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Freefile Publication 555 - Main Content Table of Contents Domicile Community or Separate Property and Income Identifying Income, Deductions, and CreditsIncome Exemptions Deductions Credits, Taxes, and Payments Community Property Laws DisregardedRequesting relief. Freefile Equitable relief. Freefile Earned income. Freefile Trade or business income. Freefile Partnership income or loss. Freefile Separate property income. Freefile Social security benefits. Freefile Other income. Freefile End of the Community Preparing a Federal Income Tax ReturnJoint Return Versus Separate Returns Separate Return Preparation How To Get Tax HelpLow Income Taxpayer Clinics Domicile Whether you have community property and community income depends on the state where you are domiciled. Freefile If you and your spouse (or your registered domestic partner) have different domiciles, check the laws of each to see whether you have community property or community income. Freefile You have only one domicile even if you have more than one home. Freefile Your domicile is a permanent legal home that you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. Freefile The question of your domicile is mainly a matter of your intention as indicated by your actions. Freefile You must be able to show that you intend a given place or state to be your permanent home. Freefile If you move into or out of a community property state during the year, you may or may not have community income. Freefile Factors considered in determining domicile include: Where you pay state income tax, Where you vote, Location of property you own, Your citizenship, Length of residence, and Business and social ties to the community. Freefile Amount of time spent. Freefile    The amount of time spent in one place does not always explain the difference between home and domicile. Freefile A temporary home or residence may continue for months or years while a domicile may be established the first moment you occupy the property. Freefile Your intent is the determining factor in proving where you have your domicile. Freefile    Note. Freefile When this publication refers to where you live, it means your domicile. Freefile Community or Separate Property and Income If you file a federal tax return separately from your spouse, you must report half of all community income and all of your separate income. Freefile Likewise, a registered domestic partner must report half of all community income and all of his or her separate income on his or her federal tax return. Freefile You each must attach your Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. Freefile Generally, the laws of the state in which you are domiciled govern whether you have community property and community income or separate property and separate income for federal tax purposes. Freefile The following is a summary of the general rules. Freefile These rules are also shown in Table 1. Freefile Community property. Freefile    Generally, community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. Freefile That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. Freefile That cannot be identified as separate property. Freefile Community income. Freefile    Generally, community income is income from: Community property. Freefile Salaries, wages, and other pay received for the services performed by you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. Freefile Real estate that is treated as community property under the laws of the state where the property is located. Freefile Note Separate property. Freefile    Generally, separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). Freefile Money earned while domiciled in a noncommunity property state. Freefile Property that you or your spouse (or your registered domestic partner) received separately as a gift or inheritance during your marriage (or registered domestic partnership). Freefile Property that you or your spouse (or your registered domestic partner) bought with separate funds, or acquired in exchange for separate property, during your marriage (or registered domestic partnership). Freefile Property that you and your spouse (or your registered domestic partner) converted from community property to separate property through an agreement valid under state law. Freefile The part of property bought with separate funds, if part was bought with community funds and part with separate funds. Freefile Separate income. Freefile    Generally, income from separate property is the separate income of the spouse (or the registered domestic partner) who owns the property. Freefile    In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. Freefile Table 1. Freefile General Rules — Property and Income: Community or Separate? Community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. Freefile (Includes the part of property bought with community property funds if part was bought with community funds and part with separate funds. Freefile ) That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. Freefile That cannot be identified as separate property. Freefile Separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). Freefile Money earned while domiciled in a noncommunity property state. Freefile Property either of you received as a gift or inherited separately during your marriage (or registered domestic partnership). Freefile Property bought with separate funds, or exchanged for separate property, during your marriage (or registered domestic partnership). Freefile Property that you and your spouse (or your registered domestic partner) agreed to convert from community to separate property through an agreement valid under state law. Freefile The part of property bought with separate funds, if part was bought with community funds and part with separate funds. Freefile Community income 1,2,3 is income from: Community property. Freefile Salaries, wages, or pay for services of you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. Freefile Real estate that is treated as community property under the laws of the state where the property is