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File Your State Taxes Online For Free

File your state taxes online for free Index A Accrual period, Accrual period. File your state taxes online for free Acquisition premium, Acquisition premium. File your state taxes online for free Adjusted issue price, Adjusted issue price. File your state taxes online for free Assistance (see Tax help) B Backup withholding, Backup Withholding Bearer bonds and coupons, Bearer Bonds and Coupons Brokers (see Information for brokers and other middlemen) C Certificates of deposit, Certificates of Deposit Comments and suggestions, Comments and suggestions. File your state taxes online for free Contingent payment debt instruments, Contingent Payment Debt Instruments D Debt instrument, Debt instrument. File your state taxes online for free Debt instruments Long-term, Long-Term Debt Instruments Short-term, Short-Term Obligations Redeemed at Maturity Debt instruments and coupons purchased after 1984, Debt Instruments and Coupons Purchased After 1984 Debt instruments and coupons purchased after July 1, 1982, and before 1985, Debt Instruments and Coupons Purchased After July 1, 1982, and Before 1985 Debt instruments issued after 1954, corporate, Corporate Debt Instruments Issued After 1954 and Before May 28, 1969, and Government Debt Instruments Issued After 1954 and Before July 2, 1982 Debt instruments issued after 1984, Debt Instruments Issued After 1984 Debt instruments issued after July 1, 1982, Debt Instruments Issued After July 1, 1982, and Before 1985 Debt instruments issued after May 27, 1969, corporate, Corporate Debt Instruments Issued After May 27, 1969, and Before July 2, 1982 Debt instruments not on the OID list, Debt Instruments Not on the OID List Debt Instruments on the OID list, Debt Instruments on the OID List Definitions, Definitions Accrual period, Accrual period. File your state taxes online for free Acquisition premium, Acquisition premium. File your state taxes online for free Adjusted issue price, Adjusted issue price. File your state taxes online for free Debt instrument, Debt instrument. File your state taxes online for free Issue price, Issue price. File your state taxes online for free Market discount, Market discount. File your state taxes online for free Original issue discount (OID), Original issue discount (OID). File your state taxes online for free Premium, Premium. File your state taxes online for free Qualified stated interest, Qualified stated interest. File your state taxes online for free Stated redemption price at maturity, Stated redemption price at maturity. File your state taxes online for free Yield to maturity, Yield to maturity (YTM). File your state taxes online for free E Electronic payee statements, Electronic payee statements. File your state taxes online for free F Form 1099-OID, Form 1099-OID. File your state taxes online for free Free tax services, Free help with your tax return. File your state taxes online for free H Help (see Tax help) I Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments Information for brokers and other middlemen, Information for Brokers and Other Middlemen Information for owners of OID debt instruments, Information for Owners of OID Debt Instruments Issue price, Issue price. File your state taxes online for free Issuers of OID debt instruments, Instructions for, Instructions for issuers of OID debt instruments. File your state taxes online for free L Long-term debt instruments, Long-Term Debt Instruments M Market discount, Market discount. File your state taxes online for free O OID list, Debt Instruments on, Debt Instruments on the OID List OID on long-term debt instruments, figuring, Figuring OID on Long-Term Debt Instruments OID on stripped bonds and coupons, figuring, Figuring OID on Stripped Bonds and Coupons OID, figuring, Figuring OID. File your state taxes online for free Using section I, Using Section I. File your state taxes online for free Using the income tax regulations, Using the income tax regulations. File your state taxes online for free Original issue discount (OID), Original issue discount (OID). File your state taxes online for free Owners of OID debt instruments, information for, Information for Owners of OID Debt Instruments P Premium, Premium. File your state taxes online for free Publications (see Tax help) Q Qualified stated interest, Qualified stated interest. File your state taxes online for free R REMIC and CDO information reporting requirements, REMIC and CDO information reporting requirements. File your state taxes online for free S Section I, Section I. File your state taxes online for free Section II, Section II. File your state taxes online for free Section III, Section III. File your state taxes online for free Short-term obligations redeemed at maturity, Short-Term Obligations Redeemed at Maturity Stated redemption price at maturity, Stated redemption price at maturity. File your state taxes online for free Stripped bonds and coupons, figuring OID, Figuring OID on Stripped Bonds and Coupons Suggestions, Comments and, Comments and suggestions. File your state taxes online for free T Tax help, How To Get Tax Help Y Yield to maturity, Yield to maturity (YTM). File your state taxes online for free , Yield to maturity (YTM). File your state taxes online for free Prev  Up     Home   More Online Publications
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File your state taxes online for free Publication 555 - Main Content Table of Contents Domicile Community or Separate Property and Income Identifying Income, Deductions, and CreditsIncome Exemptions Deductions Credits, Taxes, and Payments Community Property Laws DisregardedRequesting relief. File your state taxes online for free Equitable relief. File your state taxes online for free Earned income. File your state taxes online for free Trade or business income. File your state taxes online for free Partnership income or loss. File your state taxes online for free Separate property income. File your state taxes online for free Social security benefits. File your state taxes online for free Other income. File your state taxes online for free End of the Community Preparing a Federal Income Tax ReturnJoint Return Versus Separate Returns Separate Return Preparation How To Get Tax HelpLow Income Taxpayer Clinics Domicile Whether you have community property and community income depends on the state where you are domiciled. File your state taxes online for free If you and your spouse (or your registered domestic partner) have different domiciles, check the laws of each to see whether you have community property or community income. File your state taxes online for free You have only one domicile even if you have more than one home. File your state taxes online for free Your domicile is a permanent legal home that you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. File your state taxes online for free The question of your domicile is mainly a matter of your intention as indicated by your actions. File your state taxes online for free You must be able to show that you intend a given place or state to be your permanent home. File your state taxes online for free If you move into or out of a community property state during the year, you may or may not have community income. File your state taxes online for free Factors considered in determining domicile include: Where you pay state income tax, Where you vote, Location of property you own, Your citizenship, Length of residence, and Business and social ties to the community. File your state taxes online for free Amount of time spent. File your state taxes online for free    The amount of time spent in one place does not always explain the difference between home and domicile. File your state taxes online for free A temporary home or residence may continue for months or years while a domicile may be established the first moment you occupy the property. File your state taxes online for free Your intent is the determining factor in proving where you have your domicile. File your state taxes online for free    Note. File your state taxes online for free When this publication refers to where you live, it means your domicile. File your state taxes online for free Community or Separate Property and Income If you file a federal tax return separately from your spouse, you must report half of all community income and all of your separate income. File your state taxes online for free Likewise, a registered domestic partner