IRS & State Help  
IRS Quick Links
 Section A - IRS Help
 Practitioner Priority Service: (866)860-4259 IRS efile: (866)255-0654 IRS PTIN Info Hotline (877)613-7846  
What Will the IRS Ask You for During Your Call or Visit?
IRS Call Center professionals take great care to make certain that they only discuss personal information with the taxpayer or someone the taxpayer authorizes to speak on their behalf. By law, IRS telephone assistors will only speak with the taxpayer or the taxpayer’s legally designated representative. Callers should be prepared to verify their identities. Being prepared before a call or visit can save taxpayers and tax professionals from multiple calls or visits.
Confirming Third-party Authorizations During Calls or Visits Confirming Taxpayers’ Identities During Calls or Visits
If taxpayers or tax professionals are calling about a third party’s account, they should be prepared to verify their identities and provide information about the third party they are representing. Before calling about a third-party, be sure to have the following information available:

1. Verbal or written authorization from the third-party to discuss the account

2. The ability to verify the taxpayer’s name, SSN/ITIN, tax period, and tax form(s) filed

3. Preparer Tax Identification Number (PTIN) or PIN if a third-party designee

4. A current, completed and signed Form 8821, Tax Information Authorization or

5. A completed and signed Form 2848, Power of Attorney and Declaration of Representative

 Taxpayers should have the following information ready:

1. Social Security numbers (SSN) and birth dates for those who were named on the tax return

2. An Individual Taxpayer Identification Number (ITIN) letter if the taxpayer has one in lieu of a SSN

3. Filing status – single, head of household, married filing joint or married filing separate

4.The prior-year tax return. Telephone assistors may need to verify taxpayer identity with information from the return before answering certain questions

5. A copy of the tax return in question

6. Any IRS letters or notices received by the taxpayer
Questions regarding a deceased taxpayer require different steps.

Be prepared to fax:

1. The deceased taxpayer’s death certificate, and

2. Either copies of Letters Testamentary or Letters of Administration approved by the court, or Form 56, Notice Concerning Fiduciary Relationship (for estate executors)
When Contacting the IRS Keep All Information for a Complete Record
As a tax professional, you know how important it is to keep good records. Did you know that includes records of electronic and telephone contacts with the IRS? If questions later arise, having a complete record of all documents and contacts may speed up resolution of your issue. If you need to contact the IRS by telephone, note key information from the conversation, such as:

1. The date and time of the call, and
2. The name and employee identification number of the contact representative, and
3. Any resolution or information you received from the representative.

Before you call, also check IRS.gov for the topics and information people ask about most. You may find the information you are looking for without having to call the IRS.
How to Bypass the IRS's Telephone Maze if You are Calling  1-800-829-1040
If you are calling 1-800-829-1040 the best time to call is either 8 AM or late in the day, especially on Friday. The line is staffed from hours 7 AM - 7 PM local time Monday-Friday. When calling:

1. After selecting your language, DO NOT choose Option 1 "Refund", or you will be sent to an automated phone line. Choose Option 2 for "Personal Income Tax".

2. Then Press 1 for "Form, Tax History, or Payment".

3. Then Press 3 "For all other questions."

4. Then Press 2 "For all other questions."

5. When asked to enter your SSN or EIN to access your account information, don’t enter anything. After it asks a second time just wait, and you will get another menu.

6. Then Press 2 for Personal or Individual tax questions.

You will then be transferred you to an agent.
 Section B - IRS Links
No. Title Group No. Title Group
500 Forms, Instructions & Publications 2 503 Where's my Refund 4
501 Interactive Tax Assistant 3 504 Where to File Paper Tax Returns 2
502 IRS Tax Reform Tax Topic Index 4      
 Section C - State Help
No. Title Group No. Title Group
504 State Departments of Revenue 3 505 Where's my State Refund 3
Section D - State Registration Requirements
California
California tax return preparers must register and complete 60 hours of Continuing Education. In addition, preparers must obtain a bond in the amount of $5000. This is the link to the California Tax Education Council: http://www.ctec.org/Preparer/. This is the link to the CTEC Registration page where you may register and find a list of the approved education providers: https://www.ctec.org/Preparer/Logon/. Also see: What is CRTP?

Connecticut
Tax Preparers and Facilitators must obtain a permit from the Connecticut Department of Revenue Services if they are a paid preparer or a facilitator of refund anticipation loans (RAL) or refund anticipation checks (RAC).

A Paid Tax Preparer is an: 

1. Individual that prepares at least 10 Connecticut state Income tax returns for a fee or other consideration;
2. employee of tax return preparation business who prepares at least 10 Connecticut Income tax returns;
3. employee of a tax preparer or facilitator holding a permit issued by Connecticut Department of Revenue Services

A Facilitator is a person who individually or with someone else:

1. solicits the execution of, processes, receives, or accepts an application or agreement for a RAL or RAC;
2. serves or collects on a RAL or RAC; or
3. facilitates making a RAL or RAC.

For further information see Special Notice 2017(8), New Requirements for Income Tax Preparers and Facilitators of Refund Anticipation Loans or Checks.

From the CT Department of Revenue Website, click on Paid Preparer Permit.

Maryland
In addition to Registering and paying $100, Maryland is requiring that tax return preparers pass an exam by December 31, 2015. Tax preparers must register for the exam and pay $65.00. Copy and paste this link into the address bar instead of clicking on it: http://dllr.state.md.us/license/taxprep/taxpreplic.shtml#exam

Also see: http://dllr.state.md.us/license/taxprep/taxprepcpe.shtml

All Maryland tax return preparers must pass the exam by December 31, 2015 if they are currently registered. After December 31, 2015 individuals will need to take the exam prior to registration.

New York
New York tax return preparers are required to Register and pay $100 every year if they fall under the commercial tax preparer category. NY Preparers must complete 4-16 hours of Continuing Education depending on how many returns they do. http://www.tax.ny.gov/tp/reg/cont_ed_req.htm

This is the link to the NY State Department of Revenue website for more information on Registering or Renewing your NYTPRIN: http://www.tax.ny.gov/tp/reg/tpreg.htm

North Carolina
The North Carolina Refund Anticipation Loan Act explains the registration requirements and other requirements for a business that offers RALs. Go to the North Carolina Commissioner of Banks – Refund Anticipation Loan Facilitators Overview website and from there you can link to the online application and get the latest reporting requirements and due dates.

Oregon
Due to the complexity of Oregon Law, we do not detail it here. Visit their website. This is the link to the website of the Department of Revenue: http://www.oregon.gov/DOR/TAXPRO/pages/index.aspx

This is the link to the General Information booklet for instructions on how to become a Tax Practitioner:
http://www.oregon.gov/OBTP/docs/pdfs/General_Information_Booklet_2015_print.pdf

Also see: http://www.oregon.gov/obtp/pages/becoming_licensed.aspx

Texas
Must be engaged in business of preparing tax returns. Must display and discuss fee schedules. Must register and pay fee on the Texas OCCC – Refund Anticipation Loan (ALECS) website.

Washington
Washington businesses that offer tax refund anticipation loans (RALs) must register with the Department of Financial Institutions (DFI). Must fill out an application and mail to State of Washington with the applicable fee. The application is available on Washington State DFI – Tax Refund Anticipation Loan Facilitators website.

Editors Note: Several states that do not have registration requirements do have disclosure requirements. Every effort has been made to provide reliable information in this article. However be sure to check with your state Department of Revenue before each tax season begins to verify your state's requirements.

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