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Efile 2009 Taxes

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Efile 2009 Taxes

Efile 2009 taxes 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. Efile 2009 taxes Equitable relief. Efile 2009 taxes Earned income. Efile 2009 taxes Trade or business income. Efile 2009 taxes Partnership income or loss. Efile 2009 taxes Separate property income. Efile 2009 taxes Social security benefits. Efile 2009 taxes Other income. Efile 2009 taxes 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. Efile 2009 taxes 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. Efile 2009 taxes You have only one domicile even if you have more than one home. Efile 2009 taxes 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. Efile 2009 taxes The question of your domicile is mainly a matter of your intention as indicated by your actions. Efile 2009 taxes You must be able to show that you intend a given place or state to be your permanent home. Efile 2009 taxes If you move into or out of a community property state during the year, you may or may not have community income. Efile 2009 taxes 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. Efile 2009 taxes Amount of time spent. Efile 2009 taxes    The amount of time spent in one place does not always explain the difference between home and domicile. Efile 2009 taxes A temporary home or residence may continue for months or years while a domicile may be established the first moment you occupy the property. Efile 2009 taxes Your intent is the determining factor in proving where you have your domicile. Efile 2009 taxes    Note. Efile 2009 taxes When this publication refers to where you live, it means your domicile. Efile 2009 taxes 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. Efile 2009 taxes 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. Efile 2009 taxes You each must attach your Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. Efile 2009 taxes 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. Efile 2009 taxes The following is a summary of the general rules. Efile 2009 taxes These rules are also shown in Table 1. Efile 2009 taxes Community property. Efile 2009 taxes    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. Efile 2009 taxes That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. Efile 2009 taxes That cannot be identified as separate property. Efile 2009 taxes Community income. Efile 2009 taxes    Generally, community income is income from: Community property. Efile 2009 taxes 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. Efile 2009 taxes Real estate that is treated as community property under the laws of the state where the property is located. Efile 2009 taxes Note Separate property. Efile 2009 taxes    Generally, separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). Efile 2009 taxes Money earned while domiciled in a noncommunity property state. Efile 2009 taxes 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). Efile 2009 taxes 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). Efile 2009 taxes 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. Efile 2009 taxes The part of property bought with separate funds, if part was bought with community funds and part with separate funds. Efile 2009 taxes Separate income. Efile 2009 taxes    Generally, income from separate property is the separate income of the spouse (or the registered domestic partner) who owns the property. Efile 2009 taxes    In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. Efile 2009 taxes Table 1. Efile 2009 taxes 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. Efile 2009 taxes (Includes the part of property bought with community property funds if part was bought with community funds and part with separate funds. Efile 2009 taxes ) That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. Efile 2009 taxes That cannot be identified as separate property. Efile 2009 taxes Separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). Efile 2009 taxes Money earned while domiciled in a noncommunity property state. Efile 2009 taxes Property either of you received as a gift or inherited separately during your marriage (or registered domestic partnership). Efile 2009 taxes Property bought with separate funds, or exchanged for separate property, during your marriage (or registered domestic partnership). Efile 2009 taxes 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. Efile 2009 taxes The part of property bought with separate funds, if part was bought with community funds and part with separate funds. Efile 2009 taxes Community income 1,2,3 is income from: Community property. Efile 2009 taxes 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. Efile 2009 taxes Real estate that is treated as community property under the laws of the state where the property is located. Efile 2009 taxes Separate income 1,2 is income from: Separate property which belongs to the spouse (or registered domestic partner) who owns the property. Efile 2009 taxes 1In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. Efile 2009 taxes 2Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year , later. Efile 2009 taxes In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. Efile 2009 taxes In other states, it is separate income. Efile 2009 taxes 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. Efile 2009 