irs e-services cheatsheet - saceasacea.org/education/the_e-services_toolbox_handout.pdf4402 e. brott...

4402 E. Brott St.Tucson, AZ 85712-1102

[email protected](520) tel & fax393-8813

Davis Tax Services, LLPwww.davis-tax.com

IRS e-Services Cheatsheet Bookmark the e-Services login page: https://la.www4.irs.gov/PORTAL-PROD/CRM/signon.html e-Services tutorials: https://la.www4.irs.gov/PORTAL-PROD/CRM/signon.html PTIN System https://rpr.irs.gov/ Document 11734 - Transaction Code Pocket Guide (PDF, 14 pages) http://www.irs.gov/file_source/pub/irs-utl/transaction_codes_pocket_guide.pdf Constructing an IRS User TDS Bulk Request Data File https://la2.www4.irs.gov/PeopleBooks/CRMPROD/Training/3pdev/3ptds/ImageMaps/TDS_TAXPRACTITIONER_BULK_DIRECTIONS.htm Publication 2108A, On-Line Taxpayer Identification Number (TIN) Matching Program http://www.irs.gov/pub/irs-pdf/p2108a.pdf Form 2848, Power of Attorney (rev 7/31/2014) http://www.irs.gov/pub/irs-pdf/f2848.pdf Draft Tax Forms http://apps.irs.gov/app/picklist/list/draftTaxForms.html Circular No. 230 (Rev. 6-2014) http://www.irs.gov/file_source/pub/irs-pdf/pcir230.pdf Pub 216 Conference and Practice Requirements http://www.irs.gov/pub/irs-pdf/p216.pdf

8/18/2014

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The e-Services

Toolbox

C. Forrest Davis, EA

What is e-Services?

• The self-service section of the IRS Tax

Pro portal

Renew your PTIN

• Before you can use e-Services, you'll need

a PTIN

• https://rpr.irs.gov/

• Separate from e_Services

Getting to e-Services

• irs.gov home page

• for Tax Pros

– www.irs.gov/for-Tax-Pros

• Access e-Services

– www.irs.gov/Tax-Professionals/e-services---

Online-Tools-for-Tax-Professionals

• Login or Register

– https://la.www4.irs.gov/PORTAL-

PROD/CRM/signon.html

– Bookmark it!

Getting to e-Services Getting to e-Services

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Getting to e-Services What's on e-Services

• e-Services registration

• e-file application

• QuickAlerts and e-News

• Taxpayer Identification Number

(TIN) Matching

• Transcript Delivery System (TDS)

Registering for e-Services

Create a user account

1) Legal name (verified with IRS & SSA records)

2) Social Security Number (verified with SSA records)

3) Date of birth (verified with SSA records)

4) Telephone number

5) E-mail address

6) Adjusted Gross Income (AGI) from either your current year

or prior year filed tax return (verified from IRS records)

7) Username. (8-10 characters)

8) Password and PIN.

9) Reminder question to recover a forgotten username

10) Home mailing address (verified from IRS records).

Confirmation

• IRS will postal mail a registration

confirmation code

• Login in to e-Services Registration to

confirm

• Do it within 28 days!

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Change your password or PIN

• Change it every 6 months

• Record the date and new password

• The new password can't be one you've

used before

• If you forget it or it expires,

you will have to repeat the

registration process

Registration gives access to

• Application for PTIN

• Application for TIN Matching

• Application for e-filing

e-file Application

• Application to become an e-file ERO

• Update an e-file appliction on file

– "Close office" to discontinue e-filing

• Online instead of paper Form 8633

• Suitability check

– credit check

– tax compliance

– fingerprints

TIN Matching

• TIN Matching allows a payer to verify that

the TIN and name provided to them by a

taxpayer matches IRS records.

• You cannot search, only verify name-TIN

pairs

– SSN and last name

– EIN and business name

TIN Matching

• Interactive TIN Matching provides an

instant response for up to 25 TIN/name

combinations at a time.

• Bulk TIN Matching provides results by

email within 24 hours for up to 100,000

TIN and Name combinations

– IRS Publication 2108A, On-Line Taxpayer

Identification Number (TIN) Matching Program

Transcript Delivery System

(TDS)• Request federal tax information from IRS

records on behalf of taxpayers

• Requests can be viewed online and printed, sent

to your secure mailbox, mailed, or faxed

• TDS users must register with e-services and be

approved for TDS use

• Obtain Power of Attorney before using TDS

• TDS history can be viewed online for one year

with the My Transaction History link.

