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Www irs gov formspubs 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. Www irs gov formspubs Equitable relief. Www irs gov formspubs Earned income. Www irs gov formspubs Trade or business income. Www irs gov formspubs Partnership income or loss. Www irs gov formspubs Separate property income. Www irs gov formspubs Social security benefits. Www irs gov formspubs Other income. Www irs gov formspubs 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. Www irs gov formspubs 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. Www irs gov formspubs You have only one domicile even if you have more than one home. Www irs gov formspubs 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. Www irs gov formspubs The question of your domicile is mainly a matter of your intention as indicated by your actions. Www irs gov formspubs You must be able to show that you intend a given place or state to be your permanent home. Www irs gov formspubs If you move into or out of a community property state during the year, you may or may not have community income. Www irs gov formspubs 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. Www irs gov formspubs Amount of time spent. Www irs gov formspubs    The amount of time spent in one place does not always explain the difference between home and domicile. Www irs gov formspubs A temporary home or residence may continue for months or years while a domicile may be established the first moment you occupy the property. Www irs gov formspubs Your intent is the determining factor in proving where you have your domicile. Www irs gov formspubs    Note. Www irs gov formspubs When this publication refers to where you live, it means your domicile. Www irs gov formspubs 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. Www irs gov formspubs 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. Www irs gov formspubs You each must attach your Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. Www irs gov formspubs 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. Www irs gov formspubs The following is a summary of the general rules. Www irs gov formspubs These rules are also shown in Table 1. Www irs gov formspubs Community property. Www irs gov formspubs    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. Www irs gov formspubs That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. Www irs gov formspubs That cannot be identified as separate property. Www irs gov formspubs Community income. Www irs gov formspubs    Generally, community income is income from: Community property. Www irs gov formspubs 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. Www irs gov formspubs Real estate that is treated as community property under the laws of the state where the property is located. Www irs gov formspubs Note Separate property. Www irs gov formspubs    Generally, separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). Www irs gov formspubs Money earned while domiciled in a noncommunity property state. Www irs gov formspubs 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). Www irs gov formspubs 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). Www irs gov formspubs 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. Www irs gov formspubs The part of property bought with separate funds, if part was bought with community funds and part with separate funds. Www irs gov formspubs Separate income. Www irs gov formspubs    Generally, income from separate property is the separate income of the spouse (or the registered domestic partner) who owns the property. Www irs gov formspubs    In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. Www irs gov formspubs Table 1. Www irs gov formspubs 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. Www irs gov formspubs (Includes the part of property bought with community property funds if part was bought with community funds and part with separate funds. Www irs gov formspubs ) That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. Www irs gov formspubs That cannot be identified as separate property. Www irs gov formspubs Separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). Www irs gov formspubs Money earned while domiciled in a noncommunity property state. Www irs gov formspubs Property either of you received as a gift or inherited separately during your marriage (or registered domestic partnership). Www irs gov formspubs Property bought with separate funds, or exchanged for separate property, during your marriage (or registered domestic partnership). Www irs gov formspubs 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. Www irs gov formspubs The part of property bought with separate funds, if part was bought with community funds and part with separate funds. Www irs gov formspubs Community income 1,2,3 is income from: Community property. Www irs gov formspubs 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. Www irs gov formspubs Real estate that is treated as community property under the laws of the state where the property is located. Www irs gov formspubs Separate income 1,2 is income from: Separate property which belongs to the spouse (or registered domestic partner) who owns the property. Www irs gov formspubs 1In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. Www irs gov formspubs 2Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year , later. Www irs gov formspubs In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. Www irs gov formspubs In other states, it is separate income. Www irs gov formspubs 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. Www irs gov formspubs See Community Property Laws Disregarded , later. Www irs gov formspubs 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. Www irs gov formspubs 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. Www irs gov formspubs See Community Property Laws Disregarded, later. Www irs gov formspubs Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year, later. Www irs gov formspubs In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. Www irs gov formspubs In other states, it is separate income. Www irs gov formspubs 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. Www