must report half of all community income and all of his or her separate income on his or her federal tax return. File your state taxes online for free You each must attach your Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. File your state taxes online for free Generally, the laws of the state in which you are domiciled govern whether you have community property and community income or separate property and separate income for federal tax purposes. File your state taxes online for free The following is a summary of the general rules. File your state taxes online for free These rules are also shown in Table 1. File your state taxes online for free Community property. File your state taxes online for free    Generally, community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. File your state taxes online for free That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. File your state taxes online for free That cannot be identified as separate property. File your state taxes online for free Community income. File your state taxes online for free    Generally, community income is income from: Community property. File your state taxes online for free Salaries, wages, and other pay received for the services performed by you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. File your state taxes online for free Real estate that is treated as community property under the laws of the state where the property is located. File your state taxes online for free Note Separate property. File your state taxes online for free    Generally, separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). File your state taxes online for free Money earned while domiciled in a noncommunity property state. File your state taxes online for free Property that you or your spouse (or your registered domestic partner) received separately as a gift or inheritance during your marriage (or registered domestic partnership). File your state taxes online for free Property that you or your spouse (or your registered domestic partner) bought with separate funds, or acquired in exchange for separate property, during your marriage (or registered domestic partnership). File your state taxes online for free Property that you and your spouse (or your registered domestic partner) converted from community property to separate property through an agreement valid under state law. File your state taxes online for free The part of property bought with separate funds, if part was bought with community funds and part with separate funds. File your state taxes online for free Separate income. File your state taxes online for free    Generally, income from separate property is the separate income of the spouse (or the registered domestic partner) who owns the property. File your state taxes online for free    In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. File your state taxes online for free Table 1. File your state taxes online for free General Rules — Property and Income: Community or Separate? Community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. File your state taxes online for free (Includes the part of property bought with community property funds if part was bought with community funds and part with separate funds. File your state taxes online for free ) That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. File your state taxes online for free That cannot be identified as separate property. File your state taxes online for free Separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). File your state taxes online for free Money earned while domiciled in a noncommunity property state. File your state taxes online for free Property either of you received as a gift or inherited separately during your marriage (or registered domestic partnership). File your state taxes online for free Property bought with separate funds, or exchanged for separate property, during your marriage (or registered domestic partnership). File your state taxes online for free Property that you and your spouse (or your registered domestic partner) agreed to convert from community to separate property through an agreement valid under state law. File your state taxes online for free The part of property bought with separate funds, if part was bought with community funds and part with separate funds. File your state taxes online for free Community income 1,2,3 is income from: Community property. File your state taxes online for free Salaries, wages, or pay for services of you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. File your state taxes online for free Real estate that is treated as community property under the laws of the state where the property is located. File your state taxes online for free Separate income 1,2 is income from: Separate property which belongs to the spouse (or registered domestic partner) who owns the property. File your state taxes online for free 1In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. File your state taxes online for free 2Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year , later. File your state taxes online for free In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. File your state taxes online for free In other states, it is separate income. File your state taxes online for free 3Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. File your state taxes online for free See Community Property Laws Disregarded , later. File your state taxes online for free Identifying Income, Deductions, and Credits If you file separate returns, you and your spouse (or your registered domestic partner) each must attach your Form 8958 to your Form 1040 to identify your community and separate income, deductions, credits, and other return amounts according to the laws of your state. File your state taxes online for free Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. File your state taxes online for free See Community Property Laws Disregarded, later. File your state taxes online for free Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year, later. File your state taxes online for free In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. File your state taxes online for free In other states, it is separate income. File your state taxes online for free Income The following is a discussion of the general effect of community property laws on the federal income tax treatment of certain items of income. File your state taxes online for free Wages, earnings, and profits. File your state taxes online for free    A spouse's (or your registered domestic partner's) wages, earnings, and net profits from a sole proprietorship are community income and must be evenly split. File your state taxes online for free Dividends, interest, and rents. File your state taxes online for free    Dividends, interest, and rents from community property are community income and must be evenly split. File your state taxes online for free Dividends, interest, and rents from separate property are characterized in accordance with the discussion under Income from separate property , later. File your state taxes online for free Example. File your state taxes online for free If you and your spouse (or your registered domestic partner) buy a bond that is considered community property under your state laws, half the bond interest belongs to you and half belongs to your spouse. File your state taxes online for free You each must show the bond interest and the split of that interest on your Form 8958, and report half the interest on your Form 1040. File your state taxes online for free Attach your Form 8958 to your Form 1040. File your state taxes online for free Alimony received. File your state taxes online for free    Alimony or separate maintenance payments made prior to divorce are taxable to the payee spouse only to the extent they exceed 50% (his or her share) of the reportable community income. File your state taxes online for free This is so because the payee spouse is already required to report half of the community income. File your state taxes online for free See also Alimony paid , later. File your state taxes online for free Gains and losses. File your state taxes online for free    Gains and losses are classified as separate or community depending on how the property is held. File your state taxes online for free For example, a loss on separate property, such as stock held separately, is a separate loss. File your state taxes online for free On the other hand, a loss on community