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Self Employed Taxes

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Self Employed Taxes

Self employed taxes Publication 3920 - Main Contents Table of Contents Tax ForgivenessYears Eligible for Tax Forgiveness Amount of Tax Forgiven Refund of Taxes Paid How To Claim Tax Forgiveness Payments to SurvivorsSeptember 11th Victim Compensation Fund of 2001 Qualified Disaster Relief Payments Disability Payments Death Benefits Canceled Debt Payments to Survivors of Public Safety Officers Postponed Tax DeadlinesCovered area. Self employed taxes Disaster Area Losses Estate Tax Reduction Structured Settlement Factoring Transactions Illustrated Worksheets B and C Additional Worksheets How To Get Tax Help Tax Forgiveness The IRS will forgive the federal income tax liabilities of decedents who died as a result of the Oklahoma City attack, September 11 attacks, and anthrax attacks. Self employed taxes Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. Self employed taxes Any forgiven tax liability owed to the IRS will not have to be paid. Self employed taxes Any forgiven tax liability that has already been paid will be refunded. Self employed taxes (See Refund of Taxes Paid, later. Self employed taxes ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. Self employed taxes Then read Amount of Tax Forgiven. Self employed taxes Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. Self employed taxes Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. Self employed taxes See Minimum Amount of Relief later under Amount of Tax Forgiven. Self employed taxes Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. Self employed taxes Oklahoma City attack. Self employed taxes   For those who died from this attack, income tax is forgiven for 1994 and all later years up to and including the year of death. Self employed taxes Example 1. Self employed taxes A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. Self employed taxes His income tax is forgiven for 1994 and 1995. Self employed taxes Example 2. Self employed taxes A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. Self employed taxes She subsequently died of her wounds in 1996. Self employed taxes Her income tax is forgiven for 1994, 1995, and 1996. Self employed taxes September 11 attacks and anthrax attacks. Self employed taxes   For those who die from these attacks, income tax is forgiven for 2000 and all later years up to and including the year of death. Self employed taxes Example 1. Self employed taxes A Pentagon employee died in the September 11 attack. Self employed taxes Her income tax is forgiven for 2000 and 2001. Self employed taxes Example 2. Self employed taxes A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. Self employed taxes His income tax liability is forgiven for 2000, 2001, and 2002. Self employed taxes Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. Self employed taxes On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. Self employed taxes To figure the tax to be forgiven, use the following worksheets. Self employed taxes Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). Self employed taxes Use Worksheet B for any eligible year the decedent filed a joint return. Self employed taxes See the illustrated Worksheet B near the end of this publication. Self employed taxes Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. Self employed taxes Instead, complete Worksheet C and file a return for the decedent's last tax year. Self employed taxes See Minimum Amount of Relief, later. Self employed taxes If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. Self employed taxes In English–7 a. Self employed taxes m. Self employed taxes to 10 p. Self employed taxes m. Self employed taxes local time. Self employed taxes In Spanish–8 a. Self employed taxes m. Self employed taxes to 9:30 p. Self employed taxes m. Self employed taxes local time. Self employed taxes Both spouses died. Self employed taxes   If both spouses died as a result of a terrorist attack and they filed a joint return for an eligible tax year, fill out Worksheet B for each spouse for that year. Self employed taxes Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). Self employed taxes If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. Self employed taxes However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. Self employed taxes The forgiven tax liability is the total tax shown on the joint return minus the taxes listed in the instructions for line 4 of Worksheet B. Self employed taxes Residents of community property states. Self employed taxes   If the decedent was domiciled in a community property state and the spouse reported half the community income on a separate return, the surviving spouse can get a refund of taxes paid on his or her share of the decedent's income for the eligible years. Self employed taxes Also, all of the decedent's income taxes paid for the eligible years will be refunded to either the executor or administrator of the estate, or to the surviving spouse if there is no legal representative. Self employed taxes Worksheet B. Self employed taxes Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Self employed taxes 1       2 Enter the decedent's taxable income. Self employed taxes Figure taxable income as if a separate return had been filed. Self employed taxes See the instructions. Self employed taxes 2       3 Enter the decedent's total tax. Self employed taxes See the instructions. Self employed taxes 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Self employed taxes See the instructions. Self employed taxes 4       5 Subtract line 4 from line 3. Self employed taxes 5       6 Enter the surviving spouse's taxable income. Self employed taxes Figure taxable income as if a separate return had been filed. Self employed taxes See the instructions. Self employed taxes 6       7 Enter the surviving spouse's total tax. Self employed taxes See the instructions. Self employed taxes 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Self employed taxes 8       9 Subtract line 8 from line 7. Self employed taxes 9       10 Add lines 5 and 9. Self employed taxes 10       11 Enter the total tax from the joint return. Self employed taxes See Table 1 on page 5 for the line number for years before 2002. Self employed taxes 11       12 Add lines 4 and 8. Self employed taxes 12       13 Subtract line 12 from line 11. Self employed taxes 13       14 Divide line 5 by line 10. Self employed taxes Enter the result as a decimal. Self employed taxes 14       15 Tax to be forgiven. Self employed taxes Multiply line 13 by line 14 and enter the result. Self employed taxes 15       Note. Self employed taxes If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Self employed taxes Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Self employed taxes If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Self employed taxes The IRS will determine the amount to be refunded. Self employed taxes Worksheet B. Self employed taxes Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Self employed taxes 1       2 Enter the decedent's taxable income. Self employed taxes Figure taxable income as if a separate return had been filed. Self employed taxes See the instructions. Self employed taxes 2       3 Enter the decedent's total tax. Self employed taxes See the instructions. Self employed taxes 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Self employed taxes See the instructions. Self employed taxes 4       5 Subtract line 4 from line 3. Self employed taxes 5       6 Enter the surviving spouse's taxable income. Self employed taxes Figure taxable income as if a separate return had been filed. Self employed taxes See the instructions. Self employed taxes 6       7 Enter the surviving spouse's total tax. Self employed taxes See the instructions. Self employed taxes 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Self employed taxes 8       9 Subtract line 8 from line 7. Self employed taxes 9       10 Add lines 5 and 9. Self employed taxes 10       11 Enter the total tax from the joint