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Turbotax 2010 Free

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Turbotax 2010 Free

Turbotax 2010 free Publication 555 - Main Content Table of Contents Domicile Community or Separate Property and Income Identifying Income, Deductions, and CreditsIncome Exemptions Deductions Credits, Taxes, and Payments Community Property Laws DisregardedRequesting relief. Turbotax 2010 free Equitable relief. Turbotax 2010 free Earned income. Turbotax 2010 free Trade or business income. Turbotax 2010 free Partnership income or loss. Turbotax 2010 free Separate property income. Turbotax 2010 free Social security benefits. Turbotax 2010 free Other income. Turbotax 2010 free End of the Community Preparing a Federal Income Tax ReturnJoint Return Versus Separate Returns Separate Return Preparation How To Get Tax HelpLow Income Taxpayer Clinics Domicile Whether you have community property and community income depends on the state where you are domiciled. Turbotax 2010 free If you and your spouse (or your registered domestic partner) have different domiciles, check the laws of each to see whether you have community property or community income. Turbotax 2010 free You have only one domicile even if you have more than one home. Turbotax 2010 free Your domicile is a permanent legal home that you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. Turbotax 2010 free The question of your domicile is mainly a matter of your intention as indicated by your actions. Turbotax 2010 free You must be able to show that you intend a given place or state to be your permanent home. Turbotax 2010 free If you move into or out of a community property state during the year, you may or may not have community income. Turbotax 2010 free Factors considered in determining domicile include: Where you pay state income tax, Where you vote, Location of property you own, Your citizenship, Length of residence, and Business and social ties to the community. Turbotax 2010 free Amount of time spent. Turbotax 2010 free    The amount of time spent in one place does not always explain the difference between home and domicile. Turbotax 2010 free A temporary home or residence may continue for months or years while a domicile may be established the first moment you occupy the property. Turbotax 2010 free Your intent is the determining factor in proving where you have your domicile. Turbotax 2010 free    Note. Turbotax 2010 free When this publication refers to where you live, it means your domicile. Turbotax 2010 free Community or Separate Property and Income If you file a federal tax return separately from your spouse, you must report half of all community income and all of your separate income. Turbotax 2010 free Likewise, a registered domestic partner must report half of all community income and all of his or her separate income on his or her federal tax return. Turbotax 2010 free You each must attach your Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. Turbotax 2010 free Generally, the laws of the state in which you are domiciled govern whether you have community property and community income or separate property and separate income for federal tax purposes. Turbotax 2010 free The following is a summary of the general rules. Turbotax 2010 free These rules are also shown in Table 1. Turbotax 2010 free Community property. Turbotax 2010 free    Generally, community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. Turbotax 2010 free That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. Turbotax 2010 free That cannot be identified as separate property. Turbotax 2010 free Community income. Turbotax 2010 free    Generally, community income is income from: Community property. Turbotax 2010 free Salaries, wages, and other pay received for the services performed by you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. Turbotax 2010 free Real estate that is treated as community property under the laws of the state where the property is located. Turbotax 2010 free Note Separate property. Turbotax 2010 free    Generally, separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). Turbotax 2010 free Money earned while domiciled in a noncommunity property state. Turbotax 2010 free Property that you or your spouse (or your registered domestic partner) received separately as a gift or inheritance during your marriage (or registered domestic partnership). Turbotax 2010 free Property that you or your spouse (or your registered domestic partner) bought with separate funds, or acquired in exchange for separate property, during your marriage (or registered domestic partnership). Turbotax 2010 free Property that you and your spouse (or your registered domestic partner) converted from community property to separate property through an agreement valid under state law. Turbotax 2010 free The part of property bought with separate funds, if part was bought with community funds and part with separate funds. Turbotax 2010 free Separate income. Turbotax 2010 free    Generally, income from separate property is the separate income of the spouse (or the registered domestic partner) who owns the property. Turbotax 2010 free    In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. Turbotax 2010 free Table 1. Turbotax 2010 free General Rules — Property and Income: Community or Separate? Community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. Turbotax 2010 free (Includes the part of property bought with community property funds if part was bought with community funds and part with separate funds. Turbotax 2010 free ) That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. Turbotax 2010 free That cannot be identified as separate property. Turbotax 2010 free Separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). Turbotax 2010 free Money earned while domiciled in a noncommunity property state. Turbotax 2010 free Property either of you received as a gift or inherited separately during your marriage (or registered domestic partnership). Turbotax 2010 free Property bought with separate funds, or exchanged for separate property, during your marriage (or registered domestic partnership). Turbotax 2010 free Property that you and your spouse (or your registered domestic partner) agreed to convert from community to separate property through an agreement valid under state law. Turbotax 2010 free The part of property bought with separate funds, if part was bought with community funds and part with separate funds. Turbotax 2010 free Community income 1,2,3 is income from: Community property. Turbotax 2010 free Salaries, wages, or pay for services of you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. Turbotax 2010 free Real estate that is treated as community property under the laws of the state where the property is located. Turbotax 2010 free Separate income 1,2 is income from: Separate property which belongs to the spouse (or registered domestic partner) who owns the property. Turbotax 2010 free 1In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. Turbotax 2010 free 2Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year , later. Turbotax 2010 free In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. Turbotax 2010 free In other states, it is separate income. Turbotax 2010 free 3Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. Turbotax 2010 free See Community Property Laws Disregarded , later. Turbotax 2010 free Identifying Income, Deductions, and Credits If you file separate returns, you and your spouse (or your registered domestic partner) each must attach your Form 8958 to your Form 1040 to identify your community and separate income, deductions, credits, and other return amounts according to the laws of your state. Turbotax 2010 free Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. Turbotax 2010 free See Community Property Laws Disregarded, later. Turbotax 2010 free Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year, later. Turbotax 2010 free In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. Turbotax 2010 free In other states, it is separate income. Turbotax 2010 free Income The following is a discussion of the general effect of community property laws on the federal income tax treatment of certain items of income. Turbotax 2010 free Wages, earnings, and profits. Turbotax 2010 free    A spouse's (or your registered domestic partner's) wages, earnings, and net profits from a sole proprietorship are community income and must be evenly split. Turbotax 2010 free Dividends, interest, and rents. Turbotax 2010 free    Dividends, interest, and rents from community property are community income and must be evenly split. Turbotax 2010 free Dividends, interest, and rents from separate property are characterized in accordance with the discussion under Income from separate property , later. Turbotax 2010 free Example. Turbotax 2010 free If you and your spouse (or your registered domestic partner) buy a bond that is considered community property under your state laws, half the bond interest belongs to you and half belongs to your spouse. Turbotax 2010 free You each must show the bond interest and the split of that interest on your Form 8958, and report half the interest on your Form 1040. Turbotax 2010 free Attach your Form 8958 to your Form 1040. Turbotax 2010 free Alimony received. Turbotax 2010 free    Alimony or separate maintenance payments made prior to divorce are taxable to the payee spouse only to the extent they exceed 50% (his or her share) of the reportable community income. Turbotax 2010 free This is so because the payee spouse is already required to report half of the community income. Turbotax 2010 free See also Alimony paid , later. Turbotax 2010 free Gains and losses. Turbotax 2010 free    Gains and losses are classified as separate or community depending on how the property is held. Turbotax 2010 free For example, a loss on separate property, such as stock held separately, is a separate loss. Turbotax 2010 free On the other hand, a loss on community property, such as a casualty loss to your home held as community property, is a community loss. Turbotax 2010 free See Publication 544, Sales and Other Dispositions of Assets, for information on gains and losses. Turbotax 2010 free See Publication 547, Casualties, Disasters, and Thefts, for information on losses due to a casualty or theft. Turbotax 2010 free Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Turbotax 2010 free    There are several kinds of individual retirement arrangements (IRAs). Turbotax 2010 free They are traditional IRAs (including SEP-IRAs), SIMPLE IRAs, and Roth IRAs. Turbotax 2010 free IRAs and ESAs by law are deemed to be separate property. Turbotax 2010 free Therefore, taxable IRA and ESA distributions are separate property, even if the funds in the account would otherwise be community property. Turbotax 2010 free These distributions are wholly taxable to the spouse (or registered domestic partner) whose name is on the account. Turbotax 2010 free That spouse (or registered domestic partner) is also liable for any penalties and additional taxes on the distributions. Turbotax 2010 free Pensions. Turbotax 2010 free    Generally, distributions from pensions will be characterized as community or separate income depending on the respective periods of participation in the pension while married (or during the registered domestic partnership) and domiciled in a community property state or in a noncommunity property state during the total period of participation in the pension. Turbotax 2010 free See the example under Civil service retirement , later. Turbotax 2010 free These rules may vary between states. Turbotax 2010 free Check your state law. Turbotax 2010 free Lump-sum distributions. Turbotax 2010 free    If you were born before January 2, 1936, and receive a lump-sum distribution from a qualified retirement plan, you may be able to choose an optional method of figuring the tax on the distribution. Turbotax 2010 free For the 10-year tax option, you must disregard community property laws. Turbotax 2010 free For more information, see Publication 575, Pension and Annuity Income, and Form 4972, Tax on Lump-Sum Distributions. Turbotax 2010 free Civil service retirement. Turbotax 2010 free    For income tax purposes, community property laws apply to annuities payable under the Civil Service Retirement Act (CSRS) or Federal Employee Retirement System (FERS). Turbotax 2010 free   Whether a civil service annuity is separate or community income depends on your marital status (or your status as a registered domestic partner) and domicile of the employee when the services were performed for which the annuity is paid. Turbotax 2010 free Even if you now live in a noncommunity property state and you receive a civil service annuity, it may be community income if it is based on services you performed while married (or during the registered domestic partnership) and domiciled in a community property state. Turbotax 2010 free   If a civil service annuity is a mixture of community income and separate income, it must be divided between the two kinds of income. Turbotax 2010 free The division is based on the employee's domicile and marital status (or registered domestic partnership) in community and noncommunity property states during his or her periods of service. Turbotax 2010 free Example. Turbotax 2010 free Henry Wright retired this year after 30 years of civil service. Turbotax 2010 free He and his wife were domiciled in a community property state during the past 15 years. Turbotax 2010 free Since half the service was performed while the Wrights were married and domiciled in a community property state, half the civil service retirement pay is considered to be community income. Turbotax 2010 free If Mr. Turbotax 2010 free Wright receives $1,000 a month in retirement pay, $500 is considered community income—half ($250) is his income and half ($250) is his wife's. Turbotax 2010 free Military retirement pay. Turbotax 2010 free    State community property laws apply to military retirement pay. Turbotax 2010 free Generally, the pay is either separate or community income based on the marital status and domicile of the couple while the member of the Armed Forces was in active military service. Turbotax 2010 free For example, military retirement pay for services performed during marriage and domicile in a community property state is community income. Turbotax 2010 free   Active military pay earned while married and domiciled in a community property state is also community income. Turbotax 2010 