property, such as a casualty loss to your home held as community property, is a community loss. File your state taxes online for free See Publication 544, Sales and Other Dispositions of Assets, for information on gains and losses. File your state taxes online for free See Publication 547, Casualties, Disasters, and Thefts, for information on losses due to a casualty or theft. File your state taxes online for free Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). File your state taxes online for free    There are several kinds of individual retirement arrangements (IRAs). File your state taxes online for free They are traditional IRAs (including SEP-IRAs), SIMPLE IRAs, and Roth IRAs. File your state taxes online for free IRAs and ESAs by law are deemed to be separate property. File your state taxes online for free Therefore, taxable IRA and ESA distributions are separate property, even if the funds in the account would otherwise be community property. File your state taxes online for free These distributions are wholly taxable to the spouse (or registered domestic partner) whose name is on the account. File your state taxes online for free That spouse (or registered domestic partner) is also liable for any penalties and additional taxes on the distributions. File your state taxes online for free Pensions. File your state taxes online for free    Generally, distributions from pensions will be characterized as community or separate income depending on the respective periods of participation in the pension while married (or during the registered domestic partnership) and domiciled in a community property state or in a noncommunity property state during the total period of participation in the pension. File your state taxes online for free See the example under Civil service retirement , later. File your state taxes online for free These rules may vary between states. File your state taxes online for free Check your state law. File your state taxes online for free Lump-sum distributions. File your state taxes online for free    If you were born before January 2, 1936, and receive a lump-sum distribution from a qualified retirement plan, you may be able to choose an optional method of figuring the tax on the distribution. File your state taxes online for free For the 10-year tax option, you must disregard community property laws. File your state taxes online for free For more information, see Publication 575, Pension and Annuity Income, and Form 4972, Tax on Lump-Sum Distributions. File your state taxes online for free Civil service retirement. File your state taxes online for free    For income tax purposes, community property laws apply to annuities payable under the Civil Service Retirement Act (CSRS) or Federal Employee Retirement System (FERS). File your state taxes online for free   Whether a civil service annuity is separate or community income depends on your marital status (or your status as a registered domestic partner) and domicile of the employee when the services were performed for which the annuity is paid. File your state taxes online for free Even if you now live in a noncommunity property state and you receive a civil service annuity, it may be community income if it is based on services you performed while married (or during the registered domestic partnership) and domiciled in a community property state. File your state taxes online for free   If a civil service annuity is a mixture of community income and separate income, it must be divided between the two kinds of income. File your state taxes online for free The division is based on the employee's domicile and marital status (or registered domestic partnership) in community and noncommunity property states during his or her periods of service. File your state taxes online for free Example. File your state taxes online for free Henry Wright retired this year after 30 years of civil service. File your state taxes online for free He and his wife were domiciled in a community property state during the past 15 years. File your state taxes online for free Since half the service was performed while the Wrights were married and domiciled in a community property state, half the civil service retirement pay is considered to be community income. File your state taxes online for free If Mr. File your state taxes online for free Wright receives $1,000 a month in retirement pay, $500 is considered community income—half ($250) is his income and half ($250) is his wife's. File your state taxes online for free Military retirement pay. File your state taxes online for free    State community property laws apply to military retirement pay. File your state taxes online for free Generally, the pay is either separate or community income based on the marital status and domicile of the couple while the member of the Armed Forces was in active military service. File your state taxes online for free For example, military retirement pay for services performed during marriage and domicile in a community property state is community income. File your state taxes online for free   Active military pay earned while married and domiciled in a community property state is also community income. File your state taxes online for free This income is considered to be received half by the member of the Armed Forces and half by the spouse. File your state taxes online for free Partnership income. File your state taxes online for free    If an interest is held in a partnership, and income from the partnership is attributable to the efforts of either spouse (or registered domestic partner), the partnership income is community property. File your state taxes online for free If it is merely a passive investment in a separate property partnership, the partnership income will be characterized in accordance with the discussion under Income from separate property , later. File your state taxes online for free Tax-exempt income. File your state taxes online for free    For spouses, community income exempt from federal tax generally keeps its exempt status for both spouses. File your state taxes online for free For example, under certain circumstances, income earned outside the United States is tax exempt. File your state taxes online for free If you earned income and met the conditions that made it exempt, the income is also exempt for your spouse even though he or she may not have met the conditions. File your state taxes online for free Registered domestic partners should consult the particular exclusion provision to see if the exempt status applies to both. File your state taxes online for free Income from separate property. File your state taxes online for free    In some states, income from separate property is separate income. File your state taxes online for free These states include Arizona, California, Nevada, New Mexico, and Washington. File your state taxes online for free Other states characterize income from separate property as community income. File your state taxes online for free These states include Idaho, Louisiana, Texas, and Wisconsin. File your state taxes online for free Exemptions When you file separate returns, you must claim your own exemption amount for that year. File your state taxes online for free (See your tax return instructions. File your state taxes online for free ) You cannot divide the amount allowed as an exemption for a dependent between you and your spouse (or your registered domestic partner). File your state taxes online for free When community funds provide support for more than one person, each of whom otherwise qualifies as a dependent, you and your spouse (or your registered domestic partner) may divide the number of dependency exemptions as explained in the following example. File your state taxes online for free Example. File your state taxes online for free Ron and Diane White have three dependent children and live in Nevada. File your state taxes online for free If Ron and Diane file separately, only Ron can claim his own exemption, and only Diane can claim her own exemption. File your state taxes online for free Ron and Diane can agree that one of them will claim the exemption for one, two, or all of their children and the other will claim any remaining exemptions. File your state taxes online for free They cannot each claim half of the total exemption amount for their three children. File your state taxes online for free Deductions If you file separate returns, your deductions generally depend on whether the expenses involve