return. Self employed taxes See Table 1 on page 5 for the line number for years before 2002. Self employed taxes 11       12 Add lines 4 and 8. Self employed taxes 12       13 Subtract line 12 from line 11. Self employed taxes 13       14 Divide line 5 by line 10. Self employed taxes Enter the result as a decimal. Self employed taxes 14       15 Tax to be forgiven. Self employed taxes Multiply line 13 by line 14 and enter the result. Self employed taxes 15       Note. Self employed taxes If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Self employed taxes Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Self employed taxes If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Self employed taxes The IRS will determine the amount to be refunded. Self employed taxes Instructions for Worksheet B Table 1. Self employed taxes Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. Self employed taxes * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. Self employed taxes ** File Form 4506 to get a transcript of the decedent's account. Self employed taxes Table 1. Self employed taxes Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. Self employed taxes * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. Self employed taxes ** File Form 4506 to get a transcript of the decedent's account. Self employed taxes Lines 2 and 6. Self employed taxes   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. Self employed taxes   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. Self employed taxes Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. Self employed taxes Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different allocation is appropriate. Self employed taxes   Allocate business deductions to the owner of the business. Self employed taxes Allocate personal deductions (such as itemized deductions for mortgage interest and taxes) equally between the spouses unless there is evidence that shows a different allocation is appropriate. Self employed taxes Lines 3 and 7. Self employed taxes   Figure the total tax as if a separate return had been filed. Self employed taxes The total tax is the tax that would have been entered on the tax return line shown in Table 1 if a separate return had been filed. Self employed taxes When figuring the tax using the Tax Table or Tax Rate Schedule, use the “Married filing separately” column in the Tax Table or Tax Rate Schedule Y-2. Self employed taxes   When figuring the total tax, allocate credits and other taxes, if any, in the same manner as they would have been allocated if the spouses had filed separate returns. Self employed taxes If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. Self employed taxes Examples of credits generally not allowed on a separate return are the child and dependent care credit, credit for the elderly, adoption credit, education credits, and earned income credit. Self employed taxes Line 4. Self employed taxes   Enter the total, if any, of the following taxes. Self employed taxes Self-employment tax. Self employed taxes Social security and Medicare tax on tip income not reported to employer. Self employed taxes Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Self employed taxes Tax on excess accumulation in qualified retirement plans. Self employed taxes Household employment taxes. Self employed taxes Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Self employed taxes Tax on golden parachute payments. Self employed taxes Minimum Amount of Relief The minimum amount of relief is $10,000. Self employed taxes If the decedent's total forgiven tax liability for all eligible years is less than $10,000, the difference between $10,000 and the total forgiven tax liability for those years will be treated as a tax payment for the decedent's last tax year. Self employed taxes The IRS will refund the difference as explained under Refund of Taxes Paid. Self employed taxes Use Worksheet C to figure the additional tax payment. Self employed taxes But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. Self employed taxes Example 1. Self employed taxes An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. Self employed taxes The $6,400 is eligible for forgiveness. Self employed taxes The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. Self employed taxes Example 2. Self employed taxes A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. Self employed taxes The IRS will treat $10,000 as a tax payment for 2001. Self employed taxes Income received after date of death. Self employed taxes   Generally, income of the decedent received after the date of death must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. Self employed taxes Examples are the final paycheck or dividends on stock owned by the decedent. Self employed taxes However, this income is exempt from income tax and is not included on Form 1041 if it is received: After the date of the decedent's death, and Before the end of the decedent's tax year (determined without regard to death). Self employed taxes Nonqualifying income. Self employed taxes   The following income is not exempt from tax. Self employed taxes The tax on it is not eligible for forgiveness. Self employed taxes Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. Self employed taxes Amounts that would not have been payable but for an action taken after September 11, 2001. Self employed taxes The following are examples of nonqualifying income. Self employed taxes Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. Self employed taxes Amounts payable only as death or survivor's benefits from pre-existing arrangements that would have been paid if the death had occurred for another reason. Self employed taxes Income received as a result of adjustments made by the decedent's employer to a plan or arrangement to accelerate the vesting of restricted property or the payment of nonqualified deferred compensation after the date of the attack. Self employed taxes Interest on savings bonds cashed by the beneficiary of the decedent. Self employed taxes If you are responsible for the estate of a decedent, see Publication 559. Self employed taxes Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. Self employed taxes Instructions for lines 2–9 of Worksheet C. Self employed taxes   The tax that would have been payable on the exempt income (discussed earlier) must be considered when determining whether a decedent is entitled to the $10,000 minimum relief. Self employed taxes To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. Self employed taxes Or, if special requirements are met, you can use the alternative computation instead. Self employed taxes See Alternative computation, later. Self employed taxes   You have to use lines 2–9 (or the alternative computation) to figure the tax that would have been payable even if Form 1041 was not required to be filed. Self employed taxes Use Form 1041 to figure what the taxable income would be without including the exempt income. Self employed taxes Then enter that taxable income (even if a negative number) on line 2 of Worksheet C (or line 1 of Worksheet D, Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)). Self employed taxes Alternative computation. Self employed taxes   Instead of using lines 2–8 of Worksheet C to figure the tax on exempt income (line 9 of Worksheet C), you may be able to use Worksheet D. Self employed taxes You can use Worksheet D to figure the tax on the exempt income payable by the estate and its beneficiaries only if both of the following requirements are met. Self employed taxes The estate claimed an income distribution deduction on line 18 (Form 1041). Self employed taxes Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. Self employed taxes If requirement (2) is met but requirement (1) is not, you can still use Worksheet D if: Form 1041 was not required because exempt income was received, and The estate would have claimed an income distribution deduction if the exempt income were taxable. Self employed taxes If you use this alternative computation, skip lines 2–8 of Worksheet C and enter the amount from line 8 of Worksheet D on