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How To File A 2011 Tax Return

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How To File A 2011 Tax Return

How to file a 2011 tax return 5. How to file a 2011 tax return   Taxes Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: When To Deduct Taxes Real Estate TaxesSeparate elections. How to file a 2011 tax return Making the election. How to file a 2011 tax return Form 3115. How to file a 2011 tax return Income TaxesAccrual of contested income taxes. How to file a 2011 tax return Employment Taxes Other TaxesAdditional Medicare Tax. How to file a 2011 tax return What's New Additional Medicare Tax. How to file a 2011 tax return  Beginning in 2013, you must withhold a 0. How to file a 2011 tax return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. How to file a 2011 tax return Also, self-employed individuals may be required to pay Additional Medicare Tax on self-employment income. How to file a 2011 tax return See Employment Taxes , and Self-employment tax , later. How to file a 2011 tax return Introduction You can deduct various federal, state, local, and foreign taxes directly attributable to your trade or business as business expenses. How to file a 2011 tax return You cannot deduct federal income taxes, estate and gift taxes, or state inheritance, legacy, and succession taxes. How to file a 2011 tax return Topics - This chapter discusses: When to deduct taxes Real estate taxes Income taxes Employment taxes Other taxes Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 334 Tax Guide for Small Business 510 Excise Taxes 538 Accounting Periods and Methods 551 Basis of Assets Form (and Instructions) Sch A (Form 1040) Itemized Deductions Sch SE (Form 1040) Self-Employment Tax 3115 Application for Change in Accounting Method 8959 Additional Medicare Tax See chapter 12 for information about getting publications and forms. How to file a 2011 tax return When To Deduct Taxes Generally, you can only deduct taxes in the year you pay them. How to file a 2011 tax return This applies whether you use the cash method or an accrual method of accounting. How to file a 2011 tax return Under an accrual method, you can deduct a tax before you pay it if you meet the exception for recurring items discussed under Economic Performance in Publication 538. How to file a 2011 tax return You can also elect to ratably accrue real estate taxes as discussed later under Real Estate Taxes . How to file a 2011 tax return Limit on accrual of taxes. How to file a 2011 tax return   A taxing jurisdiction can require the use of a date for accruing taxes that is earlier than the date it originally required. How to file a 2011 tax return However, if you use an accrual method, and can deduct the tax before you pay it, use the original accrual date for the year of change and all future years to determine when you can deduct the tax. How to file a 2011 tax return Example. How to file a 2011 tax return Your state imposes a tax on personal property used in a trade or business conducted in the state. How to file a 2011 tax return This tax is assessed and becomes a lien as of July 1 (accrual date). How to file a 2011 tax return In 2013, the state changed the assessment and lien dates from July 1, 2014, to December 31, 2013, for property tax year 2014. How to file a 2011 tax return Use the original accrual date (July 1, 2014) to determine when you can deduct the tax. How to file a 2011 tax return You must also use the July 1 accrual date for all future years to determine when you can deduct the tax. How to file a 2011 tax return Uniform capitalization rules. How to file a 2011 tax return   Uniform capitalization rules apply to certain taxpayers who produce real property or tangible personal property for use in a trade or business or for sale to customers. How to file a 2011 tax return They also apply to certain taxpayers who acquire property for resale. How to file a 2011 tax return Under these rules, you either include certain costs in inventory or capitalize certain expenses related to the property, such as taxes. How to file a 2011 tax return For more information, see chapter 1. How to file a 2011 tax return Carrying charges. How to file a 2011 tax return   Carrying charges include taxes you pay to carry or develop real estate or to carry, transport, or install personal property. How to file a 2011 tax return You can elect to capitalize carrying charges not subject to the uniform capitalization rules if they are otherwise deductible. How to file a 2011 tax return For more information, see chapter 7. How to file a 2011 tax return Refunds of taxes. How to file a 2011 tax return   If you receive a refund for any taxes you deducted in an earlier year, include the refund in income to the extent the deduction reduced your federal income tax in the earlier year. How to file a 2011 tax return For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1. How to file a 2011 tax return    You must include in income any interest you receive on tax refunds. How to file a 2011 tax return Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real estate levied for the general public welfare. How to file a 2011 tax return The taxing authority must base the taxes on the assessed value of the real estate and charge them uniformly against all property under its jurisdiction. How to file a 2011 tax return Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. How to file a 2011 tax return See