community or separate income. File your state taxes online for free Business and investment expenses. File your state taxes online for free    If you file separate returns, expenses incurred to earn or produce community business or investment income are generally divided equally between you and your spouse (or your registered domestic partner). File your state taxes online for free Each of you is entitled to deduct one-half of the expenses on your separate returns. File your state taxes online for free Expenses incurred by a spouse (or registered domestic partner) to produce separate business or investment income is deductible by the spouse (or the registered domestic partner) who earns the corresponding separate business or investment income. File your state taxes online for free    Other limits may also apply to business and investment expenses. File your state taxes online for free For more information, see Publication 535, Business Expenses, and Publication 550, Investment Income and Expenses. File your state taxes online for free Alimony paid. File your state taxes online for free    Payments that may otherwise qualify as alimony are not deductible by the payer if they are the recipient spouse's part of community income. File your state taxes online for free They are deductible as alimony only to the extent they are more than that spouse's part of community income. File your state taxes online for free Example. File your state taxes online for free You live in a community property state. File your state taxes online for free You are separated but the special rules explained later under Spouses living apart all year do not apply. File your state taxes online for free Under a written agreement, you pay your spouse $12,000 of your $20,000 total yearly community income. File your state taxes online for free Your spouse receives no other community income. File your state taxes online for free Under your state law, earnings of a spouse living separately and apart from the other spouse continue as community property. File your state taxes online for free On your separate returns, each of you must report $10,000 of the total community income. File your state taxes online for free In addition, your spouse must report $2,000 as alimony received. File your state taxes online for free You can deduct $2,000 as alimony paid. File your state taxes online for free IRA deduction. File your state taxes online for free    Deductions for IRA contributions cannot be split between spouses (or registered domestic partners). File your state taxes online for free The deduction for each spouse (or each registered domestic partner) is figured separately and without regard to community property laws. File your state taxes online for free Personal expenses. File your state taxes online for free   Expenses that are paid out of separate funds, such as medical expenses, are deductible by the spouse who pays them. File your state taxes online for free If these expenses are paid from community funds, divide the deduction equally between you and your spouse. File your state taxes online for free Credits, Taxes, and Payments The following is a discussion of the general effect of community property laws on the treatment of certain credits, taxes, and payments on your separate return. File your state taxes online for free Child tax credit. File your state taxes online for free    You may be entitled to a child tax credit for each of your qualifying children. File your state taxes online for free You must provide the name and identification number (usually the social security number) of each qualifying child on your return. File your state taxes online for free See your tax return instructions for the maximum amount of the credit you can claim for each qualifying child. File your state taxes online for free Limit on credit. File your state taxes online for free    The credit is limited if your modified adjusted gross income (modified AGI) is above a certain amount. File your state taxes online for free The amount at which the limitation (phaseout) begins depends on your filing status. File your state taxes online for free Generally, your credit is limited to your tax liability unless you have three or more qualifying children. File your state taxes online for free See your tax return instructions for more information. File your state taxes online for free Self-employment tax. File your state taxes online for free    For the effect of community property laws on the income tax treatment of income from a sole proprietorship and partnerships, see Wages, earnings, and profits and Partnership income , earlier. File your state taxes online for free The following rules only apply to persons married for federal tax purposes. File your state taxes online for free Registered domestic partners report community income for self-employment tax purposes the same way they do for income tax purposes. File your state taxes online for free Sole proprietorship. File your state taxes online for free    With regard to net income from a trade or business (other than a partnership) that is community income, self-employment tax is imposed on the spouse carrying on the trade or business. File your state taxes online for free Partnerships. File your state taxes online for free    All of the distributive share of a married partner's income or loss from a partnership trade or business is attributable to the partner for computing any self-employment tax, even if a portion of the partner's distributive share of income or loss is community income or loss that is otherwise attributable to the partner's spouse for income tax purposes. File your state taxes online for free If both spouses are partners, any self-employment tax is allocated based on their distributive shares. File your state taxes online for free Federal income tax withheld. File your state taxes online for free    Report the credit for federal income tax withheld on community wages in the same manner as your wages. File your state taxes online for free If you and your spouse file separate returns on which each of you reports half the community wages, each of you is entitled to credit for half the income tax withheld on those wages. File your state taxes online for free Likewise, each registered domestic partner is entitled to credit for half the income tax withheld on those wages. File your state taxes online for free Estimated tax payments. File your state taxes online for free    In determining whether you must pay estimated tax, apply the estimated tax rules to your estimated income. File your state taxes online for free These rules are explained in Publication 505. File your state taxes online for free   If you think you may owe estimated tax and want to pay the tax separately (registered domestic partners must pay the tax separately), determine whether you must pay it by taking into account: Half the community income and deductions, All of your separate income and deductions, and Your own exemption and any exemptions for dependents that you may claim. File your state taxes online for free   Whether you and your spouse pay estimated tax jointly or separately will not affect your choice of filing joint or separate income tax returns. File your state taxes online for free   If you and your spouse paid estimated tax jointly but file separate income tax returns, either of you can claim all of the estimated tax paid, or you may divide it between you in any way that you agree upon. File your state taxes online for free   If you cannot agree on how to divide it, the estimated tax you can claim equals the total estimated tax paid times the tax shown on your separate return, divided by the total of the tax shown on your return and your spouse's return. File your state taxes online for free   If you paid your estimated taxes separately, you get credit for only the estimated taxes you paid. File your state taxes online for free Earned income credit. File your state taxes online for free    You may be entitled to an earned income credit (EIC). File your state taxes online for free You cannot claim this credit if your filing status is married filing separately. File your state taxes online for free   If you are married, but qualify to file as head of household under rules for married taxpayers living apart (see Publication 501, Exemptions, Standard Deduction, and Filing Information), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under community property laws. File your state taxes online for free