line 9 of Worksheet C. Self employed taxes Complete the rest of Worksheet C to determine the additional payment allowed. Self employed taxes Worksheet C. Self employed taxes Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Self employed taxes Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Self employed taxes 1 Minimum relief amount. Self employed taxes Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Self employed taxes 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Self employed taxes 3       4 Add lines 2 and 3. Self employed taxes 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Self employed taxes (See Income received after date of death on page 5. Self employed taxes ) 5       6 Add lines 4 and 5. Self employed taxes 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Self employed taxes 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Self employed taxes 8       9 Tax on exempt income. Self employed taxes Subtract line 8 from line 7. Self employed taxes 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Self employed taxes If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Self employed taxes 10       11 Add lines 9 and 10. Self employed taxes 11   12 Additional payment allowed. Self employed taxes If line 11 is $10,000 or more, enter -0- and stop here. Self employed taxes No additional amount is allowed as a tax payment. Self employed taxes Otherwise, subtract line 11 from line 1 and enter the result. Self employed taxes 12   Note. Self employed taxes The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Self employed taxes Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Self employed taxes If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Self employed taxes Write "Sec. Self employed taxes 692(d)(2) Payment" and the amount to the right of the entry space. Self employed taxes Also indicate whether a Form 1041 is being filed for the decedent's estate. Self employed taxes If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Self employed taxes Write “Sec. Self employed taxes 692(d)(2) Payment” on the dotted line to the left of the entry space. Self employed taxes Worksheet C. Self employed taxes Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Self employed taxes Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Self employed taxes 1 Minimum relief amount. Self employed taxes Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Self employed taxes 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Self employed taxes 3       4 Add lines 2 and 3. Self employed taxes 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Self employed taxes (See Income received after date of death on page 5. Self employed taxes ) 5       6 Add lines 4 and 5. Self employed taxes 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Self employed taxes 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Self employed taxes 8       9 Tax on exempt income. Self employed taxes Subtract line 8 from line 7. Self employed taxes 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Self employed taxes If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Self employed taxes 10       11 Add lines 9 and 10. Self employed taxes 11   12 Additional payment allowed. Self employed taxes If line 11 is $10,000 or more, enter -0- and stop here. Self employed taxes No additional amount is allowed as a tax payment. Self employed taxes Otherwise, subtract line 11 from line 1 and enter the result. Self employed taxes 12   Note. Self employed taxes The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Self employed taxes Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Self employed taxes If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Self employed taxes Write "Sec. Self employed taxes 692(d)(2) Payment" and the amount to the right of the entry space. Self employed taxes Also indicate whether a Form 1041 is being filed for the decedent's estate. Self employed taxes If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Self employed taxes Write “Sec. Self employed taxes 692(d)(2) Payment” on the dotted line to the left of the entry space. Self employed taxes Worksheet D. Self employed taxes Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. Self employed taxes (See Income received after date of death on page 5. Self employed taxes ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). Self employed taxes 4   5 Figure the tax on line 1 using Schedule G (Form 1041). Self employed taxes 5   6 Estate's tax on exempt income. Self employed taxes Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. Self employed taxes Figure the total tax that would have been payable by all beneficiaries. Self employed taxes Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. Self employed taxes Add the amounts by which each beneficiary's income tax is increased. Self employed taxes 7   8 Add lines 6 and 7. Self employed taxes Enter this amount on line 9 of Worksheet C. Self employed taxes 8   Worksheet D. Self employed taxes Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. Self employed taxes (See Income received after date of death on page 5. Self employed taxes ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). Self employed taxes 4   5 Figure the tax on line 1 using Schedule G (Form 1041). Self employed taxes 5   6 Estate's tax on exempt income. Self employed taxes Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. Self employed taxes Figure the total tax that would have been payable by all beneficiaries. Self employed taxes Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. Self employed taxes Add the amounts by which each beneficiary's income tax is increased. Self employed taxes 7   8 Add lines 6 and 7. Self employed taxes Enter this amount on line 9 of Worksheet C. Self employed taxes 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. Self employed taxes Income tax liabilities that have been paid. Self employed taxes Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. Self employed taxes See Minimum Amount of Relief, earlier. Self employed taxes Example 1. Self employed taxes A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. Self employed taxes The total, $14,000, is eligible for tax forgiveness. Self employed taxes However, he paid only $13,000 of that amount. Self employed taxes The IRS will refund the $13,000 paid. Self employed taxes Example 2. Self employed taxes A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. Self employed taxes The child qualifies for the minimum relief of $10,000. Self employed taxes The $10,000 is treated as a tax payment for 2001 and will be refunded. Self employed taxes Period for filing a claim for credit or refund. Self employed taxes   To obtain a tax refund on a previously filed income tax return, file an amended return (Form 1040X or an amended Form 1041) within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. Self employed taxes For example, you have until April 15, 2004, to file an amended return on a 2000 Form 1040, 1040A, or 1040EZ that was filed by April 16, 2001, and for which the tax was paid when due. Self employed taxes To obtain a refund on a return that has not been filed, file the return within 3 years of the original due date of the return. Self employed taxes Extension of time for victims of Oklahoma City attack. Self employed taxes   The period described above has been extended for victims of the Oklahoma City attack. Self employed taxes Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. Self employed taxes How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. Self employed taxes Which Form To Use The form you use depends on whether an income tax return for the eligible year was already filed for the decedent. Self employed taxes Return required but not yet filed. Self employed taxes   File Form 1040 if the decedent was a U. Self employed taxes S. Self employed taxes citizen or resident. Self employed taxes File Form 1040NR if the decedent was a nonresident alien. Self employed taxes A nonresident alien is someone who is not a U. Self employed taxes S. Self employed taxes citizen or resident. Self employed