Taxes for local benefits , later. How to file a 2011 tax return If you use an accrual method, you generally cannot accrue real estate taxes until you pay them to the government authority. How to file a 2011 tax return However, you can elect to ratably accrue the taxes during the year. How to file a 2011 tax return See Electing to ratably accrue , later. How to file a 2011 tax return Taxes for local benefits. How to file a 2011 tax return   Generally, you cannot deduct taxes charged for local benefits and improvements that tend to increase the value of your property. How to file a 2011 tax return These include assessments for streets, sidewalks, water mains, sewer lines, and public parking facilities. How to file a 2011 tax return You should increase the basis of your property by the amount of the assessment. How to file a 2011 tax return   You can deduct taxes for these local benefits only if the taxes are for maintenance, repairs, or interest charges related to those benefits. How to file a 2011 tax return If part of the tax is for maintenance, repairs, or interest, you must be able to show how much of the tax is for these expenses to claim a deduction for that part of the tax. How to file a 2011 tax return Example. How to file a 2011 tax return To improve downtown commercial business, Waterfront City converted a downtown business area street into an enclosed pedestrian mall. How to file a 2011 tax return The city assessed the full cost of construction, financed with 10-year bonds, against the affected properties. How to file a 2011 tax return The city is paying the principal and interest with the annual payments made by the property owners. How to file a 2011 tax return The assessments for construction costs are not deductible as taxes or as business expenses, but are depreciable capital expenses. How to file a 2011 tax return The part of the payments used to pay the interest charges on the bonds is deductible as taxes. How to file a 2011 tax return Charges for services. How to file a 2011 tax return   Water bills, sewerage, and other service charges assessed against your business property are not real estate taxes, but are deductible as business expenses. How to file a 2011 tax return Purchase or sale of real estate. How to file a 2011 tax return   If real estate is sold, the real estate taxes must be allocated between the buyer and the seller. How to file a 2011 tax return   The buyer and seller must allocate the real estate taxes according to the number of days in the real property tax year (the period to which the tax imposed relates) that each owned the property. How to file a 2011 tax return Treat the seller as paying the taxes up to but not including the date of sale. How to file a 2011 tax return Treat the buyer as paying the taxes beginning with the date of sale. How to file a 2011 tax return You can usually find this information on the settlement statement you received at closing. How to file a 2011 tax return   If you (the seller) use an accrual method and have not elected to ratably accrue real estate taxes, you are considered to have accrued your part of the tax on the date you sell the property. How to file a 2011 tax return Example. How to file a 2011 tax return Alberto Verde, a calendar year accrual method taxpayer, owns real estate in Olmo County. How to file a 2011 tax return He has not elected to ratably accrue property taxes. How to file a 2011 tax return November 30 of each year is the assessment and lien date for the current real property tax year, which is the calendar year. How to file a 2011 tax return He sold the property on June 30, 2013. How to file a 2011 tax return Under his accounting method he would not be able to claim a deduction for the taxes because the sale occurred before November 30. How to file a 2011 tax return He is treated as having accrued his part of the tax, 181/366  (January 1–June 29), on June 30, and he can deduct it for 2013. How to file a 2011 tax return Electing to ratably accrue. How to file a 2011 tax return   If you use an accrual method, you can elect to accrue real estate tax related to a definite period ratably over that period. How to file a 2011 tax return Example. How to file a 2011 tax return Juan Sanchez is a calendar year taxpayer who uses an accrual method. How to file a 2011 tax return His real estate taxes for the real property tax year, July 1, 2013, to June 30, 2014, are $1,200. How to file a 2011 tax return July 1 is the assessment and lien date. How to file a 2011 tax return If Juan elects to ratably accrue the taxes, $600 will accrue in 2013 ($1,200 × 6/12, July 1–December 31) and the balance will accrue in 2014. How to file a 2011 tax return Separate elections. How to file a 2011 tax return   You can elect to ratably accrue the taxes for each separate trade or business and for nonbusiness activities if you account for them separately. How to file a 2011 tax return Once you elect to ratably accrue real estate taxes, you must use that method unless you get permission from the IRS to change. How to file a 2011 tax return See Form 3115 , later. How to file a 2011 tax return Making the election. How to file a 2011 tax return   If you elect to ratably accrue the taxes for the first year in which you incur real estate taxes, attach a statement to your income tax return for that year. How to file a 2011 tax return The statement should show all the following items. How to file a 2011 tax return The trades or businesses to which