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File Taxes For FreeFile taxes for free Publication 504 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. File taxes for free Tax questions. File taxes for free Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 504, such as legislation enacted after this publication was published, go to www. File taxes for free irs. File taxes for free gov/pub504. File taxes for free Reminders Relief from joint liability. File taxes for free In some cases, one spouse may be relieved of joint liability for tax, interest, and penalties on a joint tax return. File taxes for free For more information, see Relief from joint liability under Married Filing Jointly. File taxes for free Social security numbers for dependents. File taxes for free You must include on your tax return the taxpayer identification number (generally the social security number) of every person for whom you claim an exemption. File taxes for free See Exemptions for Dependents under Exemptions, later. File taxes for free Individual taxpayer identification number (ITIN). File taxes for free The IRS will issue an ITIN to a nonresident or resident alien who does not have and is not eligible to get a social security number (SSN). File taxes for free To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. File taxes for free It takes about 6 to 10 weeks to get an ITIN. File taxes for free The ITIN is entered wherever an SSN is requested on a tax return. File taxes for free If you are required to include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN. File taxes for free Change of address. File taxes for free If you change your mailing address, be sure to notify the Internal Revenue Service. File taxes for free You can use Form 8822, Change of Address. File taxes for free Mail it to the Internal Revenue Service Center for your old address. File taxes for free (Addresses for the Service Centers are on the back of the form. File taxes for free ) Change of name. File taxes for free If you change your name, be sure to notify the Social Security Administration using Form SS-5, Application for a Social Security Card. File taxes for free Change of withholding. File taxes for free If you have been claiming a withholding exemption for your spouse, and you divorce or legally separate, you must give your employer a new Form W-4, Employee's Withholding Allowance Certificate, within 10 days after the divorce or separation showing the correct number of exemptions. File taxes for free Photographs of missing children. File taxes for free The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File taxes for free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File taxes for free You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File taxes for free Introduction This publication explains tax rules that apply if you are divorced or separated from your spouse. File taxes for free It covers general filing information and can help you choose your filing status. File taxes for free It also can help you decide which exemptions you are entitled to claim, including exemptions for dependents. File taxes for free The publication also discusses payments and transfers of property that often occur as a result of divorce and how you must treat them on your tax return. File taxes for free Examples include alimony, child support, other court-ordered payments, property settlements, and transfers of individual retirement arrangements. File taxes for free In addition, this publication also explains deductions allowed for some of the costs of obtaining a divorce and how to handle tax withholding and estimated tax payments. File taxes for free The last part of the publication explains special rules that may apply to persons who live in community property states. File taxes for free Comments and suggestions. File taxes for free We welcome your comments about this publication and your suggestions for future editions. File taxes for free You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File taxes for free NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. File taxes for free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File taxes for free You can send your comments from www. File taxes for free irs. File taxes for free gov/formspubs/. File taxes for free Click on “More Information. File taxes for free ”and then on “Comment on Tax Forms and Publications”. File taxes for free Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File taxes for free Ordering forms and publications. File taxes for free Visit www. File taxes for free irs. File taxes for free gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File taxes for free Internal Revenue Service 1201 N. File taxes for free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File taxes for free If you have a tax question, check the information available on IRS. File taxes for free gov or call 1-800-829-1040. File taxes for free We cannot answer tax questions sent to either of the above addresses. File taxes for free Useful Items - You may want to see: Publications 501 Exemptions, Standard Deduction, and Filing Information 544 Sales and Other Dispositions of Assets 555 Community Property 590 Individual Retirement Arrangements (IRAs) 971 Innocent Spouse Relief Form (and Instructions) 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent 8379 Injured Spouse Allocation 8857 Request for Innocent Spouse Relief See How To Get Tax Help near the end of this publication for information about getting publications and forms. File taxes for free Prev Up Next Home More Online Publications
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