taxes Return required and already filed. Self employed taxes   File a separate Form 1040X for each year you are claiming tax relief. Self employed taxes Return not required and not filed. Self employed taxes   File Form 1040 only for the year of death if the decedent was a U. Self employed taxes S. Self employed taxes citizen or resident. Self employed taxes File Form 1040NR if the decedent was a nonresident alien. Self employed taxes Return not required but already filed. Self employed taxes   File Form 1040X only for the year of death. Self employed taxes How to complete the returns. Self employed taxes   Fill out Form 1040 or 1040NR according to its instructions but do not reduce the decedent's tax liability by any taxes that will be forgiven. Self employed taxes Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. Self employed taxes If filing Form 1040 or Form 1040NR, also attach any Forms W–2. Self employed taxes If the total forgiven tax liability for all eligible years is less than $10,000, attach to the decedent's final return a computation of the additional tax payment allowed or a copy of Worksheet C. Self employed taxes Also, please write one of the following across the top of page 1 of each return. Self employed taxes KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. Self employed taxes ” Need a copy of a previously filed return?   You will find it easier to prepare Form 1040X if you have a copy of the decedent's previously filed tax return. Self employed taxes If you need a copy, use Form 4506. Self employed taxes The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. Self employed taxes Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. Self employed taxes Send Form 4506 to the address shown in the form instructions. Self employed taxes Taxpayer identification number. Self employed taxes   A taxpayer identification number must be furnished on the decedent's returns. Self employed taxes This is usually the decedent's social security number (SSN). Self employed taxes However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). Self employed taxes If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. Self employed taxes S. Self employed taxes income tax return for any tax year, do not apply for an ITIN. Self employed taxes You may claim a refund by filing Form 1040NR without an SSN or ITIN. Self employed taxes Necessary Documents Please attach the following documents to the return or amended return. Self employed taxes Proof of death. Self employed taxes   Attach a copy of the death certificate. Self employed taxes If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. Self employed taxes Form 1310. Self employed taxes   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. Self employed taxes You are a surviving spouse filing an original or amended joint return with the decedent. Self employed taxes You are a personal representative filing an original Form 1040 or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return. Self employed taxes A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. Self employed taxes A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. Self employed taxes      If you have proof of death but do not have enough tax information to file a timely claim for a refund, file Form 1040X with Form 1310. Self employed taxes Include a statement saying an amended return will be filed as soon as the necessary tax information is available. Self employed taxes Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. Self employed taxes Use one of the addresses shown below. Self employed taxes Where you file the returns or claims depends on whether you use the U. Self employed taxes S. Self employed taxes Postal Service or a private delivery service. Self employed taxes Please do not send these returns or claims to any of the addresses shown in the tax form instructions. Self employed taxes U. Self employed taxes S. Self employed taxes Postal Service. Self employed taxes   If you use the U. Self employed taxes S. Self employed taxes Postal Service, file these returns and claims at the following address. Self employed taxes Internal Revenue Service P. Self employed taxes O. Self employed taxes Box 4053 Woburn, MA 01888 Private delivery service. Self employed taxes   Private delivery services cannot deliver items to P. Self employed taxes O. Self employed taxes boxes. Self employed taxes If you use a private delivery service, file these returns and claims at the following address. Self employed taxes Internal Revenue Service Stop 661 310 Lowell St. Self employed taxes Andover, MA 01810 Designated private delivery services. Self employed taxes   You can use the following private delivery services to file these returns and claims. Self employed taxes Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. Self employed taxes DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. Self employed taxes Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. Self employed taxes United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Self employed taxes M. Self employed taxes , UPS Worldwide Express Plus, and UPS Worldwide Express. Self employed taxes The private delivery service can tell you how to get written proof of the mailing date. Self employed taxes Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. Self employed taxes September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. Self employed taxes Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. Self employed taxes These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). Self employed taxes No withholding applies to these payments. Self employed taxes Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. Self employed taxes Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. Self employed taxes Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. Self employed taxes (A personal residence can be a rented residence or one you own. Self employed taxes ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. Self employed taxes Qualified disaster relief payments also include the following. Self employed taxes Payments made by common carriers (for example, American Airlines and United Airlines regarding the September 11 attacks) because of death or physical injury incurred as a result of a terrorist attack. Self employed taxes Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. Self employed taxes Qualified disaster relief payments do not include: Insurance or other reimbursements for expenses, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. Self employed taxes Disability Payments For tax years ending after September 10, 2001, disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States, are not included in income. Self employed taxes Death Benefits Payments received by an individual or the estate of a decedent from the employer of an employee who died as a result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. Self employed taxes Only the amount that exceeds the benefits that would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack is excludable. Self employed taxes However, the exclusion does apply to incidental death benefits paid under a qualified retirement plan even if these amounts would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack. Self employed taxes If you included death benefits in income on a previously filed return and they are now excludable under the above rule, file Form 1040X to amend that return. Self employed taxes For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. Self employed taxes If that period has expired, you are granted an extension. Self employed taxes You have until January 22, 2003, to file Form 1040X to exclude the death benefits. Self employed taxes On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. Self employed taxes 102(b)(2). Self employed taxes ” Canceled Debt Canceled debt is not included in your income (or the income of the estate) if: You (or the estate) were liable, or became liable, for the debt of a decedent, and The debt was canceled after September 10, 2001, and before January 1, 2002, because the decedent died