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Filing taxes online 1040ez 10. Filing taxes online 1040ez   Business Bad Debts Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Definition of Business Bad DebtAccrual method. Filing taxes online 1040ez Cash method. Filing taxes online 1040ez Debt acquired from a decedent. Filing taxes online 1040ez Liquidation. Filing taxes online 1040ez Types of Business Bad Debts When a Debt Becomes Worthless How To Claim a Business Bad DebtSpecific Charge-Off Method Nonaccrual-Experience Method Recovery of a Bad DebtNet operating loss (NOL) carryover. Filing taxes online 1040ez Introduction You have a bad debt if you cannot collect money owed to you. Filing taxes online 1040ez A bad debt is either a business bad debt or a nonbusiness bad debt. Filing taxes online 1040ez This chapter discusses only business bad debts. Filing taxes online 1040ez Generally, a business bad debt is one that comes from operating your trade or business. Filing taxes online 1040ez You can deduct business bad debts on Schedule C (Form 1040) or your applicable business income tax return. Filing taxes online 1040ez All other bad debts are nonbusiness bad debts and are deductible only as short-term capital losses. Filing taxes online 1040ez For more information on nonbusiness bad debts, see Publication 550. Filing taxes online 1040ez Topics - This chapter discusses: Definition of business bad debt When a debt becomes worthless How to claim a business bad debt Recovery of a bad debt Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 556 Examination of Returns, Appeal Rights, and Claims for Refund Form (and Instructions) Schedule C (Form 1040) Profit or Loss From Business 1040X Amended U. Filing taxes online 1040ez S. Filing taxes online 1040ez Individual Income Tax Return 1045 Application for Tentative Refund 1139 Corporation Application for Tentative Refund 3115 Application for Change in Accounting Method See chapter 12 for information about getting publications and forms. Filing taxes online 1040ez Definition of Business Bad Debt A business bad debt is a loss from the worthlessness of a debt that was either: Created or acquired in your trade or business, or Closely related to your trade or business when it became partly or totally worthless. Filing taxes online 1040ez A debt is closely related to your trade or business if your primary motive for incurring the debt is business related. Filing taxes online 1040ez Bad debts of a corporation (other than an S corporation) are always business bad debts. Filing taxes online 1040ez Credit sales. Filing taxes online 1040ez   Business bad debts are mainly the result of credit sales to customers. Filing taxes online 1040ez Goods that have been sold, but not yet paid for, and services that have been performed, but not yet paid for, are recorded in your books as either accounts receivable or notes receivable. Filing taxes online 1040ez After a reasonable period of time, if you have tried to collect the amount due, but are unable to do so, the uncollectible part becomes a business bad debt. Filing taxes online 1040ez   Accounts or notes receivable valued at fair market value (FMV) when received are deductible only at that value, even though the FMV may be less than the face value. Filing taxes online 1040ez If you purchased an account receivable for less than its face value, and the receivable subsequently becomes worthless, the most you are allowed to deduct is the amount you paid to acquire it. Filing taxes online 1040ez    You can claim a business bad debt deduction only if the amount owed to you was previously included in gross income. Filing taxes online 1040ez This applies to amounts owed to you from all sources of taxable income, including sales, services, rents, and interest. Filing taxes online 1040ez Accrual method. Filing taxes online 1040ez   If you use the accrual method of accounting, you generally report income as you earn it. Filing taxes online 1040ez You can only claim a bad debt deduction for an uncollectible receivable if you have previously included the uncollectible amount in income. Filing taxes online 1040ez   If you qualify, you can use the nonaccrual-experience method of accounting discussed later. Filing taxes online 1040ez Under this method, you do not have to accrue income that, based on your experience, you do not expect to collect. Filing taxes online 1040ez Cash method. Filing taxes online 1040ez   If you use the cash method of accounting, you generally report income when you receive payment. Filing taxes online 1040ez You cannot claim a bad debt deduction for amounts owed to you because you never included those amounts in income. Filing taxes online 1040ez For example, a cash basis architect cannot claim a bad debt deduction if a client fails to pay the bill because the architect's fee was never included in income. Filing taxes online 1040ez Debts from a former business. Filing taxes online 1040ez   If you sell your business but retain its receivables, these debts are business debts because they arose out of your trade or business. Filing taxes online 1040ez If any of these receivables subsequently become worthless, the loss is still a business bad debt. Filing taxes online 1040ez Debt acquired from a