taxes See Community Property Laws Disregarded , later. Efile 2009 taxes 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. Efile 2009 taxes 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. Efile 2009 taxes See Community Property Laws Disregarded, later. Efile 2009 taxes Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year, later. Efile 2009 taxes In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. Efile 2009 taxes In other states, it is separate income. Efile 2009 taxes 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. Efile 2009 taxes Wages, earnings, and profits. Efile 2009 taxes    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. Efile 2009 taxes Dividends, interest, and rents. Efile 2009 taxes    Dividends, interest, and rents from community property are community income and must be evenly split. Efile 2009 taxes Dividends, interest, and rents from separate property are characterized in accordance with the discussion under Income from separate property , later. Efile 2009 taxes Example. Efile 2009 taxes 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. Efile 2009 taxes 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. Efile 2009 taxes Attach your Form 8958 to your Form 1040. Efile 2009 taxes Alimony received. Efile 2009 taxes    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. Efile 2009 taxes This is so because the payee spouse is already required to report half of the community income. Efile 2009 taxes See also Alimony paid , later. Efile 2009 taxes Gains and losses. Efile 2009 taxes    Gains and losses are classified as separate or community depending on how the property is held. Efile 2009 taxes For example, a loss on separate property, such as stock held separately, is a separate loss. Efile 2009 taxes 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. Efile 2009 taxes See Publication 544, Sales and Other Dispositions of Assets, for information on gains and losses. Efile 2009 taxes See Publication 547, Casualties, Disasters, and Thefts, for information on losses due to a casualty or theft. Efile 2009 taxes Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Efile 2009 taxes    There are several kinds of individual retirement arrangements (IRAs). Efile 2009 taxes They are traditional IRAs (including SEP-IRAs), SIMPLE IRAs, and Roth IRAs. Efile 2009 taxes IRAs and ESAs by law are deemed to be separate property. Efile 2009 taxes Therefore, taxable IRA and ESA distributions are separate property, even if the funds in the account would otherwise be community property. Efile 2009 taxes These distributions are wholly taxable to the spouse (or registered domestic partner) whose name is on the account. Efile 2009 taxes That spouse (or registered domestic partner) is also liable for any penalties and additional taxes on the distributions. Efile 2009 taxes Pensions. Efile 2009 taxes    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. Efile 2009 taxes See the example under Civil service retirement , later. Efile 2009 taxes These rules may vary between states. Efile 2009 taxes Check your state law. Efile 2009 taxes Lump-sum distributions. Efile 2009 taxes    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. Efile 2009 taxes For the 10-year tax option, you must disregard community property laws. Efile 2009 taxes For more information, see Publication 575, Pension and Annuity Income, and Form 4972, Tax on Lump-Sum Distributions. Efile 2009 taxes Civil service retirement. Efile 2009 taxes    For income tax purposes, community property laws apply to annuities payable under the Civil Service Retirement Act (CSRS) or Federal Employee Retirement System (FERS). Efile 2009 taxes   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. Efile 2009 taxes 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. Efile 2009 taxes   If a civil service annuity is a mixture of community income and separate income, it must be divided between the two kinds of income. Efile 2009 taxes 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. Efile 2009 taxes Example. Efile 2009 taxes Henry Wright retired this year after 30 years of civil service. Efile 2009 taxes He and his wife were domiciled in a community property state during the past 15 years. Efile 2009 taxes 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. Efile 2009 taxes If Mr. Efile 2009 taxes 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. Efile 2009 taxes Military retirement pay. Efile 2009 taxes    State community property laws apply to military retirement pay. Efile 2009 taxes 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. Efile 2009 taxes For example, military retirement pay for services performed during marriage and domicile in a community property state is community income. Efile 2009 taxes   Active military pay earned while married and domiciled in a community property state is also community income. Efile 2009 taxes This income is considered to be received half by the member of the Armed Forces and half by the spouse. Efile 2009 taxes Partnership income. Efile 2009 taxes    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. Efile 2009 taxes 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. Efile 2009 taxes Tax-exempt income. Efile 2009 taxes    For spouses, community income exempt from federal tax generally keeps its exempt status for both spouses. Efile 2009 taxes For example, under certain circumstances, income