as a result of the September 11 attacks or anthrax attacks. Self employed taxes The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. Self employed taxes Payments to Survivors of Public Safety Officers If you are a survivor of a public safety officer who died in the line of duty, certain amounts you receive are not included in income. Self employed taxes Bureau of Justice Assistance payments. Self employed taxes   If you are a surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, do not include in your income the death benefit paid to you by the Bureau of Justice Assistance. Self employed taxes Government plan annuity. Self employed taxes   If you receive a survivor annuity as the child or spouse (or former spouse) of a public safety officer who was killed in the line of duty, you generally do not have to include it in income. Self employed taxes This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. Self employed taxes For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. Self employed taxes More information. Self employed taxes   For more information, see Publication 559. Self employed taxes Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. Self employed taxes The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. Self employed taxes If any tax deadline is postponed, the IRS will publicize the postponement in the affected area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). Self employed taxes Affected taxpayers. Self employed taxes   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. Self employed taxes Any individual whose main home is located in a covered area (defined later). Self employed taxes Any business entity or sole proprietor whose principal place of business is located in a covered area. Self employed taxes Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. Self employed taxes The main home or principal place of business does not have to be located in the covered area. Self employed taxes Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. Self employed taxes Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. Self employed taxes The spouse on a joint return with a taxpayer who is eligible for postponements. Self employed taxes Any other person determined by the IRS to be affected by a terrorist attack. Self employed taxes Covered area. Self employed taxes   This is an area in which a terrorist attack took place and in which the IRS has decided to postpone tax deadlines for up to 1 year. Self employed taxes Abatement of interest. Self employed taxes   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. Self employed taxes Disaster Area Losses If your property was damaged or destroyed as a result of the September 11 attacks, you can choose to deduct your disaster loss on your 2000 return (or amended return) rather than on your 2001 return. Self employed taxes You must make this choice to deduct your loss on your 2000 return by the later of the following dates. Self employed taxes The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). Self employed taxes The due date (with extensions) for the 2000 return. Self employed taxes For more information about disaster area losses, see Publication 547. Self employed taxes Estate Tax Reduction The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. Self employed taxes The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. Self employed taxes The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. Self employed taxes These credits may reduce or eliminate the estate tax due. Self employed taxes A special rule extends until January 22, 2003, the period of time allowed to file a claim for a refund of estate taxes that have been paid. Self employed taxes Recovery from the September 11th Victim Compensation Fund. Self employed taxes   The value of claims for a decedent's pain and suffering is normally included in the gross estate. Self employed taxes However, if the estate chooses to seek recovery from this fund, the IRS has determined that, in view of the unique circumstances of this situation and the high likelihood that such claims will be valued at a nominal or zero amount, the claims will be valued at zero for estate tax purposes. Self employed taxes Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. Self employed taxes Which estates must file a return. Self employed taxes   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. Self employed taxes S. Self employed taxes citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. Self employed taxes Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. Self employed taxes Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. Self employed taxes S. Self employed taxes Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. Self employed taxes Where to file. Self employed taxes   Returns on which the new rate schedule is used should be sent to the following address, which was not available when Form 706 went to print. Self employed taxes Internal Revenue Service E & G Department/Stop 824T 201 W. Self employed taxes Rivercenter Blvd. Self employed taxes Covington, KY 41011 More information. Self employed taxes   For more information on the federal estate tax, see the instructions for Form 706. Self employed taxes Structured Settlement Factoring Transactions A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. Self employed taxes The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. Self employed taxes However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. Self employed taxes For information about these requirements, see Internal Revenue Code section 5891. Self employed taxes Worksheet B Illustrated. Self employed taxes Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Self employed taxes 1 2000 2001   2 Enter the decedent's taxable income. Self employed taxes Figure taxable income as if a separate return had been filed. Self employed taxes See the instructions. Self employed taxes 2 $17,259 $14,295   3 Enter the decedent's total tax. Self employed taxes See the instructions. Self employed taxes 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Self employed taxes See the instructions. Self employed taxes 4 3,532 3,109   5 Subtract line 4 from line 3. Self employed taxes 5 2,591 2,141   6 Enter the surviving spouse's taxable income. Self employed taxes Figure taxable income as if a separate return had been filed. Self employed taxes See the instructions for line 2. Self employed taxes 6 29,025 29,850   7 Enter the surviving spouse's total tax. Self employed taxes See the instructions. Self employed taxes 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Self employed taxes 8 0 0   9 Subtract line 8 from line 7. Self employed taxes 9 5,277 5,391   10 Add lines 5 and 9. Self employed taxes 10 7,868 7,532   11 Enter the total tax from the joint return. Self employed taxes See Table 1 on page 5 for the line number for years before 2002. Self employed taxes 11 10,789 9,728   12 Add lines 4 and 8. Self employed taxes 12 3,532 3,109   13 Subtract line 12 from line 11. Self employed taxes 13 7,257 6,619   14 Divide line 5 by line 10. Self employed taxes Enter the result as a decimal. Self employed taxes 14 . Self employed taxes 329 . Self employed taxes 284   15 Tax to be forgiven. Self employed taxes Multiply line 13 by line 14 and enter the result. Self employed taxes 15 $2,388 $1,880   Note. Self employed taxes If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Self employed taxes Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Self employed taxes If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Self employed taxes The IRS will determine the amount to be refunded. Self employed taxes Worksheet B Illustrated. Self employed taxes Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Self employed taxes 1 2000 2001   2 Enter the decedent's taxable income. Self employed taxes Figure taxable income as if a separate return had been filed. Self employed taxes See the instructions. Self employed taxes 2 $17,259 $14,295   3 Enter the decedent's total tax. Self employed taxes See the instructions. Self employed taxes 