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Income Tax Form 1040ez

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Income Tax Form 1040ez

Income tax form 1040ez Index A Actual knowledge Innocent spouse relief, Actual Knowledge or Reason To Know Separation of liability relief, Actual Knowledge Assistance (see Tax help) B Burden of proof, separation of liability, Burden of proof. Income tax form 1040ez C Comments on publication, Comments and suggestions. Income tax form 1040ez Community property law, relief from liability arising from, Community Property Laws Community property laws, Community Property Laws D Decedent, Form 8857 filed by or on behalf of a decedent. Income tax form 1040ez Domestic violence (separation of liability), Exception for spousal abuse or domestic violence. Income tax form 1040ez E Equitable relief Conditions for getting, Conditions for Getting Equitable Relief Factors for determining whether to grant, Factors for Determining Whether To Grant Equitable Relief Refunds, Refunds Under Equitable Relief Erroneous items, Erroneous Items Executors (see Decedent) F Flowcharts, Flowcharts Form 8857 Filled-in example, Filled-in Form 8857 For decedent, Form 8857 filed by or on behalf of a decedent. Income tax form 1040ez Tax Court review, Tax Court Review of Request When to file, When to file Form 8857. Income tax form 1040ez Free tax services, How To Get Tax Help H Help (see Tax help) How to request relief, How To Request Relief I Indications of unfairness Innocent spouse relief, Indications of Unfairness for Innocent Spouse Relief Injured spouse relief, Publication 971 - Additional Material Innocent spouse relief, Innocent Spouse Relief J Joint and several liability, Publication 971 - Additional Material L Limitations on Relief, Limitations on Relief M More information (see Tax help) N No joint return filed, Relief for Married Persons Who Did Not File Joint Returns P Partial relief, innocent spouse relief, Partial relief when a portion of erroneous item is unknown. Income tax form 1040ez Publications (see Tax help) Q Questions & Answers, Publication 971 - Additional Material R Reason to know, Actual Knowledge or Reason To Know Refunds, Refunds Limit on amount of refund, Limit on Amount of Refund Proof required, Proof Required Under equitable relief, Refunds Under Equitable Relief S Separation of liability relief, Separation of Liability Relief Spousal abuse, The IRS Must Contact Your Spouse or Former Spouse, Exception for spousal abuse or domestic violence. Income tax form 1040ez Spousal notification, The IRS Must Contact Your Spouse or Former Spouse, Publication 971 - Additional Material Suggestions for publication, Comments and suggestions. Income tax form 1040ez T Tax Court review, Tax Court Review of Request Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. Income tax form 1040ez TEFRA partnership proceedings, Exception for agreements relating to TEFRA partnership proceedings. Income tax form 1040ez Transferee liability, Transferee liability not affected by innocent spouse relief provisions. Income tax form 1040ez Transfers of property to avoid tax, Transfers of Property To Avoid Tax TTY/TDD information, How To Get Tax Help U Underpaid tax, Equitable Relief Understated tax, Understated Tax United States Tax Court, Tax Court Review of Request W When to file Form 8857, When to file Form 8857. Income tax form 1040ez Prev  Up     Home   More Online Publications
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Federal Payment Levy Program

In July 2000, the IRS, in conjunction with the Department of the Treasury, Financial Management Service (FMS), started the Federal Payment Levy Program (FPLP) which is authorized by Internal Revenue Code Section 6331 (h), as prescribed by the Taxpayer Relief Act of 1997 Section 1024. Through this program, we can collect your overdue taxes through a continuous levy on certain federal payments disbursed by FMS. The following is a list of federal payments that can be levied through the FPLP:

  • federal employee retirement annuities,
  • federal payments made to you as a contractor/vendor doing business with the government (including Defense contracts),
  • federal employee travel advances or reimbursements,
  • certain Social Security benefits paid to you,
  • some federal salaries, 
  • Medicare provider and supplier payments.
  • Railroad Retirement Board benefits paid to you.

In the future, the program will expand to include additional federal employee salaries and other types of federal payments.

Federal payments to a delinquent taxpayer will not be included in the program in certain circumstances. These circumstances include, when you are in bankruptcy, have applied for relief as an innocent or injured spouse, made alternative arrangements to pay, or the IRS has determined you are in a hardship situation.

As part of this program, a file of delinquent accounts is transmitted to FMS to be matched against pending federal payments you are due. When a match is found, we send you a Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing, CP 90 or CP 297, if another Final Notice has not already been issued. See Tax Information for Appeals for additional information about your right to a hearing.

If we don't hear from you within 30 days from the date of the Final Notice, we will transmit the levy electronically to FMS. This applies to all federal payments that can be levied except for certain Social Security benefits. See Publication 594, The IRS Collection Process, and Publication 1, Your Rights as a Taxpayer , for additional information.

A levy may be transmitted to FMS without issuing a Final Notice if you previously requested a Collection Due Process (CDP) hearing on employment taxes. The Small Business and Work Opportunity Tax Act of 2007 amended I.R.C. Section 6330(f) and permits such a levy. If you requested a CDP hearing on previous employment taxes NO MORE THAN 2 years prior to the employment taxes being levied, we will send you a Notice of Levy and Notice of Your Right to a Hearing, CP 297A.

A levy may be transmitted to FMS without issuing a Final Notice if you or your predecessor is a Federal contractor.The Small Business Jobs Act of 2010 amended IRC Section 6330(f) and permits the IRS to issue such a levy.  We will send you a post levy notice, Notice of Levy and Notice of Your Right to a Hearing, CP 90C or CP 297C.

From that point on, FMS may reduce any federal payments subject to the levy by 15 percent, or the exact amount of tax owed if it is less than 15 percent of the payment.  Some contract/vendor payments, however, will be reduced by 100 percent, or the exact amount of tax owed. The levy is continuous until your overdue taxes are paid in full, or other arrangements are made to satisfy the debt. Each time your federal payment is levied, FMS will send you a letter of explanation, including information on which federal payment was levied, and advise you to contact us for resolution.

Contact us toll-free at 1-800-829-7650 or 1-800-829-3903 to resolve the issue by paying the tax bill, entering into an installment agreement, or proposing an Offer in Compromise. Please do not contact the FMS, OPM, SSA, or any other federal agency. See Topic 202, What to Do if You Can't Pay Your Tax, and Topic 204, Offers In Compromise, for additional information.

 

Page Last Reviewed or Updated: 07-Jan-2014

The Income Tax Form 1040ez

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