earned outside the United States is tax exempt. Efile 2009 taxes 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. Efile 2009 taxes Registered domestic partners should consult the particular exclusion provision to see if the exempt status applies to both. Efile 2009 taxes Income from separate property. Efile 2009 taxes    In some states, income from separate property is separate income. Efile 2009 taxes These states include Arizona, California, Nevada, New Mexico, and Washington. Efile 2009 taxes Other states characterize income from separate property as community income. Efile 2009 taxes These states include Idaho, Louisiana, Texas, and Wisconsin. Efile 2009 taxes Exemptions When you file separate returns, you must claim your own exemption amount for that year. Efile 2009 taxes (See your tax return instructions. Efile 2009 taxes ) You cannot divide the amount allowed as an exemption for a dependent between you and your spouse (or your registered domestic partner). Efile 2009 taxes 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. Efile 2009 taxes Example. Efile 2009 taxes Ron and Diane White have three dependent children and live in Nevada. Efile 2009 taxes If Ron and Diane file separately, only Ron can claim his own exemption, and only Diane can claim her own exemption. Efile 2009 taxes 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. Efile 2009 taxes They cannot each claim half of the total exemption amount for their three children. Efile 2009 taxes Deductions If you file separate returns, your deductions generally depend on whether the expenses involve community or separate income. Efile 2009 taxes Business and investment expenses. Efile 2009 taxes    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). Efile 2009 taxes Each of you is entitled to deduct one-half of the expenses on your separate returns. Efile 2009 taxes 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. Efile 2009 taxes    Other limits may also apply to business and investment expenses. Efile 2009 taxes For more information, see Publication 535, Business Expenses, and Publication 550, Investment Income and Expenses. Efile 2009 taxes Alimony paid. Efile 2009 taxes    Payments that may otherwise qualify as alimony are not deductible by the payer if they are the recipient spouse's part of community income. Efile 2009 taxes They are deductible as alimony only to the extent they are more than that spouse's part of community income. Efile 2009 taxes Example. Efile 2009 taxes You live in a community property state. Efile 2009 taxes You are separated but the special rules explained later under Spouses living apart all year do not apply. Efile 2009 taxes Under a written agreement, you pay your spouse $12,000 of your $20,000 total yearly community income. Efile 2009 taxes Your spouse receives no other community income. Efile 2009 taxes Under your state law, earnings of a spouse living separately and apart from the other spouse continue as community property. Efile 2009 taxes On your separate returns, each of you must report $10,000 of the total community income. Efile 2009 taxes In addition, your spouse must report $2,000 as alimony received. Efile 2009 taxes You can deduct $2,000 as alimony paid. Efile 2009 taxes IRA deduction. Efile 2009 taxes    Deductions for IRA contributions cannot be split between spouses (or registered domestic partners). Efile 2009 taxes The deduction for each spouse (or each registered domestic partner) is figured separately and without regard to community property laws. Efile 2009 taxes Personal expenses. Efile 2009 taxes   Expenses that are paid out of separate funds, such as medical expenses, are deductible by the spouse who pays them. Efile 2009 taxes If these expenses are paid from community funds, divide the deduction equally between you and your spouse. Efile 2009 taxes 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. Efile 2009 taxes Child tax credit. Efile 2009 taxes    You may be entitled to a child tax credit for each of your qualifying children. Efile 2009 taxes You must provide the name and identification number (usually the social security number) of each qualifying child on your return. Efile 2009 taxes See your tax return instructions for the maximum amount of the credit you can claim for each qualifying child. Efile 2009 taxes Limit on credit. Efile 2009 taxes    The credit is limited if your modified adjusted gross income (modified AGI) is above a certain amount. Efile 2009 taxes The amount at which the limitation (phaseout) begins depends on your filing status. Efile 2009 taxes Generally, your credit is limited to your tax liability unless you have three or more qualifying children. Efile 2009 taxes See your tax return instructions for more information. Efile 2009 taxes Self-employment tax. Efile 2009 taxes    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. Efile 2009 taxes The following rules only apply to persons married for federal tax purposes. Efile 2009 taxes Registered domestic partners report community income for self-employment tax purposes the same way they do for income tax purposes. Efile 2009 taxes Sole proprietorship. Efile 2009 taxes    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. Efile 2009 taxes Partnerships. Efile 2009 taxes    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. Efile 2009 taxes If both spouses are partners, any self-employment tax is