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Self employed taxes See the instructions. Self employed taxes 4 3,532 3,109   5 Subtract line 4 from line 3. Self employed taxes 5 2,591 2,141   6 Enter the surviving spouse's taxable income. Self employed taxes Figure taxable income as if a separate return had been filed. Self employed taxes See the instructions for line 2. Self employed taxes 6 29,025 29,850   7 Enter the surviving spouse's total tax. Self employed taxes See the instructions. Self employed taxes 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Self employed taxes 8 0 0   9 Subtract line 8 from line 7. Self employed taxes 9 5,277 5,391   10 Add lines 5 and 9. Self employed taxes 10 7,868 7,532   11 Enter the total tax from the joint return. Self employed taxes See Table 1 on page 5 for the line number for years before 2002. Self employed taxes 11 10,789 9,728   12 Add lines 4 and 8. Self employed taxes 12 3,532 3,109   13 Subtract line 12 from line 11. Self employed taxes 13 7,257 6,619   14 Divide line 5 by line 10. Self employed taxes Enter the result as a decimal. Self employed taxes 14 . Self employed taxes 329 . Self employed taxes 284   15 Tax to be forgiven. Self employed taxes Multiply line 13 by line 14 and enter the result. Self employed taxes 15 $2,388 $1,880   Note. Self employed taxes If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Self employed taxes Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Self employed taxes If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Self employed taxes The IRS will determine the amount to be refunded. Self employed taxes Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. Self employed taxes They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. Self employed taxes The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. Self employed taxes After the husband died, his estate received income of $4,000. Self employed taxes Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. Self employed taxes This net profit is exempt from income tax as explained earlier under Income received after date of death. Self employed taxes The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. Self employed taxes To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. Self employed taxes She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. Self employed taxes To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. Self employed taxes To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. Self employed taxes   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728 Worksheet C Illustrated. Self employed taxes Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Self employed taxes Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Self employed taxes 1 Minimum relief amount. Self employed taxes Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Self employed taxes 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . Self employed taxes 3 0     4 Add lines 2 and 3. Self employed taxes 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. Self employed taxes (See Income received after date of death on page 5. Self employed taxes ) 5 1,000     6 Add lines 4 and 5. Self employed taxes 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). Self employed taxes 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). Self employed taxes 8 435     9 Tax on exempt income. Self employed taxes Subtract line 8 from line 7. Self employed taxes 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Self employed taxes If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Self employed taxes 10 4,268     11 Add lines 9 and 10. Self employed taxes 11 $4,543 12 Additional payment allowed. Self employed taxes If line 11 is $10,000 or more, enter -0- and stop here. Self employed taxes No additional amount is allowed as a tax payment. Self employed taxes Otherwise, subtract line 11 from line 1 and enter the result. Self employed taxes 12 $5,457 Note. Self employed taxes The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Self employed taxes Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Self employed taxes If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Self employed taxes Write "Sec. Self employed taxes 692(d)(2) Payment" and the amount to the right of the entry space. Self employed taxes Also indicate whether a Form 1041 is being filed for the decedent's estate. Self employed taxes If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Self employed taxes Write “Sec. Self employed taxes 692(d)(2) Payment” on the dotted line to the left of the entry space. Self employed taxes Worksheet C Illustrated. Self employed taxes Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Self employed taxes Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Self employed taxes 1 Minimum relief amount. Self employed taxes Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Self employed taxes 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . Self employed taxes 3 0     4 Add lines 2 and 3. Self employed taxes 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. Self employed taxes (See Income received after date of death on page 5. Self employed taxes ) 5 1,000     6 Add lines 4 and 5. Self employed taxes 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). Self employed taxes 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). Self employed taxes 8 435     9 Tax on exempt income. Self employed taxes Subtract line 8 from line 7. Self employed taxes 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Self employed taxes If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Self employed taxes 10 4,268     11 Add lines 9 and 10. Self employed taxes 11 $4,543 12 Additional payment allowed. Self employed taxes If line 11 is $10,000 or more, enter -0- and stop here. Self employed taxes No additional amount is allowed as a tax payment. Self employed taxes Otherwise, subtract line 11 from line 1 and enter the result. Self employed taxes 12 $5,457 Note. Self employed taxes The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Self employed taxes Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Self employed taxes If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Self employed taxes Write "Sec. Self employed taxes 692(d)(2) Payment" and the amount to the right of the entry space. Self employed taxes Also indicate whether a Form 1041 is being filed for the decedent's estate. Self employed taxes If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Self employed taxes Write “Sec. Self employed taxes 692(d)(2) Payment” on the dotted line to the left of the entry space. Self employed taxes Additional Worksheets The following additional worksheets are provided for your convenience. Self employed taxes Worksheet A. Self employed taxes Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Self employed taxes 1       2 Enter the total tax from the decedent's income tax return. Self employed taxes See Table 1 on page 5 for the line number for years before 2002. Self employed taxes 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Self employed taxes (These taxes are not eligible for forgiveness. Self employed taxes )           a Self-employment tax. Self employed taxes 3a         b Social security and Medicare tax on tip income not reported to employer. Self employed taxes 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Self employed taxes 3c         d Tax on excess accumulation in qualified retirement plans. Self employed taxes 3d         e Household employment taxes. Self employed taxes 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Self employed taxes 3f         g Tax on golden parachute payments. Self employed taxes 3g       4 Add lines 3a through 3g. Self employed taxes 4       5 Tax to be forgiven. Self employed taxes Subtract line 4 from line 2. Self employed taxes 5       Note. Self employed taxes If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Self employed taxes Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Self employed taxes If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Self employed taxes The IRS will determine the