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The Steps: Transcript Request

by Tax Practitioners1) Information Needed

2) Choose an Inquiry Type: Online or Bulk

3) Specify Your Delivery Method (online, mailbox,

mailed, faxed)

4) Complete Taxpayer Information

5) Select Your TDS Products

6) View Your Transcript Request

7) Access Your Secure Mailbox

8) Generate Reports of your TDS

requests history

Information to request a

transcript1) Your Centralized Authorization File (CAF) Number

2) Taxpayer's Name

3) Taxpayer's Social Security Number or Employer

Identification Number

4) Taxpayer's Type (Individual, Business, Other)

5) Tax Period (year and month)

6) Tax Form (e.g., 1040, 1120)

7) TDS Product you need

8) Your Preferred Primary Delivery Method

and an Alternate Delivery Method

9) Purpose of your request

On-Line Transcript Request

• Transcripts can be displayed on-line or you can

request delivery to your e-services' Secure Mailbox.

• An e-mail notification is sent to you for requests

delivered to your mailbox.

• If you select secure mailbox, the response

will be delivered within 48 hours.

• Click "Add Request" button and each

individual form and tax period needed

• "Status" of each request is displayed as

"CAF Check Passed" or "CAF Check

Failed."

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TDS products

• Account Transcript

• Return Transcript

• Record of Account

• Wage and Income Documents

• Verification of Non-Filing

Account Transcript

• The transcript shows the information

posted on the account, including

payments, adjustments, etc.

• Account transcripts are

available for any account that

is active on the IRS Master File

Return Transcript

• This transcript includes most lines from the

original return, including attached forms and

schedules.

• The transcript contains both the

"per return" and "per computer"

entries.

• Return transcripts are available

for returns filed during the current

and three prior tax years.

Record of Account

• This transcript is a combination of the

account and return transcripts. Record of

Account information is available for returns

filed during the current and three prior tax

years.

• Record of account information

is not available for returns

processed more than three

years prior to the current tax year.

Wage and Income Documents

• This transcript shows income reported by

payers on forms such as W-2 and 1099.

Wage and income information is available

for ten years.

Verification of Non-Filing

• This letter is generated when a taxpayer

needs verification that a tax return was not

filed, such as when applying for a state-

backed mortgage subsidy bond.

• Verification of non-filing

information is available for the

current and three prior tax years.

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View Your Transcript

Request/Get Product

Document 11734 - Transaction

Code Pocket Guide (PDF)

Secure Mailbox

• Transcripts are deleted from your Inbox

three days after the delivery date

Bulk TDS Request

• Upload a formatted .txt file of up to one

megabyte

– (about 3,500 records)

– Semicolon-separated fields

– 61 data fields

Reports

Form 2848(Rev. July 2014) Department of the Treasury Internal Revenue Service

Power of Attorney and Declaration of Representative

▶ Information about Form 2848 and its instructions is at www.irs.gov/form2848.

OMB No. 1545-0150

For IRS Use Only

Received by:

Name

Telephone

Function

Date / /

Part I Power of Attorney Caution: A separate Form 2848 must be completed for each taxpayer. Form 2848 will not be honored for any purpose other than representation before the IRS.

1 Taxpayer information. Taxpayer must sign and date this form on page 2, line 7.

Taxpayer name and address Taxpayer identification number(s)

Daytime telephone number Plan number (if applicable)

hereby appoints the following representative(s) as attorney(s)-in-fact:

2 Representative(s) must sign and date this form on page 2, Part II.

Name and address

Check if to be sent copies of notices and communications

CAF No.

PTIN

Telephone No.

Fax No. Check if new: Address Telephone No. Fax No.

Name and address

Check if to be sent copies of notices and communications

CAF No.

PTIN

Telephone No.


Name and address

(Note. IRS sends notices and communications to only two representatives.)

CAF No.

PTIN

Telephone No.


Name and address

(Note. IRS sends notices and communications to only two representatives.)

CAF No.

PTIN

Telephone No.


to represent the taxpayer before the Internal Revenue Service and perform the following acts:

3 Acts authorized (you are required to complete this line 3). With the exception of the acts described in line 5b, I authorize my representative(s) to receive and inspect my confidential tax information and to perform acts that I can perform with respect to the tax matters described below. For example, my representative(s) shall have the authority to sign any agreements, consents, or similar documents (see instructions for line 5a for authorizing a representative to sign a return).