allocated based on their distributive shares. Efile 2009 taxes Federal income tax withheld. Efile 2009 taxes    Report the credit for federal income tax withheld on community wages in the same manner as your wages. Efile 2009 taxes 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. Efile 2009 taxes Likewise, each registered domestic partner is entitled to credit for half the income tax withheld on those wages. Efile 2009 taxes Estimated tax payments. Efile 2009 taxes    In determining whether you must pay estimated tax, apply the estimated tax rules to your estimated income. Efile 2009 taxes These rules are explained in Publication 505. Efile 2009 taxes   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. Efile 2009 taxes   Whether you and your spouse pay estimated tax jointly or separately will not affect your choice of filing joint or separate income tax returns. Efile 2009 taxes   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. Efile 2009 taxes   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. Efile 2009 taxes   If you paid your estimated taxes separately, you get credit for only the estimated taxes you paid. Efile 2009 taxes Earned income credit. Efile 2009 taxes    You may be entitled to an earned income credit (EIC). Efile 2009 taxes You cannot claim this credit if your filing status is married filing separately. Efile 2009 taxes   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. Efile 2009 taxes That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. Efile 2009 taxes 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. Efile 2009 taxes The same rule applies to registered domestic partners. Efile 2009 taxes    This rule does not apply when determining your adjusted gross income (AGI) for the EIC. Efile 2009 taxes 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. Efile 2009 taxes   For more information about the EIC, see Publication 596, Earned Income Credit (EIC). Efile 2009 taxes Overpayments. Efile 2009 taxes    The amount of an overpayment on a joint return is allocated under the community property laws of the state in which you are domiciled. Efile 2009 taxes 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. Efile 2009 taxes 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. Efile 2009 taxes The portion allocated to the other spouse can be refunded. Efile 2009 taxes Community Property Laws Disregarded The following discussions are situations where special rules apply to community property and community income for spouses. Efile 2009 taxes These rules do not apply to registered domestic partners. Efile 2009 taxes Certain community income not treated as community income by one spouse. Efile 2009 taxes    Community property laws may not apply to an item of community income that you received but did not treat as community income. Efile 2009 taxes 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). Efile 2009 taxes Relief from liability arising from community property law. Efile 2009 taxes    You are not responsible for the tax relating to an item of community income if all the following conditions are met. Efile 2009 taxes You did not file a joint return for the tax year. Efile 2009 taxes You did not include an item of community income in gross income. Efile 2009 taxes 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. Efile 2009 taxes Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor. Efile 2009 taxes Your spouse's (or former spouse's) distributive share of partnership income. Efile 2009 taxes Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). Efile 2009 taxes Use the appropriate community property law to determine what is separate property. Efile 2009 taxes Any other income that belongs to your spouse (or former spouse) under community property law. Efile 2009 taxes You establish that you did not know of, and had no reason to know of, that community income. Efile 2009 taxes Under all facts and circumstances, it would not be fair to include the item of community income in your gross income. Efile 2009 taxes Requesting relief. Efile 2009 taxes    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. Efile 2009 taxes Equitable relief. Efile 2009 taxes    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. Efile 2009 taxes To request equitable relief, you must file Form 8857, Request for Innocent Spouse Relief. Efile 2009 taxes Also see Publication 971. Efile 2009 taxes Spousal agreements. Efile 2009 taxes    In some states a married couple may enter into an agreement that affects the status of property or income as community or separate property. Efile 2009 taxes Check your state law to determine how it affects you. Efile 2009 taxes Nonresident alien spouse. Efile 2009 taxes    If you are a U. Efile 2009 taxes S. Efile 2009 taxes citizen or resident alien and you choose to treat your nonresident alien spouse as a U. Efile 2009 taxes S. Efile 2009 taxes resident for tax purposes and you are domiciled in a community property state or country, use the community property rules. Efile 2009 taxes You must file a joint return for the year you make the choice. Efile 2009 taxes You can file separate returns in later years. Efile 2009 taxes For details on making this choice, see Publication 519, U. Efile 2009 taxes S. Efile 2009 taxes Tax Guide for Aliens. Efile 2009 taxes   If you are a U. Efile 2009 taxes S. Efile 2009 taxes citizen or resident alien and do not choose to