amount to be refunded. Self employed taxes Worksheet A. Self employed taxes Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Self employed taxes 1       2 Enter the total tax from the decedent's income tax return. Self employed taxes See Table 1 on page 5 for the line number for years before 2002. Self employed taxes 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Self employed taxes (These taxes are not eligible for forgiveness. Self employed taxes )           a Self-employment tax. Self employed taxes 3a         b Social security and Medicare tax on tip income not reported to employer. Self employed taxes 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Self employed taxes 3c         d Tax on excess accumulation in qualified retirement plans. Self employed taxes 3d         e Household employment taxes. Self employed taxes 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Self employed taxes 3f         g Tax on golden parachute payments. Self employed taxes 3g       4 Add lines 3a through 3g. Self employed taxes 4       5 Tax to be forgiven. Self employed taxes Subtract line 4 from line 2. Self employed taxes 5       Note. Self employed taxes If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Self employed taxes Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Self employed taxes If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Self employed taxes The IRS will determine the amount to be refunded. Self employed taxes Worksheet B. Self employed taxes Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Self employed taxes 1       2 Enter the decedent's taxable income. Self employed taxes Figure taxable income as if a separate return had been filed. Self employed taxes See the instructions. Self employed taxes 2       3 Enter the decedent's total tax. Self employed taxes See the instructions. Self employed taxes 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Self employed taxes See the instructions. Self employed taxes 4       5 Subtract line 4 from line 3. Self employed taxes 5       6 Enter the surviving spouse's taxable income. Self employed taxes Figure taxable income as if a separate return had been filed. Self employed taxes See the instructions. Self employed taxes 6       7 Enter the surviving spouse's total tax. Self employed taxes See the instructions. Self employed taxes 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Self employed taxes 8       9 Subtract line 8 from line 7. Self employed taxes 9       10 Add lines 5 and 9. Self employed taxes 10       11 Enter the total tax from the joint return. Self employed taxes See Table 1 on page 5 for the line number for years before 2002. Self employed taxes 11       12 Add lines 4 and 8. Self employed taxes 12       13 Subtract line 12 from line 11. Self employed taxes 13       14 Divide line 5 by line 10. Self employed taxes Enter the result as a decimal. Self employed taxes 14       15 Tax to be forgiven. Self employed taxes Multiply line 13 by line 14 and enter the result. Self employed taxes 15       Note. Self employed taxes If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Self employed taxes Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Self employed taxes If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Self employed taxes The IRS will determine the amount to be refunded. Self employed taxes Worksheet B. Self employed taxes Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Self employed taxes 1       2 Enter the decedent's taxable income. Self employed taxes Figure taxable income as if a separate return had been filed. Self employed taxes See the instructions. Self employed taxes 2       3 Enter the decedent's total tax. Self employed taxes See the instructions. Self employed taxes 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Self employed taxes See the instructions. Self employed taxes 4       5 Subtract line 4 from line 3. Self employed taxes 5       6 Enter the surviving spouse's taxable income. Self employed taxes Figure taxable income as if a separate return had been filed. Self employed taxes See the instructions. Self employed taxes 6       7 Enter the surviving spouse's total tax. Self employed taxes See the instructions. Self employed taxes 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Self employed taxes 8       9 Subtract line 8 from line 7. Self employed taxes 9       10 Add lines 5 and 9. Self employed taxes 10       11 Enter the total tax from the joint return. Self employed taxes See Table 1 on page 5 for the line number for years before 2002. Self employed taxes 11       12 Add lines 4 and 8. Self employed taxes 12       13 Subtract line 12 from line 11. Self employed taxes 13       14 Divide line 5 by line 10. Self employed taxes Enter the result as a decimal. Self employed taxes 14       15 Tax to be forgiven. Self employed taxes Multiply line 13 by line 14 and enter the result. Self employed taxes 15       Note. Self employed taxes If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Self employed taxes Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Self employed taxes If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Self employed taxes The IRS will determine the amount to be refunded. Self employed taxes Worksheet C. Self employed taxes Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. Self employed taxes Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Self employed taxes 1 Minimum tax forgiveness. Self employed taxes Note. Self employed taxes Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Self employed taxes 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Self employed taxes 3       4 Add lines 2 and 3. Self employed taxes 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Self employed taxes (See Income received after date of death on page 5. Self employed taxes ) 5       6 Add lines 4 and 5. Self employed taxes 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Self employed taxes 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Self employed taxes 8       9 Tax on exempt income. Self employed taxes Subtract line 8 from line 7. Self employed taxes 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Self employed taxes If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Self employed taxes 10       11 Add lines 9 and 10. Self employed taxes 11   12 Additional payment allowed. Self employed taxes If line 11 is $10,000 or more, enter -0- and stop here. Self employed taxes No additional amount is allowed as a tax payment. Self employed taxes Otherwise, subtract line 11 from line 1 and enter the result. Self employed taxes 12   Note. Self employed taxes The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Self employed taxes Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Self employed taxes If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Self employed taxes Write "Sec. Self employed taxes 692(d)(2) Payment" and the amount to the right of the entry space. Self employed taxes Also indicate whether a Form 1041 is being filed for the decedent's estate. Self employed taxes If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Self employed taxes Write “Sec. Self employed taxes 692(d)(2) Payment” on the dotted line to the left of the entry space. Self employed taxes Worksheet C. Self employed taxes Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. Self employed taxes Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Self employed taxes 1 Minimum tax forgiveness. Self employed taxes Note. Self employed taxes Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Self employed taxes 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Self employed taxes 3       4 Add lines 2 and 3. Self employed taxes 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Self employed taxes (See Income received after date of death on page 5. Self employed taxes ) 5       6 Add lines 4 and 5. Self employed taxes 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Self employed taxes 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Self employed taxes 8       9 Tax on exempt income. Self employed taxes Subtract line 8 from