decedent. Filing taxes online 1040ez   The character of a loss from debts of a business acquired from a decedent is determined in the same way as debts acquired on the purchase of a business. Filing taxes online 1040ez The executor of the decedent's estate treats any loss from the debts as a business bad debt if the debts were closely related to the decedent's trade or business when they became worthless. Filing taxes online 1040ez Otherwise, a loss from these debts becomes a nonbusiness bad debt for the decedent's estate. Filing taxes online 1040ez Liquidation. Filing taxes online 1040ez   If you liquidate your business and some of the accounts receivable that you retain become worthless, they become business bad debts. Filing taxes online 1040ez Types of Business Bad Debts Business bad debts may result from the following. Filing taxes online 1040ez Loans to clients and suppliers. Filing taxes online 1040ez   If you loan money to a client, supplier, employee, or distributor for a business reason and you are unable to collect the loan after attempting to do so, you have a business bad debt. Filing taxes online 1040ez Debts owed by political parties. Filing taxes online 1040ez   If a political party (or other organization that accepts contributions or spends money to influence elections) owes you money and the debt becomes worthless, you can claim a bad debt deduction only if all of the following requirements are met. Filing taxes online 1040ez You use the accrual method of accounting. Filing taxes online 1040ez The debt arose from the sale of goods or services in the ordinary course of your trade or business. Filing taxes online 1040ez More than 30% of your receivables accrued in the year of the sale were from sales to political parties. Filing taxes online 1040ez You made substantial and continuing efforts to collect on the debt. Filing taxes online 1040ez Loan or capital contribution. Filing taxes online 1040ez   You cannot claim a bad debt deduction for a loan you made to a corporation if, based on the facts and circumstances, the loan is actually a contribution to capital. Filing taxes online 1040ez Debts of an insolvent partner. Filing taxes online 1040ez   If your business partnership breaks up and one of your former partners becomes insolvent, you may have to pay more than your pro rata share of the partnership's debts. Filing taxes online 1040ez If you pay any part of the insolvent partner's share of the debts, you can claim a bad debt deduction for the amount you paid that is attributable to the insolvent partner's share. Filing taxes online 1040ez Business loan guarantee. Filing taxes online 1040ez   If you guarantee a debt that subsequently becomes worthless, the debt can qualify as a business bad debt if all the following requirements are met. Filing taxes online 1040ez You made the guarantee in the course of your trade or business. Filing taxes online 1040ez You have a legal duty to pay the debt. Filing taxes online 1040ez You made the guarantee before the debt became worthless. Filing taxes online 1040ez You meet this requirement if you reasonably expected you would not have to pay the debt without full reimbursement from the borrower. Filing taxes online 1040ez You received reasonable consideration for making the guarantee. Filing taxes online 1040ez You meet this requirement if you made the guarantee in accord with normal business practice or for a good faith business purpose. Filing taxes online 1040ez Example. Filing taxes online 1040ez Jane Zayne owns the Zayne Dress Company. Filing taxes online 1040ez She guaranteed payment of a $20,000 note for Elegant Fashions, a dress outlet. Filing taxes online 1040ez Elegant Fashions is one of Zayne's largest clients. Filing taxes online 1040ez Elegant Fashions later defaulted on the loan. Filing taxes online 1040ez As a result, Ms. Filing taxes online 1040ez Zayne paid the remaining balance of the loan in full to the bank. Filing taxes online 1040ez She can claim a business bad debt deduction only for the amount she paid, since her guarantee was made in the course of her trade or business for a good faith business purpose. Filing taxes online 1040ez She was motivated by the desire to retain one of her better clients and keep a sales outlet. Filing taxes online 1040ez Deductible in the year paid. Filing taxes online 1040ez   If you make a payment on a loan you guaranteed, you can deduct it in the year paid, unless you have rights against the borrower. Filing taxes online 1040ez Rights against a borrower. Filing taxes online 1040ez   When you make payment on a loan you guaranteed, you may have the right to take the place of the lender. Filing taxes online 1040ez The debt is then owed to you. Filing taxes online 1040ez If you have this right, or some other right to demand payment from the borrower, you cannot claim a bad debt deduction until these rights become partly or totally worthless. Filing taxes online 1040ez Joint debtor. Filing taxes online 1040ez   If two or more debtors jointly owe you money, your inability to collect from one does not enable you to deduct a proportionate amount as a bad debt. Filing taxes online 1040ez Sale of mortgaged property. Filing taxes online 1040ez   If mortgaged or pledged property is sold for less