located. Freefile Separate income 1,2 is income from: Separate property which belongs to the spouse (or registered domestic partner) who owns the property. Freefile 1In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. Freefile 2Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year , later. Freefile In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. Freefile In other states, it is separate income. Freefile 3Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. Freefile See Community Property Laws Disregarded , later. Freefile Identifying Income, Deductions, and Credits If you file separate returns, you and your spouse (or your registered domestic partner) each must attach your Form 8958 to your Form 1040 to identify your community and separate income, deductions, credits, and other return amounts according to the laws of your state. Freefile Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. Freefile See Community Property Laws Disregarded, later. Freefile Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year, later. Freefile In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. Freefile In other states, it is separate income. Freefile Income The following is a discussion of the general effect of community property laws on the federal income tax treatment of certain items of income. Freefile Wages, earnings, and profits. Freefile    A spouse's (or your registered domestic partner's) wages, earnings, and net profits from a sole proprietorship are community income and must be evenly split. Freefile Dividends, interest, and rents. Freefile    Dividends, interest, and rents from community property are community income and must be evenly split. Freefile Dividends, interest, and rents from separate property are characterized in accordance with the discussion under Income from separate property , later. Freefile Example. Freefile If you and your spouse (or your registered domestic partner) buy a bond that is considered community property under your state laws, half the bond interest belongs to you and half belongs to your spouse. Freefile You each must show the bond interest and the split of that interest on your Form 8958, and report half the interest on your Form 1040. Freefile Attach your Form 8958 to your Form 1040. Freefile Alimony received. Freefile    Alimony or separate maintenance payments made prior to divorce are taxable to the payee spouse only to the extent they exceed 50% (his or her share) of the reportable community income. Freefile This is so because the payee spouse is already required to report half of the community income. Freefile See also Alimony paid , later. Freefile Gains and losses. Freefile    Gains and losses are classified as separate or community depending on how the property is held. Freefile For example, a loss on separate property, such as stock held separately, is a separate loss. Freefile On the other hand, a loss on community property, such as a casualty loss to your home held as community property, is a community loss. Freefile See Publication 544, Sales and Other Dispositions of Assets, for information on gains and losses. Freefile See Publication 547, Casualties, Disasters, and Thefts, for information on losses due to a casualty or theft. Freefile Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Freefile    There are several kinds of individual retirement arrangements (IRAs). Freefile They are traditional IRAs (including SEP-IRAs), SIMPLE IRAs, and Roth IRAs. Freefile IRAs and ESAs by law are deemed to be separate property. Freefile Therefore, taxable IRA and ESA distributions are separate property, even if the funds in the account would otherwise be community property. Freefile These distributions are wholly taxable to the spouse (or registered domestic partner) whose name is on the account. Freefile That spouse (or registered domestic partner) is also liable for any penalties and additional taxes on the distributions. Freefile Pensions. Freefile    Generally, distributions from pensions will be characterized as community or separate income depending on the respective periods of participation in the pension while married (or during the registered domestic partnership) and domiciled in a community property state or in a noncommunity property state during the total period of participation in the pension. Freefile See the example under Civil service retirement , later. Freefile These rules may vary between states. Freefile Check your state law. Freefile Lump-sum distributions. Freefile    If you were born before January 2, 1936, and receive a lump-sum distribution from a qualified retirement plan, you may be able to choose an optional method of figuring the tax on the distribution. Freefile For the 10-year tax option, you must disregard community property laws. Freefile For more information, see Publication 575, Pension and Annuity Income, and Form 4972, Tax on Lump-Sum Distributions. Freefile Civil service retirement. Freefile    For income tax purposes, community property laws apply to annuities payable under the Civil Service Retirement Act (CSRS) or Federal Employee Retirement System (FERS). Freefile   Whether a civil service annuity is separate or community income depends on your marital status (or your status as a registered domestic partner) and domicile of the employee when the services were performed for which the annuity is paid. Freefile Even if you now live in a noncommunity property state and you receive a civil service annuity, it may be community income if it is based on services you performed while married (or during the registered domestic partnership) and domiciled in a community property state. Freefile   If a civil service annuity is a mixture of community income and separate income, it must be divided between the two kinds of income. Freefile The division is based on the employee's domicile and marital status (or registered domestic partnership) in community and noncommunity property states during his or her periods of service. Freefile Example. Freefile Henry Wright retired this year after 30 years of civil service. Freefile He and his wife were domiciled in a community