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Irs Form 1040x 2012Irs form 1040x 2012 Publication 555 - Introductory Material Table of Contents Future Developments What's New Important Reminder IntroductionOrdering forms and publications. Irs form 1040x 2012 Tax questions. Irs form 1040x 2012 Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 555, such as legislation enacted after it was published, go to www. Irs form 1040x 2012 irs. Irs form 1040x 2012 gov/pub555. Irs form 1040x 2012 What's New Same-sex marriages. Irs form 1040x 2012 For federal tax purposes, individuals of the same sex are married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Irs form 1040x 2012 The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Irs form 1040x 2012 However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. Irs form 1040x 2012 The word “state” as used here includes the District of Columbia, Puerto Rico, and U. Irs form 1040x 2012 S. Irs form 1040x 2012 territories and possessions. Irs form 1040x 2012 It means any domestic jurisdiction that has the legal authority to sanction marriages. Irs form 1040x 2012 The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. Irs form 1040x 2012 If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. Irs form 1040x 2012 However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status. Irs form 1040x 2012 For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Irs form 1040x 2012 Also see Revenue Ruling 2013-17 and Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law on IRS. Irs form 1040x 2012 gov. Irs form 1040x 2012 Important Reminder Photographs of missing children. Irs form 1040x 2012 The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs form 1040x 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs form 1040x 2012 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs form 1040x 2012 Introduction This publication is for married taxpayers who are domiciled in one of the following community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin. Irs form 1040x 2012 This publication does not address the federal tax treatment of income or property subject to the “community property” election under Alaska state laws. Irs form 1040x 2012 Community property laws affect how you figure your income on your federal income tax return if you are married, live in a community property state or country, and file separate returns. Irs form 1040x 2012 If you are married, your tax usually will be less if you file married filing jointly than if you file married filing separately. Irs form 1040x 2012 However, sometimes it can be to your advantage to file separate returns. Irs form 1040x 2012 If you and your spouse file separate returns, you have to determine your community income and your separate income. Irs form 1040x 2012 Community property laws also affect your basis in property you inherit from a married person who lived in a community property state. Irs form 1040x 2012 See Death of spouse , later. Irs form 1040x 2012 Registered domestic partners. Irs form 1040x 2012 This publication is also for registered domestic partners who are domiciled in Nevada, Washington, or California. Irs form 1040x 2012 Registered domestic partners in Nevada, Washington, or California generally must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. Irs form 1040x 2012 Registered domestic partners are not married for federal tax purposes. Irs form 1040x 2012 They can use the single filing status, or if they qualify, the head of household filing status. Irs form 1040x 2012 You can find answers to frequently asked questions by going to www. Irs form 1040x 2012 irs. Irs form 1040x 2012 gov/pub555 and clicking on Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions under Other Items You May Find Useful. Irs form 1040x 2012 Comments and suggestions. Irs form 1040x 2012 We welcome your comments about this publication and your suggestions for future editions. Irs form 1040x 2012 You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs form 1040x 2012 NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Irs form 1040x 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs form 1040x 2012 You can send your comments from www. Irs form 1040x 2012 irs. Irs form 1040x 2012 gov/formspubs. Irs form 1040x 2012 Click on “More Information” and then on “Give us feedback on forms and publications. Irs form 1040x 2012 ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs form 1040x 2012 Ordering forms and publications. Irs form 1040x 2012 Visit www. Irs form 1040x 2012 irs. Irs form 1040x 2012 gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Irs form 1040x 2012 Internal Revenue Service 1201 N. Irs form 1040x 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs form 1040x 2012 If you have a tax question, check the information available on IRS. Irs form 1040x 2012 gov or call 1-800-829-1040. Irs form 1040x 2012 We cannot answer tax questions sent to either of the above addresses. Irs form 1040x 2012 Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals 505 Tax Withholding and Estimated Tax 971 Innocent Spouse Relief Form (and Instructions) 8857 Request for Innocent Spouse Relief 8958 Allocation of Tax Amounts Between Certain Individuals in Community Property States See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Irs form 1040x 2012 Prev Up Next Home More Online Publications
Animal and Plant Health Inspection Service
The Animal and Plant Health Inspection Service protects and promotes U.S. agricultural health, regulates genetically engineered organisms, administers the Animal Welfare Act, and manages wildlife damage.
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Contact via the Web: Contact the Animal and Plant Health Inspection Service
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Animal and Plant Health Inspection Service
Department of Agriculture
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Phone Number: (202) 720-2511