than the debt, the unpaid, uncollectible balance of the debt is a bad debt. Filing taxes online 1040ez When a Debt Becomes Worthless A debt becomes worthless when there is no longer any chance the amount owed will be paid. Filing taxes online 1040ez This may occur when the debt is due or prior to that date. Filing taxes online 1040ez To demonstrate worthlessness, you must only show that you have taken reasonable steps to collect the debt but were unable to do so. Filing taxes online 1040ez It is not necessary to go to court if you can show that a judgment from the court would be uncollectible. Filing taxes online 1040ez Bankruptcy of your debtor is generally good evidence of the worthlessness of at least a part of an unsecured and unpreferred debt. Filing taxes online 1040ez Property received for debt. Filing taxes online 1040ez   If you receive property in partial settlement of a debt, reduce the debt by the property's FMV, which becomes the property's basis. Filing taxes online 1040ez You can deduct the remaining debt as a bad debt if and when it becomes worthless. Filing taxes online 1040ez   If you later sell the property for more than its basis, any gain on the sale is due to the appreciation of the property. Filing taxes online 1040ez It is not a recovery of a bad debt. Filing taxes online 1040ez For information on the sale of an asset, see Publication 544. Filing taxes online 1040ez How To Claim a Business Bad Debt There are two methods to claim a business bad debt. Filing taxes online 1040ez The specific charge-off method. Filing taxes online 1040ez The nonaccrual-experience method. Filing taxes online 1040ez Generally, you must use the specific charge-off method. Filing taxes online 1040ez However, you may use the nonaccrual-experience method if you meet the requirements discussed later under Nonaccrual-Experience Method . Filing taxes online 1040ez Specific Charge-Off Method If you use the specific charge-off method, you can deduct specific business bad debts that become either partly or totally worthless during the tax year. Filing taxes online 1040ez However, with respect to partly worthless bad debts, your deduction is limited to the amount you charged off on your books during the year. Filing taxes online 1040ez Partly worthless debts. Filing taxes online 1040ez   You can deduct specific bad debts that become partly uncollectible during the tax year. Filing taxes online 1040ez Your tax deduction is limited to the amount you charge off on your books during the year. Filing taxes online 1040ez You do not have to charge off and deduct your partly worthless debts annually. Filing taxes online 1040ez You can delay the charge off until a later year. Filing taxes online 1040ez However, you cannot deduct any part of a debt after the year it becomes totally worthless. Filing taxes online 1040ez Significantly modified debt. Filing taxes online 1040ez   An exception to the charge-off rule exists for debt which has been significantly modified and on which the holder recognized gain. Filing taxes online 1040ez For more information, see Regulations section 1. Filing taxes online 1040ez 166-3(a)(3). Filing taxes online 1040ez Deduction disallowed. Filing taxes online 1040ez   Generally, you can claim a partial bad debt deduction only in the year you make the charge-off on your books. Filing taxes online 1040ez If, under audit, the IRS does not allow your deduction and the debt becomes partly worthless in a later tax year, you can deduct the amount you charged off in that year plus the disallowed amount charged off in the earlier year. Filing taxes online 1040ez The charge-off in the earlier year, unless reversed on your books, fulfills the charge-off requirement for the later year. Filing taxes online 1040ez Totally worthless debts. Filing taxes online 1040ez   If a debt becomes totally worthless in the current tax year, you can deduct the entire amount, less any amount deducted in an earlier tax year when the debt was only partly worthless. Filing taxes online 1040ez   You do not have to make an actual charge-off on your books to claim a bad debt deduction for a totally worthless debt. Filing taxes online 1040ez However, you may want to do so. Filing taxes online 1040ez If you do not and the IRS later rules the debt is only partly worthless, you will not be allowed a deduction for the debt in that tax year because a deduction of a partly worthless bad debt is limited to the amount actually charged off. Filing taxes online 1040ez See Partly worthless debts, earlier. Filing taxes online 1040ez Filing a claim for refund. Filing taxes online 1040ez   If you did not deduct a bad debt on your original return for the year it became worthless, you can file a claim for a credit or refund. Filing taxes online 1040ez If the bad debt was totally worthless, you must file the claim by the later of the following dates. Filing taxes online 1040ez 7 years from the date your original return was due (not including extensions). Filing taxes online 1040ez 2 years from the date you paid the tax. Filing taxes online 1040ez   If the claim is for a partly worthless bad debt, you must file the claim by the later of the following dates. Filing taxes online 1040ez 3 years from the date you filed your original