property state during the past 15 years. Freefile Since half the service was performed while the Wrights were married and domiciled in a community property state, half the civil service retirement pay is considered to be community income. Freefile If Mr. Freefile Wright receives $1,000 a month in retirement pay, $500 is considered community income—half ($250) is his income and half ($250) is his wife's. Freefile Military retirement pay. Freefile    State community property laws apply to military retirement pay. Freefile Generally, the pay is either separate or community income based on the marital status and domicile of the couple while the member of the Armed Forces was in active military service. Freefile For example, military retirement pay for services performed during marriage and domicile in a community property state is community income. Freefile   Active military pay earned while married and domiciled in a community property state is also community income. Freefile This income is considered to be received half by the member of the Armed Forces and half by the spouse. Freefile Partnership income. Freefile    If an interest is held in a partnership, and income from the partnership is attributable to the efforts of either spouse (or registered domestic partner), the partnership income is community property. Freefile If it is merely a passive investment in a separate property partnership, the partnership income will be characterized in accordance with the discussion under Income from separate property , later. Freefile Tax-exempt income. Freefile    For spouses, community income exempt from federal tax generally keeps its exempt status for both spouses. Freefile For example, under certain circumstances, income earned outside the United States is tax exempt. Freefile If you earned income and met the conditions that made it exempt, the income is also exempt for your spouse even though he or she may not have met the conditions. Freefile Registered domestic partners should consult the particular exclusion provision to see if the exempt status applies to both. Freefile Income from separate property. Freefile    In some states, income from separate property is separate income. Freefile These states include Arizona, California, Nevada, New Mexico, and Washington. Freefile Other states characterize income from separate property as community income. Freefile These states include Idaho, Louisiana, Texas, and Wisconsin. Freefile Exemptions When you file separate returns, you must claim your own exemption amount for that year. Freefile (See your tax return instructions. Freefile ) You cannot divide the amount allowed as an exemption for a dependent between you and your spouse (or your registered domestic partner). Freefile When community funds provide support for more than one person, each of whom otherwise qualifies as a dependent, you and your spouse (or your registered domestic partner) may divide the number of dependency exemptions as explained in the following example. Freefile Example. Freefile Ron and Diane White have three dependent children and live in Nevada. Freefile If Ron and Diane file separately, only Ron can claim his own exemption, and only Diane can claim her own exemption. Freefile Ron and Diane can agree that one of them will claim the exemption for one, two, or all of their children and the other will claim any remaining exemptions. Freefile They cannot each claim half of the total exemption amount for their three children. Freefile Deductions If you file separate returns, your deductions generally depend on whether the expenses involve community or separate income. Freefile Business and investment expenses. Freefile    If you file separate returns, expenses incurred to earn or produce community business or investment income are generally divided equally between you and your spouse (or your registered domestic partner). Freefile Each of you is entitled to deduct one-half of the expenses on your separate returns. Freefile Expenses incurred by a spouse (or registered domestic partner) to produce separate business or investment income is deductible by the spouse (or the registered domestic partner) who earns the corresponding separate business or investment income. Freefile    Other limits may also apply to business and investment expenses. Freefile For more information, see Publication 535, Business Expenses, and Publication 550, Investment Income and Expenses. Freefile Alimony paid. Freefile    Payments that may otherwise qualify as alimony are not deductible by the payer if they are the recipient spouse's part of community income. Freefile They are deductible as alimony only to the extent they are more than that spouse's part of community income. Freefile Example. Freefile You live in a community property state. Freefile You are separated but the special rules explained later under Spouses living apart all year do not apply. Freefile Under a written agreement, you pay your spouse $12,000 of your $20,000 total yearly community income. Freefile Your spouse receives no other community income. Freefile Under your state law, earnings of a spouse living separately and apart from the other spouse continue as community property. Freefile On your separate returns, each of you must report $10,000 of the total community income. Freefile In addition, your spouse must report $2,000 as alimony received. Freefile You can deduct $2,000 as alimony paid. Freefile IRA deduction. Freefile    Deductions for IRA contributions cannot be split between spouses (or registered domestic partners). Freefile The deduction for each spouse (or each registered domestic partner) is figured separately and without regard to community property laws. Freefile Personal expenses. Freefile   Expenses that are paid out of separate funds, such as medical expenses, are deductible by the spouse who pays them. Freefile If these expenses are paid from community funds, divide the deduction equally between you and your spouse. Freefile Credits, Taxes, and Payments The following is a discussion of the general effect of community property laws on the treatment of certain