treat your nonresident alien spouse as a U. Efile 2009 taxes S. Efile 2009 taxes resident for tax purposes, treat your community income as explained next under Spouses living apart all year. Efile 2009 taxes However, you do not have to meet the four conditions discussed there. Efile 2009 taxes Spouses living apart all year. Efile 2009 taxes    If you are married at any time during the calendar year, special rules apply for reporting certain community income. Efile 2009 taxes You must meet all the following conditions for these special rules to apply. Efile 2009 taxes You and your spouse lived apart all year. Efile 2009 taxes You and your spouse did not file a joint return for a tax year beginning or ending in the calendar year. Efile 2009 taxes You and/or your spouse had earned income for the calendar year that is community income. Efile 2009 taxes 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. Efile 2009 taxes Do not take into account transfers satisfying child support obligations or transfers of very small amounts or value. Efile 2009 taxes If all these conditions are met, you and your spouse must report your community income as discussed next. Efile 2009 taxes See also Certain community income not treated as community income by one spouse , earlier. Efile 2009 taxes Earned income. Efile 2009 taxes    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. Efile 2009 taxes Earned income is wages, salaries, professional fees, and other pay for personal services. Efile 2009 taxes   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. Efile 2009 taxes Trade or business income. Efile 2009 taxes    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. Efile 2009 taxes Partnership income or loss. Efile 2009 taxes    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. Efile 2009 taxes Separate property income. Efile 2009 taxes    Treat income from the separate property of one spouse as the income of that spouse. Efile 2009 taxes Social security benefits. Efile 2009 taxes    Treat social security and equivalent railroad retirement benefits as the income of the spouse who receives the benefits. Efile 2009 taxes Other income. Efile 2009 taxes    Treat all other community income, such as dividends, interest, rents, royalties, or gains, as provided under your state's community property law. Efile 2009 taxes Example. Efile 2009 taxes George and Sharon were married throughout the year but did not live together at any time during the year. Efile 2009 taxes Both domiciles were in a community property state. Efile 2009 taxes They did not file a joint return or transfer any of their earned income between themselves. Efile 2009 taxes 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. Efile 2009 taxes (Some states treat income from separate property as separate income—check your state law. Efile 2009 taxes ) Sharon did not take part in George's consulting business. Efile 2009 taxes Ordinarily, on their separate returns they would each report $30,500, half the total community income of $61,000 ($26,500 + $34,500). Efile 2009 taxes 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. Efile 2009 taxes They each report on their returns only their own earnings and other income, and their share of the interest income from community property. Efile 2009 taxes George reports $26,500 and Sharon reports $34,500. Efile 2009 taxes Other separated spouses. Efile 2009 taxes    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. Efile 2009 taxes In some states, income earned after separation but before a decree of divorce continues to be community income. Efile 2009 taxes In other states, it is separate income. Efile 2009 taxes End of the Community The marital community may end in several ways. Efile 2009 taxes When the marital community ends, the community assets (money and property) are divided between the spouses. Efile 2009 taxes Similarly, a registered domestic partnership may end in several ways and the community assets must be divided between the registered domestic partners. Efile 2009 taxes Death of spouse. Efile 2009 taxes    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. Efile 2009 taxes 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). Efile 2009 taxes Example. Efile 2009 taxes Bob and Ann owned community property that had a basis of $80,000. Efile 2009 taxes When Bob died, his and Ann's community property had an FMV of $100,000. Efile 2009 taxes One-half of the FMV of their community interest was includible in Bob's estate. Efile 2009 taxes The basis of Ann's half of the property is $50,000 after Bob died (half of the $100,000 FMV). Efile 2009 taxes The basis of the other half to Bob's heirs is also $50,000. Efile 2009 taxes   For more information about the basis of assets, see Publication 551, Basis of Assets. Efile 2009 taxes    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. Efile 2009 taxes See Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, for additional information. Efile 2009 taxes Divorce or separation. Efile 2009 taxes    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. Efile 2009 taxes For registered domestic partners, an unequal division of community property in a property settlement may result in a gain or loss. Efile 2009 taxes For information on the tax consequences of the division of property under a property settlement or divorce decree, see Publication 504. Efile 2009 taxes   Each