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File late taxes free Publication 971 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. File late taxes free Questions about innocent spouse relief. File late taxes free Useful Items - You may want to see: What's New Expanded filing deadline for equitable relief. File late taxes free  The period of time in which you may request equitable relief has been expanded. File late taxes free See How To Request Relief later. File late taxes free More information. File late taxes free   For more information about the latest developments on Publication 971, go to www. File late taxes free irs. File late taxes free gov/pub971. File late taxes free Introduction When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. File late taxes free This is called joint and several liability. File late taxes free Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to income, deductions, or credits of your spouse or former spouse. File late taxes free You remain jointly and severally liable for the taxes, and the IRS still can collect from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the tax. File late taxes free In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. File late taxes free Three types of relief are available to married persons who filed joint returns. File late taxes free Innocent spouse relief. File late taxes free Separation of liability relief. File late taxes free Equitable relief. File late taxes free Married persons who did not file joint returns, but who live in community property states, may also qualify for relief. File late taxes free See Community Property Laws , later. File late taxes free This publication explains these types of relief, who may qualify for them, and how to get them. File late taxes free You can also use the Innocent Spouse Tax Relief Eligibility Explorer at IRS. File late taxes free gov by entering “Innocent Spouse” in the search box. File late taxes free What this publication does not cover. File late taxes free   This publication does not discuss injured spouse relief. File late taxes free You are an injured spouse if your share of the overpayment shown on your joint return was, or is expected to be, applied (offset) against your spouse's legally enforceable past-due federal taxes, state income taxes, state unemployment compensation debts, child or spousal support payments, or a federal nontax debt, such as a student loan. File late taxes free If you are an injured spouse, you may be entitled to receive a refund of your share of the overpayment. File late taxes free For more information, see Form 8379, Injured Spouse Allocation. File late taxes free Comments and suggestions. File late taxes free   We welcome your comments about this publication and your suggestions for future editions. File late taxes free   You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. File late taxes free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File late taxes free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File late taxes free   You can email us at taxforms@irs. File late taxes free gov. File late taxes free Please put “Publications Comment” on the subject line. File late taxes free You can also send us comments from www. File late taxes free irs. File late taxes free gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. File late taxes free ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. File late taxes free Ordering forms and publications. File late taxes free   Visit www. File late taxes free irs. File late taxes free gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. File late taxes free  Internal Revenue Service 1201 N. File late taxes free Mitsubishi Motorway Bloomington, IL 61705-6613 Questions about innocent spouse relief. File late taxes free The IRS can help you with your request for innocent spouse relief. File late taxes free If you are working with an IRS employee, you can ask that employee, or you can call 866-897-4270. File late taxes free Useful Items - You may want to see: Publications 504 Divorced or Separated Individuals 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 594 The IRS Collection Process Forms (and Instructions) 8857 Request for Innocent Spouse Relief Prev  Up  Next   Home   More Online Publications
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File late taxes free 12. File late taxes free   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. File late taxes free Free help with your tax return. File late taxes free   You can get free help preparing your return nationwide from IRS-certified volunteers. File late taxes free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. File late taxes free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File late taxes free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File late taxes free In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. File late taxes free To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. File late taxes free gov, download the IRS2Go app, or call 1-800-906-9887. File late taxes free   As part of the TCE program, AARP offers the Tax-Aide counseling program. File late taxes free To find the nearest AARP Tax-Aide site, visit AARP's website at www. File late taxes free aarp. File late taxes free org/money/taxaide or call 1-888-227-7669. File late taxes free For more information on these programs, go to IRS. File late taxes free gov and enter “VITA” in the search box. File late taxes free Internet. File late taxes free    IRS. File late taxes free gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. File late taxes free Download the free IRS2Go app from the iTunes app store or from Google Play. File late taxes free Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. File late taxes free Check the status of your 2013 refund with the Where's My Refund? application on IRS. File late taxes free gov or download the IRS2Go app and select the Refund Status option. File late taxes free The IRS issues more than 9 out of 10 refunds in less than 21 days. File late taxes free Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. File late taxes free You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. File late taxes free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File late taxes free Use the Interactive Tax Assistant (ITA) to research your tax questions. File late taxes free No need to wait on the phone or stand in line. File late taxes free The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. File late taxes free When you reach the response screen, you can print the entire interview and the final response for your records. File late taxes free New subject areas are added on a regular basis. File late taxes free  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. File late taxes free gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. File late taxes free You can use the IRS Tax Map, to search publications and instructions by topic or keyword. File late taxes free The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. File late taxes free When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. File late taxes free Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. File late taxes free You can also ask the IRS to mail a return or an account transcript to you. File late taxes free Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. File late taxes free gov or by calling 1-800-908-9946. File late taxes free Tax return and tax