irs gov formspubs Wages, earnings, and profits. Www irs gov formspubs    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. Www irs gov formspubs Dividends, interest, and rents. Www irs gov formspubs    Dividends, interest, and rents from community property are community income and must be evenly split. Www irs gov formspubs Dividends, interest, and rents from separate property are characterized in accordance with the discussion under Income from separate property , later. Www irs gov formspubs Example. Www irs gov formspubs 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. Www irs gov formspubs 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. Www irs gov formspubs Attach your Form 8958 to your Form 1040. Www irs gov formspubs Alimony received. Www irs gov formspubs    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. Www irs gov formspubs This is so because the payee spouse is already required to report half of the community income. Www irs gov formspubs See also Alimony paid , later. Www irs gov formspubs Gains and losses. Www irs gov formspubs    Gains and losses are classified as separate or community depending on how the property is held. Www irs gov formspubs For example, a loss on separate property, such as stock held separately, is a separate loss. Www irs gov formspubs 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. Www irs gov formspubs See Publication 544, Sales and Other Dispositions of Assets, for information on gains and losses. Www irs gov formspubs See Publication 547, Casualties, Disasters, and Thefts, for information on losses due to a casualty or theft. Www irs gov formspubs Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Www irs gov formspubs    There are several kinds of individual retirement arrangements (IRAs). Www irs gov formspubs They are traditional IRAs (including SEP-IRAs), SIMPLE IRAs, and Roth IRAs. Www irs gov formspubs IRAs and ESAs by law are deemed to be separate property. Www irs gov formspubs Therefore, taxable IRA and ESA distributions are separate property, even if the funds in the account would otherwise be community property. Www irs gov formspubs These distributions are wholly taxable to the spouse (or registered domestic partner) whose name is on the account. Www irs gov formspubs That spouse (or registered domestic partner) is also liable for any penalties and additional taxes on the distributions. Www irs gov formspubs Pensions. Www irs gov formspubs    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. Www irs gov formspubs See the example under Civil service retirement , later. Www irs gov formspubs These rules may vary between states. Www irs gov formspubs Check your state law. Www irs gov formspubs Lump-sum distributions. Www irs gov formspubs    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. Www irs gov formspubs For the 10-year tax option, you must disregard community property laws. Www irs gov formspubs For more information, see Publication 575, Pension and Annuity Income, and Form 4972, Tax on Lump-Sum Distributions. Www irs gov formspubs Civil service retirement. Www irs gov formspubs    For income tax purposes, community property laws apply to annuities payable under the Civil Service Retirement Act (CSRS) or Federal Employee Retirement System (FERS). Www irs gov formspubs   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. Www irs gov formspubs 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. Www irs gov formspubs   If a civil service annuity is a mixture of community income and separate income, it must be divided between the two kinds of income. Www irs gov formspubs 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. Www irs gov formspubs Example. Www irs gov formspubs Henry Wright retired this year after 30 years of civil service. Www irs gov formspubs He and his wife were domiciled in a community property state during the past 15 years. Www irs gov formspubs 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. Www irs gov formspubs If Mr. Www irs gov formspubs 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. Www irs gov formspubs Military retirement pay. Www irs gov formspubs    State community property laws apply to military retirement pay. Www irs gov formspubs 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. Www irs gov formspubs For example, military retirement pay for services performed during marriage and domicile in a community property state is community income. Www irs gov formspubs   Active military pay earned while married and domiciled in a community property state is also community income. Www irs gov formspubs This income is considered to be received half by the member of the Armed Forces and half by the spouse. Www irs gov formspubs Partnership income. Www irs gov formspubs    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. Www irs gov formspubs 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. Www irs gov formspubs Tax-exempt income. Www irs gov formspubs    For spouses, community income exempt from federal tax generally keeps its exempt status for both spouses. Www irs gov formspubs For example, under certain circumstances, income earned outside the United States is tax exempt. Www irs gov formspubs 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. Www irs gov formspubs Registered domestic partners should consult the particular exclusion provision to see if the exempt status applies to both. Www irs gov formspubs Income from separate property. Www irs gov formspubs    In some states, income from separate property is separate income. Www irs gov formspubs These states include Arizona, California, Nevada, New Mexico, and Washington. Www irs gov formspubs Other states characterize income from separate property as community income. Www irs gov formspubs These states include Idaho, Louisiana, Texas, and Wisconsin. Www irs gov formspubs Exemptions When you file separate returns, you must claim your own exemption amount for that year. Www irs gov formspubs (See your tax return instructions. Www irs gov formspubs ) You cannot divide the amount allowed as an exemption for a dependent between you and your spouse (or your registered domestic partner). Www irs