spouse (or each registered domestic partner) is taxed on half the community income for the part of the year before the community ends. Efile 2009 taxes However, see Spouses living apart all year , earlier. Efile 2009 taxes Any income received after the community ends is separate income. Efile 2009 taxes This separate income is taxable only to the spouse (or the registered domestic partner) to whom it belongs. Efile 2009 taxes   An absolute decree of divorce or annulment ends the marital community in all community property states. Efile 2009 taxes 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. Efile 2009 taxes ” However, you should check your state law for exceptions. Efile 2009 taxes   A decree of legal separation or of separate maintenance may or may not end the marital community. Efile 2009 taxes The court issuing the decree may terminate the marital community and divide the property between the spouses. Efile 2009 taxes   A separation agreement may divide the community property between you and your spouse. Efile 2009 taxes It may provide that this property, along with future earnings and property acquired, will be separate property. Efile 2009 taxes This agreement may end the community. Efile 2009 taxes   In some states, the marital community ends when the spouses permanently separate, even if there is no formal agreement. Efile 2009 taxes Check your state law. Efile 2009 taxes   If you are a registered domestic partner, you should check your state law to determine when the community ends. Efile 2009 taxes 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. Efile 2009 taxes Those spouses must report their community income as explained in that discussion. Efile 2009 taxes Joint Return Versus Separate Returns Ordinarily, filing a joint return will give you a greater tax advantage than filing a separate return. Efile 2009 taxes But in some cases, your combined income tax on separate returns may be less than it would be on a joint return. Efile 2009 taxes This discussion concerning joint versus separate returns does not apply to registered domestic partners. Efile 2009 taxes The following rules apply if your filing status is married filing separately. Efile 2009 taxes You should itemize deductions if your spouse itemizes deductions, because you cannot claim the standard deduction. Efile 2009 taxes You cannot take the credit for child and dependent care expenses in most instances. Efile 2009 taxes You cannot take the earned income credit. Efile 2009 taxes You cannot exclude any interest income from qualified U. Efile 2009 taxes S. Efile 2009 taxes savings bonds that you used for higher education expenses. Efile 2009 taxes You cannot take the credit for the elderly or the disabled unless you lived apart from your spouse all year. Efile 2009 taxes 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. Efile 2009 taxes You cannot deduct interest paid on a qualified student loan. Efile 2009 taxes You cannot take the education credits. Efile 2009 taxes You may have a smaller child tax credit than you would on a joint return. Efile 2009 taxes You cannot take the exclusion or credit for adoption expenses in most instances. Efile 2009 taxes Figure your tax both on a joint return and on separate returns under the community property laws of your state. Efile 2009 taxes You can then compare the tax figured under both methods and use the one that results in less tax. Efile 2009 taxes 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. Efile 2009 taxes 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. Efile 2009 taxes 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. Efile 2009 taxes ). Efile 2009 taxes The same reporting rule applies to registered domestic partners. Efile 2009 taxes 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. Efile 2009 taxes 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. Efile 2009 taxes Form 8958 is used for married spouses in community property states who choose to file married filing separately. Efile 2009 taxes Form 8958 is also used for registered domestic partners who are domiciled in Nevada, Washington, or California. Efile 2009 taxes 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. Efile 2009 taxes Extension of time to file. Efile 2009 taxes    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. Efile 2009 taxes 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. Efile 2009 taxes 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. Efile 2009 taxes Free help with your tax return. Efile 2009 taxes    You can get free help preparing your return nationwide from IRS-certified volunteers. Efile 2009 taxes The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Efile 2009 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Efile 2009 taxes 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. Efile 2009 taxes In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Efile 2009 taxes To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Efile 2009 taxes gov, download the IRS2Go app, or call 1-800-906-9887. Efile 2009 taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Efile 2009 taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Efile 2009 taxes aarp. Efile 2009 taxes org/money/taxaide or call 1-888-227-7669. Efile 2009 taxes For more information on these programs, go to IRS. Efile 2009 taxes gov and enter “VITA” in the search box. Efile 2009 taxes Internet. Efile 