free This income is considered to be received half by the member of the Armed Forces and half by the spouse. Turbotax 2010 free Partnership income. Turbotax 2010 free    If an interest is held in a partnership, and income from the partnership is attributable to the efforts of either spouse (or registered domestic partner), the partnership income is community property. Turbotax 2010 free If it is merely a passive investment in a separate property partnership, the partnership income will be characterized in accordance with the discussion under Income from separate property , later. Turbotax 2010 free Tax-exempt income. Turbotax 2010 free    For spouses, community income exempt from federal tax generally keeps its exempt status for both spouses. Turbotax 2010 free For example, under certain circumstances, income earned outside the United States is tax exempt. Turbotax 2010 free If you earned income and met the conditions that made it exempt, the income is also exempt for your spouse even though he or she may not have met the conditions. Turbotax 2010 free Registered domestic partners should consult the particular exclusion provision to see if the exempt status applies to both. Turbotax 2010 free Income from separate property. Turbotax 2010 free    In some states, income from separate property is separate income. Turbotax 2010 free These states include Arizona, California, Nevada, New Mexico, and Washington. Turbotax 2010 free Other states characterize income from separate property as community income. Turbotax 2010 free These states include Idaho, Louisiana, Texas, and Wisconsin. Turbotax 2010 free Exemptions When you file separate returns, you must claim your own exemption amount for that year. Turbotax 2010 free (See your tax return instructions. Turbotax 2010 free ) You cannot divide the amount allowed as an exemption for a dependent between you and your spouse (or your registered domestic partner). Turbotax 2010 free When community funds provide support for more than one person, each of whom otherwise qualifies as a dependent, you and your spouse (or your registered domestic partner) may divide the number of dependency exemptions as explained in the following example. Turbotax 2010 free Example. Turbotax 2010 free Ron and Diane White have three dependent children and live in Nevada. Turbotax 2010 free If Ron and Diane file separately, only Ron can claim his own exemption, and only Diane can claim her own exemption. Turbotax 2010 free Ron and Diane can agree that one of them will claim the exemption for one, two, or all of their children and the other will claim any remaining exemptions. Turbotax 2010 free They cannot each claim half of the total exemption amount for their three children. Turbotax 2010 free Deductions If you file separate returns, your deductions generally depend on whether the expenses involve community or separate income. Turbotax 2010 free Business and investment expenses. Turbotax 2010 free    If you file separate returns, expenses incurred to earn or produce community business or investment income are generally divided equally between you and your spouse (or your registered domestic partner). Turbotax 2010 free Each of you is entitled to deduct one-half of the expenses on your separate returns. Turbotax 2010 free Expenses incurred by a spouse (or registered domestic partner) to produce separate business or investment income is deductible by the spouse (or the registered domestic partner) who earns the corresponding separate business or investment income. Turbotax 2010 free    Other limits may also apply to business and investment expenses. Turbotax 2010 free For more information, see Publication 535, Business Expenses, and Publication 550, Investment Income and Expenses. Turbotax 2010 free Alimony paid. Turbotax 2010 free    Payments that may otherwise qualify as alimony are not deductible by the payer if they are the recipient spouse's part of community income. Turbotax 2010 free They are deductible as alimony only to the extent they are more than that spouse's part of community income. Turbotax 2010 free Example. Turbotax 2010 free You live in a community property state. Turbotax 2010 free You are separated but the special rules explained later under Spouses living apart all year do not apply. Turbotax 2010 free Under a written agreement, you pay your spouse $12,000 of your $20,000 total yearly community income. Turbotax 2010 free Your spouse receives no other community income. Turbotax 2010 free Under your state law, earnings of a spouse living separately and apart from the other spouse continue as community property. Turbotax 2010 free On your separate returns, each of you must report $10,000 of the total community income. Turbotax 2010 free In addition, your spouse must report $2,000 as alimony received. Turbotax 2010 free You can deduct $2,000 as alimony paid. Turbotax 2010 free IRA deduction. Turbotax 2010 free    Deductions for IRA contributions cannot be split between spouses (or registered domestic partners). Turbotax 2010 free The deduction for each spouse (or each registered domestic partner) is figured separately and without regard to community property laws. Turbotax 2010 free Personal expenses. Turbotax 2010 free   Expenses that are paid out of separate funds, such as medical expenses, are deductible by the spouse who pays them. Turbotax 2010 free If these expenses are paid from community funds, divide the deduction equally between you and your spouse. Turbotax 2010 free Credits, Taxes, and Payments The following is a discussion of the general effect of community property laws on the treatment of certain credits, taxes, and payments on your separate return. Turbotax 2010 free Child tax credit. Turbotax 2010 free    You may be entitled to a child tax credit for each of your qualifying children. Turbotax 2010 free You must provide the name and identification number (usually the social security number) of each qualifying child on your return. Turbotax 2010 free See your tax return instructions for the maximum amount of the credit you can claim for each qualifying child. Turbotax 2010 free Limit on credit. Turbotax 2010 free    The credit is limited if your modified adjusted gross income (modified AGI) is above a certain amount. Turbotax 2010 free The amount at which the limitation (phaseout) begins depends on your filing status. Turbotax 2010 free Generally, your credit is limited to your tax liability unless you have three or more qualifying children. Turbotax 2010 free See your tax return instructions for more information. Turbotax 2010 free Self-employment tax. Turbotax 2010 free    For the effect of community property laws on the income tax treatment of income from a sole proprietorship and partnerships, see Wages, earnings, and profits and Partnership income , earlier. Turbotax 2010 free The following rules only apply to persons married for federal tax purposes. Turbotax 2010 free Registered domestic partners report community income for self-employment tax purposes the same way they do for income tax purposes. Turbotax 2010 free Sole proprietorship. Turbotax 2010 free    With regard to net income from a trade or business (other than a partnership) that is community income, self-employment tax is imposed on the spouse carrying on the trade or business. Turbotax 