer Income Tax Assistance (VITA) program is designed to help low and moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Where mail 1040x amended return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Where mail 1040x amended return To find the nearest VITA or TCE site, visit IRS. Where mail 1040x amended return gov or call 1-800-906-9887 or 1-800-829-1040. Where mail 1040x amended return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Where mail 1040x amended return To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Where mail 1040x amended return aarp. Where mail 1040x amended return org/money/taxaide. Where mail 1040x amended return   For more information on these programs, go to IRS. Where mail 1040x amended return gov and enter keyword “VITA” in the upper right-hand corner. Where mail 1040x amended return Internet. Where mail 1040x amended return You can access the IRS website at IRS. Where mail 1040x amended return gov 24 hours a day, 7 days a week to: E-file your return. Where mail 1040x amended return Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Where mail 1040x amended return Check the status of your refund. Where mail 1040x amended return Go to IRS. Where mail 1040x amended return gov and click on Where's My Refund. Where mail 1040x amended return Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Where mail 1040x amended return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Where mail 1040x amended return Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Where mail 1040x amended return Download forms, including talking tax forms, instructions, and publications. Where mail 1040x amended return Order IRS products online. Where mail 1040x amended return Research your tax questions online. Where mail 1040x amended return Search publications online by topic or keyword. Where mail 1040x amended return Use the online Internal Revenue Code, regulations, or other official guidance. Where mail 1040x amended return View Internal Revenue Bulletins (IRBs) published in the last few years. Where mail 1040x amended return Figure your withholding allowances using the withholding calculator online at www. Where mail 1040x amended return irs. Where mail 1040x amended return gov/individuals. Where mail 1040x amended return Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. Where mail 1040x amended return irs. Where mail 1040x amended return gov/individuals. Where mail 1040x amended return Sign up to receive local and national tax news by email. Where mail 1040x amended return Get information on starting and operating a small business. Where mail 1040x amended return Phone. Where mail 1040x amended return Many services are available by phone. Where mail 1040x amended return   Ordering forms, instructions, and publications. Where mail 1040x amended return Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Where mail 1040x amended return You should receive your order within 10 days. Where mail 1040x amended return Asking tax questions. Where mail 1040x amended return Call the IRS with your tax questions at 1-800-829-1040. Where mail 1040x amended return Solving problems. Where mail 1040x amended return You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Where mail 1040x amended return An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Where mail 1040x amended return Call your local Taxpayer Assistance Center for an appointment. Where mail 1040x amended return To find the number, go to www. Where mail 1040x amended return irs. Where mail 1040x amended return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Where mail 1040x amended return TTY/TDD equipment. Where mail 1040x amended return If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Where mail 1040x amended return TeleTax topics. Where mail 1040x amended return Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Where mail 1040x amended return Refund information. Where mail 1040x amended return To check the status of your refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Where mail 1040x amended return Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Where mail 1040x amended return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Where mail 1040x amended return Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Where mail 1040x amended return If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Where mail 1040x amended return Other refund information. Where mail 1040x amended return To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Where mail 1040x amended return Evaluating the quality of our telephone services. Where mail 1040x amended return To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Where mail 1040x amended return One method is for a second IRS representative to listen in on or record random telephone calls. Where mail 1040x amended return Another is to ask some callers to complete a short survey at the end of the call. Where mail 1040x amended return Walk-in. Where mail 1040x amended return Many products and services are available on a walk-in basis. Where mail 1040x amended return   Products. Where mail 1040x amended return You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Where mail 1040x amended return Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Where mail 1040x amended return Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Where mail 1040x amended return Services. Where mail 1040x amended return You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Where mail 1040x amended return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Where mail 1040x amended return If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Where mail 1040x amended return No appointment is necessary—just walk in. Where mail 1040x amended return If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Where mail 1040x amended return A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Where mail 1040x amended return If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Where mail 1040x amended return All other issues will be handled without an appointment. Where mail 1040x amended return To find the number of your local office, go to  www. Where mail 1040x amended return irs. Where mail 1040x amended return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Where mail 1040x amended return Mail. Where mail 1040x amended return You can send your order for forms, instructions, and publications to the address below. Where mail 1040x amended return You should receive a response within 10 days after your request is received. Where mail 1040x amended return  Internal Revenue Service 1201 N. Where mail 1040x amended return Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Where mail 1040x amended return   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Where mail 1040x amended return Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Where mail 1040x amended return We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Where mail 1040x amended return Remember, the worst thing you can do is nothing at all. Where mail 1040x amended return   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Where mail 1040x amended return You face (or your business is facing) an immediate threat of adverse action. Where mail 1040x amended return You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Where mail 1040x amended return   If you qualify for our help, we’ll do everything we can to get your problem resolved. Where mail 1040x amended return You will be assigned to one advocate who will be with you at every turn. Where mail 1040x amended return We have offices in every state, the District of Columbia, and Puerto Rico. Where mail 1040x amended return Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Where mail 1040x amended return And our services are always free. Where mail 1040x amended return   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Where mail 1040x amended return Our tax toolkit at www. Where mail 1040x amended return TaxpayerAdvocate. Where mail 1040x amended return irs. Where mail 1040x amended return gov can help you understand these rights. Where mail 1040x amended return   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Where mail 1040x amended return irs. Where mail 1040x amended return gov/advocate. Where mail 1040x amended return You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Where mail 1040x amended return   TAS also handles large-scale or systemic problems that affect many taxpayers. Where mail 1040x amended return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Where mail 1040x amended return irs. Where mail 1040x amended return gov/advocate. Where mail 1040x amended return Low Income Taxpayer Clinics (LITCs). Where mail 1040x amended return   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Where mail 1040x amended return Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Where mail 1040x amended return These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. 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Tax Relief for Victims of Hurricane Irene in New Jersey

E-file to Remain Open for Hurricane Irene Victims through Oct. 31

Updated 9/7/11 to add the following counties: Atlantic, Burlington, Camden, Cape May, Cumberland, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Ocean, Salem, Sussex, Union and Warren.

NJ-2011-42, Sept. 1, 2011

MOUNTAINSIDE, N.J. — Victims of Hurricane Irene that began on Aug. 27, 2011 in parts of New Jersey may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Atlantic, Bergen, Burlington, Camden, Cape May, Cumberland, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Salem, Somerset, Sussex, Union and Warren. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 27, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 27, and on or before Sept. 12, as long as the deposits are made by Sept. 12, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 27 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 27 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 27 and on or before Sept. 12 provided the taxpayer makes these deposits by Sept. 12.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.
Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “New Jersey/Hurricane Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 24-Mar-2014

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