gov formspubs 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. Www irs gov formspubs Example. Www irs gov formspubs Ron and Diane White have three dependent children and live in Nevada. Www irs gov formspubs If Ron and Diane file separately, only Ron can claim his own exemption, and only Diane can claim her own exemption. Www irs gov formspubs 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. Www irs gov formspubs They cannot each claim half of the total exemption amount for their three children. Www irs gov formspubs Deductions If you file separate returns, your deductions generally depend on whether the expenses involve community or separate income. Www irs gov formspubs Business and investment expenses. Www irs gov formspubs    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). Www irs gov formspubs Each of you is entitled to deduct one-half of the expenses on your separate returns. Www irs gov formspubs 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. Www irs gov formspubs    Other limits may also apply to business and investment expenses. Www irs gov formspubs For more information, see Publication 535, Business Expenses, and Publication 550, Investment Income and Expenses. Www irs gov formspubs Alimony paid. Www irs gov formspubs    Payments that may otherwise qualify as alimony are not deductible by the payer if they are the recipient spouse's part of community income. Www irs gov formspubs They are deductible as alimony only to the extent they are more than that spouse's part of community income. Www irs gov formspubs Example. Www irs gov formspubs You live in a community property state. Www irs gov formspubs You are separated but the special rules explained later under Spouses living apart all year do not apply. Www irs gov formspubs Under a written agreement, you pay your spouse $12,000 of your $20,000 total yearly community income. Www irs gov formspubs Your spouse receives no other community income. Www irs gov formspubs Under your state law, earnings of a spouse living separately and apart from the other spouse continue as community property. Www irs gov formspubs On your separate returns, each of you must report $10,000 of the total community income. Www irs gov formspubs In addition, your spouse must report $2,000 as alimony received. Www irs gov formspubs You can deduct $2,000 as alimony paid. Www irs gov formspubs IRA deduction. Www irs gov formspubs    Deductions for IRA contributions cannot be split between spouses (or registered domestic partners). Www irs gov formspubs The deduction for each spouse (or each registered domestic partner) is figured separately and without regard to community property laws. Www irs gov formspubs Personal expenses. Www irs gov formspubs   Expenses that are paid out of separate funds, such as medical expenses, are deductible by the spouse who pays them. Www irs gov formspubs If these expenses are paid from community funds, divide the deduction equally between you and your spouse. Www irs gov formspubs 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. Www irs gov formspubs Child tax credit. Www irs gov formspubs    You may be entitled to a child tax credit for each of your qualifying children. Www irs gov formspubs You must provide the name and identification number (usually the social security number) of each qualifying child on your return. Www irs gov formspubs See your tax return instructions for the maximum amount of the credit you can claim for each qualifying child. Www irs gov formspubs Limit on credit. Www irs gov formspubs    The credit is limited if your modified adjusted gross income (modified AGI) is above a certain amount. Www irs gov formspubs The amount at which the limitation (phaseout) begins depends on your filing status. Www irs gov formspubs Generally, your credit is limited to your tax liability unless you have three or more qualifying children. Www irs gov formspubs See your tax return instructions for more information. Www irs gov formspubs Self-employment tax. Www irs gov formspubs    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. Www irs gov formspubs The following rules only apply to persons married for federal tax purposes. Www irs gov formspubs Registered domestic partners report community income for self-employment tax purposes the same way they do for income tax purposes. Www irs gov formspubs Sole proprietorship. Www irs gov formspubs    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. Www irs gov formspubs Partnerships. Www irs gov formspubs    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. Www irs gov formspubs If both spouses are partners, any self-employment tax is allocated based on their distributive shares. Www irs gov formspubs Federal income tax withheld. Www irs gov formspubs    Report the credit for federal income tax withheld on community wages in the same manner as your wages. Www irs gov formspubs 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. Www irs gov formspubs Likewise, each registered domestic partner is entitled to credit for half the income tax withheld on those wages. Www irs gov formspubs Estimated tax payments. Www irs gov formspubs    In determining whether you must pay estimated tax, apply the estimated tax rules to your estimated income. Www irs gov formspubs These rules are explained in Publication 505. Www irs gov formspubs   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. Www irs gov formspubs   Whether you and your spouse pay estimated tax jointly or separately will not affect your choice of filing joint or separate income tax returns. Www irs gov formspubs   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. Www irs gov formspubs   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. Www irs gov formspubs   If you paid your estimated taxes separately, you get credit for only the estimated taxes you paid. Www irs gov formspubs Earned income credit. Www irs gov formspubs    You may be entitled to an earned income credit (EIC). Www irs gov formspubs You cannot claim this credit if your filing status is married filing separately. Www irs gov formspubs   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. Www irs gov formspubs