That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. File your state taxes online for free Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. File your state taxes online for free The same rule applies to registered domestic partners. File your state taxes online for free    This rule does not apply when determining your adjusted gross income (AGI) for the EIC. File your state taxes online for free Your AGI includes that part of both your and your spouse's (or your registered domestic partner's) wages that you are required to include in gross income shown on your tax return. File your state taxes online for free   For more information about the EIC, see Publication 596, Earned Income Credit (EIC). File your state taxes online for free Overpayments. File your state taxes online for free    The amount of an overpayment on a joint return is allocated under the community property laws of the state in which you are domiciled. File your state taxes online for free If, under the laws of your state, community property is subject to premarital or other separate debts of either spouse, the full joint overpayment may be used to offset the obligation. File your state taxes online for free If, under the laws of your state, community property is not subject to premarital or other separate debts of either spouse, only the portion of the joint overpayment allocated to the spouse liable for the obligation can be used to offset that liability. File your state taxes online for free The portion allocated to the other spouse can be refunded. File your state taxes online for free Community Property Laws Disregarded The following discussions are situations where special rules apply to community property and community income for spouses. File your state taxes online for free These rules do not apply to registered domestic partners. File your state taxes online for free Certain community income not treated as community income by one spouse. File your state taxes online for free    Community property laws may not apply to an item of community income that you received but did not treat as community income. File your state taxes online for free You are responsible for reporting all of that income item if: You treat the item as if only you are entitled to the income, and You do not notify your spouse of the nature and amount of the income by the due date for filing the return (including extensions). File your state taxes online for free Relief from liability arising from community property law. File your state taxes online for free    You are not responsible for the tax relating to an item of community income if all the following conditions are met. File your state taxes online for free You did not file a joint return for the tax year. File your state taxes online for free You did not include an item of community income in gross income. File your state taxes online for free The item of community income you did not include is one of the following: Wages, salaries, and other compensation your spouse (or former spouse) received for services he or she performed as an employee. File your state taxes online for free Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor. File your state taxes online for free Your spouse's (or former spouse's) distributive share of partnership income. File your state taxes online for free Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). File your state taxes online for free Use the appropriate community property law to determine what is separate property. File your state taxes online for free Any other income that belongs to your spouse (or former spouse) under community property law. File your state taxes online for free You establish that you did not know of, and had no reason to know of, that community income. File your state taxes online for free Under all facts and circumstances, it would not be fair to include the item of community income in your gross income. File your state taxes online for free Requesting relief. File your state taxes online for free    For information on how and when to request relief from liabilities arising from community property laws, see Community Property Laws in Publication 971, Innocent Spouse Relief. File your state taxes online for free Equitable relief. File your state taxes online for free    If you do not qualify for the relief discussed earlier under Relief from liability arising from community property law and are now liable for an underpaid or understated tax you believe should be paid only by your spouse (or former spouse), you may request equitable relief. File your state taxes online for free To request equitable relief, you must file Form 8857, Request for Innocent Spouse Relief. File your state taxes online for free Also see Publication 971. File your state taxes online for free Spousal agreements. File your state taxes online for free    In some states a married couple may enter into an agreement that affects the status of property or income as community or separate property. File your state taxes online for free Check your state law to determine how it affects you. File your state taxes online for free Nonresident alien spouse. File your state taxes online for free    If you are a U. File your state taxes online for free S. File your state taxes online for free citizen or resident alien and you choose to treat your nonresident alien spouse as a U. File your state taxes online for free S. File your state taxes online for free resident for tax purposes and you are domiciled in a community property state or country, use the community property rules. File your state taxes online for free You must file a joint return for the year you make the choice. File your state taxes online for free You can file separate returns in later years. File your state taxes online for free For details on making this choice, see Publication 519, U. File your state taxes online for free S. File your state taxes online for free Tax Guide for Aliens. File your state taxes online for free   If you are a U. File your state taxes online for free S. File your state taxes online for free citizen or resident alien and do not choose to treat your nonresident alien spouse as a U. File your state taxes online for free S. File your state taxes online for free resident for tax purposes, treat your community income as explained next under Spouses living apart all year. File your state taxes online for free However, you do not have to meet the four conditions discussed there. File your state taxes online for free Spouses living apart all year. File your state taxes online for free    If you are married at any time during the calendar year, special rules apply for reporting certain community income. File your state taxes online for free You must meet all the following conditions for these special rules to apply. File your state taxes online for free You and your spouse lived apart all year. File your state taxes online for free You and your spouse did not file a joint return for a tax year beginning or ending in the calendar year. File your state taxes online for free You and/or your spouse had earned income for the calendar year that is community income. File your state taxes online for free You and your spouse have not transferred, directly or indirectly, any of the earned income in condition (3) above between yourselves before the end of the year. File your state taxes online for free Do not take into account transfers satisfying child support obligations or transfers of very small amounts or value. File your state taxes online for free If all these conditions are met, you and your spouse must report your community income as discussed next. File your state taxes online for free See also Certain community income not treated as community income by one spouse , earlier. File your state taxes online for free Earned income. File your state taxes online for free    Treat earned income that is not trade or business or partnership income as the income of the spouse who performed the services to earn the income. File your state taxes online for free Earned income is wages, salaries, professional fees, and other pay for personal services. File your state taxes online for free   Earned income does not include amounts paid by a corporation that are a distribution of earnings and profits rather than a reasonable allowance for personal services rendered. File your state taxes online for free Trade or business income. File your state taxes online for free    Treat income and related deductions