credits, taxes, and payments on your separate return. Freefile Child tax credit. Freefile    You may be entitled to a child tax credit for each of your qualifying children. Freefile You must provide the name and identification number (usually the social security number) of each qualifying child on your return. Freefile See your tax return instructions for the maximum amount of the credit you can claim for each qualifying child. Freefile Limit on credit. Freefile    The credit is limited if your modified adjusted gross income (modified AGI) is above a certain amount. Freefile The amount at which the limitation (phaseout) begins depends on your filing status. Freefile Generally, your credit is limited to your tax liability unless you have three or more qualifying children. Freefile See your tax return instructions for more information. Freefile Self-employment tax. Freefile    For the effect of community property laws on the income tax treatment of income from a sole proprietorship and partnerships, see Wages, earnings, and profits and Partnership income , earlier. Freefile The following rules only apply to persons married for federal tax purposes. Freefile Registered domestic partners report community income for self-employment tax purposes the same way they do for income tax purposes. Freefile Sole proprietorship. Freefile    With regard to net income from a trade or business (other than a partnership) that is community income, self-employment tax is imposed on the spouse carrying on the trade or business. Freefile Partnerships. Freefile    All of the distributive share of a married partner's income or loss from a partnership trade or business is attributable to the partner for computing any self-employment tax, even if a portion of the partner's distributive share of income or loss is community income or loss that is otherwise attributable to the partner's spouse for income tax purposes. Freefile If both spouses are partners, any self-employment tax is allocated based on their distributive shares. Freefile Federal income tax withheld. Freefile    Report the credit for federal income tax withheld on community wages in the same manner as your wages. Freefile If you and your spouse file separate returns on which each of you reports half the community wages, each of you is entitled to credit for half the income tax withheld on those wages. Freefile Likewise, each registered domestic partner is entitled to credit for half the income tax withheld on those wages. Freefile Estimated tax payments. Freefile    In determining whether you must pay estimated tax, apply the estimated tax rules to your estimated income. Freefile These rules are explained in Publication 505. Freefile   If you think you may owe estimated tax and want to pay the tax separately (registered domestic partners must pay the tax separately), determine whether you must pay it by taking into account: Half the community income and deductions, All of your separate income and deductions, and Your own exemption and any exemptions for dependents that you may claim. Freefile   Whether you and your spouse pay estimated tax jointly or separately will not affect your choice of filing joint or separate income tax returns. Freefile   If you and your spouse paid estimated tax jointly but file separate income tax returns, either of you can claim all of the estimated tax paid, or you may divide it between you in any way that you agree upon. Freefile   If you cannot agree on how to divide it, the estimated tax you can claim equals the total estimated tax paid times the tax shown on your separate return, divided by the total of the tax shown on your return and your spouse's return. Freefile   If you paid your estimated taxes separately, you get credit for only the estimated taxes you paid. Freefile Earned income credit. Freefile    You may be entitled to an earned income credit (EIC). Freefile You cannot claim this credit if your filing status is married filing separately. Freefile   If you are married, but qualify to file as head of household under rules for married taxpayers living apart (see Publication 501, Exemptions, Standard Deduction, and Filing Information), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under community property laws. Freefile That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. Freefile Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. Freefile The same rule applies to registered domestic partners. Freefile    This rule does not apply when determining your adjusted gross income (AGI) for the EIC. Freefile Your AGI includes that part of both your and your spouse's (or your registered domestic partner's) wages that you are required to include in gross income shown on your tax return. Freefile   For more information about the EIC, see Publication 596, Earned Income Credit (EIC). Freefile Overpayments. Freefile    The amount of an overpayment on a joint return is allocated under the community property laws of the state in which you are domiciled. Freefile If, under the laws of your state, community property is subject to premarital or other separate debts of either spouse, the full joint overpayment may be used to offset the obligation. Freefile If, under the laws of your state, community property is not subject to premarital or other separate debts of either spouse, only the portion of the joint overpayment allocated to the spouse liable for the obligation can be used to offset that liability. Freefile The portion allocated to the other spouse can be refunded. Freefile Community Property Laws Disregarded The following discussions are situations where special rules apply to community property and community income for spouses. Freefile These rules do not apply to registered domestic partners. Freefile Certain community income not treated as community income by one spouse. Freefile    Community property laws may not apply to an item of community income that you received but did not treat as community income. Freefile You are responsible for reporting all of that income item if: You treat the item as if only you are entitled to the income, and You do not notify