What are we offering Circular 230 practitioners?
All Circular 230 attorneys, certified public accountants, and enrolled agents, whether they e-file client returns or not, now have unlimited access to e-Services and the three incentive products without the usual e-file requirement.
Who are Circular 230 Practitioners?
There are three types of practitioners: Attorney, Certified Public Accountant (CPA) and Enrolled Agent.
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Attorney means any person who is a member in good standing of the bar of the highest court of any State, territory, or possession of the United States, including a Commonwealth or the District of Columbia.
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Certified public accountant (CPA) means any person who is duly qualified to practice as a certified public accountant in any State, territory, or possession of the United States, including a Commonwealth, or the District of Columbia.
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Enrolled agent means any person who has earned the privilege of practicing or representing taxpayers before the Internal Revenue Service. Enrolled agents, like attorneys and certified public accountants (CPAs), are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and before which IRS offices they can practice.
Why are we doing this?
e-Services increase tax filing efficiency and save valuable time and resources for tax practitioners and the IRS. Our expansion of the e-Services incentive products to a larger audience is due to high demand and continued requests from the tax practitioner community.
What are the e-Services three incentive products?
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Disclosure Authorization
Eligible tax professionals can complete disclosure authorization forms, and view and modify existing forms, all online. Disclosure Authorization allows tax professionals to electronically submit Form 2848, Power of Attorney and Declaration of Representative; and Form 8821, Tax Information Authorization. Disclosure Authorization expedites processing and issues a real-time acknowledgement of accepted submissions.
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Electronic Account Resolution
Tax professionals using EAR can quickly resolve clients’ account problems by electronically sending and receiving inquiries about individual or business account problems, refunds, installment agreements, missing payments or notices. Tax professionals must have a power of attorney (Form 2848 only) on file before inquiring into a client’s account. Responses are delivered to a secure electronic mailbox within three business days. Use Disclosure Authorization to submit the Form 2848 to the IRS.
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Transcript Delivery System
TDS resolves clients' need for return and account information quickly in a secure, online session. It allows eligible tax professionals, with a power of attorney (Form 2848 only) on file, to request and receive account transcripts, wage and income transcripts, tax return transcripts, and verification of non-filing letters for individual taxpayers and account transcripts for business taxpayers. Use Disclosure Authorization to submit the Form 2848 to the IRS.
Must I register for e-Services in order to get the Incentive Products?
The first step is registering for e-Services. Each user must register individually to create and have access to a secure mailbox. The registration process is a one-time automated process where the user selects a username, password and PIN that will be needed to log onto e-Services. After verifying the information provided, the IRS will mail a registration notice containing a confirmation number to the registrant’s last known address of record. See the e-Services registration page for more details.
The second step is to submit an online e-file application. Anyone who registers with
e-Services can create a new or revised application. You must follow the specific e-file application instructions created for the sole purpose of obtaining e-Services.
Why must I complete an e-file application?
Incentive product access is tied to the electronic filing application, the completion of Suitability and the submission of the appropriate credentials. The e-Services products will be manually activated once the credentials are received and the individuals and the firm listed on the e-file application pass suitability.
What form type do I choose?
You will need to select the Form 1040.
Do I need to submit my professional credentials?
Yes. Attorney’s will need to submit proof of good standing of the BAR of the highest court in your state, commonwealth, possession, territory or the District of Columbia, whichever is applicable. Certified Public Accountants must provide a copy of his/her current and active CPA license or wallet card. Enrolled Agents only need to provide their Enrolled Agent number when completing the e-file application.
Where do I submit the credentials?
The credentials must be sent to the following address:
IRS, Andover Campus, ATTN: EFU Acceptance
Testing Stop 983
P.O. Box 4099
Woburn, MA 01888-40999
If using overnight delivery
310 Lowell Street
Andover MA 05501-0001
Please note that your e-file application will not be processed until the credentials are received.
How will I know when my incentive products are activated?
You will receive an e-mail notice so please ensure the email address you use on your e-file application is correct.
Can I provide the incentive products to other members of my firm?
No, you are not entitled to authorize any delegated users unless you are an e-file participant filing five or more returns.
What if I currently participate in e-file and have access to the incentive products?
Then you do nothing. Your access to IRS e-file and the incentive products will continue uninterrupted.
Who do I contact if I have questions?
You can contact one of our e-help Desk assistors by calling 1-866-255-0654. International callers must dial 512-416-7750.
Other e-Services products available to you include:
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Preparer Tax Identification Number (PTIN) Application
Tax professionals may choose to use a PTIN instead of a Social Security Number (SSN) on returns that are prepared for clients. The PTIN application enables a preparer to apply for and receive a PTIN or look up a forgotten PTIN online. An actual PTIN card can be sent to you if one is requested.
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Taxpayer Identification Number (TIN) Matching Application
TIN Matching is a pre-filing service offered to payers of income subject to backup withholding who submit any of six information returns (Forms 1099-B, INT, DIV, OID, PATR, and MISC). Payers must be listed in the IRS Payer Account File (PAF) database and must have filed information returns with the IRS in one of the past two tax years.
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