the election applies and the accounting method or methods used. How to file a 2011 tax return The period to which the taxes relate. How to file a 2011 tax return The computation of the real estate tax deduction for that first year. How to file a 2011 tax return   Generally, you must file your return by the due date (including extensions). How to file a 2011 tax return However, if you timely filed your return for the year without electing to ratably accrue, you can still make the election by filing an amended return within 6 months after the due date of the return (excluding extensions). How to file a 2011 tax return Attach the statement to the amended return and write “Filed pursuant to section 301. How to file a 2011 tax return 9100-2” on the statement. How to file a 2011 tax return File the amended return at the same address where you filed the original return. How to file a 2011 tax return Form 3115. How to file a 2011 tax return    If you elect to ratably accrue real estate taxes for a year after the first year in which you incur real estate taxes, or if you want to revoke your election to ratably accrue real estate taxes, file Form 3115. How to file a 2011 tax return For more information, including applicable time frames for filing, see the Instructions for Form 3115. How to file a 2011 tax return Note. How to file a 2011 tax return If you are filing an application for a change in accounting method filed after January 9, 2011, for a year of change ending after April 29, 2010, see Revenue Procedure 2011-14, 2011-4 I. How to file a 2011 tax return R. How to file a 2011 tax return B. How to file a 2011 tax return 330, as modified and clarified by Revenue Procedure 2012-19, 2012-14 I. How to file a 2011 tax return R. How to file a 2011 tax return B. How to file a 2011 tax return 689, and Revenue Procedure 2012-20, 2012-14 I. How to file a 2011 tax return R. How to file a 2011 tax return B. How to file a 2011 tax return 700, or any successor. How to file a 2011 tax return Revenue Procedure 2011-14 is available at  www. How to file a 2011 tax return irs. How to file a 2011 tax return gov/irb/2011-04IRB/ar08. How to file a 2011 tax return html. How to file a 2011 tax return Income Taxes This section discusses federal, state, local, and foreign income taxes. How to file a 2011 tax return Federal income taxes. How to file a 2011 tax return   You cannot deduct federal income taxes. How to file a 2011 tax return State and local income taxes. How to file a 2011 tax return   A corporation or partnership can deduct state and local income taxes imposed on the corporation or partnership as business expenses. How to file a 2011 tax return An individual can deduct state and local income taxes only as an itemized deduction on Schedule A (Form 1040). How to file a 2011 tax return   However, an individual can deduct a state tax on gross income (as distinguished from net income) directly attributable to a trade or business as a business expense. How to file a 2011 tax return Accrual of contested income taxes. How to file a 2011 tax return   If you use an accrual method, and you contest a state or local income tax liability, you must accrue and deduct any contested amount in the tax year in which the liability is finally determined. How to file a 2011 tax return   If additional state or local income taxes for a prior year are assessed in a later year, you can deduct the taxes in the year in which they were originally imposed (the prior year) if the tax liability is not contested. How to file a 2011 tax return You cannot deduct them in the year in which the liability is finally determined. How to file a 2011 tax return    The filing of an income tax return is not considered a contest and, in the absence of an overt act of protest, you can deduct the tax in the prior year. How to file a 2011 tax return Also, you can deduct any additional taxes in the prior year if you do not show some affirmative evidence of denial of the liability. How to file a 2011 tax return   However, if you consistently deduct additional assessments in the year they are paid or finally determined (including those for which there was no contest), you must continue to do so. How to file a 2011 tax return You cannot take a deduction in the earlier year unless you receive permission to change your method of accounting. How to file a 2011 tax return For more information on accounting methods, see When Can I Deduct an Expense in chapter 1. How to file a 2011 tax return Foreign income taxes. How to file a 2011 tax return   Generally, you can take either a deduction or a credit for income taxes imposed on you by a foreign country or a U. How to file a 2011 tax return S. How to file a 2011 tax return possession. How to file a 2011 tax return However, an individual cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. How to file a 2011 tax return S. How to file a 2011 tax return tax under the foreign earned income exclusion or the foreign housing exclusion. How to file a 2011 tax return For information on these exclusions, see Publication 54, Tax Guide for U. How to file a 2011 tax return S. How to file a 2011 tax return Citizens and Resident Aliens Abroad. How to file a 2011 tax return For information on the foreign tax credit, see Publication 514, Foreign Tax Credit for Individuals. How to file a 2011 tax return Employment Taxes If you have employees, you must withhold various taxes from your employees' pay. How to file a 2011 tax return Most