from a trade or business that is not a partnership as those of the spouse carrying on the trade or business. File your state taxes online for free Partnership income or loss. File your state taxes online for free    Treat income or loss from a trade or business carried on by a partnership as the income or loss of the spouse who is the partner. File your state taxes online for free Separate property income. File your state taxes online for free    Treat income from the separate property of one spouse as the income of that spouse. File your state taxes online for free Social security benefits. File your state taxes online for free    Treat social security and equivalent railroad retirement benefits as the income of the spouse who receives the benefits. File your state taxes online for free Other income. File your state taxes online for free    Treat all other community income, such as dividends, interest, rents, royalties, or gains, as provided under your state's community property law. File your state taxes online for free Example. File your state taxes online for free George and Sharon were married throughout the year but did not live together at any time during the year. File your state taxes online for free Both domiciles were in a community property state. File your state taxes online for free They did not file a joint return or transfer any of their earned income between themselves. File your state taxes online for free During the year their incomes were as follows:   George Sharon Wages $20,000 $22,000 Consulting business 5,000   Partnership   10,000 Dividends from separate property 1,000 2,000 Interest from community property 500 500 Total $26,500 $34,500 Under the community property law of their state, all the income is considered community income. File your state taxes online for free (Some states treat income from separate property as separate income—check your state law. File your state taxes online for free ) Sharon did not take part in George's consulting business. File your state taxes online for free Ordinarily, on their separate returns they would each report $30,500, half the total community income of $61,000 ($26,500 + $34,500). File your state taxes online for free But because they meet the four conditions listed earlier under Spouses living apart all year , they must disregard community property law in reporting all their income (except the interest income) from community property. File your state taxes online for free They each report on their returns only their own earnings and other income, and their share of the interest income from community property. File your state taxes online for free George reports $26,500 and Sharon reports $34,500. File your state taxes online for free Other separated spouses. File your state taxes online for free    If you and your spouse are separated but do not meet the four conditions discussed earlier under Spouses living apart all year , you must treat your income according to the laws of your state. File your state taxes online for free In some states, income earned after separation but before a decree of divorce continues to be community income. File your state taxes online for free In other states, it is separate income. File your state taxes online for free End of the Community The marital community may end in several ways. File your state taxes online for free When the marital community ends, the community assets (money and property) are divided between the spouses. File your state taxes online for free Similarly, a registered domestic partnership may end in several ways and the community assets must be divided between the registered domestic partners. File your state taxes online for free Death of spouse. File your state taxes online for free    If you own community property and your spouse dies, the total fair market value (FMV) of the community property, including the part that belongs to you, generally becomes the basis of the entire property. File your state taxes online for free For this rule to apply, at least half the value of the community property interest must be includible in your spouse's gross estate, whether or not the estate must file a return (this rule does not apply to registered domestic partners). File your state taxes online for free Example. File your state taxes online for free Bob and Ann owned community property that had a basis of $80,000. File your state taxes online for free When Bob died, his and Ann's community property had an FMV of $100,000. File your state taxes online for free One-half of the FMV of their community interest was includible in Bob's estate. File your state taxes online for free The basis of Ann's half of the property is $50,000 after Bob died (half of the $100,000 FMV). File your state taxes online for free The basis of the other half to Bob's heirs is also $50,000. File your state taxes online for free   For more information about the basis of assets, see Publication 551, Basis of Assets. File your state taxes online for free    The above basis rule does not apply if your spouse died in 2010 and the spouse's executor elected out of the estate tax, in which case section 1022 will apply. File your state taxes online for free See Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, for additional information. File your state taxes online for free Divorce or separation. File your state taxes online for free    If spouses divorce or separate, the (equal or unequal) division of community property in connection with the divorce or property settlement does not result in a gain or loss. File your state taxes online for free For registered domestic partners, an unequal division of community property in a property settlement may result in a gain or loss. File your state taxes online for free For information on the tax consequences of the division of property under a property settlement or divorce decree, see Publication 504. File your state taxes online for free   Each spouse (or each registered domestic partner) is taxed on half the community income for the part of the year before the community ends. File your state taxes online for free However, see Spouses living apart all year , earlier. File your state taxes online for free Any income received after the community ends is separate income. File your state taxes online for free This separate income is taxable only to the spouse (or the registered domestic partner) to whom it belongs. File your state taxes online for free   An absolute decree of divorce or annulment ends the marital community in all community property states. File your state taxes online for free A decree of annulment, even though it holds that no valid marriage ever existed, usually does not nullify community property rights arising during the “marriage. File your state taxes online for free ” However, you should check your state law for exceptions. File your state taxes online for free   A decree of legal separation or of separate maintenance may or may not end the marital community. File your state taxes online for free The court issuing the decree may terminate the marital community and divide the property between the spouses. File your state taxes online for free   A separation agreement may divide the community property between you and your spouse. File your state taxes online for free It may provide that this property, along with future earnings and property acquired, will be separate property. File your state taxes online for free This agreement may end the community. File your state taxes online for free   In some states, the marital community ends when the spouses permanently separate, even if there is no formal agreement. File your state taxes online for free Check your state law. File your state taxes online for free   If you are a registered domestic partner, you should check your state law to determine when the community ends. File your state taxes online for free Preparing a Federal Income Tax Return The following discussion does not apply to spouses who meet the conditions under Spouses living apart all year , discussed earlier. File your state taxes online for free Those spouses must report their community income as explained in that discussion. File your state taxes online for free Joint Return Versus Separate Returns Ordinarily, filing a joint return will give you a greater tax advantage than filing a separate return. File your state taxes online for free But in some cases, your combined income tax on separate returns may be less than it would be on a joint