return. Filing taxes online 1040ez 2 years from the date you paid the tax. Filing taxes online 1040ez You may have longer to file the claim if you were unable to manage your financial affairs due to a physical or mental impairment. Filing taxes online 1040ez Such an impairment requires proof of existence. Filing taxes online 1040ez   For details and more information about filing a claim, see Publication 556. Filing taxes online 1040ez Use one of the following forms to file a claim. Filing taxes online 1040ez For more information, see the instructions for the applicable form. Filing taxes online 1040ez Table 10-1. Filing taxes online 1040ez Forms Used To File a Claim IF you filed as a. Filing taxes online 1040ez . Filing taxes online 1040ez . Filing taxes online 1040ez THEN file. Filing taxes online 1040ez . Filing taxes online 1040ez . Filing taxes online 1040ez Sole proprietor or farmer Form 1040X Corporation Form 1120X S corporation Form 1120S and check box H(4) Partnership Form 1065X if filing on paper or  Form 1065 and check box G(5) if filing electronically Nonaccrual-Experience Method If you use an accrual method of accounting and qualify under the rules explained in this section, you can use the nonaccrual-experience method for bad debts. Filing taxes online 1040ez Under this method, you do not accrue service related income you expect to be uncollectible. Filing taxes online 1040ez Because the expected uncollectible amounts are not included in income, these amounts are not later deducted from income. Filing taxes online 1040ez Generally, you can use the nonaccrual-experience method for accounts receivable for services you performed only if: The services are provided in the fields of accounting, actuarial science, architecture, consulting, engineering, health, law, or the performing arts, or You meet the $5 million gross receipts test for all prior years. Filing taxes online 1040ez Service related income. Filing taxes online 1040ez   You can use the nonaccrual-experience method only for amounts earned by performing services. Filing taxes online 1040ez You cannot use this method for amounts owed to you from activities such as lending money, selling goods, or acquiring receivables or other rights to receive payment. Filing taxes online 1040ez Gross receipts test. Filing taxes online 1040ez   To find out if you meet the $5 million gross receipts test for all prior years, you must figure the average annual gross receipts for each prior year. Filing taxes online 1040ez If your average annual gross receipts for any year exceeds $5 million, you cannot use the non-accural experience method. Filing taxes online 1040ez   The average annual gross receipts for any year is the average of gross receipts from the year in question and the 2 previous years. Filing taxes online 1040ez For example, if you were figuring the average annual gross receipts for 2013, you would average your gross receipts for 2011, 2012, and 2013. Filing taxes online 1040ez Interest or penalty charged. Filing taxes online 1040ez   Generally, you cannot use the nonaccrual-experience method for amounts due on which you charge interest or a late payment penalty. Filing taxes online 1040ez However, do not treat a discount offered for early payment as the charging of interest or a penalty if both the following apply. Filing taxes online 1040ez You otherwise accrue the full amount due as gross income at the time you provide the services. Filing taxes online 1040ez You treat the discount allowed for early payment as an adjustment to gross income in the year of payment. Filing taxes online 1040ez Change in accounting method. Filing taxes online 1040ez   Generally, you must obtain consent to change to a nonaccrual-experience method (other than one of the safe harbor methods) or to change from one method to another. Filing taxes online 1040ez See Form 3115 and the Instructions for Form 3115 for more information. Filing taxes online 1040ez Recovery of a Bad Debt If you claim a deduction for a bad debt on your income tax return and later recover (collect) all or part of it, you may have to include all or part of the recovery in gross income. Filing taxes online 1040ez The amount you include is limited to the amount you actually deducted. Filing taxes online 1040ez However, you can exclude the amount deducted that did not reduce your tax. Filing taxes online 1040ez Report the recovery as “Other income” on the appropriate business form or schedule. Filing taxes online 1040ez See Recoveries in Publication 525 for more information. Filing taxes online 1040ez Net operating loss (NOL) carryover. Filing taxes online 1040ez   If a bad debt deduction increases an NOL carryover that has not expired before the beginning of the tax year in which the recovery takes place, you treat the deduction as having reduced your tax. Filing taxes online 1040ez A bad debt deduction that contributes to a NOL helps lower taxes in the year to which you carry the NOL. Filing taxes online 1040ez For more information about NOLs, see Publication 536. Filing taxes online 1040ez Also, see the Instructions for Form 1045, and the Instructions for Form 1139. Filing taxes online 1040ez Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Kentucky Office of the Attorney General

