IRS Resources @ Your Fingertips

For questions or concerns about IRS policies, practices and procedures, contact the Western Area Stakeholder Liaison. Email sl.northwest@irs.gov or call the Business and Specialty Tax Line (800) 829-4933. If you email, please don’t send any personally identifiable information.

Centralized Authorization File (CAF) for Third Party Authorizations

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Authorizations regarding tax matters are recorded on the Centralized Authorization File (CAF) – unless Line 4, Specific Use is checked. It allows IRS assistors to verify permission to speak with a representative or appointee about private tax related information.

There are two major reasons for granting a third party authorization for the purpose of resolving federal tax issues.

  • The first reason is to allow an individual to represent you in tax matters before the IRS. This authorization is a “Power of Attorney” and is submitted using Form 2848.
  • The second reason is to allow any individual, corporation, firm, organization or partnership you designate (your appointee) to inspect and/or receive your confidential tax information in any office of the IRS for the type of tax and years or periods you list on Form 8821, Tax Information Authorization.

• Do you know the different levels of authority?
• Why do Powers of Attorney reject?
• What about Powers of Attorney for LLCs?
• And what’s the difference between “revoking” and “withdrawing” a Power of Attorney?

Direct Pay

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This week’s IRS Resources @ Your Fingertips is tailored to Direct Pay for individuals and sole proprietors filing Schedule C with their Form 1040.

Use this secure service to pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you. You’ll receive instant confirmation that your payment has been submitted. Bank account information is not retained in IRS systems after payments are made.

If you’ve already made a payment through Direct Pay, you can use the Look Up a Payment feature to view your payment details and status.

Now it’s never been easier to make an electronic payments anytime from anywhere with IRS2Go, the official smartphone app of the IRS.

IRS2Go provides easy access to mobile-friendly payment options like Direct Pay, offering you a free, secure way to pay directly from your checking or savings account. You can also make debit or credit card payment through an approved payment processor for a fee.

Tax Calendar Online

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From your desktop or laptop, use the IRS CalendarConnector to access tax calendar events even when you’re offline.

As you add new events, they’re automatically updated via the desktop tool.

You can view due dates and actions for each month, see all events or filter them.

Have your Calendar reminders sent to your email inbox in advance of when a form or payment is due.

And the Online Calendar is even available on your mobile device – Smartphone or tablet.

Refundable Credits – Education Credits and Child Tax Credit

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An education credit helps with the cost of higher education by reducing the amount of tax owed on the tax return. If the credit reduces the

tax to less than zero, a refund may be in store. There are two education credits available: the American Opportunity Tax Credit and the Lifetime Learning Credit.

And for those who qualify for the Child Tax Credit but get less than the full amount, the additional child tax credit may result in a refund even if no tax is owed.

Many IRS resources are available including the Interactive Tax Assistant and the attached IRS Resources @ Your Fingertips.

These will provide guidance, hot topics and updates for the 2016 filing season and assist in helping to avoid common errors.