account transcripts are generally available for the current year and the past three years. File late taxes free Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. File late taxes free Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. File late taxes free If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. File late taxes free Check the status of your amended return using Where's My Amended Return? Go to IRS. File late taxes free gov and enter Where's My Amended Return? in the search box. File late taxes free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File late taxes free It can take up to 3 weeks from the date you mailed it to show up in our system. File late taxes free Make a payment using one of several safe and convenient electronic payment options available on IRS. File late taxes free gov. File late taxes free Select the Payment tab on the front page of IRS. File late taxes free gov for more information. File late taxes free Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. File late taxes free Figure your income tax withholding with the IRS Withholding Calculator on IRS. File late taxes free gov. File late taxes free Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. File late taxes free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File late taxes free gov. File late taxes free Request an Electronic Filing PIN by going to IRS. File late taxes free gov and entering Electronic Filing PIN in the search box. File late taxes free Download forms, instructions and publications, including accessible versions for people with disabilities. File late taxes free Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. File late taxes free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. File late taxes free An employee can answer questions about your tax account or help you set up a payment plan. File late taxes free Before you visit, check the Office Locator on IRS. File late taxes free gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. File late taxes free If you have a special need, such as a disability, you can request an appointment. File late taxes free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File late taxes free Apply for an Employer Identification Number (EIN). File late taxes free Go to IRS. File late taxes free gov and enter Apply for an EIN in the search box. File late taxes free Read the Internal Revenue Code, regulations, or other official guidance. File late taxes free Read Internal Revenue Bulletins. File late taxes free Sign up to receive local and national tax news and more by email. File late taxes free Just click on “subscriptions” above the search box on IRS. File late taxes free gov and choose from a variety of options. File late taxes free Phone. File late taxes free    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File late taxes free Download the free IRS2Go app from the iTunes app store or from Google Play. File late taxes free Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. File late taxes free gov, or download the IRS2Go app. File late taxes free Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File late taxes free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File late taxes free Most VITA and TCE sites offer free electronic filing. File late taxes free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File late taxes free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File late taxes free Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. File late taxes free If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File late taxes free The IRS issues more than 9 out of 10 refunds in less than 21 days. File late taxes free Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File late taxes free Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. File late taxes free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File late taxes free Note, the above information is for our automated hotline. File late taxes free Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. File late taxes free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File late taxes free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File late taxes free It can take up to 3 weeks from the date you mailed it to show up in our system. File late taxes free Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). File late taxes free You should receive your order within 10 business days. File late taxes free Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. File late taxes free If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. File late taxes free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File late taxes free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File late taxes free These individuals can also contact the IRS through relay services such as the Federal Relay Service. File late taxes free Walk-in. File late taxes free   You can find a selection of forms, publications and services — in-person. File late taxes free Products. File late taxes free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File late taxes free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File late taxes free Services. File late taxes free You can walk in to your local TAC for face-to-face tax help. File late taxes free An employee can answer questions about your tax account or help you set up a payment plan. File late taxes free Before visiting, use the Office Locator tool on IRS. File late taxes free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. File late taxes free   Please contact the office for times when assistance will be available. File late taxes free Mail. File late taxes free   You can send your order for forms, instructions, and publications to the address below. File late taxes free You should receive a response within 10 business days after your request is received. File late taxes free Internal Revenue Service 1201 N. File late taxes free Mitsubishi Motorway Bloomington, IL 61705-6613   Taxpayer Advocate Service. File late taxes free   The Taxpayer Advocate Service Is here to help you. File late taxes free The Taxpayer Advocate Service (TAS) is your voice at the IRS. File late taxes free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File late taxes free   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. File late taxes free We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. File late taxes free You face (or your business is facing) an immediate threat of adverse action. File late taxes free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File late taxes free   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. File late taxes free Here's why we can help: TAS is an independent organization within the IRS. File late taxes free Our advocates know how to work with the IRS. File late taxes free Our services are free and tailored to meet your needs. File late taxes free We have offices in every state, the District of Columbia, and Puerto Rico. File late taxes free   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. File late taxes free  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File late taxes free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. File late taxes free Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. File late taxes free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File late taxes free Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. File late taxes free Prev  Up  Next   Home   More Online Publications