your spouse of the nature and amount of the income by the due date for filing the return (including extensions). Freefile Relief from liability arising from community property law. Freefile    You are not responsible for the tax relating to an item of community income if all the following conditions are met. Freefile You did not file a joint return for the tax year. Freefile You did not include an item of community income in gross income. Freefile The item of community income you did not include is one of the following: Wages, salaries, and other compensation your spouse (or former spouse) received for services he or she performed as an employee. Freefile Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor. Freefile Your spouse's (or former spouse's) distributive share of partnership income. Freefile Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). Freefile Use the appropriate community property law to determine what is separate property. Freefile Any other income that belongs to your spouse (or former spouse) under community property law. Freefile You establish that you did not know of, and had no reason to know of, that community income. Freefile Under all facts and circumstances, it would not be fair to include the item of community income in your gross income. Freefile Requesting relief. Freefile    For information on how and when to request relief from liabilities arising from community property laws, see Community Property Laws in Publication 971, Innocent Spouse Relief. Freefile Equitable relief. Freefile    If you do not qualify for the relief discussed earlier under Relief from liability arising from community property law and are now liable for an underpaid or understated tax you believe should be paid only by your spouse (or former spouse), you may request equitable relief. Freefile To request equitable relief, you must file Form 8857, Request for Innocent Spouse Relief. Freefile Also see Publication 971. Freefile Spousal agreements. Freefile    In some states a married couple may enter into an agreement that affects the status of property or income as community or separate property. Freefile Check your state law to determine how it affects you. Freefile Nonresident alien spouse. Freefile    If you are a U. Freefile S. Freefile citizen or resident alien and you choose to treat your nonresident alien spouse as a U. Freefile S. Freefile resident for tax purposes and you are domiciled in a community property state or country, use the community property rules. Freefile You must file a joint return for the year you make the choice. Freefile You can file separate returns in later years. Freefile For details on making this choice, see Publication 519, U. Freefile S. Freefile Tax Guide for Aliens. Freefile   If you are a U. Freefile S. Freefile citizen or resident alien and do not choose to treat your nonresident alien spouse as a U. Freefile S. Freefile resident for tax purposes, treat your community income as explained next under Spouses living apart all year. Freefile However, you do not have to meet the four conditions discussed there. Freefile Spouses living apart all year. Freefile    If you are married at any time during the calendar year, special rules apply for reporting certain community income. Freefile You must meet all the following conditions for these special rules to apply. Freefile You and your spouse lived apart all year. Freefile You and your spouse did not file a joint return for a tax year beginning or ending in the calendar year. Freefile You and/or your spouse had earned income for the calendar year that is community income. Freefile You and your spouse have not transferred, directly or indirectly, any of the earned income in condition (3) above between yourselves before the end of the year. Freefile Do not take into account transfers satisfying child support obligations or transfers of very small amounts or value. Freefile If all these conditions are met, you and your spouse must report your community income as discussed next. Freefile See also Certain community income not treated as community income by one spouse , earlier. Freefile Earned income. Freefile    Treat earned income that is not trade or business or partnership income as the income of the spouse who performed the services to earn the income. Freefile Earned income is wages, salaries, professional fees, and other pay for personal services. Freefile   Earned income does not include amounts paid by a corporation that are a distribution of earnings and profits rather than a reasonable allowance for personal services rendered. Freefile Trade or business income. Freefile    Treat income and related deductions from a trade or business that is not a partnership as those of the spouse carrying on the trade or business. Freefile Partnership income or loss. Freefile    Treat income or loss from a trade or business carried on by a partnership as the income or loss of the spouse who is the partner. Freefile Separate property income. Freefile    Treat income from the separate property of one spouse as the income of that spouse. Freefile Social security benefits. Freefile    Treat social security and equivalent railroad retirement benefits as the income of the spouse who receives the benefits. Freefile Other income. Freefile    Treat all other community income, such as dividends, interest, rents, royalties, or gains, as provided under your state's community property law. Freefile Example. Freefile George and Sharon were married throughout the year but did not live together at any time during the year. Freefile Both domiciles were in a community property state. Freefile They did not file a joint return or transfer any of their earned income between themselves. Freefile During the year their incomes were as follows:   George Sharon Wages $20,000 $22,000 Consulting business 5,000   Partnership   10,000 Dividends from separate property 1,000 2,000 Interest from community property 500 500 Total $26,500 $34,500 Under the community property law of their state, all the income is considered community income. Freefile (Some states treat income from separate property as