2010 free Partnerships. Turbotax 2010 free    All of the distributive share of a married partner's income or loss from a partnership trade or business is attributable to the partner for computing any self-employment tax, even if a portion of the partner's distributive share of income or loss is community income or loss that is otherwise attributable to the partner's spouse for income tax purposes. Turbotax 2010 free If both spouses are partners, any self-employment tax is allocated based on their distributive shares. Turbotax 2010 free Federal income tax withheld. Turbotax 2010 free    Report the credit for federal income tax withheld on community wages in the same manner as your wages. Turbotax 2010 free If you and your spouse file separate returns on which each of you reports half the community wages, each of you is entitled to credit for half the income tax withheld on those wages. Turbotax 2010 free Likewise, each registered domestic partner is entitled to credit for half the income tax withheld on those wages. Turbotax 2010 free Estimated tax payments. Turbotax 2010 free    In determining whether you must pay estimated tax, apply the estimated tax rules to your estimated income. Turbotax 2010 free These rules are explained in Publication 505. Turbotax 2010 free   If you think you may owe estimated tax and want to pay the tax separately (registered domestic partners must pay the tax separately), determine whether you must pay it by taking into account: Half the community income and deductions, All of your separate income and deductions, and Your own exemption and any exemptions for dependents that you may claim. Turbotax 2010 free   Whether you and your spouse pay estimated tax jointly or separately will not affect your choice of filing joint or separate income tax returns. Turbotax 2010 free   If you and your spouse paid estimated tax jointly but file separate income tax returns, either of you can claim all of the estimated tax paid, or you may divide it between you in any way that you agree upon. Turbotax 2010 free   If you cannot agree on how to divide it, the estimated tax you can claim equals the total estimated tax paid times the tax shown on your separate return, divided by the total of the tax shown on your return and your spouse's return. Turbotax 2010 free   If you paid your estimated taxes separately, you get credit for only the estimated taxes you paid. Turbotax 2010 free Earned income credit. Turbotax 2010 free    You may be entitled to an earned income credit (EIC). Turbotax 2010 free You cannot claim this credit if your filing status is married filing separately. Turbotax 2010 free   If you are married, but qualify to file as head of household under rules for married taxpayers living apart (see Publication 501, Exemptions, Standard Deduction, and Filing Information), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under community property laws. Turbotax 2010 free That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. Turbotax 2010 free Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. Turbotax 2010 free The same rule applies to registered domestic partners. Turbotax 2010 free    This rule does not apply when determining your adjusted gross income (AGI) for the EIC. Turbotax 2010 free Your AGI includes that part of both your and your spouse's (or your registered domestic partner's) wages that you are required to include in gross income shown on your tax return. Turbotax 2010 free   For more information about the EIC, see Publication 596, Earned Income Credit (EIC). Turbotax 2010 free Overpayments. Turbotax 2010 free    The amount of an overpayment on a joint return is allocated under the community property laws of the state in which you are domiciled. Turbotax 2010 free If, under the laws of your state, community property is subject to premarital or other separate debts of either spouse, the full joint overpayment may be used to offset the obligation. Turbotax 2010 free If, under the laws of your state, community property is not subject to premarital or other separate debts of either spouse, only the portion of the joint overpayment allocated to the spouse liable for the obligation can be used to offset that liability. Turbotax 2010 free The portion allocated to the other spouse can be refunded. Turbotax 2010 free Community Property Laws Disregarded The following discussions are situations where special rules apply to community property and community income for spouses. Turbotax 2010 free These rules do not apply to registered domestic partners. Turbotax 2010 free Certain community income not treated as community income by one spouse. Turbotax 2010 free    Community property laws may not apply to an item of community income that you received but did not treat as community income. Turbotax 2010 free You are responsible for reporting all of that income item if: You treat the item as if only you are entitled to the income, and You do not notify your spouse of the nature and amount of the income by the due date for filing the return (including extensions). Turbotax 2010 free Relief from liability arising from community property law. Turbotax 2010 free    You are not responsible for the tax relating to an item of community income if all the following conditions are met. Turbotax 2010 free You did not file a joint return for the tax year. Turbotax 2010 free You did not include an item of community income in gross income. Turbotax 2010 free The item of community income you did not include is one of the following: Wages, salaries, and other compensation your spouse (or former spouse) received for services he or she performed as an employee. Turbotax 2010 free Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor. Turbotax 2010 free Your spouse's (or former spouse's) distributive share of partnership income. Turbotax 2010 free Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). Turbotax 2010 free Use the appropriate community property law to determine what is separate property. Turbotax 2010 free Any other income that belongs to your spouse (or former spouse) under community property law. Turbotax 2010 free You establish that you did not know of, and had no reason to know of, that community income. Turbotax 2010 free Under all facts and circumstances, it would not be fair to include the item of community income in your gross income. Turbotax 2010 free Requesting relief. Turbotax 2010 free    For information on how and when to request relief from liabilities arising from community property laws, see Community Property Laws in Publication 971, Innocent Spouse Relief. Turbotax 2010 free Equitable relief. Turbotax 2010 free    If you do not qualify for the relief discussed earlier under Relief from liability arising from community property law and are now liable for an underpaid or understated tax you believe should be paid only by your spouse (or former spouse), you may request equitable relief. Turbotax 2010 free To request equitable relief, you must file Form 8857, Request for Innocent Spouse Relief. Turbotax 2010 free Also see Publication 971. Turbotax 2010 free Spousal agreements. Turbotax 2010 free    In some states a married couple may enter into an agreement that affects the status of property or income as community or separate property. Turbotax 2010 