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Filing 2012 Tax Return Late

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Filing 2012 Tax Return Late

Filing 2012 tax return late 6. Filing 2012 tax return late   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. Filing 2012 tax return late Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. Filing 2012 tax return late Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. Filing 2012 tax return late S. Filing 2012 tax return late Tax Treaties See chapter 7 for information about getting these publications. Filing 2012 tax return late Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. Filing 2012 tax return late See Table 6-1 at the end of this chapter for a list of these countries. Filing 2012 tax return late Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. Filing 2012 tax return late If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. Filing 2012 tax return late Treaty benefits generally are available to residents of the United States. Filing 2012 tax return late They generally are not available to U. Filing 2012 tax return late S. Filing 2012 tax return late citizens who do not reside in the United States. Filing 2012 tax return late However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. Filing 2012 tax return late S. Filing 2012 tax return late citizens residing in the treaty countries. Filing 2012 tax return late U. Filing 2012 tax return late S. Filing 2012 tax return late citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. Filing 2012 tax return late Certification of U. Filing 2012 tax return late S. Filing 2012 tax return late residency. Filing 2012 tax return late   Use Form 8802, Application for United States Residency Certification, to request certification of U. Filing 2012 tax return late S. Filing 2012 tax return late residency for purposes of claiming benefits under a tax treaty. Filing 2012 tax return late Certification can be requested for the current and any prior calendar years. Filing 2012 tax return late You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. Filing 2012 tax return late Common Benefits Some common tax treaty benefits are explained below. Filing 2012 tax return late The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. Filing 2012 tax return late Benefits provided by certain treaties are not provided by others. Filing 2012 tax return late Personal service income. Filing 2012 tax return late If you are a U. Filing 2012 tax return late S. Filing 2012 tax return late resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. Filing 2012 tax return late Professors and teachers. Filing 2012 tax return late If you are a U. Filing 2012 tax return late S. Filing 2012 tax return late resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. Filing 2012 tax return late Students, trainees, and apprentices. Filing 2012 tax return late If you are a U. Filing 2012 tax return late S. Filing 2012 tax return late resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. Filing 2012 tax return late Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. Filing 2012 tax return late Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. Filing 2012 tax return late Pensions and annuities. Filing 2012 tax return late If you are a U. Filing 2012 tax return late S. Filing 2012 tax return late resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. Filing 2012 tax return late Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. Filing 2012 tax return late Investment income. Filing 2012 tax return late If you are a U. Filing 2012 tax return late S. Filing 2012 tax return late resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. Filing 2012 tax return late Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. Filing 2012 tax return late Tax credit provisions. Filing 2012 tax return late If you are a U. Filing 2012 tax return late S. Filing 2012 tax return late resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. Filing 2012 tax return late Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. Filing 2012 tax return late S. Filing 2012 tax return late tax on the income. Filing 2012 tax return late Nondiscrimination provisions. Filing 2012 tax return late Most U. Filing 2012 tax return late S. Filing 2012 tax return late tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. Filing 2012 tax return late S. Filing 2012 tax return late citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. Filing 2012 tax return late Saving clauses. Filing 2012 tax return late U. Filing 2012 tax return late S. Filing 2012 tax return late treaties contain saving clauses that provide that the treaties do not affect the U. Filing 2012 tax return late S. Filing 2012 tax return late taxation of its own citizens and residents. Filing 2012 tax return late As a result, U. Filing 2012 tax