separate income—check your state law. Freefile ) Sharon did not take part in George's consulting business. Freefile Ordinarily, on their separate returns they would each report $30,500, half the total community income of $61,000 ($26,500 + $34,500). Freefile But because they meet the four conditions listed earlier under Spouses living apart all year , they must disregard community property law in reporting all their income (except the interest income) from community property. Freefile They each report on their returns only their own earnings and other income, and their share of the interest income from community property. Freefile George reports $26,500 and Sharon reports $34,500. Freefile Other separated spouses. Freefile    If you and your spouse are separated but do not meet the four conditions discussed earlier under Spouses living apart all year , you must treat your income according to the laws of your state. Freefile In some states, income earned after separation but before a decree of divorce continues to be community income. Freefile In other states, it is separate income. Freefile End of the Community The marital community may end in several ways. Freefile When the marital community ends, the community assets (money and property) are divided between the spouses. Freefile Similarly, a registered domestic partnership may end in several ways and the community assets must be divided between the registered domestic partners. Freefile Death of spouse. Freefile    If you own community property and your spouse dies, the total fair market value (FMV) of the community property, including the part that belongs to you, generally becomes the basis of the entire property. Freefile For this rule to apply, at least half the value of the community property interest must be includible in your spouse's gross estate, whether or not the estate must file a return (this rule does not apply to registered domestic partners). Freefile Example. Freefile Bob and Ann owned community property that had a basis of $80,000. Freefile When Bob died, his and Ann's community property had an FMV of $100,000. Freefile One-half of the FMV of their community interest was includible in Bob's estate. Freefile The basis of Ann's half of the property is $50,000 after Bob died (half of the $100,000 FMV). Freefile The basis of the other half to Bob's heirs is also $50,000. Freefile   For more information about the basis of assets, see Publication 551, Basis of Assets. Freefile    The above basis rule does not apply if your spouse died in 2010 and the spouse's executor elected out of the estate tax, in which case section 1022 will apply. Freefile See Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, for additional information. Freefile Divorce or separation. Freefile    If spouses divorce or separate, the (equal or unequal) division of community property in connection with the divorce or property settlement does not result in a gain or loss. Freefile For registered domestic partners, an unequal division of community property in a property settlement may result in a gain or loss. Freefile For information on the tax consequences of the division of property under a property settlement or divorce decree, see Publication 504. Freefile   Each spouse (or each registered domestic partner) is taxed on half the community income for the part of the year before the community ends. Freefile However, see Spouses living apart all year , earlier. Freefile Any income received after the community ends is separate income. Freefile This separate income is taxable only to the spouse (or the registered domestic partner) to whom it belongs. Freefile   An absolute decree of divorce or annulment ends the marital community in all community property states. Freefile A decree of annulment, even though it holds that no valid marriage ever existed, usually does not nullify community property rights arising during the “marriage. Freefile ” However, you should check your state law for exceptions. Freefile   A decree of legal separation or of separate maintenance may or may not end the marital community. Freefile The court issuing the decree may terminate the marital community and divide the property between the spouses. Freefile   A separation agreement may divide the community property between you and your spouse. Freefile It may provide that this property, along with future earnings and property acquired, will be separate property. Freefile This agreement may end the community. Freefile   In some states, the marital community ends when the spouses permanently separate, even if there is no formal agreement. Freefile Check your state law. Freefile   If you are a registered domestic partner, you should check your state law to determine when the community ends. Freefile Preparing a Federal Income Tax Return The following discussion does not apply to spouses who meet the conditions under Spouses living apart all year , discussed earlier. Freefile Those spouses must report their community income as explained in that discussion. Freefile Joint Return Versus Separate Returns Ordinarily, filing a joint return will give you a greater tax advantage than filing a separate return. Freefile But in some cases, your combined income tax on separate returns may be less than it would be on a joint return. Freefile This discussion concerning joint versus separate returns does not apply to registered domestic partners. Freefile The following rules apply if your filing status is married filing separately. Freefile You should itemize deductions if your spouse itemizes deductions, because you cannot claim the standard deduction. Freefile You cannot take the credit for child and dependent care expenses in most instances. Freefile You cannot take the earned income credit. Freefile You cannot exclude any interest income from qualified U. Freefile S. Freefile savings bonds that you used for higher education expenses. Freefile You cannot take the credit for the elderly or the disabled unless you lived apart from your spouse all year. Freefile You may have to include in income more of any social security benefits (including any