free Check your state law to determine how it affects you. Turbotax 2010 free Nonresident alien spouse. Turbotax 2010 free    If you are a U. Turbotax 2010 free S. Turbotax 2010 free citizen or resident alien and you choose to treat your nonresident alien spouse as a U. Turbotax 2010 free S. Turbotax 2010 free resident for tax purposes and you are domiciled in a community property state or country, use the community property rules. Turbotax 2010 free You must file a joint return for the year you make the choice. Turbotax 2010 free You can file separate returns in later years. Turbotax 2010 free For details on making this choice, see Publication 519, U. Turbotax 2010 free S. Turbotax 2010 free Tax Guide for Aliens. Turbotax 2010 free   If you are a U. Turbotax 2010 free S. Turbotax 2010 free citizen or resident alien and do not choose to treat your nonresident alien spouse as a U. Turbotax 2010 free S. Turbotax 2010 free resident for tax purposes, treat your community income as explained next under Spouses living apart all year. Turbotax 2010 free However, you do not have to meet the four conditions discussed there. Turbotax 2010 free Spouses living apart all year. Turbotax 2010 free    If you are married at any time during the calendar year, special rules apply for reporting certain community income. Turbotax 2010 free You must meet all the following conditions for these special rules to apply. Turbotax 2010 free You and your spouse lived apart all year. Turbotax 2010 free You and your spouse did not file a joint return for a tax year beginning or ending in the calendar year. Turbotax 2010 free You and/or your spouse had earned income for the calendar year that is community income. Turbotax 2010 free You and your spouse have not transferred, directly or indirectly, any of the earned income in condition (3) above between yourselves before the end of the year. Turbotax 2010 free Do not take into account transfers satisfying child support obligations or transfers of very small amounts or value. Turbotax 2010 free If all these conditions are met, you and your spouse must report your community income as discussed next. Turbotax 2010 free See also Certain community income not treated as community income by one spouse , earlier. Turbotax 2010 free Earned income. Turbotax 2010 free    Treat earned income that is not trade or business or partnership income as the income of the spouse who performed the services to earn the income. Turbotax 2010 free Earned income is wages, salaries, professional fees, and other pay for personal services. Turbotax 2010 free   Earned income does not include amounts paid by a corporation that are a distribution of earnings and profits rather than a reasonable allowance for personal services rendered. Turbotax 2010 free Trade or business income. Turbotax 2010 free    Treat income and related deductions from a trade or business that is not a partnership as those of the spouse carrying on the trade or business. Turbotax 2010 free Partnership income or loss. Turbotax 2010 free    Treat income or loss from a trade or business carried on by a partnership as the income or loss of the spouse who is the partner. Turbotax 2010 free Separate property income. Turbotax 2010 free    Treat income from the separate property of one spouse as the income of that spouse. Turbotax 2010 free Social security benefits. Turbotax 2010 free    Treat social security and equivalent railroad retirement benefits as the income of the spouse who receives the benefits. Turbotax 2010 free Other income. Turbotax 2010 free    Treat all other community income, such as dividends, interest, rents, royalties, or gains, as provided under your state's community property law. Turbotax 2010 free Example. Turbotax 2010 free George and Sharon were married throughout the year but did not live together at any time during the year. Turbotax 2010 free Both domiciles were in a community property state. Turbotax 2010 free They did not file a joint return or transfer any of their earned income between themselves. Turbotax 2010 free During the year their incomes were as follows:   George Sharon Wages $20,000 $22,000 Consulting business 5,000   Partnership   10,000 Dividends from separate property 1,000 2,000 Interest from community property 500 500 Total $26,500 $34,500 Under the community property law of their state, all the income is considered community income. Turbotax 2010 free (Some states treat income from separate property as separate income—check your state law. Turbotax 2010 free ) Sharon did not take part in George's consulting business. Turbotax 2010 free Ordinarily, on their separate returns they would each report $30,500, half the total community income of $61,000 ($26,500 + $34,500). Turbotax 2010 free But because they meet the four conditions listed earlier under Spouses living apart all year , they must disregard community property law in reporting all their income (except the interest income) from community property. Turbotax 2010 free They each report on their returns only their own earnings and other income, and their share of the interest income from community property. Turbotax 2010 free George reports $26,500 and Sharon reports $34,500. Turbotax 2010 free Other separated spouses. Turbotax 2010 free    If you and your spouse are separated but do not meet the four conditions discussed earlier under Spouses living apart all year , you must treat your income according to the laws of your state. Turbotax 2010 free In some states, income earned after separation but before a decree of divorce continues to be community income. Turbotax 2010 free In other states, it is separate income. Turbotax 2010 free End of the Community The marital community may end in several ways. Turbotax 2010 free When the marital community ends, the community assets (money and property) are divided between the spouses. Turbotax 2010 free Similarly, a registered domestic partnership may end in several ways and the community assets must be divided between the registered domestic partners. Turbotax 2010 free Death of spouse. Turbotax 2010 free    If you own community property and your spouse dies, the total fair market value (FMV) of the community property, including the part that belongs to you, generally becomes the basis of the entire property. Turbotax 2010 free For this rule to apply, at least half the value of the community property interest must be includible in your spouse's gross estate, whether or not the estate must file a return (this rule does not apply to registered domestic partners). Turbotax 2010 free Example. Turbotax 2010 free Bob and Ann owned community property that had a basis of $80,000. Turbotax 2010 free When Bob died, his and Ann's community property had an FMV of $100,000. Turbotax 2010 free One-half of the FMV of their community interest was includible in Bob's estate. Turbotax 2010 free The basis of Ann's half of the property is $50,000 after Bob died (half of the $100,000 FMV). Turbotax 2010 free The basis of the other half to Bob's heirs is also $50,000. Turbotax 2010 free   For more information about the basis of assets, see Publication 551, Basis of Assets. Turbotax 2010 free    The above basis rule does not apply if your spouse died in 2010 and the spouse's executor elected out of the estate tax, in which