return late S. Filing 2012 tax return late citizens and residents generally cannot use the treaty to reduce their U. Filing 2012 tax return late S. Filing 2012 tax return late tax liability. Filing 2012 tax return late However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. Filing 2012 tax return late S. Filing 2012 tax return late citizens or residents. Filing 2012 tax return late It is important that you examine the applicable saving clause to determine if an exception applies. Filing 2012 tax return late More information on treaties. Filing 2012 tax return late   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. Filing 2012 tax return late Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. Filing 2012 tax return late S. Filing 2012 tax return late ” appears in the treaty exemption discussions in Publication 901. Filing 2012 tax return late   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. Filing 2012 tax return late Competent Authority Assistance If you are a U. Filing 2012 tax return late S. Filing 2012 tax return late citizen or resident alien, you can request assistance from the U. Filing 2012 tax return late S. Filing 2012 tax return late competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. Filing 2012 tax return late You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. Filing 2012 tax return late The U. Filing 2012 tax return late S. Filing 2012 tax return late competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. Filing 2012 tax return late Effect of request for assistance. Filing 2012 tax return late   If your request provides a basis for competent authority assistance, the U. Filing 2012 tax return late S. Filing 2012 tax return late competent authority generally will consult with the treaty country competent authority on how to resolve the situation. Filing 2012 tax return late How to make your request. Filing 2012 tax return late   It is important that you make your request for competent authority consideration as soon as either of the following occurs. Filing 2012 tax return late You are denied treaty benefits. Filing 2012 tax return late Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. Filing 2012 tax return late   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Filing 2012 tax return late Some of the steps you should consider taking include the following. Filing 2012 tax return late Filing a protective claim for credit or refund of U. Filing 2012 tax return late S. Filing 2012 tax return late taxes. Filing 2012 tax return late Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. Filing 2012 tax return late Avoiding the lapse or termination of your right to appeal any tax determination. Filing 2012 tax return late Complying with all applicable procedures for invoking competent authority consideration. Filing 2012 tax return late Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. Filing 2012 tax return late S. Filing 2012 tax return late or treaty country tax. Filing 2012 tax return late Taxpayers can consult with the U. Filing 2012 tax return late S. Filing 2012 tax return late competent authority to determine whether they need to take protective steps and when any required steps need to be taken. Filing 2012 tax return late   The request should contain all essential items of information, including the following items. Filing 2012 tax return late A reference to the treaty and the treaty provisions on which the request is based. Filing 2012 tax return late The years and amounts involved in both U. Filing 2012 tax return late S. Filing 2012 tax return late dollars and foreign currency. Filing 2012 tax return late A brief description of the issues for which competent authority assistance is requested. Filing 2012 tax return late   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. Filing 2012 tax return late Revenue Procedure 2006-54 is available at www. Filing 2012 tax return late irs. Filing 2012 tax return late gov/irb/2006-49_IRB/ar13. Filing 2012 tax return late html. Filing 2012 tax return late   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Filing 2012 tax return late S. Filing 2012 tax return late competent authority assistance under tax treaties. Filing 2012 tax return late As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. Filing 2012 tax return late    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. Filing 2012 tax return late   In the case of U. Filing 2012 tax return late S. Filing 2012 tax return late - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. Filing 2012 tax return late If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. Filing 2012 tax return late Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. Filing 2012 tax return late This table is updated through October 31, 2013. Filing 2012 tax return late You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. Filing 