equivalent railroad retirement benefits) you received during the year than you would on a joint return. Freefile You cannot deduct interest paid on a qualified student loan. Freefile You cannot take the education credits. Freefile You may have a smaller child tax credit than you would on a joint return. Freefile You cannot take the exclusion or credit for adoption expenses in most instances. Freefile Figure your tax both on a joint return and on separate returns under the community property laws of your state. Freefile You can then compare the tax figured under both methods and use the one that results in less tax. Freefile Separate Return Preparation If you file separate returns, you and your spouse must each report half of your combined community income and deductions in addition to your separate income and deductions. Freefile Each of you must complete and attach Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. Freefile On the appropriate lines of your separate Form 1040, list only your share of the income and deductions on the appropriate lines of your separate tax returns (wages, interest, dividends, etc. Freefile ). Freefile The same reporting rule applies to registered domestic partners. Freefile For a discussion of the effect of community property laws on certain items of income, deductions, credits, and other return amounts, see Identifying Income, Deductions, and Credits , earlier. Freefile Attach your Form 8958 to your separate return showing how you figured the income, deductions, and federal income tax withheld that each of you reported. Freefile Form 8958 is used for married spouses in community property states who choose to file married filing separately. Freefile Form 8958 is also used for registered domestic partners who are domiciled in Nevada, Washington, or California. Freefile A registered domestic partner in Nevada, Washington, or California must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. Freefile Extension of time to file. Freefile    An extension of time for filing your separate return does not extend the time for filing your spouse's (or your registered domestic partner's) separate return. Freefile If you and your spouse file a joint return, you cannot file separate returns after the due date for filing either separate return has passed. Freefile How To Get Tax Help 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. Freefile Free help with your tax return. Freefile    You can get free help preparing your return nationwide from IRS-certified volunteers. Freefile The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Freefile The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Freefile 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. Freefile In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Freefile To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Freefile gov, download the IRS2Go app, or call 1-800-906-9887. Freefile   As part of the TCE program, AARP offers the Tax-Aide counseling program. Freefile To find the nearest AARP Tax-Aide site, visit AARP's website at www. Freefile aarp. Freefile org/money/taxaide or call 1-888-227-7669. Freefile For more information on these programs, go to IRS. Freefile gov and enter “VITA” in the search box. Freefile Internet. Freefile    IRS. Freefile gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Freefile Download the free IRS2Go app from the iTunes app store or from Google Play. Freefile 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. Freefile Check the status of your 2013 refund with the Where's My Refund? application on IRS. Freefile gov or download the IRS2Go app and select the Refund Status option. Freefile The IRS issues more than 9 out of 10 refunds in less than 21 days. Freefile 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. Freefile You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Freefile The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Freefile Use the Interactive Tax Assistant (ITA) to research your tax questions. Freefile No need to wait on the phone or stand in line. Freefile 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. Freefile When you reach the response screen, you can print the entire interview and the final response for your records. Freefile New subject areas are added on a regular basis. Freefile  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Freefile gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Freefile You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Freefile The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Freefile 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. Freefile 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. Freefile You can also ask the IRS to mail a return or an account transcript to you. Freefile Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Freefile gov or by calling 1-800-908-9946. Freefile Tax return and tax account transcripts are generally available for the current year and the past three years. Freefile Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Freefile Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Freefile 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. Freefile Check the status of your amended return using Where's My Amended Return? Go to IRS. Freefile gov and enter Where's My Amended Return? in the search box. Freefile You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Freefile It can take up to 3 weeks from the date you mailed it to show up in our system. Freefile Make a payment using one of several safe and convenient electronic payment options available on IRS. Freefile gov. Freefile Select the Payment tab on the front page of IRS. Freefile gov for more information. Freefile Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Freefile Figure your income tax withholding with the IRS Withholding Calculator on IRS. Freefile gov. Freefile 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. Freefile Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Freefile gov. Freefile Request an Electronic Filing PIN by going to IRS. Freefile gov and entering Electronic Filing PIN in the