case section 1022 will apply. Turbotax 2010 free See Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, for additional information. Turbotax 2010 free Divorce or separation. Turbotax 2010 free    If spouses divorce or separate, the (equal or unequal) division of community property in connection with the divorce or property settlement does not result in a gain or loss. Turbotax 2010 free For registered domestic partners, an unequal division of community property in a property settlement may result in a gain or loss. Turbotax 2010 free For information on the tax consequences of the division of property under a property settlement or divorce decree, see Publication 504. Turbotax 2010 free   Each spouse (or each registered domestic partner) is taxed on half the community income for the part of the year before the community ends. Turbotax 2010 free However, see Spouses living apart all year , earlier. Turbotax 2010 free Any income received after the community ends is separate income. Turbotax 2010 free This separate income is taxable only to the spouse (or the registered domestic partner) to whom it belongs. Turbotax 2010 free   An absolute decree of divorce or annulment ends the marital community in all community property states. Turbotax 2010 free A decree of annulment, even though it holds that no valid marriage ever existed, usually does not nullify community property rights arising during the “marriage. Turbotax 2010 free ” However, you should check your state law for exceptions. Turbotax 2010 free   A decree of legal separation or of separate maintenance may or may not end the marital community. Turbotax 2010 free The court issuing the decree may terminate the marital community and divide the property between the spouses. Turbotax 2010 free   A separation agreement may divide the community property between you and your spouse. Turbotax 2010 free It may provide that this property, along with future earnings and property acquired, will be separate property. Turbotax 2010 free This agreement may end the community. Turbotax 2010 free   In some states, the marital community ends when the spouses permanently separate, even if there is no formal agreement. Turbotax 2010 free Check your state law. Turbotax 2010 free   If you are a registered domestic partner, you should check your state law to determine when the community ends. Turbotax 2010 free Preparing a Federal Income Tax Return The following discussion does not apply to spouses who meet the conditions under Spouses living apart all year , discussed earlier. Turbotax 2010 free Those spouses must report their community income as explained in that discussion. Turbotax 2010 free Joint Return Versus Separate Returns Ordinarily, filing a joint return will give you a greater tax advantage than filing a separate return. Turbotax 2010 free But in some cases, your combined income tax on separate returns may be less than it would be on a joint return. Turbotax 2010 free This discussion concerning joint versus separate returns does not apply to registered domestic partners. Turbotax 2010 free The following rules apply if your filing status is married filing separately. Turbotax 2010 free You should itemize deductions if your spouse itemizes deductions, because you cannot claim the standard deduction. Turbotax 2010 free You cannot take the credit for child and dependent care expenses in most instances. Turbotax 2010 free You cannot take the earned income credit. Turbotax 2010 free You cannot exclude any interest income from qualified U. Turbotax 2010 free S. Turbotax 2010 free savings bonds that you used for higher education expenses. Turbotax 2010 free You cannot take the credit for the elderly or the disabled unless you lived apart from your spouse all year. Turbotax 2010 free You may have to include in income more of any social security benefits (including any equivalent railroad retirement benefits) you received during the year than you would on a joint return. Turbotax 2010 free You cannot deduct interest paid on a qualified student loan. Turbotax 2010 free You cannot take the education credits. Turbotax 2010 free You may have a smaller child tax credit than you would on a joint return. Turbotax 2010 free You cannot take the exclusion or credit for adoption expenses in most instances. Turbotax 2010 free Figure your tax both on a joint return and on separate returns under the community property laws of your state. Turbotax 2010 free You can then compare the tax figured under both methods and use the one that results in less tax. Turbotax 2010 free Separate Return Preparation If you file separate returns, you and your spouse must each report half of your combined community income and deductions in addition to your separate income and deductions. Turbotax 2010 free Each of you must complete and attach Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. Turbotax 2010 free On the appropriate lines of your separate Form 1040, list only your share of the income and deductions on the appropriate lines of your separate tax returns (wages, interest, dividends, etc. Turbotax 2010 free ). Turbotax 2010 free The same reporting rule applies to registered domestic partners. Turbotax 2010 free For a discussion of the effect of community property laws on certain items of income, deductions, credits, and other return amounts, see Identifying Income, Deductions, and Credits , earlier. Turbotax 2010 free Attach your Form 8958 to your separate return showing how you figured the income, deductions, and federal income tax withheld that each of you reported. Turbotax 2010 free Form 8958 is used for married spouses in community property states who choose to file married filing separately. Turbotax 2010 free Form 8958 is also used for registered domestic partners who are domiciled in Nevada, Washington, or California. Turbotax 2010 free A registered domestic partner in Nevada, Washington, or California must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. Turbotax 2010 free Extension of time to file. Turbotax 2010 free    An extension of time for filing your separate return does not extend the time for filing your spouse's (or your registered domestic partner's) separate return. Turbotax 2010 free If you and your spouse file a joint return, you cannot file separate returns after the due date for filing either separate return has passed. Turbotax 2010 free How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Turbotax 2010 free Free help with your tax return. Turbotax 2010 free    You can get free help preparing your return nationwide from IRS-certified volunteers. Turbotax 2010 free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Turbotax 2010 free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Turbotax 2010 free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Turbotax 2010 free In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Turbotax 2010 free To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Turbotax 2010 free gov, download the IRS2Go app, or call 1-800-906-9887. Turbotax 2010 free   As part of the TCE program, AARP offers the Tax-Aide counseling program. Turbotax 2010 free To find the nearest AARP Tax-Aide site, visit AARP's website at www. Turbotax 2010 free aarp. Turbotax 2010 free org/money/taxaide or call 1-888-227-7669. Turbotax 