e-Services for Low Income Taxpayer Clinics
What are e-Services?
e-Services consist of a suite of web-based products that allow tax professionals/Low Income Taxpayer Clinic (LITC) principles and delegated users to conduct business with the Internal Revenue Service (IRS) electronically. These services are available 24 hours a day, 7 days a week from via the internet.
What services are available to LITCs?
Disclosure Authorization (DA)
Electronic Account Resolution (EAR)
Transcript Delivery System (TDS)
1. Disclosure Authorization allows tax professionals to electronically submit Form 2848, Power of Attorney and Declaration of Representative, and Form 8821, Tax Information Authorization. This e-Service expedites processing and issues a real-time acknowledgement of accepted submissions.
2. Electronic Account Resolution allows tax professionals to expedite closure on clients’ account problems by electronically sending/receiving account related inquiries. Tax professionals may inquire about individual or business account problems, refunds, installment agreements, missing payments or notices. Tax professionals must have a power of attorney on file before accessing a clients’ account. The IRS response is delivered to an electronic secure mailbox within 3 business days.
3. Transcript Delivery System may be used by eligible tax professionals to request and receive account transcripts, wage and income documents, tax return transcripts, and verification of non-filing letters. Use the TDS application to resolve clients' need for return and account information quickly, in a secure, online session. Tax professionals must have a power of attorney authorization on file with the IRS before accessing a client’s account (or use Disclosure Authorization to file an authorization on a new client and obtain TDS information immediately).
Generally, in order to be entitled to authorize Delegated Users, you must be an e-file participant filing five or more returns. However, if you register for e-Services as an LITC, you will be able to authorize Delegated Users without the e-file requirement. A Delegated User should be an employee, partner, or other member of the Firm/Organization.
How do I get e-Services for LITCs?
During the annual LITC Conference each December, registration packages and instructions are available for all LITCs. Applications are accepted for up to three weeks following the conference. If that deadline is missed, no applications will be accepted until the following December. To learn more about e-Services you can go to the following website: e-Services - Online Tools for Tax Professionals, or call Jan Alexander, LITC Program Analyst at 503-415-7025.