return. File your state taxes online for free This discussion concerning joint versus separate returns does not apply to registered domestic partners. File your state taxes online for free The following rules apply if your filing status is married filing separately. File your state taxes online for free You should itemize deductions if your spouse itemizes deductions, because you cannot claim the standard deduction. File your state taxes online for free You cannot take the credit for child and dependent care expenses in most instances. File your state taxes online for free You cannot take the earned income credit. File your state taxes online for free You cannot exclude any interest income from qualified U. File your state taxes online for free S. File your state taxes online for free savings bonds that you used for higher education expenses. File your state taxes online for free You cannot take the credit for the elderly or the disabled unless you lived apart from your spouse all year. File your state taxes online for free You may have to include in income more of any social security benefits (including any equivalent railroad retirement benefits) you received during the year than you would on a joint return. File your state taxes online for free You cannot deduct interest paid on a qualified student loan. File your state taxes online for free You cannot take the education credits. File your state taxes online for free You may have a smaller child tax credit than you would on a joint return. File your state taxes online for free You cannot take the exclusion or credit for adoption expenses in most instances. File your state taxes online for free Figure your tax both on a joint return and on separate returns under the community property laws of your state. File your state taxes online for free You can then compare the tax figured under both methods and use the one that results in less tax. File your state taxes online for free Separate Return Preparation If you file separate returns, you and your spouse must each report half of your combined community income and deductions in addition to your separate income and deductions. File your state taxes online for free Each of you must complete and attach Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. File your state taxes online for free On the appropriate lines of your separate Form 1040, list only your share of the income and deductions on the appropriate lines of your separate tax returns (wages, interest, dividends, etc. File your state taxes online for free ). File your state taxes online for free The same reporting rule applies to registered domestic partners. File your state taxes online for free For a discussion of the effect of community property laws on certain items of income, deductions, credits, and other return amounts, see Identifying Income, Deductions, and Credits , earlier. File your state taxes online for free Attach your Form 8958 to your separate return showing how you figured the income, deductions, and federal income tax withheld that each of you reported. File your state taxes online for free Form 8958 is used for married spouses in community property states who choose to file married filing separately. File your state taxes online for free Form 8958 is also used for registered domestic partners who are domiciled in Nevada, Washington, or California. File your state taxes online for free A registered domestic partner in Nevada, Washington, or California must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. File your state taxes online for free Extension of time to file. File your state taxes online for free    An extension of time for filing your separate return does not extend the time for filing your spouse's (or your registered domestic partner's) separate return. File your state taxes online for free If you and your spouse file a joint return, you cannot file separate returns after the due date for filing either separate return has passed. File your state taxes online for free How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. File your state taxes online for free Free help with your tax return. File your state taxes online for free    You can get free help preparing your return nationwide from IRS-certified volunteers. File your state taxes online for free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. File your state taxes online for free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File your state taxes online for free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File your state taxes online for free In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. File your state taxes online for free To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. File your state taxes online for free gov, download the IRS2Go app, or call 1-800-906-9887. File your state taxes online for free   As part of the TCE program, AARP offers the Tax-Aide counseling program. File your state taxes online for free To find the nearest AARP Tax-Aide site, visit AARP's website at www. File your state taxes online for free aarp. File your state taxes online for free org/money/taxaide or call 1-888-227-7669. File your state taxes online for free For more information on these programs, go to IRS. File your state taxes online for free gov and enter “VITA” in the search box. File your state taxes online for free Internet. File your state taxes online for free    IRS. File your state taxes online for free gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. File your state taxes online for free Download the free IRS2Go app from the iTunes app store or from Google Play. File your state taxes online for free Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. File your state taxes online for free Check the status of your 2013 refund with the Where's My Refund? application on IRS. File your state taxes online for free gov or download the IRS2Go app and select the Refund Status option. File your state taxes online for free The IRS issues more than 9 out of 10 refunds in less than 21 days. File your state taxes online for free Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. File your state taxes online for free You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. File your state taxes online for free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File your state taxes online for free Use the Interactive Tax Assistant (ITA) to research your tax questions. File your state taxes online for free No need to wait on the phone or stand in line. File your state taxes online for free The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. File your state taxes online for free When you reach the response screen, you can print the entire interview and the final response for your records. File your state taxes online for free New subject areas are added on a regular basis. File your state taxes online for free  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. File your state taxes online for free gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. File your state taxes online for free You can use the IRS Tax Map, to search publications and instructions by topic or keyword. File your state taxes online for free The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. File your state taxes online for free When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. File your state taxes online for free Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. File your state taxes online for free You can also ask the IRS to mail a return or an account transcript to you. File your state taxes online for free Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. File your state taxes online for free gov or by calling 1-800-908-9946. File your state taxes online for free Tax return and tax account transcripts are generally available for the current year and the past three years. File your state taxes online for free Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. File your state taxes online for free Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. File your state taxes online for free If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. File your state taxes online for free Check the status of your amended return using Where's My Amended Return? Go to IRS. File your state taxes online for free gov and enter Where's My Amended Return? in the search box. File your state taxes online for free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File your state taxes online for free It can take up to 3 