employers must withhold their employees' share of social security, Medicare taxes, and Additional Medicare Tax (if applicable) along with state and federal income taxes. How to file a 2011 tax return You may also need to pay certain employment taxes from your own funds. How to file a 2011 tax return These include your share of social security and Medicare taxes as an employer, along with unemployment taxes. How to file a 2011 tax return Note. How to file a 2011 tax return Additional Medicare Tax is only imposed on the employee. How to file a 2011 tax return There is no employer share of Additional Medicare Tax. How to file a 2011 tax return Your deduction for wages paid is not reduced by the social security and Medicare taxes, Additional Medicare Tax, and income taxes you withhold from your employees. How to file a 2011 tax return You can deduct the employment taxes you must pay from your own funds as taxes. How to file a 2011 tax return Example. How to file a 2011 tax return You pay your employee $18,000 a year. How to file a 2011 tax return However, after you withhold various taxes, your employee receives $14,500. How to file a 2011 tax return You also pay an additional $1,500 in employment taxes. How to file a 2011 tax return You should deduct the full $18,000 as wages. How to file a 2011 tax return You can deduct the $1,500 you pay from your own funds as taxes. How to file a 2011 tax return For more information on employment taxes, see Publication 15 (Circular E). How to file a 2011 tax return Unemployment fund taxes. How to file a 2011 tax return   As an employer, you may have to make payments to a state unemployment compensation fund or to a state disability benefit fund. How to file a 2011 tax return Deduct these payments as taxes. How to file a 2011 tax return Other Taxes The following are other taxes you can deduct if you incur them in the ordinary course of your trade or business. How to file a 2011 tax return Excise taxes. How to file a 2011 tax return   Generally, you can deduct as a business expense all excise taxes that are ordinary and necessary expenses of carrying on your trade or business. How to file a 2011 tax return However, see Fuel taxes , later. How to file a 2011 tax return   For more information on excise taxes, see Publication 510. How to file a 2011 tax return Franchise taxes. How to file a 2011 tax return   You can deduct corporate franchise taxes as a business expense. How to file a 2011 tax return Fuel taxes. How to file a 2011 tax return   Generally, taxes on gasoline, diesel fuel, and other motor fuels that you use in your business are included as part of the cost of the fuel. How to file a 2011 tax return Do not deduct these taxes as a separate item. How to file a 2011 tax return   You may be entitled to a credit or refund for federal excise tax you paid on fuels used for certain purposes. How to file a 2011 tax return For more information, see Publication 510. How to file a 2011 tax return Occupational taxes. How to file a 2011 tax return   You can deduct as a business expense an occupational tax charged at a flat rate by a locality for the privilege of working or conducting a business in the locality. How to file a 2011 tax return Personal property tax. How to file a 2011 tax return   You can deduct any tax imposed by a state or local government on personal property used in your trade or business. How to file a 2011 tax return Sales tax. How to file a 2011 tax return   Treat any sales tax you pay on a service or on the purchase or use of property as part of the cost of the service or property. How to file a 2011 tax return If the service or the cost or use of the property is a deductible business expense, you can deduct the tax as part of that service or cost. How to file a 2011 tax return If the property is merchandise bought for resale, the sales tax is part of the cost of the merchandise. How to file a 2011 tax return If the property is depreciable, add the sales tax to the basis for depreciation. How to file a 2011 tax return For more information on basis, see Publication 551. How to file a 2011 tax return    Do not deduct state and local sales taxes imposed on the buyer that you must collect and pay over to the state or local government. How to file a 2011 tax return Also, do not include these taxes in gross receipts or sales. How to file a 2011 tax return Self-employment tax. How to file a 2011 tax return   You can deduct part of your self-employment tax as a business expense in figuring your adjusted gross income. How to file a 2011 tax return This deduction only affects your income tax. How to file a 2011 tax return It does not affect your net earnings from self-employment or your self-employment tax. How to file a 2011 tax return   To deduct the tax, enter on Form 1040, line 27, the amount shown on the Deduction for one-half of self-employment tax line of Schedule SE (Form 1040). How to file a 2011 tax return   For more information on self-employment tax, see Publication 334. How to file a 2011 tax return Additional Medicare Tax. How to file a 2011 tax return   Beginning in 2013, you may be required to pay Additional Medicare Tax on self-employment income. How to file a 2011 tax return See Form 8959 and the Instructions for Form 8959 for more information on the Additional Medicare Tax. How to file a 2011 tax return Prev  Up  Next   Home   More Online Publications
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Understanding your CP22A Notice