Website: Kentucky Office of the Attorney General

Address: Kentucky Office of the Attorney General
Consumer Protection Division
1024 Capital Center Dr.
Frankfort, KY 40601

Phone Number: 502-696-5389

Toll-free: 1-888-432-9257 (Hotline)

Kentucky Office of the Attorney General - Louisville

Website: Kentucky Office of the Attorney General - Louisville

Address: Kentucky Office of the Attorney General - Louisville
Consumer Protection Division
310 Whittington Pkwy., Suite 101
Louisville, KY 40222

Phone Number: 502-429-7134

Toll-free: 1-888-432-9257 (Hotline)

Kentucky Office of the Attorney General - Prestonsburg

Website: Kentucky Office of the Attorney General - Prestonsburg

Address: Kentucky Office of the Attorney General - Prestonsburg
361 N. Lake Dr.
Prestonsburg, KY 41653

Phone Number: 606-889-1821

Toll-free: 1-888-432-9257 (Hotline)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Financial Institutions

Website: Department of Financial Institutions

Address: Department of Financial Institutions
1025 Capitol Center Dr., Suite 200
Frankfort, KY 40601

Phone Number: 502-573-3390

Toll-free: 1-800-223-2579

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
Consumer Protection Division
PO Box 517
Frankfort, KY 40602-0517

Phone Number: 502-564-6034

Toll-free: 1-800-595-6053

TTY: 1-800-648-6056

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Financial Institutions

Website: Department of Financial Institutions

Address: Department of Financial Institutions
Securities Division
1025 Capitol Center Dr., Suite 200
Frankfort, KY 40601