weeks from the date you mailed it to show up in our system. File your state taxes online for free Make a payment using one of several safe and convenient electronic payment options available on IRS. File your state taxes online for free gov. File your state taxes online for free Select the Payment tab on the front page of IRS. File your state taxes online for free gov for more information. File your state taxes online for free Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. File your state taxes online for free Figure your income tax withholding with the IRS Withholding Calculator on IRS. File your state taxes online for free gov. File your state taxes online for free Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. File your state taxes online for free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File your state taxes online for free gov. File your state taxes online for free Request an Electronic Filing PIN by going to IRS. File your state taxes online for free gov and entering Electronic Filing PIN in the search box. File your state taxes online for free Download forms, instructions and publications, including accessible versions for people with disabilities. File your state taxes online for free Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. File your state taxes online for free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. File your state taxes online for free An employee can answer questions about your tax account or help you set up a payment plan. File your state taxes online for free Before you visit, check the Office Locator on IRS. File your state taxes online for free gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. File your state taxes online for free If you have a special need, such as a disability, you can request an appointment. File your state taxes online for free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File your state taxes online for free Apply for an Employer Identification Number (EIN). File your state taxes online for free Go to IRS. File your state taxes online for free gov and enter Apply for an EIN in the search box. File your state taxes online for free Read the Internal Revenue Code, regulations, or other official guidance. File your state taxes online for free Read Internal Revenue Bulletins. File your state taxes online for free Sign up to receive local and national tax news and more by email. File your state taxes online for free Just click on “subscriptions” above the search box on IRS. File your state taxes online for free gov and choose from a variety of options. File your state taxes online for free    Phone. File your state taxes online for free You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File your state taxes online for free Download the free IRS2Go app from the iTunes app store or from Google Play. File your state taxes online for free Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. File your state taxes online for free gov, or download the IRS2Go app. File your state taxes online for free Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File your state taxes online for free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File your state taxes online for free Most VITA and TCE sites offer free electronic filing. File your state taxes online for free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File your state taxes online for free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File your state taxes online for free Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. File your state taxes online for free If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File your state taxes online for free The IRS issues more than 9 out of 10 refunds in less than 21 days. File your state taxes online for free Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File your state taxes online for free Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. File your state taxes online for free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File your state taxes online for free Note, the above information is for our automated hotline. File your state taxes online for free Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. File your state taxes online for free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File your state taxes online for free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File your state taxes online for free It can take up to 3 weeks from the date you mailed it to show up in our system. File your state taxes online for free Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). File your state taxes online for free You should receive your order within 10 business days. File your state taxes online for free Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. File your state taxes online for free If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. File your state taxes online for free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File your state taxes online for free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File your state taxes online for free These individuals can also contact the IRS through relay services such as the Federal Relay Service. File your state taxes online for free    Walk-in. File your state taxes online for free You can find a selection of forms, publications and services — in-person. File your state taxes online for free Products. File your state taxes online for free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File your state taxes online for free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File your state taxes online for free Services. File your state taxes online for free You can walk in to your local TAC for face-to-face tax help. File your state taxes online for free An employee can answer questions about your tax account or help you set up a payment plan. File your state taxes online for free Before visiting, use the Office Locator tool on IRS. File your state taxes online for free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. File your state taxes online for free    Mail. File your state taxes online for free You can send your order for forms, instructions, and publications to the address below. File your state taxes online for free You should receive a response within 10 business days after your request is received. File your state taxes online for free Internal Revenue Service 1201 N. File your state taxes online for free Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. File your state taxes online for free The Taxpayer Advocate Service (TAS) is your voice at the IRS. File your state taxes online for free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File your state taxes online for free   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. File your state taxes online for free We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. File your state taxes online for free You face (or your business is facing) an immediate threat of adverse action. File your state taxes online for free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File your state taxes online for free   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. File your state taxes online for free Here's why we can help: TAS is an independent organization within the IRS. File your state taxes online for free Our advocates know how to work with the IRS. File your state taxes online for free Our services are free and tailored to meet your needs. File your state taxes online for free We have offices in every state, the District of Columbia, and Puerto Rico. File your state taxes online for free   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. File your state taxes online for free irs. File your state taxes online for free gov/advocate, or call us toll-free at 1-877-777-4778. File your state taxes online for free   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File your state taxes online for free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. File your state taxes online for free irs. File your state taxes online for free gov/sams. File your state taxes online for free Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. File your state taxes online for free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File your state taxes online for free Visit www. File your state taxes online for free irs. File your state taxes online for free gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List. File your state taxes online for free Prev  Up  Next   Home   More Online Publications