2012 tax return late You can obtain the text of most U. Filing 2012 tax return late S. Filing 2012 tax return late treaties at IRS. Filing 2012 tax return late gov. Filing 2012 tax return late You also can request the text of treaties from the Department of Treasury at the following address. Filing 2012 tax return late Department of Treasury Office of Business and Public Liaison Rm. Filing 2012 tax return late 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. Filing 2012 tax return late S. Filing 2012 tax return late Virgin Islands, you can call the IRS at 1-800-829-1040. Filing 2012 tax return late Table 6–1. Filing 2012 tax return late List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Filing 2012 tax return late D. Filing 2012 tax return late ) Australia TIAS 10773 Dec. Filing 2012 tax return late 1, 1983 1986-2 C. Filing 2012 tax return late B. Filing 2012 tax return late 220 1986-2 C. Filing 2012 tax return late B. Filing 2012 tax return late 246 Protocol TIAS Jan. Filing 2012 tax return late 1, 2004     Austria TIAS Jan. Filing 2012 tax return late 1, 1999     Bangladesh TIAS Jan. Filing 2012 tax return late 1, 2007     Barbados TIAS 11090 Jan. Filing 2012 tax return late 1, 1984 1991-2 C. Filing 2012 tax return late B. Filing 2012 tax return late 436 1991-2 C. Filing 2012 tax return late B. Filing 2012 tax return late 466 Protocol TIAS Jan. Filing 2012 tax return late 1, 2005     Belgium TIAS Jan. Filing 2012 tax return late 1, 2008     Bulgaria TIAS Jan. Filing 2012 tax return late 1, 2009     Canada2 TIAS 11087 Jan. Filing 2012 tax return late 1, 1985 1986-2 C. Filing 2012 tax return late B. Filing 2012 tax return late 258 1987-2 C. Filing 2012 tax return late B. Filing 2012 tax return late 298 Protocol TIAS Jan. Filing 2012 tax return late 1, 2009     China, People's Republic of TIAS 12065 Jan. Filing 2012 tax return late 1, 1987 1988-1 C. Filing 2012 tax return late B. Filing 2012 tax return late 414 1988-1 C. Filing 2012 tax return late B. Filing 2012 tax return late 447 Commonwealth of Independent States3 TIAS 8225 Jan. Filing 2012 tax return late 1, 1976 1976-2 C. Filing 2012 tax return late B. Filing 2012 tax return late 463 1976-2 C. Filing 2012 tax return late B. Filing 2012 tax return late 475 Cyprus TIAS 10965 Jan. Filing 2012 tax return late 1, 1986 1989-2 C. Filing 2012 tax return late B. Filing 2012 tax return late 280 1989-2 C. Filing 2012 tax return late B. Filing 2012 tax return late 314 Czech Republic TIAS Jan. Filing 2012 tax return late 1, 1993     Denmark TIAS Jan. Filing 2012 tax return late 1, 2001     Protocol TIAS Jan. Filing 2012 tax return late 1, 2008     Egypt TIAS 10149 Jan. Filing 2012 tax return late 1, 1982 1982-1 C. Filing 2012 tax return late B. Filing 2012 tax return late 219 1982-1 C. Filing 2012 tax return late B. Filing 2012 tax return late 243 Estonia TIAS Jan. Filing 2012 tax return late 1, 2000     Finland TIAS 12101 Jan. Filing 2012 tax return late 1, 1991     Protocol TIAS Jan. Filing 2012 tax return late 1, 2008     France TIAS Jan. Filing 2012 tax return late 1, 1996     Protocol TIAS Jan. Filing 2012 tax return late 1, 2009     Germany TIAS Jan. Filing 2012 tax return late 1, 1990     Protocol TIAS Jan. Filing 2012 tax return late 1, 2008     Greece TIAS 2902 Jan. Filing 2012 tax return late 1, 1953 1958-2 C. Filing 2012 tax return late B. Filing 2012 tax return late 1054 T. Filing 2012 tax return late D. Filing 2012 tax return late 6109, 1954-2 C. Filing 2012 tax return late B. Filing 2012 tax return late 638 Hungary TIAS 9560 Jan. Filing 2012 tax return late 1, 1980 1980-1 C. Filing 2012 tax return late B. Filing 2012 tax return late 333 1980-1 C. Filing 2012 tax return late B. Filing 2012 tax return late 354 Iceland TIAS 8151 Jan. Filing 2012 tax return late 1, 2009     India TIAS Jan. Filing 2012 tax return late 1, 1991     Indonesia TIAS 11593 Jan. Filing 2012 tax return late 1, 1990     Ireland TIAS Jan. Filing 2012 tax return late 1, 1998     Israel TIAS Jan. Filing 2012 tax return late 1, 1995     Italy TIAS Jan. Filing 2012 tax return late 1, 2010     Jamaica TIAS 10207 Jan. Filing 2012 tax return late 1, 1982 1982-1 C. Filing 2012 tax return late B. Filing 2012 tax return late 257 1982-1 C. Filing 2012 tax return late B. Filing 2012 tax return late 291 Japan TIAS Jan. Filing 2012 tax return late 1, 2005     Kazakhstan TIAS Jan. Filing 2012 tax return late 1, 1996     Korea, South TIAS 9506 Jan. Filing 2012 tax return late 1, 1980 1979-2 C. Filing 2012 tax return late B. Filing 2012 tax return late 435 1979-2 C. Filing 2012 tax return late B. Filing 2012 tax return late 458 Latvia TIAS Jan. Filing 2012 tax return late 1, 2000     Lithuania TIAS Jan. Filing 2012 tax return late 1, 2000     Luxembourg TIAS Jan. Filing 2012 tax return late 1, 2001     Malta TIAS Jan. Filing 2012 tax return late 1, 2011     