Phone Number: 502-573-3390

Toll-free: 1-800-223-2579

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
Consumer Services
PO Box 615
Frankfort, KY 40602

Phone Number: 502-564-3940

Toll-free: 1-800-772-4636

TTY: 1-800-648-6056

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The Filing Taxes Online 1040ez

Filing taxes online 1040ez Publication 971 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. Filing taxes online 1040ez Questions about innocent spouse relief. Filing taxes online 1040ez Useful Items - You may want to see: What's New Expanded filing deadline for equitable relief. Filing taxes online 1040ez  The period of time in which you may request equitable relief has been expanded. Filing taxes online 1040ez See How To Request Relief later. Filing taxes online 1040ez More information. Filing taxes online 1040ez   For more information about the latest developments on Publication 971, go to www. Filing taxes online 1040ez irs. Filing taxes online 1040ez gov/pub971. Filing taxes online 1040ez Introduction When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. Filing taxes online 1040ez This is called joint and several liability. Filing taxes online 1040ez Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to income, deductions, or credits of your spouse or former spouse. Filing taxes online 1040ez You remain jointly and severally liable for the taxes, and the IRS still can collect from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the tax. Filing taxes online 1040ez In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. Filing taxes online 1040ez Three types of relief are available to married persons who filed joint returns. Filing taxes online 1040ez Innocent spouse relief. Filing taxes online 1040ez Separation of liability relief. Filing taxes online 1040ez Equitable relief. Filing taxes online 1040ez Married persons who did not file joint returns, but who live in community property states, may also qualify for relief. Filing taxes online 1040ez See Community Property Laws , later. Filing taxes online 1040ez This publication explains these types of relief, who may qualify for them, and how to get them. Filing taxes online 1040ez You can also use the Innocent Spouse Tax Relief Eligibility Explorer at IRS. Filing taxes online 1040ez gov by entering “Innocent Spouse” in the search box. Filing taxes online 1040ez What this publication does not cover. Filing taxes online 1040ez   This publication does not discuss injured spouse relief. Filing taxes online 1040ez You are an injured spouse if your share of the overpayment shown on your joint return was, or is expected to be, applied (offset) against your spouse's legally enforceable past-due federal taxes, state income taxes, state unemployment compensation debts, child or spousal support payments, or a federal nontax debt, such as a student loan. Filing taxes online 1040ez If you are an injured spouse, you may be entitled to receive a refund of your share of the overpayment. Filing taxes online 1040ez For more information, see Form 8379, Injured Spouse Allocation. Filing taxes online 1040ez Comments and suggestions. Filing taxes online 1040ez   We welcome your comments about this publication and your suggestions for future editions. Filing taxes online 1040ez   You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Filing taxes online 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing taxes online 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing taxes online 1040ez   You can email us at taxforms@irs. Filing taxes online 1040ez gov. Filing taxes online 1040ez Please put “Publications Comment” on the subject line. Filing taxes online 1040ez You can also send us comments from www. Filing taxes online 1040ez irs. Filing taxes online 1040ez gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Filing taxes online 1040ez ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Filing taxes online 1040ez Ordering forms and publications. Filing taxes online 1040ez   Visit www. Filing taxes online 1040ez irs. Filing taxes online 1040ez gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Filing taxes online 1040ez  Internal Revenue Service 1201 N. Filing taxes online 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Questions about innocent spouse relief. Filing taxes online 1040ez The IRS can help you with your request for innocent spouse relief. Filing taxes online 1040ez If you are working with an IRS employee, you can ask that employee, or you can call 866-897-4270. Filing taxes online 1040ez Useful Items - You may want to see: Publications 504 Divorced or Separated Individuals 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 594 The IRS Collection Process Forms (and Instructions) 8857 Request for Innocent Spouse Relief Prev  Up  Next   Home   More Online Publications