2010 free For more information on these programs, go to IRS. Turbotax 2010 free gov and enter “VITA” in the search box. Turbotax 2010 free Internet. Turbotax 2010 free    IRS. Turbotax 2010 free gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Turbotax 2010 free Download the free IRS2Go app from the iTunes app store or from Google Play. Turbotax 2010 free Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Turbotax 2010 free Check the status of your 2013 refund with the Where's My Refund? application on IRS. Turbotax 2010 free gov or download the IRS2Go app and select the Refund Status option. Turbotax 2010 free The IRS issues more than 9 out of 10 refunds in less than 21 days. Turbotax 2010 free Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Turbotax 2010 free You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Turbotax 2010 free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Turbotax 2010 free Use the Interactive Tax Assistant (ITA) to research your tax questions. Turbotax 2010 free No need to wait on the phone or stand in line. Turbotax 2010 free The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Turbotax 2010 free When you reach the response screen, you can print the entire interview and the final response for your records. Turbotax 2010 free New subject areas are added on a regular basis. Turbotax 2010 free  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Turbotax 2010 free gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Turbotax 2010 free You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Turbotax 2010 free The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Turbotax 2010 free When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Turbotax 2010 free Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Turbotax 2010 free You can also ask the IRS to mail a return or an account transcript to you. Turbotax 2010 free Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Turbotax 2010 free gov or by calling 1-800-908-9946. Turbotax 2010 free Tax return and tax account transcripts are generally available for the current year and the past three years. Turbotax 2010 free Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Turbotax 2010 free Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Turbotax 2010 free If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Turbotax 2010 free Check the status of your amended return using Where's My Amended Return? Go to IRS. Turbotax 2010 free gov and enter Where's My Amended Return? in the search box. Turbotax 2010 free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Turbotax 2010 free It can take up to 3 weeks from the date you mailed it to show up in our system. Turbotax 2010 free Make a payment using one of several safe and convenient electronic payment options available on IRS. Turbotax 2010 free gov. Turbotax 2010 free Select the Payment tab on the front page of IRS. Turbotax 2010 free gov for more information. Turbotax 2010 free Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Turbotax 2010 free Figure your income tax withholding with the IRS Withholding Calculator on IRS. Turbotax 2010 free gov. Turbotax 2010 free Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Turbotax 2010 free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Turbotax 2010 free gov. Turbotax 2010 free Request an Electronic Filing PIN by going to IRS. Turbotax 2010 free gov and entering Electronic Filing PIN in the search box. Turbotax 2010 free Download forms, instructions and publications, including accessible versions for people with disabilities. Turbotax 2010 free Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Turbotax 2010 free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Turbotax 2010 free An employee can answer questions about your tax account or help you set up a payment plan. Turbotax 2010 free Before you visit, check the Office Locator on IRS. Turbotax 2010 free gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Turbotax 2010 free If you have a special need, such as a disability, you can request an appointment. Turbotax 2010 free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Turbotax 2010 free Apply for an Employer Identification Number (EIN). Turbotax 2010 free Go to IRS. Turbotax 2010 free gov and enter Apply for an EIN in the search box. Turbotax 2010 free Read the Internal Revenue Code, regulations, or other official guidance. Turbotax 2010 free Read Internal Revenue Bulletins. Turbotax 2010 free Sign up to receive local and national tax news and more by email. Turbotax 2010 free Just click on “subscriptions” above the search box on IRS. Turbotax 2010 free gov and choose from a variety of options. Turbotax 2010 free    Phone. Turbotax 2010 free You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Turbotax 2010 free Download the free IRS2Go app from the iTunes app store or from Google Play. Turbotax 2010 free Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Turbotax 2010 free gov, or download the IRS2Go app. Turbotax 2010 free Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Turbotax 2010 free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Turbotax 2010 free Most VITA and TCE sites offer free electronic filing. Turbotax 2010 free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Turbotax 2010 free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Turbotax 2010 free Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Turbotax 2010 free If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Turbotax 2010 free The IRS issues more than 9 out of 10 refunds in less than 21 days. Turbotax 2010 free Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Turbotax 2010 free Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Turbotax 2010 free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Turbotax 2010 free Note, the above information is for our automated hotline. Turbotax 2010 free Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Turbotax 2010 free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Turbotax 2010 free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Turbotax 2010 free It can take up to 3 weeks from the date you mailed it to show up in our system. Turbotax 2010 free Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Turbotax 2010 free You should receive your order within 10 business days. Turbotax 2010 free Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Turbotax 2010 free If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Turbotax 2010 free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Turbotax 2010 free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Turbotax 2010 free These individuals can also contact the IRS through relay services such as the Federal Relay Service. Turbotax 2010 free    Walk-in. Turbotax 2010 free You can find a selection of forms, publications and services — in-person. Turbotax 2010 free Products. Turbotax 2010 free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Turbotax 2010 free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Turbotax 2010 free Services. Turbotax 2010 free You can walk in to your local TAC for face-to-face tax help. Turbotax 2010 free An employee can answer questions about your tax account or help you set up a payment plan. Turbotax 2010 free Before visiting, use the Office Locator tool