2009 taxes    IRS. Efile 2009 taxes gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Efile 2009 taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Efile 2009 taxes 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. Efile 2009 taxes Check the status of your 2013 refund with the Where's My Refund? application on IRS. Efile 2009 taxes gov or download the IRS2Go app and select the Refund Status option. Efile 2009 taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Efile 2009 taxes 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. Efile 2009 taxes You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Efile 2009 taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Efile 2009 taxes Use the Interactive Tax Assistant (ITA) to research your tax questions. Efile 2009 taxes No need to wait on the phone or stand in line. Efile 2009 taxes 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. Efile 2009 taxes When you reach the response screen, you can print the entire interview and the final response for your records. Efile 2009 taxes New subject areas are added on a regular basis. Efile 2009 taxes  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Efile 2009 taxes gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Efile 2009 taxes You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Efile 2009 taxes The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Efile 2009 taxes 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. Efile 2009 taxes 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. Efile 2009 taxes You can also ask the IRS to mail a return or an account transcript to you. Efile 2009 taxes Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Efile 2009 taxes gov or by calling 1-800-908-9946. Efile 2009 taxes Tax return and tax account transcripts are generally available for the current year and the past three years. Efile 2009 taxes Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Efile 2009 taxes Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Efile 2009 taxes 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. Efile 2009 taxes Check the status of your amended return using Where's My Amended Return? Go to IRS. Efile 2009 taxes gov and enter Where's My Amended Return? in the search box. Efile 2009 taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Efile 2009 taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Efile 2009 taxes Make a payment using one of several safe and convenient electronic payment options available on IRS. Efile 2009 taxes gov. Efile 2009 taxes Select the Payment tab on the front page of IRS. Efile 2009 taxes gov for more information. Efile 2009 taxes Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Efile 2009 taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. Efile 2009 taxes gov. Efile 2009 taxes 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. Efile 2009 taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Efile 2009 taxes gov. Efile 2009 taxes Request an Electronic Filing PIN by going to IRS. Efile 2009 taxes gov and entering Electronic Filing PIN in the search box. Efile 2009 taxes Download forms, instructions and publications, including accessible versions for people with disabilities. Efile 2009 taxes Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Efile 2009 taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Efile 2009 taxes An employee can answer questions about your tax account or help you set up a payment plan. Efile 2009 taxes Before you visit, check the Office Locator on IRS. Efile 2009 taxes gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Efile 2009 taxes If you have a special need, such as a disability, you can request an appointment. Efile 2009 taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Efile 2009 taxes Apply for an Employer Identification Number (EIN). Efile 2009 taxes Go to IRS. Efile 2009 taxes gov and enter Apply for an EIN in the search box. Efile 2009 taxes Read the Internal Revenue Code, regulations, or other official guidance. Efile 2009 taxes Read Internal Revenue Bulletins. Efile 2009 taxes Sign up to receive local and national tax news and more by email. Efile 2009 taxes Just click on “subscriptions” above the search box on IRS. Efile 2009 taxes gov and choose from a variety of options. Efile 2009 taxes    Phone. Efile 2009 taxes You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Efile 2009 taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Efile 2009 taxes Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Efile 2009 taxes gov, or download the IRS2Go app. Efile 2009 taxes 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. Efile 2009 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Efile 2009 taxes Most VITA and TCE sites offer free electronic filing. Efile 2009 taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Efile 2009 taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Efile 2009 taxes 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. Efile 2009 taxes 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. Efile 2009 taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Efile 2009 taxes Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Efile 2009 taxes 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. Efile 2009 taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Efile 2009 taxes Note, the above information is for our automated hotline. Efile 2009 taxes 