Description of Matter (Income, Employment, Payroll, Excise, Estate, Gift, Whistleblower, Practitioner Discipline, PLR, FOIA, Civil Penalty, Sec. 5000A Shared Responsibility

Payment, Sec. 4980H Shared Responsibility Payment, etc.) (see instructions)

Tax Form Number (1040, 941, 720, etc.) (if applicable)

Year(s) or Period(s) (if applicable) (see instructions)

4 Specific use not recorded on Centralized Authorization File (CAF). If the power of attorney is for a specific use not recorded on CAF, check this box. See the instructions for Line 4. Specific Use Not Recorded on CAF . . . . . . . . . . . . . . . ▶

5a Additional acts authorized. In addition to the acts listed on line 3 above, I authorize my representative(s) to perform the following acts (see instructions for line 5a for more information):

Authorize disclosure to third parties; Substitute or add representative(s); Sign a return;

Other acts authorized:

For Privacy Act and Paperwork Reduction Act Notice, see the instructions. Cat. No. 11980J Form 2848 (Rev. 7-2014)

Form 2848 (Rev. 7-2014) Page 2 b Specific acts not authorized. My representative(s) is (are) not authorized to endorse or otherwise negotiate any check (including directing or

accepting payment by any means, electronic or otherwise, into an account owned or controlled by the representative(s) or any firm or other entity with whom the representative(s) is (are) associated) issued by the government in respect of a federal tax liability.

List any specific deletions to the acts otherwise authorized in this power of attorney (see instructions for line 5b):

6 Retention/revocation of prior power(s) of attorney. The filing of this power of attorney automatically revokes all earlier power(s) of attorney on file with the Internal Revenue Service for the same matters and years or periods covered by this document. If you do not want to revoke a prior power of attorney, check here . . . . . . . . . . . . . . . . . . . . . . . . . . ▶

YOU MUST ATTACH A COPY OF ANY POWER OF ATTORNEY YOU WANT TO REMAIN IN EFFECT.

7 Signature of taxpayer. If a tax matter concerns a year in which a joint return was filed, each spouse must file a separate power of attorney even if they are appointing the same representative(s). If signed by a corporate officer, partner, guardian, tax matters partner, executor, receiver, administrator, or trustee on behalf of the taxpayer, I certify that I have the authority to execute this form on behalf of the taxpayer. ▶ IF NOT COMPLETED, SIGNED, AND DATED, THE IRS WILL RETURN THIS POWER OF ATTORNEY TO THE TAXPAYER.

Signature

Print Name

Date Title (if applicable)

Print name of taxpayer from line 1 if other than individual Part II Declaration of Representative

Under penalties of perjury, by my signature below I declare that:

• I am not currently suspended or disbarred from practice before the Internal Revenue Service;

• I am subject to regulations contained in Circular 230 (31 CFR, Subtitle A, Part 10), as amended, governing practice before the Internal Revenue Service;

• I am authorized to represent the taxpayer identified in Part I for the matter(s) specified there; and

• I am one of the following:

a Attorney—a member in good standing of the bar of the highest court of the jurisdiction shown below.

b Certified Public Accountant—duly qualified to practice as a certified public accountant in the jurisdiction shown below. c Enrolled Agent—enrolled as an agent by the Internal Revenue Service per the requirements of Circular 230.

d Officer—a bona fide officer of the taxpayer organization.

e Full-Time Employee—a full-time employee of the taxpayer.

f Family Member—a member of the taxpayer’s immediate family (for example, spouse, parent, child, grandparent, grandchild, step-parent, step-child, brother, or sister).

g Enrolled Actuary—enrolled as an actuary by the Joint Board for the Enrollment of Actuaries under 29 U.S.C. 1242 (the authority to practice before the Internal Revenue Service is limited by section 10.3(d) of Circular 230).

h Unenrolled Return Preparer—Your authority to practice before the Internal Revenue Service is limited. You must have been eligible to sign the return under examination and have prepared and signed the return. See Notice 2011-6 and Special rules for registered tax return preparers and unenrolled return preparers in the instructions (PTIN required for designation h).

i Registered Tax Return Preparer—registered as a tax return preparer under the requirements of section 10.4 of Circular 230. Your authority to practice before the Internal Revenue Service is limited. You must have been eligible to sign the return under examination and have prepared and signed the return. See Notice 2011-6 and Special rules for registered tax return preparers and unenrolled return preparers in the instructions (PTIN required for designation i).

k Student Attorney or CPA—receives permission to represent taxpayers before the IRS by virtue of his/her status as a law, business, or accounting student working in an LITC or STCP. See instructions for Part II for additional information and requirements.

r Enrolled Retirement Plan Agent—enrolled as a retirement plan agent under the requirements of Circular 230 (the authority to practice before the Internal Revenue Service is limited by section 10.3(e)). ▶ IF THIS DECLARATION OF REPRESENTATIVE IS NOT COMPLETED, SIGNED, AND DATED, THE IRS WILL RETURN THE POWER OF ATTORNEY. REPRESENTATIVES MUST SIGN IN THE ORDER LISTED IN PART I, LINE 2. See the instructions for Part II.