That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. Www irs gov formspubs 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. Www irs gov formspubs The same rule applies to registered domestic partners. Www irs gov formspubs    This rule does not apply when determining your adjusted gross income (AGI) for the EIC. Www irs gov formspubs 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. Www irs gov formspubs   For more information about the EIC, see Publication 596, Earned Income Credit (EIC). Www irs gov formspubs Overpayments. Www irs gov formspubs    The amount of an overpayment on a joint return is allocated under the community property laws of the state in which you are domiciled. Www irs gov formspubs 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. Www irs gov formspubs 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. Www irs gov formspubs The portion allocated to the other spouse can be refunded. Www irs gov formspubs Community Property Laws Disregarded The following discussions are situations where special rules apply to community property and community income for spouses. Www irs gov formspubs These rules do not apply to registered domestic partners. Www irs gov formspubs Certain community income not treated as community income by one spouse. Www irs gov formspubs    Community property laws may not apply to an item of community income that you received but did not treat as community income. Www irs gov formspubs 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). Www irs gov formspubs Relief from liability arising from community property law. Www irs gov formspubs    You are not responsible for the tax relating to an item of community income if all the following conditions are met. Www irs gov formspubs You did not file a joint return for the tax year. Www irs gov formspubs You did not include an item of community income in gross income. Www irs gov formspubs 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. Www irs gov formspubs Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor. Www irs gov formspubs Your spouse's (or former spouse's) distributive share of partnership income. Www irs gov formspubs Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). Www irs gov formspubs Use the appropriate community property law to determine what is separate property. Www irs gov formspubs Any other income that belongs to your spouse (or former spouse) under community property law. Www irs gov formspubs You establish that you did not know of, and had no reason to know of, that community income. Www irs gov formspubs Under all facts and circumstances, it would not be fair to include the item of community income in your gross income. Www irs gov formspubs Requesting relief. Www irs gov formspubs    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. Www irs gov formspubs Equitable relief. Www irs gov formspubs    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. Www irs gov formspubs To request equitable relief, you must file Form 8857, Request for Innocent Spouse Relief. Www irs gov formspubs Also see Publication 971. Www irs gov formspubs Spousal agreements. Www irs gov formspubs    In some states a married couple may enter into an agreement that affects the status of property or income as community or separate property. Www irs gov formspubs Check your state law to determine how it affects you. Www irs gov formspubs Nonresident alien spouse. Www irs gov formspubs    If you are a U. Www irs gov formspubs S. Www irs gov formspubs citizen or resident alien and you choose to treat your nonresident alien spouse as a U. Www irs gov formspubs S. Www irs gov formspubs resident for tax purposes and you are domiciled in a community property state or country, use the community property rules. Www irs gov formspubs You must file a joint return for the year you make the choice. Www irs gov formspubs You can file separate returns in later years. Www irs gov formspubs For details on making this choice, see Publication 519, U. Www irs gov formspubs S. Www irs gov formspubs Tax Guide for Aliens. Www irs gov formspubs   If you are a U. Www irs gov formspubs S. Www irs gov formspubs citizen or resident alien and do not choose to treat your nonresident alien spouse as a U. Www irs gov formspubs S. Www irs gov formspubs resident for tax purposes, treat your community income as explained next under Spouses living apart all year. Www irs gov formspubs However, you do not have to meet the four conditions discussed there. Www irs gov formspubs Spouses living apart all year. Www irs gov formspubs    If you are married at any time during the calendar year, special rules apply for reporting certain community income. Www irs gov formspubs You must meet all the following conditions for these special rules to apply. Www irs gov formspubs You and your spouse lived apart all year. Www irs gov formspubs You and your spouse did not file a joint return for a tax year beginning or ending in the calendar year. Www irs gov formspubs You and/or your spouse had earned income for the calendar year that is community income. Www irs gov formspubs 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. Www irs gov formspubs Do not take into account transfers satisfying child support obligations or transfers of very small amounts or value. Www irs gov formspubs If all these conditions are met, you and your spouse must report your community income as discussed next. Www irs gov formspubs See also Certain community income not treated as community income by one spouse , earlier. Www irs gov formspubs Earned income. Www irs gov formspubs    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. Www irs gov formspubs Earned income is wages, salaries, professional fees, and other pay for personal services. Www irs gov formspubs   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. Www irs gov formspubs Trade or business income. Www irs gov formspubs    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. Www irs gov formspubs Partnership income or loss. Www irs gov formspubs    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. Www irs gov formspubs Separate property income. Www irs gov formspubs    Treat income from the separate property of one spouse as