Mexico TIAS Jan. Filing 2012 tax return late 1,1994     Protocol TIAS Jan. Filing 2012 tax return late 1, 2004               Table 6–1 (continued). Filing 2012 tax return late Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Filing 2012 tax return late D. Filing 2012 tax return late ) Morocco TIAS 10195 Jan. Filing 2012 tax return late 1, 1981 1982-2 C. Filing 2012 tax return late B. Filing 2012 tax return late 405 1982-2 C. Filing 2012 tax return late B. Filing 2012 tax return late 427 Netherlands TIAS Jan. Filing 2012 tax return late 1, 1994     Protocol TIAS Jan. Filing 2012 tax return late 1, 2005     New Zealand TIAS 10772 Nov. Filing 2012 tax return late 2, 1983 1990-2 C. Filing 2012 tax return late B. Filing 2012 tax return late 274 1990-2 C. Filing 2012 tax return late B. Filing 2012 tax return late 303 Protocol TIAS Jan. Filing 2012 tax return late 1, 2011     Norway TIAS 7474 Jan. Filing 2012 tax return late 1, 1971 1973-1 C. Filing 2012 tax return late B. Filing 2012 tax return late 669 1973-1 C. Filing 2012 tax return late B. Filing 2012 tax return late 693 Protocol TIAS 10205 Jan. Filing 2012 tax return late 1, 1982 1982-2 C. Filing 2012 tax return late B. Filing 2012 tax return late 440 1982-2 C. Filing 2012 tax return late B. Filing 2012 tax return late 454 Pakistan TIAS 4232 Jan. Filing 2012 tax return late 1, 1959 1960-2 C. Filing 2012 tax return late B. Filing 2012 tax return late 646 T. Filing 2012 tax return late D. Filing 2012 tax return late 6431, 1960-1 C. Filing 2012 tax return late B. Filing 2012 tax return late 755 Philippines TIAS 10417 Jan. Filing 2012 tax return late 1, 1983 1984-2 C. Filing 2012 tax return late B. Filing 2012 tax return late 384 1984-2 C. Filing 2012 tax return late B. Filing 2012 tax return late 412 Poland TIAS 8486 Jan. Filing 2012 tax return late 1, 1974 1977-1 C. Filing 2012 tax return late B. Filing 2012 tax return late 416 1977-1 C. Filing 2012 tax return late B. Filing 2012 tax return late 427 Portugal TIAS Jan. Filing 2012 tax return late 1, 1996     Romania TIAS 8228 Jan. Filing 2012 tax return late 1, 1974 1976-2 C. Filing 2012 tax return late B. Filing 2012 tax return late 492 1976-2 C. Filing 2012 tax return late B. Filing 2012 tax return late 504 Russia TIAS Jan. Filing 2012 tax return late 1, 1994     Slovak Republic TIAS Jan. Filing 2012 tax return late 1, 1993     Slovenia TIAS Jan. Filing 2012 tax return late 1, 2002     South Africa TIAS Jan. Filing 2012 tax return late 1, 1998     Spain TIAS Jan. Filing 2012 tax return late 1, 1991     Sri Lanka TIAS Jan. Filing 2012 tax return late 1, 2004     Sweden TIAS Jan. Filing 2012 tax return late 1, 1996     Protocol TIAS Jan. Filing 2012 tax return late 1, 2007     Switzerland TIAS Jan. Filing 2012 tax return late 1, 1998     Thailand TIAS Jan. Filing 2012 tax return late 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Filing 2012 tax return late 1, 1970 1971-2 C. Filing 2012 tax return late B. Filing 2012 tax return late 479   Tunisia TIAS Jan. Filing 2012 tax return late 1, 1990     Turkey TIAS Jan. Filing 2012 tax return late 1, 1998     Ukraine TIAS Jan. Filing 2012 tax return late 1, 2001     United Kingdom TIAS Jan. Filing 2012 tax return late 1, 2004     Venezuela TIAS Jan. Filing 2012 tax return late 1, 2000      1(TIAS) — Treaties and Other International Act Series. Filing 2012 tax return late  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. Filing 2012 tax return late 3The U. Filing 2012 tax return late S. Filing 2012 tax return late -U. Filing 2012 tax return late S. Filing 2012 tax return late S. Filing 2012 tax return late R. Filing 2012 tax return late income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Filing 2012 tax return late Prev  Up  Next   Home   More Online Publications
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The Filing 2012 Tax Return Late

Filing 2012 tax return late Publication 555 - Introductory Material Table of Contents Future Developments What's New Important Reminder IntroductionOrdering forms and publications. Filing 2012 tax return late Tax questions. Filing 2012 tax return late Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 555, such as legislation enacted after it was published, go to www. Filing 2012 tax return late irs. Filing 2012 tax return late gov/pub555. Filing 2012 tax return late What's New Same-sex marriages. Filing 2012 tax return late  For federal tax purposes, individuals of the same sex are married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Filing 2012 tax return late The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Filing 2012 tax return late However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. Filing 2012 tax return late The word “state” as used here includes the District of Columbia, Puerto Rico, and U. Filing 2012 tax return late S. Filing 2012 tax