line 7. Self employed taxes 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Self employed taxes If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Self employed taxes 10       11 Add lines 9 and 10. Self employed taxes 11   12 Additional payment allowed. Self employed taxes If line 11 is $10,000 or more, enter -0- and stop here. Self employed taxes No additional amount is allowed as a tax payment. Self employed taxes Otherwise, subtract line 11 from line 1 and enter the result. Self employed taxes 12   Note. Self employed taxes The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Self employed taxes Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Self employed taxes If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Self employed taxes Write "Sec. Self employed taxes 692(d)(2) Payment" and the amount to the right of the entry space. Self employed taxes Also indicate whether a Form 1041 is being filed for the decedent's estate. Self employed taxes If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Self employed taxes Write “Sec. Self employed taxes 692(d)(2) Payment” on the dotted line to the left of the entry space. Self employed taxes How To Get Tax Help Special IRS assistance. Self employed taxes   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. Self employed taxes We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by the terrorist attacks, or who have other tax issues related to the attacks. Self employed taxes Call 1–866–562–5227 Monday through Friday In English–7 a. Self employed taxes m. Self employed taxes to 10 p. Self employed taxes m. Self employed taxes local time In Spanish–8 a. Self employed taxes m. Self employed taxes to 9:30 p. Self employed taxes m. Self employed taxes local time   The IRS web site at www. Self employed taxes irs. Self employed taxes gov has notices and other tax relief information. Self employed taxes Check it periodically for any new guidance or to see if Congress has enacted new legislation. Self employed taxes   Business taxpayers affected by the attacks can e-mail their questions to corp. Self employed taxes disaster. Self employed taxes relief@irs. Self employed taxes gov. Self employed taxes   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. Self employed taxes fema. Self employed taxes gov. Self employed taxes Other help from the IRS. Self employed taxes   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. Self employed taxes By selecting the method that is best for you, you will have quick and easy access to tax help. Self employed taxes Contacting your Taxpayer Advocate. Self employed taxes   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Self employed taxes   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. Self employed taxes While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. Self employed taxes   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. Self employed taxes Call the IRS at 1–800–829–1040. Self employed taxes Call, write, or fax the Taxpayer Advocate office in your area. Self employed taxes Call 1–800–829–4059 if you are a TTY/TDD user. Self employed taxes   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. Self employed taxes Free tax services. Self employed taxes   To find out what services are available, get Publication 910, Guide to Free Tax Services. Self employed taxes It contains a list of free tax publications and an index of tax topics. Self employed taxes It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Self employed taxes Personal computer. Self employed taxes With your personal computer and modem, you can access the IRS on the Internet at www. Self employed taxes irs. Self employed taxes gov. Self employed taxes While visiting our web site, you can: Find answers to questions you may have. Self employed taxes Download forms and publications or search for forms and pub
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The Self Employed Taxes

Self employed taxes Publication 971 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. Self employed taxes Questions about innocent spouse relief. Self employed taxes Useful Items - You may want to see: What's New Expanded filing deadline for equitable relief. Self employed taxes  The period of time in which you may request equitable relief has been expanded. Self employed taxes See How To Request Relief later. Self employed taxes More information. Self employed taxes   For more information about the latest developments on Publication 971, go to www. Self employed taxes irs. Self employed taxes gov/pub971. Self employed taxes Introduction When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. Self employed taxes This is called joint and several liability. Self employed taxes Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to income, deductions, or credits of your spouse or former spouse. Self employed taxes You remain jointly and severally liable for the taxes, and the IRS still can collect from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the tax. Self employed taxes In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. Self employed taxes Three types of relief are available to married persons who filed joint returns. Self employed taxes Innocent spouse relief. Self employed taxes Separation of liability relief. Self employed taxes Equitable relief. Self employed taxes Married persons who did not file joint returns, but who live in community property states, may also qualify for relief. Self employed taxes See Community Property Laws , later. Self employed taxes This publication explains these types of relief, who may qualify for them, and how to get them. Self employed taxes You can also use the Innocent Spouse Tax Relief Eligibility Explorer at IRS. Self employed taxes gov by entering “Innocent Spouse” in the search box. Self employed taxes What this publication does not cover. Self employed taxes   This publication does not discuss injured spouse relief. Self employed taxes You are an injured spouse if your share of the overpayment shown on your joint return was, or is expected to be, applied (offset) against your spouse's legally enforceable past-due federal taxes, state income taxes, state unemployment compensation debts, child or spousal support payments, or a federal nontax debt, such as a student loan. Self employed taxes If you are an injured spouse, you may be entitled to receive a refund of your share of the overpayment. Self employed taxes For more information, see Form 8379, Injured Spouse Allocation. Self employed taxes Comments and suggestions. Self employed taxes   We welcome your comments about this publication and your suggestions for future editions. Self employed taxes   You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Self employed taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Self employed taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Self employed taxes   You can email us at taxforms@irs. Self employed taxes gov. Self employed taxes Please put “Publications Comment” on the subject line. Self employed taxes You can also send us comments from www. Self employed taxes irs. Self employed taxes gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Self employed taxes ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Self employed taxes Ordering forms and publications. Self employed taxes   Visit www. Self employed taxes irs. Self employed taxes gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Self employed taxes  Internal Revenue Service 1201 N. Self employed taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Questions about innocent spouse relief. Self employed taxes The IRS can help you with your request for innocent spouse relief. Self employed taxes If you are working with an IRS employee, you can ask that employee, or you can call 866-897-4270. Self employed taxes Useful Items - You may want to see: Publications 504 Divorced or Separated Individuals 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 594 The IRS Collection Process Forms (and Instructions) 8857 Request for Innocent Spouse Relief Prev  Up  Next   Home   More Online Publications