the income of that spouse. Www irs gov formspubs Social security benefits. Www irs gov formspubs    Treat social security and equivalent railroad retirement benefits as the income of the spouse who receives the benefits. Www irs gov formspubs Other income. Www irs gov formspubs    Treat all other community income, such as dividends, interest, rents, royalties, or gains, as provided under your state's community property law. Www irs gov formspubs Example. Www irs gov formspubs George and Sharon were married throughout the year but did not live together at any time during the year. Www irs gov formspubs Both domiciles were in a community property state. Www irs gov formspubs They did not file a joint return or transfer any of their earned income between themselves. Www irs gov formspubs 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. Www irs gov formspubs (Some states treat income from separate property as separate income—check your state law. Www irs gov formspubs ) Sharon did not take part in George's consulting business. Www irs gov formspubs Ordinarily, on their separate returns they would each report $30,500, half the total community income of $61,000 ($26,500 + $34,500). Www irs gov formspubs 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. Www irs gov formspubs They each report on their returns only their own earnings and other income, and their share of the interest income from community property. Www irs gov formspubs George reports $26,500 and Sharon reports $34,500. Www irs gov formspubs Other separated spouses. Www irs gov formspubs    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. Www irs gov formspubs In some states, income earned after separation but before a decree of divorce continues to be community income. Www irs gov formspubs In other states, it is separate income. Www irs gov formspubs End of the Community The marital community may end in several ways. Www irs gov formspubs When the marital community ends, the community assets (money and property) are divided between the spouses. Www irs gov formspubs Similarly, a registered domestic partnership may end in several ways and the community assets must be divided between the registered domestic partners. Www irs gov formspubs Death of spouse. Www irs gov formspubs    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. Www irs gov formspubs 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). Www irs gov formspubs Example. Www irs gov formspubs Bob and Ann owned community property that had a basis of $80,000. Www irs gov formspubs When Bob died, his and Ann's community property had an FMV of $100,000. Www irs gov formspubs One-half of the FMV of their community interest was includible in Bob's estate. Www irs gov formspubs The basis of Ann's half of the property is $50,000 after Bob died (half of the $100,000 FMV). Www irs gov formspubs The basis of the other half to Bob's heirs is also $50,000. Www irs gov formspubs   For more information about the basis of assets, see Publication 551, Basis of Assets. Www irs gov formspubs    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. Www irs gov formspubs See Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, for additional information. Www irs gov formspubs Divorce or separation. Www irs gov formspubs    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. Www irs gov formspubs For registered domestic partners, an unequal division of community property in a property settlement may result in a gain or loss. Www irs gov formspubs For information on the tax consequences of the division of property under a property settlement or divorce decree, see Publication 504. Www irs gov formspubs   Each spouse (or each registered domestic partner) is taxed on half the community income for the part of the year before the community ends. Www irs gov formspubs However, see Spouses living apart all year , earlier. Www irs gov formspubs Any income received after the community ends is separate income. Www irs gov formspubs This separate income is taxable only to the spouse (or the registered domestic partner) to whom it belongs. Www irs gov formspubs   An absolute decree of divorce or annulment ends the marital community in all community property states. Www irs gov formspubs 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. Www irs gov formspubs ” However, you should check your state law for exceptions. Www irs gov formspubs   A decree of legal separation or of separate maintenance may or may not end the marital community. Www irs gov formspubs The court issuing the decree may terminate the marital community and divide the property between the spouses. Www irs gov formspubs   A separation agreement may divide the community property between you and your spouse. Www irs gov formspubs It may provide that this property, along with future earnings and property acquired, will be separate property. Www irs gov formspubs This agreement may end the community. Www irs gov formspubs   In some states, the marital community ends when the spouses permanently separate, even if there is no formal agreement. Www irs gov formspubs Check your state law. Www irs gov formspubs   If you are a registered domestic partner, you should check your state law to determine when the community ends. Www irs gov formspubs 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. Www irs gov formspubs Those spouses must report their community income as explained in that discussion. Www irs gov formspubs Joint Return Versus Separate Returns Ordinarily, filing a joint return will give you a greater tax advantage than filing a separate return. Www irs gov formspubs But in some cases, your combined income tax on separate returns may be less than it would be on a joint return. Www irs gov formspubs This discussion concerning joint versus separate returns does not apply to registered domestic partners. Www irs gov formspubs The following rules apply if your filing status is married filing separately. Www irs gov formspubs You should itemize deductions if your spouse itemizes deductions, because you cannot claim the standard deduction. Www irs gov formspubs You cannot take the credit for child and dependent care expenses in most instances. Www