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Taxact 2013 Index A Acknowledgment, Acknowledgment. Taxact 2013 Adoption expenses, Personal Expenses Airplanes, donations of, Cars, Boats, and Airplanes Appraisal fees, Appraisal Fees Assistance (see Tax help) Athletic events, Athletic events. Taxact 2013 B Bargain sales, Bargain Sales Blood donated, Value of Time or Services Boats, donations of, Cars, Boats, and Airplanes Boats, fair market value, Cars, boats, and airplanes. Taxact 2013 C Canadian charity, Canadian charities. Taxact 2013 Capital gain property, Capital Gain Property Car expenses, Car expenses. Taxact 2013 , Car expenses. Taxact 2013 Carryovers, Carryovers Cars, donations of, Cars, Boats, and Airplanes Cash contributions, records to keep, Cash Contributions Charity benefit events, Charity benefit events. Taxact 2013 Church deacon, Church deacon. Taxact 2013 Clothing Fair market value of, Used clothing. Taxact 2013 Conservation contribution, Special 50% Limit for Qualified Conservation Contributions Contributions from which you benefit, Contributions From Which You Benefit, Contributions From Which You Benefit Contributions of property, Contributions of Property Contributions subject to special rules Car, boat, or airplane, 1098–C, Contributions Subject to Special Rules Clothing, Contributions Subject to Special Rules Fractional interest in tangible personal property, Contributions Subject to Special Rules Future interest in tangible personal property, Contributions Subject to Special Rules Household items, Contributions Subject to Special Rules Inventory from your business, Contributions Subject to Special Rules Partial interest in property, Contributions Subject to Special Rules Patent or other intellectual property, Contributions Subject to Special Rules Property subject to a debt, Contributions Subject to Special Rules Qualified conservation contribution, Contributions Subject to Special Rules Taxidermy property, Contributions Subject to Special Rules Contributions to nonqualified organizations Foreign organizations, Contributions to Nonqualified Organizations Contributions you can deduct, Contributions You Can Deduct Conventions of a qualified organization, Conventions. Taxact 2013 D Daily allowance (per diem) from a charitable organization, Daily allowance (per diem). Taxact 2013 Deduction limits, Limits on Deductions Determining fair market value, Determining Fair Market Value Disaster relief, Reminders Donor-advised funds, Contributions to Donor-Advised Funds E Easement, Building in registered historic district. Taxact 2013 F Farmer, Qualified farmer or rancher. Taxact 2013 Food inventory, Food Inventory Foreign organizations Canadian, Canadian charities. Taxact 2013 Israeli, Israeli charities. Taxact 2013 Mexican, Mexican charities. Taxact 2013 Form 8282, Form 8282. Taxact 2013 8283, Total deduction over $500. Taxact 2013 Foster parents, Foster parents. Taxact 2013 Free tax services, Free help with your tax return. Taxact 2013 Future interests in property, Future Interest in Tangible Personal Property H Help (see Tax help) Historic building, Building in registered historic district. Taxact 2013 Household items Fair market value of, Household items. Taxact 2013 How to report, How To Report Noncash contributions, Reporting expenses for student living with you. Taxact 2013 I Introduction, Introduction Inventory, Food Inventory Israeli charity, Israeli charities. Taxact 2013 L Legislation, influencing, Contributions From Which You Benefit Limit on itemized deductions, What's New Limits on deductions, Limits on Deductions 20% limit, 20% Limit 30% limit, 30% Limit 50% limit, 50% Limit Calculation, How To Figure Your Deduction When Limits Apply Capital gain property, Special 30% Limit for Capital Gain Property Qualified conservation contributions, Special 50% Limit for Qualified Conservation Contributions M Meals, Personal Expenses Membership fees or dues, Membership fees or dues. Taxact 2013 Mexican charity, Mexican charities. Taxact 2013 Motor vehicles, donations of, Cars, Boats, and Airplanes Motor vehicles, fair market value, Cars, boats, and airplanes. Taxact 2013 N Noncash contributions, Noncash Contributions How to report, Reporting expenses for student living with you. Taxact 2013 Records to keep, Noncash Contributions Nondeductible contributions, Contributions You Cannot Deduct O Ordinary income property, Ordinary Income Property Out-of-pocket expenses, Out-of-pocket expenses. Taxact 2013 Out-of-pocket expenses in giving services, Out-of-Pocket Expenses in Giving Services P Payroll deductions, Payroll deductions. Taxact 2013 , Payroll deductions. Taxact 2013 Penalty, valuation overstatement, Penalty Personal expenses, Personal Expenses Private foundation, 50% Limit Organizations Private nonoperating foundation, Contributions to private nonoperating foundations. Taxact 2013 , 50% Limit Organizations Private operating foundation, 50% Limit Organizations Property Bargain sales, Bargain Sales Basis, Giving Property That Has Decreased in Value Capital gain, Capital Gain Property Capital gain election, Capital gain property election. Taxact 2013 Decreased in value, Giving Property That Has Decreased in Value Future interests, Future Interest in Tangible Personal Property Increased in value, Giving Property That Has Increased in Value Inventory, Food Inventory Ordinary income, Ordinary Income Property Unrelated use, Tangible personal property put to unrelated use. Taxact 2013 Publications (see Tax help) Q Qualified charitable distributions, Qualified Charitable Distributions Qualified conservation contribution, Special 50% Limit for Qualified Conservation Contributions Qualified organizations Foreign qualified organizations Canadian, Organizations That Qualify To Receive Deductible Contributions Israeli, Organizations That Qualify To Receive Deductible