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Prior Year Tax Returns

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Prior Year Tax Returns

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

Prior year tax returns Publication 550 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Prior year tax returns Tax questions. Prior year tax returns Future Developments For the latest information about developments related to Publication 550, such as legislation enacted after it was published, go to www. Prior year tax returns irs. Prior year tax returns gov/pub550. Prior year tax returns What's New Net investment income tax (NIIT). Prior year tax returns  Beginning in 2013, you may be subject to the NIIT. Prior year tax returns The NIIT applies at a rate of 3. Prior year tax returns 8% to certain net investment income of individuals, estates, and trusts that have income above statutory threshold amounts. Prior year tax returns See Net investment income tax (NIIT) , later. Prior year tax returns Maximum capital gain rates. Prior year tax returns  For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. Prior year tax returns See Capital Gain Tax Rates , later, for more information. Prior year tax returns Gift tax exclusion amount increased. Prior year tax returns  For calendar year 2013, the first $14,000 of gifts to any person (other than gifts of future interests in property) are not included in the total amount of taxable gifts. Prior year tax returns See Property Received as a Gift , later. Prior year tax returns Reminders Mutual fund distributions. Prior year tax returns  Publication 564, Mutual Fund Distributions, has been incorporated into this publication. Prior year tax returns Foreign source income. Prior year tax returns  If you are a U. Prior year tax returns S. Prior year tax returns citizen with investment income from sources outside the United States (foreign income), you must report that income on your tax return unless it is exempt by U. Prior year tax returns S. Prior year tax returns law. Prior year tax returns This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payer. Prior year tax returns Employee stock options. Prior year tax returns  If you received an option to buy or sell stock or other property as payment for your services, see Publication 525, Taxable and Nontaxable Income, for the special tax rules that apply. Prior year tax returns Photographs of missing children. Prior year tax returns  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Prior year tax returns Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Prior year tax returns 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. Prior year tax returns Introduction This publication provides information on the tax treatment of investment income and expenses. Prior year tax returns It includes information on the tax treatment of investment income and expenses for individual shareholders of mutual funds or other regulated investment companies, such as money market funds. Prior year tax returns It explains what investment income is taxable and what investment expenses are deductible. Prior year tax returns It explains when and how to show these items on your tax return. Prior year tax returns It also explains how to determine and report gains and losses on the disposition of investment property and provides information on property trades and tax shelters. Prior year tax returns The glossary at the end of this publication defines many of the terms used. Prior year tax returns Investment income. Prior year tax returns   This generally includes interest, dividends, capital gains, and other types of distributions including mutual fund distributions. Prior year tax returns Investment expenses. Prior year tax returns   These include interest paid or incurred to acquire investment property and expenses to manage or collect income from investment property. Prior year tax returns Qualified retirement plans and IRAs. Prior year tax returns   The rules in this publication do not apply to mutual fund shares held in individual retirement arrangements (IRAs), section 401(k) plans, and other qualified retirement plans. Prior year tax returns The value of the mutual fund shares and earnings allocated to you are included in your retirement plan assets and stay tax free generally until the plan distributes them to you. Prior year tax returns The tax rules that apply to retirement plan distributions are explained in the following publications. Prior year tax returns Publication 560, Retirement Plans for Small Business. Prior year tax returns Publication 571, Tax-Sheltered Annuity Plans. Prior year tax returns Publication 575, Pension and Annuity Income. Prior year tax returns Publication 590, Individual Retirement Arrangements (IRAs). Prior year tax returns Publication 721, Tax Guide to U. Prior year tax returns S. Prior year tax returns Civil Service Retirement Benefits. Prior year tax returns    Comments and suggestions. Prior year tax returns   We welcome your comments about this publication and your suggestions for future editions. Prior year tax returns   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Prior year tax returns NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Prior year tax returns Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Prior year tax returns   You can send your comments from www. Prior year tax returns irs. Prior year tax returns gov/formspubs/. Prior year tax returns Click on “More Information” and then on “Comment on Tax Forms and Publications. Prior year tax returns ”   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. Prior year tax returns Ordering forms and publications. Prior year tax returns   Visit www. Prior year tax returns irs. Prior year tax returns 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. Prior year tax returns Internal Revenue Service 1201 N. Prior year tax returns Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Prior year tax returns   If you have a tax question, check the information available on IRS. Prior year tax returns gov or call 1-800-829-1040. Prior year tax returns We cannot answer tax questions sent to either of the above addresses. Prior year tax returns Prev  Up  Next   Home   More Online Publications