irs gov formspubs You cannot take the earned income credit. Www irs gov formspubs You cannot exclude any interest income from qualified U. Www irs gov formspubs S. Www irs gov formspubs savings bonds that you used for higher education expenses. Www irs gov formspubs You cannot take the credit for the elderly or the disabled unless you lived apart from your spouse all year. Www irs gov formspubs 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. Www irs gov formspubs You cannot deduct interest paid on a qualified student loan. Www irs gov formspubs You cannot take the education credits. Www irs gov formspubs You may have a smaller child tax credit than you would on a joint return. Www irs gov formspubs You cannot take the exclusion or credit for adoption expenses in most instances. Www irs gov formspubs Figure your tax both on a joint return and on separate returns under the community property laws of your state. Www irs gov formspubs You can then compare the tax figured under both methods and use the one that results in less tax. Www irs gov formspubs 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. Www irs gov formspubs 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. Www irs gov formspubs 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. Www irs gov formspubs ). Www irs gov formspubs The same reporting rule applies to registered domestic partners. Www irs gov formspubs 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. Www irs gov formspubs 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. Www irs gov formspubs Form 8958 is used for married spouses in community property states who choose to file married filing separately. Www irs gov formspubs Form 8958 is also used for registered domestic partners who are domiciled in Nevada, Washington, or California. Www irs gov formspubs 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. Www irs gov formspubs Extension of time to file. Www irs gov formspubs    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. Www irs gov formspubs 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. Www irs gov formspubs 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. Www irs gov formspubs Free help with your tax return. Www irs gov formspubs    You can get free help preparing your return nationwide from IRS-certified volunteers. Www irs gov formspubs The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Www irs gov formspubs The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Www irs gov formspubs 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. Www irs gov formspubs In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Www irs gov formspubs To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Www irs gov formspubs gov, download the IRS2Go app, or call 1-800-906-9887. Www irs gov formspubs   As part of the TCE program, AARP offers the Tax-Aide counseling program. Www irs gov formspubs To find the nearest AARP Tax-Aide site, visit AARP's website at www. Www irs gov formspubs aarp. Www irs gov formspubs org/money/taxaide or call 1-888-227-7669. Www irs gov formspubs For more information on these programs, go to IRS. Www irs gov formspubs gov and enter “VITA” in the search box. Www irs gov formspubs Internet. Www irs gov formspubs    IRS. Www irs gov formspubs gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Www irs gov formspubs Download the free IRS2Go app from the iTunes app store or from Google Play. Www irs gov formspubs 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. Www irs gov formspubs Check the status of your 2013 refund with the Where's My Refund? application on IRS. Www irs gov formspubs gov or download the IRS2Go app and select the Refund Status option. Www irs gov formspubs The IRS issues more than 9 out of 10 refunds in less than 21 days. Www irs gov formspubs 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. Www irs gov formspubs You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Www irs gov formspubs The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Www irs gov formspubs Use the Interactive Tax Assistant (ITA) to research your tax questions. Www irs gov formspubs No need to wait on the phone or stand in line. Www irs gov formspubs 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. Www irs gov formspubs When you reach the response screen, you can print the entire interview and the final response for your records. Www irs gov formspubs New subject areas are added on a regular basis. Www irs gov formspubs  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Www irs gov formspubs gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Www irs gov formspubs You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Www irs gov formspubs The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Www irs gov formspubs 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. Www irs gov formspubs 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. Www irs gov formspubs You can also ask the IRS to mail a return or an account transcript to you. Www irs gov formspubs Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Www irs gov formspubs gov or by calling 1-800-908-9946. Www irs gov formspubs Tax return and tax account transcripts are generally available for the current year and the past three years. Www irs gov formspubs Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Www irs gov formspubs Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Www irs gov formspubs 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. Www irs gov formspubs Check the status of your amended return using Where's My Amended Return? Go to IRS. Www irs gov formspubs gov and enter Where's My Amended Return? in the search box. Www irs gov formspubs You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Www irs gov formspubs It can take up to 3 weeks from the date you mailed it to show up in our system. Www irs gov formspubs Make a payment using one of several safe and convenient electronic payment options available on IRS. Www irs gov formspubs gov. Www irs gov formspubs Select the Payment tab on the front page of IRS. Www irs gov formspubs gov for more information. Www irs gov formspubs Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Www