Checkbox designation.

• Author: Laffie, Lesli S.
• Position: IRS tax returns

The Service has issued questions and answers on the new "checkbox designation" (see NewsNotes, "Practitioner Authorization," TTA, June 2000, p. 376).

Q: Who can a taxpayer select as a designee?

A: Beginning with the 2001 filing season, a taxpayer can identify, through a checkbox on any Form 1040 return, an individual paid preparer (not a company) to serve as a designee.

Q: How will taxpayers designate the paid preparer to discuss their return?

A: The following recommended language would be on Form 1040:

May the IRS discuss this return with the preparer shown below? (See Form 1040 instructions.)

The taxpayer will check either ayes or a No box.

Q: Which forms will have the checkbox?

A: All 2000 Forms 1040 will have the checkbox, including Form 1040, 1040A, 1040EZ, 1040NR, 1040NREZ, 1040 (e-file), 1040A (e-file), 1040EZ (e-file), 1040PR, 1040SS. The checkbox designation is not available for telefiled returns.

Q: What level of authorization would the checkbox give a designee?

A: The checkbox designee would have the ability to:

* Speak to Customer Service representatives on the phone and in person in response to a math error notice.

* Correspond with the IRS in response to a math error notice. (Notices affected include CP 10,11, 12, 11A, 12A, 13A, 16, 18, 23, 24, 25, 30, 30A, 42, 45, 45S.)

* Respond to the IRS about certain information contained in or missing from a return (e.g., invalid Social Security number, missing schedule or attachment).

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