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1040x For 2010
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1040x For 2010
1040x for 2010 Publication 555 - Introductory Material Table of Contents Future Developments What's New Important Reminder IntroductionOrdering forms and publications. 1040x for 2010 Tax questions. 1040x for 2010 Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 555, such as legislation enacted after it was published, go to www. 1040x for 2010 irs. 1040x for 2010 gov/pub555. 1040x for 2010 What's New Same-sex marriages. 1040x for 2010 For federal tax purposes, individuals of the same sex are married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 1040x for 2010 The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. 1040x for 2010 However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. 1040x for 2010 The word “state” as used here includes the District of Columbia, Puerto Rico, and U. 1040x for 2010 S. 1040x for 2010 territories and possessions. 1040x for 2010 It means any domestic jurisdiction that has the legal authority to sanction marriages. 1040x for 2010 The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. 1040x for 2010 If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. 1040x for 2010 However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status. 1040x for 2010 For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. 1040x for 2010 Also see Revenue Ruling 2013-17 and Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law on IRS. 1040x for 2010 gov. 1040x for 2010 Important Reminder Photographs of missing children. 1040x for 2010 The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040x for 2010 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040x for 2010 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040x for 2010 Introduction This publication is for married taxpayers who are domiciled in one of the following community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin. 1040x for 2010 This publication does not address the federal tax treatment of income or property subject to the “community property” election under Alaska state laws. 1040x for 2010 Community property laws affect how you figure your income on your federal income tax return if you are married, live in a community property state or country, and file separate returns. 1040x for 2010 If you are married, your tax usually will be less if you file married filing jointly than if you file married filing separately. 1040x for 2010 However, sometimes it can be to your advantage to file separate returns. 1040x for 2010 If you and your spouse file separate returns, you have to determine your community income and your separate income. 1040x for 2010 Community property laws also affect your basis in property you inherit from a married person who lived in a community property state. 1040x for 2010 See Death of spouse , later. 1040x for 2010 Registered domestic partners. 1040x for 2010 This publication is also for registered domestic partners who are domiciled in Nevada, Washington, or California. 1040x for 2010 Registered domestic partners in Nevada, Washington, or California generally must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. 1040x for 2010 Registered domestic partners are not married for federal tax purposes. 1040x for 2010 They can use the single filing status, or if they qualify, the head of household filing status. 1040x for 2010 You can find answers to frequently asked questions by going to www. 1040x for 2010 irs. 1040x for 2010 gov/pub555 and clicking on Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions under Other Items You May Find Useful. 1040x for 2010 Comments and suggestions. 1040x for 2010 We welcome your comments about this publication and your suggestions for future editions. 1040x for 2010 You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040x for 2010 NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 1040x for 2010 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040x for 2010 You can send your comments from www. 1040x for 2010 irs. 1040x for 2010 gov/formspubs. 1040x for 2010 Click on “More Information” and then on “Give us feedback on forms and publications. 1040x for 2010 ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040x for 2010 Ordering forms and publications. 1040x for 2010 Visit www. 1040x for 2010 irs. 1040x for 2010 gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040x for 2010 Internal Revenue Service 1201 N. 1040x for 2010 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040x for 2010 If you have a tax question, check the information available on IRS. 1040x for 2010 gov or call 1-800-829-1040. 1040x for 2010 We cannot answer tax questions sent to either of the above addresses. 1040x for 2010 Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals 505 Tax Withholding and Estimated Tax 971 Innocent Spouse Relief Form (and Instructions) 8857 Request for Innocent Spouse Relief 8958 Allocation of Tax Amounts Between Certain Individuals in Community Property States See How To Get Tax Help near the end of this publication for information about getting these publications and forms. 1040x for 2010 Prev Up Next Home More Online Publications
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