irs gov formspubs Figure your income tax withholding with the IRS Withholding Calculator on IRS. Www irs gov formspubs gov. Www irs gov formspubs 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. Www irs gov formspubs Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Www irs gov formspubs gov. Www irs gov formspubs Request an Electronic Filing PIN by going to IRS. Www irs gov formspubs gov and entering Electronic Filing PIN in the search box. Www irs gov formspubs Download forms, instructions and publications, including accessible versions for people with disabilities. Www irs gov formspubs Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Www irs gov formspubs gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Www irs gov formspubs An employee can answer questions about your tax account or help you set up a payment plan. Www irs gov formspubs Before you visit, check the Office Locator on IRS. Www irs gov formspubs gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Www irs gov formspubs If you have a special need, such as a disability, you can request an appointment. Www irs gov formspubs Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Www irs gov formspubs Apply for an Employer Identification Number (EIN). Www irs gov formspubs Go to IRS. Www irs gov formspubs gov and enter Apply for an EIN in the search box. Www irs gov formspubs Read the Internal Revenue Code, regulations, or other official guidance. Www irs gov formspubs Read Internal Revenue Bulletins. Www irs gov formspubs Sign up to receive local and national tax news and more by email. Www irs gov formspubs Just click on “subscriptions” above the search box on IRS. Www irs gov formspubs gov and choose from a variety of options. Www irs gov formspubs    Phone. Www irs gov formspubs You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Www irs gov formspubs Download the free IRS2Go app from the iTunes app store or from Google Play. Www irs gov formspubs Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Www irs gov formspubs gov, or download the IRS2Go app. Www irs gov formspubs 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. Www irs gov formspubs The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Www irs gov formspubs Most VITA and TCE sites offer free electronic filing. Www irs gov formspubs Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Www irs gov formspubs Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Www irs gov formspubs 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. Www irs gov formspubs 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. Www irs gov formspubs The IRS issues more than 9 out of 10 refunds in less than 21 days. Www irs gov formspubs Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Www irs gov formspubs 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. Www irs gov formspubs The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Www irs gov formspubs Note, the above information is for our automated hotline. Www irs gov formspubs 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. Www irs gov formspubs Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Www irs gov formspubs You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Www irs gov formspubs It can take up to 3 weeks from the date you mailed it to show up in our system. Www irs gov formspubs 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). Www irs gov formspubs You should receive your order within 10 business days. Www irs gov formspubs Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Www irs gov formspubs 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. Www irs gov formspubs Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Www irs gov formspubs The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Www irs gov formspubs These individuals can also contact the IRS through relay services such as the Federal Relay Service. Www irs gov formspubs    Walk-in. Www irs gov formspubs You can find a selection of forms, publications and services — in-person. Www irs gov formspubs Products. Www irs gov formspubs You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Www irs gov formspubs Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Www irs gov formspubs Services. Www irs gov formspubs You can walk in to your local TAC for face-to-face tax help. Www irs gov formspubs An employee can answer questions about your tax account or help you set up a payment plan. Www irs gov formspubs Before visiting, use the Office Locator tool on IRS. Www irs gov formspubs gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Www irs gov formspubs    Mail. Www irs gov formspubs You can send your order for forms, instructions, and publications to the address below. Www irs gov formspubs You should receive a response within 10 business days after your request is received. Www irs gov formspubs Internal Revenue Service 1201 N. Www irs gov formspubs Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. Www irs gov formspubs The Taxpayer Advocate Service (TAS) is your voice at the IRS. Www irs gov formspubs Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Www irs gov formspubs   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Www irs gov formspubs 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. Www irs gov formspubs You face (or your business is facing) an immediate threat of adverse action. Www irs gov formspubs You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Www irs gov formspubs   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. Www irs gov formspubs Here's why we can help: TAS is an independent organization within the IRS. Www irs gov formspubs Our advocates know how to work with the IRS. Www irs gov formspubs Our services are free and tailored to meet your needs. Www irs gov formspubs We have offices in every state, the District of Columbia, and Puerto Rico. Www irs gov formspubs   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. Www irs gov formspubs irs. Www irs gov formspubs gov/advocate, or call us toll-free at 1-877-777-4778. Www irs gov formspubs   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 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Understanding Your CP32A Notice

