Reporting Agents

1. Reporting Agents E-Services

2. Speakers/Moderators: • Willard N. Timm Associate Director, GSU LITC Atlanta 404-413-9232 wtimm@gsu.edu • Keith Morris Sr. Program Analyst, IRS Return Preparer Office, e-file Provider Program Management

3. This course describes: • How to complete a TDS request • What delivery methods are available • Examples of TDS products & how to understand them • Where to go to get answers to any questions you may have

4. INTRODUCTION • E-Services is a suite of web-based products that will allow tax professionals and payers to conduct business with the IRS electronically 24 hours a day, 7 days a week via the internet.  • E-Services is not available to the general public. Only approved IRS business partners are eligible to participate in e-Services.

5. E-Services is limited to retrieve accounts with taxes due, Return Transcripts including Wage and Income information for the last 6-7 years.

6. To access TDS or any e-services product, you will need to view irs.gov and select the for Tax Pros link.

7. Onthe for Tax Pros page, select the Access to e-services link.

8. On the e-services page, select the Login link. Loginto e-services using the username and password you established during e-services Registration.

9. Login page

10. When you login to e-services, you are asked to select an organization from the 'Select Organization' page. An organization is a profile under which you work in e-services. Every e-services user has an organization called Individual. Under this profile, you may edit your registration information or complete a new application.

11. To access TDS, select Transcript Delivery System from thee-services panel.

12. Click on Transcript Delivery Service

13. On the Transcript Delivery System Menu page, there are two request options available in addition to the ability to obtain your history on prior requests and generate reports: The on-line transcript request provides you the ability to request an account or return transcript for business taxpayers who authorized you to act as their Reporting Agent and receive tax information related to a particular tax return and tax period. The My Transaction History selection provides a summary of your prior TDS transactions and a log of the actions taken within TDS to process your request. The Bulk Request selection allows you to upload a formatted file containing multiple TDS requests to request multiple transcript delivery products.

14. Input product delivery information.

15. Input data related to taxpayer.

16. Product types

17. Tax Return Transcript

30. E-Services is limited to the last 6-7 tax years… similar to “current memory”

31. What if I need an older tax year?

32. Alternative Sources • You can obtain the same products available on e-services by contacting the Practitioners Priority Service (PPS) Hotline. Sometimes PPS has years that have dropped off e-services. OR • You can also utilize the “old fashioned” Form 4506 and Form 4506-T. The current IRS charge for original returns is $39.00. However, a waiver is available for low income Clients. There is no charge involved for transcripts.

33. Form 4506 • The Form is sent to either the local Campus assigned your client’s account or the appropriate Disclosure Officer. For locations and addresses, refer to the form instructions available at www.irs.gov. • This may take 4-6 weeks.

34. Additional transcripts available… Sometimes the IRS create separate accounts on certain joint returns or in cases where a civil penalty has been assessed. This is known as “mirror accounts”. Example of those are: • Bankruptcy, • Innocent Spouse Claims, • Trust Fund Recovery Penalty, or • Combined Annual Wage Reporting

35. To view these separate accounts include “1040 Separate Account” or “Civil Penalty” on the Form 2848, Power of Attorney (POA).

36. To find out more information visit the www.irs.gov In addition, the Georgia State University College of Law Low-Income Taxpayer Clinic website has a more thorough discussion http://law.gsu.edu/taxclinic/