IRS Publication 17 — Your Federal Income Tax (Individuals)
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“Power of attorney. A return signed by an agent in any of these cases must have a power of attorney (POA) attached that authorizes the agent to sign for you. Y ou can use a POA that states that the agent is granted authority to sign the return, or you can use Form 2848. Part I of Form 2848 must state that the agent is granted authority to sign the return.”
Direct deposit of refund. Have your refund deposited directly into your account at a bank or other financial institution. See Direct Deposit under Refunds, later. If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts.
Pay online or by phone. If you owe additional tax, you may be able to pay online or by phone. See How To Pay, later.
Installment agreement. If you can’t pay the full amount due with your return, you may ask to make monthly installment payments. See Installment Agreement , later, under Amount You Owe. You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties.
Automatic 6 -month extension. You can get an automatic 6 -month extension to file your tax return if, no later than the date your return is due, you request an extension. See Automatic Extension, later.
Service in combat zone. You are allowed extra time to take care of your tax matters if you are a member of the Armed Forces who served in a combat zone, or if you served in a combat zone in support of the Armed Forces. See Individuals Serving in Combat Zone , later, under When Do I Have To File.
Adoption taxpayer identification number. If a child has been placed in your home for purposes of legal adoption and you won’t be able to get a social security number for the child in time to file your return, you may be able to get an adoption taxpayer identification number (ATIN). For more information, see Social Security Number (SSN), later. Taxpayer identification number for aliens. If you or your dependent is a nonresident or resident alien who doesn’t have and isn’t eligible to get a social security number, file Form W -7, Application for IRS Individual Taxpayer Identification Number, with the IRS. For more information, see Social Security Number (SSN), later. Individual taxpayer identification number (ITIN) renewal. Some ITINs must be renewed. If you haven’t used your ITIN on a U.S. tax return at least once for tax years 2022, 2023, or 2024, it has expired and must be renewed if you need to file a U.S. federal tax return. You don’t need to renew your ITIN if you don’t need to file a federal tax return. You can find more information at IRS.gov/ITIN. Frivolous tax submissions. The IRS has published a list of positions that are identified as frivolous. The penalty for filing a frivolous tax return is $5,000. Also, the $5,000 penalty will apply to other specified frivolous submissions. For more information, see Civil Penalties, later.
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