Call us to request your refund check.


What you need to do

  • Call us at 1-800-829-0115 to request a replacement check.
  • If you have the expired check, please destroy it.

You may want to...

  • Call 1-800-TAX-FORM (1-800-829-3676) to order forms and publications.

Answers to Common Questions

When will I receive the replacement check?
After you call us, you should receive the replacement check within 30 days.

What do I need to do to get my refund through direct deposit next year?
When filing your tax return, complete the requested banking information in the "Refund" section of your tax form if you want to direct deposit the entire amount into one account. If you want to deposit into more than one account, you must file Form 8888, Direct Deposit of Refund to More Than One Account, with your return.

Can I request that you mail my refund check to an alternate address?
Refund checks are mailed only to the address of record, which is the address provided on the tax return or the result of a permanent address change request submitted after the return is filed.

I filed jointly, but my spouse and I are now divorced. Where will you send the refund? Can you send us two checks?
A refund check is mailed to the address of record, which is the address provided on the tax return or the result of a permanent address change request submitted after the return is filed. We will send one refund check listing both you and your spouse's names. If you wish to have the refund split and issued in two checks, you must return the uncashed refund check and a copy of your divorce decree showing how the refund is to be allocated.


Tips for next year

To receive your refund more quickly, consider requesting your refund through direct deposit. You can even request that your refund be distributed to separate accounts, such as checking, savings, or retirement accounts. To request this, use Form 8888, Direct Deposit of Refund to More Than One Account.

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 

Page Last Reviewed or Updated: 03-Mar-2014

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