Note. For designations d-f, enter your title, position, or relationship to the taxpayer in the "Licensing jurisdiction" column. See the instructions for Part II for more information.

Designation—Insert above letter (a–r)

Licensing jurisdiction (state) or other

licensing authority (if applicable)

Bar, license, certification, registration, or enrollment

number (if applicable). See instructions for Part II for

more information.

Signature Date

Form 2848 (Rev. 7-2014)

Sample CAF Client Listing Request http://www.irs.gov/uac/Freedom-of-Information-Act-%28FOIA%29-Guidelines#CAF Practitioner or company name Practitioner or company address Phone number (optional) Date Internal Revenue Service HQ FOIA Stop 211 2980 Brandywine Road Chamblee, GA 30341 OS:P:GLD:D (fax) 770-936-1898 Dear Disclosure Manager: This is a request under the Freedom of Information Act. I request that a copy of the CAF Representative/Client Listing be provided to me. I do not wish to inspect the documents first. In order to determine my status for the applicability of fees, you should know that I am an “Other” requester seeking information for non-commercial or personal use. I am a tax professional and my CAF number is XXXXXXX. (This is not your Enrolled Agent Number) I am including a photocopy of my driver’s license (or, a notarized statement or a sworn statement) as defined in the FOIA Guide – To Establish Proof of Identity and Right to Access as proof of identity. Send listing as a paper document. I am willing to pay copying fees for this request up to a maximum of $XX (fill in amount). If you estimate that the fees will exceed this limit, please contact me prior to completing my request. (There is no charge for the first 100 pages and $.20 per page thereafter). Send listing on CD as a text file. Thank you for your consideration of this request. Sincerely, [signature]

DO NOT FILEJuly 24, 2014

DRAFT AS OF

Form 8962Department of the Treasury Internal Revenue Service

Premium Tax Credit (PTC)▶ Attach to Form 1040, 1040A, or 1040NR.

▶ Information about Form 8962 and its separate instructions is at www.irs.gov/form8962.

OMB No. 1545-0074

2014Attachment Sequence No. 73

Name shown on your return Your social security number Relief (see instructions)

Part 1: Annual and Monthly Contribution Amount 1 Family Size: Enter the number of exemptions from Form 1040 or Form 1040A, line 6d, or Form 1040NR, line 7d . 1

2 a

Modified AGI: Enter your modified AGI (see instructions) . . . . . 2a

b Enter total of your dependents' modified AGI (see instructions) . . . . . . 2b

3 Household Income: Add the amounts on lines 2a and 2b . . . . . . . . . . . . . . . . . 3

4

Federal Poverty Line: Enter the federal poverty amount as determined by the family size on line 1 and the federal poverty table for your state of residence during the tax year (see instructions). Check the appropriate box for the federal poverty table used. a Alaska b Hawaii c Other 48 states and DC 4

5

Household Income as a Percentage of Federal Poverty Line: Divide line 3 by line 4. Enter the result rounded to a whole percentage. (For example, for 1.542 enter the result as 154, for 1.549 enter as 155.) (See instructions for special rules.) 5 %

6 Is the result entered on line 5 less than or equal to 400%? (See instructions if the result is less than 100%.)

Yes. Continue to line 7.

No. You are not eligible to receive PTC. If you received advance payment of PTC, see the instructions for how to report your Excess Advance PTC Repayment amount.

7 Applicable Figure: Using your line 5 percentage, locate your “applicable figure” on the table in the instructions . . 7

8 a

Annual Contribution for Health Care: Multiply line 3 by line 7 . . . . 8a

b Monthly Contribution for Health Care: Divide line 8a by 12. Round to whole dollar amount 8b

Part 2: Premium Tax Credit Claim and Reconciliation of Advance Payment of Premium Tax Credit 9 Did you share a policy with another taxpayer or get married during the year and want to use the alternative calculation? (see instructions)

Yes. Skip to Part 4, Shared Policy Allocation, or Part 5, Alternative Calculation for Year of Marriage. No. Continue to line 10.