return late territories and possessions. Filing 2012 tax return late It means any domestic jurisdiction that has the legal authority to sanction marriages. Filing 2012 tax return late The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. Filing 2012 tax return late If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. Filing 2012 tax return late However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status. Filing 2012 tax return late For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Filing 2012 tax return late Also see Revenue Ruling 2013-17 and Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law on IRS. Filing 2012 tax return late gov. Filing 2012 tax return late Important Reminder Photographs of missing children. Filing 2012 tax return late  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Filing 2012 tax return late Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing 2012 tax return late 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. Filing 2012 tax return late Introduction This publication is for married taxpayers who are domiciled in one of the following community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin. Filing 2012 tax return late This publication does not address the federal tax treatment of income or property subject to the “community property” election under Alaska state laws. Filing 2012 tax return late Community property laws affect how you figure your income on your federal income tax return if you are married, live in a community property state or country, and file separate returns. Filing 2012 tax return late If you are married, your tax usually will be less if you file married filing jointly than if you file married filing separately. Filing 2012 tax return late However, sometimes it can be to your advantage to file separate returns. Filing 2012 tax return late If you and your spouse file separate returns, you have to determine your community income and your separate income. Filing 2012 tax return late Community property laws also affect your basis in property you inherit from a married person who lived in a community property state. Filing 2012 tax return late See Death of spouse , later. Filing 2012 tax return late Registered domestic partners. Filing 2012 tax return late    This publication is also for registered domestic partners who are domiciled in Nevada, Washington, or California. Filing 2012 tax return late Registered domestic partners in Nevada, Washington, or California generally must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. Filing 2012 tax return late   Registered domestic partners are not married for federal tax purposes. Filing 2012 tax return late They can use the single filing status, or if they qualify, the head of household filing status. Filing 2012 tax return late    You can find answers to frequently asked questions by going to www. Filing 2012 tax return late irs. Filing 2012 tax return late gov/pub555 and clicking on Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions under Other Items You May Find Useful. Filing 2012 tax return late Comments and suggestions. Filing 2012 tax return late    We welcome your comments about this publication and your suggestions for future editions. Filing 2012 tax return late   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Filing 2012 tax return late NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing 2012 tax return late Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing 2012 tax return late   You can send your comments from www. Filing 2012 tax return late irs. Filing 2012 tax return late gov/formspubs. Filing 2012 tax return late Click on “More Information” and then on “Give us feedback on forms and publications. Filing 2012 tax return late ”   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. Filing 2012 tax return late Ordering forms and publications. Filing 2012 tax return late    Visit www. Filing 2012 tax return late irs. Filing 2012 tax return late 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. Filing 2012 tax return late Internal Revenue Service 1201 N. Filing 2012 tax return late Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Filing 2012 tax return late    If you have a tax question, check the information available on IRS. Filing 2012 tax return late gov or call 1-800-829-1040. Filing 2012 tax return late We cannot answer tax questions sent to either of the above addresses. Filing 2012 tax return late Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals 505 Tax Withholding and Estimated Tax 971 Innocent Spouse Relief Form (and Instructions) 8857 Request for Innocent Spouse Relief 8958 Allocation of Tax Amounts Between Certain Individuals in Community Property States  See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Filing 2012 tax return late Prev  Up  Next   Home   More Online Publications