search box. Freefile Download forms, instructions and publications, including accessible versions for people with disabilities. Freefile Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Freefile gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Freefile An employee can answer questions about your tax account or help you set up a payment plan. Freefile Before you visit, check the Office Locator on IRS. Freefile gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Freefile If you have a special need, such as a disability, you can request an appointment. Freefile Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Freefile Apply for an Employer Identification Number (EIN). Freefile Go to IRS. Freefile gov and enter Apply for an EIN in the search box. Freefile Read the Internal Revenue Code, regulations, or other official guidance. Freefile Read Internal Revenue Bulletins. Freefile Sign up to receive local and national tax news and more by email. Freefile Just click on “subscriptions” above the search box on IRS. Freefile gov and choose from a variety of options. Freefile    Phone. Freefile You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Freefile Download the free IRS2Go app from the iTunes app store or from Google Play. Freefile Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Freefile gov, or download the IRS2Go app. Freefile 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. Freefile The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Freefile Most VITA and TCE sites offer free electronic filing. Freefile Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Freefile Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Freefile 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. Freefile 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. Freefile The IRS issues more than 9 out of 10 refunds in less than 21 days. Freefile Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Freefile 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. Freefile The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Freefile Note, the above information is for our automated hotline. Freefile 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. Freefile Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Freefile You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Freefile It can take up to 3 weeks from the date you mailed it to show up in our system. Freefile 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). Freefile You should receive your order within 10 business days. Freefile Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Freefile 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. Freefile Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Freefile The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Freefile These individuals can also contact the IRS through relay services such as the Federal Relay Service. Freefile    Walk-in. Freefile You can find a selection of forms, publications and services — in-person. Freefile Products. Freefile You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Freefile Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Freefile Services. Freefile You can walk in to your local TAC for face-to-face tax help. Freefile An employee can answer questions about your tax account or help you set up a payment plan. Freefile Before visiting, use the Office Locator tool on IRS. Freefile gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Freefile    Mail. Freefile You can send your order for forms, instructions, and publications to the address below. Freefile You should receive a response within 10 business days after your request is received. Freefile Internal Revenue Service 1201 N. Freefile Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. Freefile The Taxpayer Advocate Service (TAS) is your voice at the IRS. Freefile Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Freefile   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Freefile 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. Freefile You face (or your business is facing) an immediate threat of adverse action. Freefile You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Freefile   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. Freefile Here's why we can help: TAS is an independent organization within the IRS. Freefile Our advocates know how to work with the IRS. Freefile Our services are free and tailored to meet your needs. Freefile We have offices in every state, the District of Columbia, and Puerto Rico. Freefile   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 www. Freefile irs. Freefile gov/advocate, or call us toll-free at 1-877-777-4778. Freefile   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Freefile If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Freefile irs. Freefile gov/sams. Freefile 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. Freefile Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Freefile Visit www. Freefile irs. Freefile gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List. Freefile Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Hurricane Irene in Pennsylvania

E-file to Remain Open through Oct. 31 for Victims of Hurricane Irene

PA-33-2011, Sept. 13, 2011

PHILADELPHIA — Victims of Hurricane Irene that began on Aug. 26, 2011 in parts of Pennsylvania may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Bucks, Chester, Delaware, Lehigh, Luzerne, Monroe, Montgomery, Northampton, Philadelphia, Sullivan, and Wyoming. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 26, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 26, and on or before Sept. 12, as long as the deposits are made by Sept. 12, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 26 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 26 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 26 and on or before Sept. 12 provided the taxpayer makes these deposits by Sept. 12.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Pennsylvania/Hurricane Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

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