Contributions Mexican, Organizations That Qualify To Receive Deductible Contributions Types, Organizations That Qualify To Receive Deductible Contributions R Raffle or bingo, Contributions From Which You Benefit Recapture No exempt use, Recapture if no exempt use. Taxact 2013 Recapture of deduction of fractional interest in tangible personal property Additional tax, Recapture of deduction. Taxact 2013 Records to keep, Records To Keep Reminders Disaster relief, Reminders Reporting, How To Report Retirement home, Contributions From Which You Benefit S Services, value of, Value of Time or Services Split-dollar insurance arrangements, Contributions From Which You Benefit Student, Mutual exchange program. Taxact 2013 Exchange program, Mutual exchange program. Taxact 2013 Living with you, Student living with you. Taxact 2013 Student living with you, Expenses Paid for Student Living With You, Reporting expenses for student living with you. Taxact 2013 T Tangible personal property Future interest in, Future Interest in Tangible Personal Property Tax help, How To Get Tax Help Time, value of, Value of Time or Services Token items, Certain membership benefits can be disregarded. Taxact 2013 Travel expenses, Travel. Taxact 2013 Travel expenses for charitable services, Deductible travel expenses. Taxact 2013 Tuition, Contributions From Which You Benefit U Underprivileged youths, Underprivileged youths selected by charity. Taxact 2013 Uniforms, Uniforms. Taxact 2013 Unrelated use, Unrelated use. Taxact 2013 V Volunteers, Out-of-Pocket Expenses in Giving Services W Whaling captain, Expenses of Whaling Captains When to deduct, When To Deduct Prev Up Home More Online Publications
HCTC: Contact Us
For questions about the HCTC Program, please call the IRS HCTC voice mail box at 1-855-379-0440. Please note this line is for HCTC-related questions only. IRS HCTC Analysts will not respond to any calls pertaining to filing tax returns, tax refunds, or other non-HCTC inquiries. You will be prompted to leave a message and must include the following information:
- Full name
- Phone number
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- Reason for your call
An IRS HCTC Analyst will respond to all HCTC-related inquiries in the order they are received. For information on who was eligible to receive the HCTC, go to the eligibility requirements page.
For questions about general tax related information or dependents, please call the IRS general tax assistance line at 1-800-829-1040.
For questions about completing tax forms, please call the IRS tax form assistance line at 1-800-TAX-FORM (1-800-829-3676).
Return to the HCTC Quick References page.
Return to the HCTC Program home page.
Page Last Reviewed or Updated: 25-Mar-2014
The Taxact 2013
Taxact 2013 Publication 971 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. Taxact 2013 Questions about innocent spouse relief. Taxact 2013 Useful Items - You may want to see: What's New Expanded filing deadline for equitable relief. Taxact 2013 The period of time in which you may request equitable relief has been expanded. Taxact 2013 See How To Request Relief later. Taxact 2013 More information. Taxact 2013 For more information about the latest developments on Publication 971, go to www. Taxact 2013 irs. Taxact 2013 gov/pub971. Taxact 2013 Introduction When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. Taxact 2013 This is called joint and several liability. Taxact 2013 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. Taxact 2013 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. Taxact 2013 In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. Taxact 2013 Three types of relief are available to married persons who filed joint returns. Taxact 2013 Innocent spouse relief. Taxact 2013 Separation of liability relief. Taxact 2013 Equitable relief. Taxact 2013 Married persons who did not file joint returns, but who live in community property states, may also qualify for relief. Taxact 2013 See Community Property Laws , later. Taxact 2013 This publication explains these types of relief, who may qualify for them, and how to get them. Taxact 2013 You can also use the Innocent Spouse Tax Relief Eligibility Explorer at IRS. Taxact 2013 gov by entering “Innocent Spouse” in the search box. Taxact 2013 What this publication does not cover. Taxact 2013 This publication does not discuss injured spouse relief. Taxact 2013 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. Taxact 2013 If you are an injured spouse, you may be entitled to receive a refund of your share of the overpayment. Taxact 2013 For more information, see Form 8379, Injured Spouse Allocation. Taxact 2013 Comments and suggestions. Taxact 2013 We welcome your comments about this publication and your suggestions for future editions. Taxact 2013 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. Taxact 2013 NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Taxact 2013 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Taxact 2013 You can email us at taxforms@irs. Taxact 2013 gov. Taxact 2013 Please put “Publications Comment” on the subject line. Taxact 2013 You can also send us comments from www. Taxact 2013 irs. Taxact 2013 gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Taxact 2013 ” Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Taxact 2013 Ordering forms and publications. Taxact 2013 Visit www. Taxact 2013 irs. Taxact 2013 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. Taxact 2013 Internal Revenue Service 1201 N. Taxact 2013 Mitsubishi Motorway Bloomington, IL 61705-6613 Questions about innocent spouse relief. Taxact 2013 The IRS can help you with your request for innocent spouse relief. Taxact 2013 If you are working with an IRS employee, you can ask that employee, or you can call 866-897-4270. Taxact 2013 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