on IRS. Turbotax 2010 free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Turbotax 2010 free    Mail. Turbotax 2010 free You can send your order for forms, instructions, and publications to the address below. Turbotax 2010 free You should receive a response within 10 business days after your request is received. Turbotax 2010 free Internal Revenue Service 1201 N. Turbotax 2010 free Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. Turbotax 2010 free The Taxpayer Advocate Service (TAS) is your voice at the IRS. Turbotax 2010 free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Turbotax 2010 free   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Turbotax 2010 free We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Turbotax 2010 free You face (or your business is facing) an immediate threat of adverse action. Turbotax 2010 free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Turbotax 2010 free   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Turbotax 2010 free Here's why we can help: TAS is an independent organization within the IRS. Turbotax 2010 free Our advocates know how to work with the IRS. Turbotax 2010 free Our services are free and tailored to meet your needs. Turbotax 2010 free We have offices in every state, the District of Columbia, and Puerto Rico. Turbotax 2010 free   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Turbotax 2010 free irs. Turbotax 2010 free gov/advocate, or call us toll-free at 1-877-777-4778. Turbotax 2010 free   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Turbotax 2010 free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Turbotax 2010 free irs. Turbotax 2010 free gov/sams. Turbotax 2010 free Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Turbotax 2010 free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Turbotax 2010 free Visit www. Turbotax 2010 free irs. Turbotax 2010 free gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List. Turbotax 2010 free Prev  Up  Next   Home   More Online Publications
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Turbotax 2010 free 5. Turbotax 2010 free   Student Loan Cancellations and Repayment Assistance Table of Contents Introduction Student Loan CancellationQualifying Loans Student Loan Repayment Assistance Introduction Generally, if you are responsible for making loan payments, and the loan is canceled (forgiven), you must include the amount that was forgiven in your gross income for tax purposes. Turbotax 2010 free However, if you fulfill certain requirements, two types of student loan assistance may be tax free. Turbotax 2010 free The types of assistance discussed in this chapter are: Student loan cancellation, and Student loan repayment assistance. Turbotax 2010 free Student Loan Cancellation If your student loan is canceled, you may not have to include any amount in income. Turbotax 2010 free This section describes the requirements for tax-free treatment of canceled student loans. Turbotax 2010 free Qualifying Loans To qualify for tax-free treatment, for the cancellation of your loan, your loan must have been made by a qualified lender to assist you in attending an eligible educational institution and contain a provision that all or part of the debt will be canceled if you work: For a certain period of time, In certain professions, and For any of a broad class of employers. Turbotax 2010 free The cancellation of your loan will not qualify for tax-free treatment if it is cancelled because of services you performed for the educational institution that made the loan or other organization that provided the funds. Turbotax 2010 free See Exception, later. Turbotax 2010 free Eligible educational institution. Turbotax 2010 free   This is an educational institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Turbotax 2010 free Qualified lenders. Turbotax 2010 free   These include the following. Turbotax 2010 free The United States, or an instrumentality thereof. Turbotax 2010 free A state, territory, or possession of the United States, or the District of Columbia, or any political subdivision thereof. Turbotax 2010 free A public benefit corporation that is tax-exempt under section 501(c)(3); and that has assumed control of a state, county, or municipal hospital; and whose employees are considered public employees under state law. Turbotax 2010 free An eligible educational institution, if the loan is made: As part of an agreement with an entity described in (1), (2), (3) under which the funds to make the loan were provided to the educational institution, or Under a program of the educational institution that is designed to encourage its students to serve in occupations with unmet needs or in areas with unmet needs where the services provided by the students (or former students) are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. Turbotax 2010 free   Occupations with unmet needs include medicine, nursing, teaching, and law. Turbotax 2010 free Section 501(c)(3) organization. Turbotax 2010 free   This is any corporation, community chest, fund, or foundation organized and operated exclusively for one or more of the following purposes. Turbotax 2010 free Charitable. Turbotax 2010 free Religious. Turbotax 2010 free Educational. Turbotax 2010 free Scientific. Turbotax 2010 free Literary. Turbotax 2010 free Testing for public safety. Turbotax 2010 free Fostering national or international amateur sports competition (but only if none of its activities involve providing athletic facilities or equipment). Turbotax 2010 free The prevention of cruelty to children or animals. Turbotax 2010 free Exception. Turbotax 2010 free   The cancellation of your loan does not qualify as tax-free student loan cancellation if your student loan was made by an educational institution and is canceled because of services you performed for the educational institution or other organization that provided the funds. Turbotax 2010 free Refinanced Loan If you refinanced a student loan with another loan from an eligible educational institution or a tax-exempt organization, that loan may also be considered as made by a qualified lender. Turbotax 2010 free The refinanced loan is considered made by a qualified lender if it is made under a program of the refinancing organization that is designed to encourage students to serve in occupations with unmet needs or in areas with unmet needs where the services required of the students are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. Turbotax 2010 free Student Loan Repayment Assistance Student loan repayments made to you are tax free if you received them for any of the following: The National Health Service Corps (NHSC) Loan Repayment Program (NHSC Loan Repayment Program). Turbotax 2010 free A state education loan repayment program eligible for funds under the Public Health Service Act. Turbotax 2010 free Any other state loan repayment or loan forgiveness program that is intended to provide for the increased availability of health services in under served or health professional shortage areas (as determined by such state). Turbotax 2010 free You cannot deduct the interest you paid on a student loan to the extent payments were made through your participation in the above programs. Turbotax 2010 free Prev  Up  Next   Home   More Online Publications