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. Efile 2009 taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Efile 2009 taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Efile 2009 taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Efile 2009 taxes 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). Efile 2009 taxes You should receive your order within 10 business days. Efile 2009 taxes Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Efile 2009 taxes 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. Efile 2009 taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Efile 2009 taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Efile 2009 taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service. Efile 2009 taxes    Walk-in. Efile 2009 taxes You can find a selection of forms, publications and services — in-person. Efile 2009 taxes Products. Efile 2009 taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Efile 2009 taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Efile 2009 taxes Services. Efile 2009 taxes You can walk in to your local TAC for face-to-face tax help. Efile 2009 taxes An employee can answer questions about your tax account or help you set up a payment plan. Efile 2009 taxes Before visiting, use the Office Locator tool on IRS. Efile 2009 taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Efile 2009 taxes    Mail. Efile 2009 taxes You can send your order for forms, instructions, and publications to the address below. Efile 2009 taxes You should receive a response within 10 business days after your request is received. Efile 2009 taxes Internal Revenue Service 1201 N. Efile 2009 taxes Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. Efile 2009 taxes The Taxpayer Advocate Service (TAS) is your voice at the IRS. Efile 2009 taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Efile 2009 taxes   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Efile 2009 taxes 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. Efile 2009 taxes You face (or your business is facing) an immediate threat of adverse action. Efile 2009 taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Efile 2009 taxes   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. Efile 2009 taxes Here's why we can help: TAS is an independent organization within the IRS. Efile 2009 taxes Our advocates know how to work with the IRS. Efile 2009 taxes Our services are free and tailored to meet your needs. Efile 2009 taxes We have offices in every state, the District of Columbia, and Puerto Rico. Efile 2009 taxes   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. Efile 2009 taxes irs. Efile 2009 taxes gov/advocate, or call us toll-free at 1-877-777-4778. Efile 2009 taxes   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Efile 2009 taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Efile 2009 taxes irs. Efile 2009 taxes gov/sams. Efile 2009 taxes 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. Efile 2009 taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Efile 2009 taxes Visit www. Efile 2009 taxes irs. Efile 2009 taxes gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List. Efile 2009 taxes Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Hurricane Isaac in Mississippi

LA/MS-2012-14, Sept. 5, 2012

Updated 10/01/12 to include Copiah, Franklin, Jefferson, Jones and Lamar counties.

Updated 9/10/12 to include Adams, Amite, Clarke, Forrest, George, Hinds, Lincoln, Marion, Pike, Stone, Walthall, Warren and Wilkinson counties.

NEW ORLEANS — Victims of Hurricane Isaac that began on Aug. 26, 2012 in parts of Mississippi may qualify for tax relief from the Internal Revenue Service.

Following recent disaster declarations for individual assistance issued by the Federal Emergency Management Agency, the IRS announced today that affected taxpayers in Mississippi will receive tax relief, and other locations may be added in coming days based on additional damage assessments by FEMA.

The President has declared the counties of Adams, Amite, Clarke, Copiah, Forrest, Franklin, George, Hancock, Harrison, Hinds, Jackson, Jefferson, Jones, Lamar, Lincoln, Marion, Pearl River, Pike, Stone, Walthall, Warren and Wilkinson a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 26, and on or before Jan. 11, 2013, have been postponed to Jan. 11, 2013. This includes the quarterly estimated tax payment due on Sept. 17, 2012.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 26, and on or before Sept. 10, as long as the deposits are made by Sept. 10, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitutes a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and is entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Jan. 11, 2013, to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 26 and on or before Jan. 11, 2013.

The IRS also gives affected taxpayers until Jan. 11, 2013, to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 26 and on or before Jan. 11, 2013.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 26 and on or before Sept. 10 provided the taxpayer makes these deposits by Sept. 10.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “MISSISSIPPI/HURRICANE ISAAC” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, IRS.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Page Last Reviewed or Updated: 14-Aug-2013

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