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

Wisconsin Department of Agriculture, Trade and Consumer Protection

Website: Wisconsin Department of Agriculture, Trade and Consumer Protection

Address: Wisconsin Department of Agriculture, Trade and Consumer Protection
Bureau of Consumer Protection
PO Box 8911
2811 Agriculture Dr.
Madison, WI 53708-8911

Phone Number: 608-224-4953

Toll-free: 1-800-422-7128 (WI)

TTY: 608-224-5058

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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
Bureau of Consumer Affairs
PO Box 8041
Madison, WI 53708-8041

Phone Number: 608-264-7969

TTY: 608-266-8818

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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.

Office of the Commissioner of Insurance

Website: Office of the Commissioner of Insurance

Address: Office of the Commissioner of Insurance
125 S. Webster St.
Madison, WI 53703-3474

Phone Number: 608-266-3585

Toll-free: 1-800-236-8517 (WI)

TTY: 711 and ask for 608-266-3586

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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
Division of Securities
PO Box 1768
Madison, WI 53701-1768

Phone Number: 608-266-1064

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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 Affairs Unit
PO Box 7854
Madison, WI 53707-7854

Phone Number: 608-266-2001

Toll-free: 1-800-225-7729

TTY: 608-267-1479

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The Free Tax Estimator

Free tax estimator Part Four -   Adjustments to Income The three chapters in this part discuss some of the adjustments to income that you can deduct in figuring your adjusted gross income. Free tax estimator These chapters cover: Contributions you make to traditional individual retirement arrangements (IRAs) — chapter 17, Alimony you pay — chapter 18, and Student loan interest you pay — chapter 19. Free tax estimator Other adjustments to income are discussed elsewhere. Free tax estimator See Table V below. Free tax estimator Table V. Free tax estimator Other Adjustments to Income  Use this table to find information about other adjustments to income not covered in this part of the publication. Free tax estimator IF you are looking for more information about the deduction for. Free tax estimator . Free tax estimator . Free tax estimator THEN see. Free tax estimator . Free tax estimator . Free tax estimator Certain business expenses of reservists, performing artists, and fee-basis officials Chapter 26. Free tax estimator Contributions to a health savings account Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Free tax estimator Moving expenses Publication 521, Moving Expenses. Free tax estimator Part of your self-employment tax Chapter 22. Free tax estimator Self-employed health insurance Chapter 21. Free tax estimator Payments to self-employed SEP, SIMPLE, and qualified plans Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). Free tax estimator Penalty on the early withdrawal of savings Chapter 7. Free tax estimator Contributions to an Archer MSA Publication 969. Free tax estimator Reforestation amortization or expense Chapters 7 and 8 of Publication 535, Business Expenses. Free tax estimator Contributions to Internal Revenue Code section 501(c)(18)(D) pension plans Publication 525, Taxable and Nontaxable Income. Free tax estimator Expenses from the rental of personal property Chapter 12. Free tax estimator Certain required repayments of supplemental unemployment benefits (sub-pay) Chapter 12. Free tax estimator Foreign housing costs Chapter 4 of Publication 54, Tax Guide for U. Free tax estimator S. Free tax estimator Citizens and Resident Aliens Abroad. Free tax estimator Jury duty pay given to your employer Chapter 12. Free tax estimator Contributions by certain chaplains to Internal Revenue Code section 403(b) plans Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Free tax estimator Attorney fees and certain costs for actions involving certain unlawful discrimination claims or awards to whistleblowers Publication 525. Free tax estimator Domestic production activities deduction Form 8903, Domestic Production Activities Deduction. Free tax estimator Table of Contents 17. Free tax estimator   Individual Retirement Arrangements (IRAs)What's New Reminders Introduction Useful Items - You may want to see: Traditional IRAsWho Can Open a Traditional IRA? When and How Can a Traditional IRA Be Opened? How Much Can Be Contributed? When Can Contributions Be Made? How Much Can You Deduct? Nondeductible Contributions Inherited IRAs Can You Move Retirement Plan Assets? When Can You Withdraw or Use IRA Assets? When Must You Withdraw IRA Assets? (Required Minimum Distributions) Are Distributions Taxable? What Acts Result in Penalties or Additional Taxes? Roth IRAsWhat Is a Roth IRA? When Can a Roth IRA Be Opened? Can You Contribute to a Roth IRA? Can You Move Amounts Into a Roth IRA? Are Distributions Taxable? 18. Free tax estimator   AlimonyIntroductionSpouse or former spouse. Free tax estimator Divorce or separation instrument. Free tax estimator Useful Items - You may want to see: General RulesMortgage payments. Free tax estimator Taxes and insurance. Free tax estimator Other payments to a third party. Free tax estimator Instruments Executed After 1984Payments to a third party. Free tax estimator Exception. Free tax estimator Substitute payments. Free tax estimator Specifically designated as child support. Free tax estimator Contingency relating to your child. Free tax estimator Clearly associated with a contingency. Free tax estimator How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule 19. Free tax estimator   Education- Related AdjustmentsIntroduction Useful Items - You may want to see: Student Loan Interest DeductionStudent Loan Interest Defined Can You Claim the Deduction How Much Can You Deduct How Do You Figure the Deduction Tuition and Fees DeductionCan You Claim the Deduction What Expenses Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses How Much Can You Deduct Educator Expenses Prev  Up  Next   Home   More Online Publications