10 Do all Forms 1095-A for your tax household include coverage for January through December with no changes in monthly amounts shown on lines 21–32, columns A and B?Yes. Continue to line 11. Compute your annual PTC. Skip lines 12–23

and continue to line 24.No. Continue to lines 12–23. Compute

your monthly PTC and continue to line 24.

Annual Calculation

A. Premium Amount (Form(s) 1095-A, line 33A)

B. Annual Premium Amount of SLCSP

(Form(s) 1095-A, line 33B)

C. Annual Contribution Amount

(Line 8a)

D. Annual Maximum Premium Assistance (Subtract C from B)

E. Annual Premium Tax Credit Allowed (Smaller of A or D)

F. Annual Advance Payment of PTC

(Form(s) 1095-A, line 33C)

11 Annual Totals

Monthly Calculation

A. Monthly Premium Amount (Form(s) 1095-A,

lines 21–32, column A)

B. Monthly Premium Amount of SLCSP

(Form(s) 1095-A, lines 21–32, column B)

C. Monthly Contribution Amount (Amount from line 8b

or alternative marriage monthly contribution)

D. Monthly Maximum Premium Assistance (Subtract C from B)

E. Monthly Premium Tax Credit Allowed (Smaller of A or D)

F. Monthly Advance Payment of PTC

(Form(s) 1095-A, lines 21–32, column C)

12 January

13 February

14 March

15 April

16 May

17 June

18 July

19 August

20 September

21 October

22 November

23 December

24 Total Premium Tax Credit: Enter the amount from line 11E or add lines 12E through 23E and enter the total here . 24

25 Advance Payment of PTC: Enter the amount from line 11F or add lines 12F through 23F and enter the total here . 25

26

Net Premium Tax Credit: If line 24 is greater than line 25, subtract line 25 from line 24. Enter the difference here and on Form 1040, line 69; Form 1040A, line 45; or Form 1040NR, line 65. If you elected the alternative calculation for marriage, enter zero. If line 24 equals line 25, enter zero. Stop here. If line 25 is greater than line 24, leave this line blank and continue to line 27 . 26

Part 3: Repayment of Excess Advance Payment of the Premium Tax Credit27 Excess Advance Payment of PTC: If line 25 is greater than line 24, subtract line 24 from line 25. Enter the difference here 27

28

Repayment Limitation: Using the percentage on line 5 and your filing status, locate the repayment limitation amount in the instructions. Enter the amount here . . . . . . . . . . . . . . . . . . . 28

29

Excess Advance Premium Tax Credit Repayment: Enter the smaller of line 27 or line 28 here and on Form 1040, line 46; Form 1040A, line 29; or Form 1040NR, line 44 . . . . . . . . . . . . . . . . . . 29

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 37784Z Form 8962 (2014)

DO NOT FILEJuly 24, 2014

DRAFT AS OF

Form 8962 (2014) Page 2 Part 4: Shared Policy AllocationComplete the following information for up to four shared policy allocations. See instructions for allocation details.

Shared Policy Allocation 130 a Policy Number (Form 1095-A, line 2) b SSN of taxpayer sharing allocation c Allocation start month d Allocation stop month

Allocation percentage applied to monthly amounts

e. Premium Percentage f. SLCSP Percentage g. Advance Payment of the PTC

Percentage




Percentage




Percentage




Percentage

34 Have you completed shared policy allocation information for all allocated Forms 1095-A?

Yes. Multiply the amounts on Form 1095-A by the allocation percentages entered by policy. Add allocated amounts across all allocated policies with amounts for non-allocated policies from Forms 1095-A, if any, to compute a combined total for each month. Enter the combined total for each month on lines 12–23, columns A, B, and F. Compute the amounts for lines 12–23, columns C–E, and continue to line 24.

No. See the instructions to report additional shared policy allocations.

Part 5: Alternative Calculation for Year of MarriageComplete line(s) 35 and/or 36 to elect the alternative calculation for year of marriage. For eligibility to make the election, see the instructions for line 9. To complete line(s) 35 and/or 36 and compute the amounts for lines 12–23, see the instructions for this Part 5.

35

Alternative entries for your SSN

a Alternative family size b Monthly contribution c Alternative start month d Alternative stop month

36

Alternative entries for your spouse's SSN

a Alternative family size b Monthly contribution c Alternative start month d Alternative stop month

Form 8962 (2014)