We made the change(s) you requested to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of the change(s).

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully ― it will explain why you owe money on your taxes.
  • Pay the amount owed by the date on the notice's payment coupon.
  • Make payment arrangements if you can't pay the full amount you owe.
  • Contact us if you disagree with the change(s) we made.
  • Correct the copy of your tax return that you kept for your records.

You may want to...


Answers to Common Questions

The notice says "Based on the information you provided, we changed your 200X Form 1040 to correct your:..." but I don't remember sending any change to IRS. How can I find out what IRS received to initiate this change?
Please contact us at the number listed on the top right corner of your notice for specific information about your tax return.

What do I say when I call the IRS?
Mention that you got a CP22A notice with a balance due and you need to review your account with a customer service representative. Be sure to have a copy of your notice and your tax return before you call.

What should I do if I disagree with the changes you made?
If you disagree, contact us at the toll-free number listed on the top right corner of your notice.

What happens if I can't pay the full amount I owe?
You can arrange to make a payment plan with us if you can't pay the full amount you owe.

Am I charged interest on the money I owe?
If you don't full pay the amount you owe by the date on the payment coupon, interest will accrue on the unpaid balance after that date.

Will I receive a penalty if I can't pay the full amount?
Yes, you'll receive a late payment penalty. You can contact us at the number listed on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.

Can I set up a payment plan?
Yes. Call the toll-free number listed on the top right corner of your notice to discuss payment options or check out more information on payment options and how to make a payment arrangement.

There are other options, such as paying by credit card. Note: There may be a fee to pay by credit card.

What if I need to make another correction to my account?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.

What if I have tried to get answers and after contacting IRS several times have not been successful?
Call Taxpayer Advocate at 1-877-777-4778 or for TTY/TDD 1-800-829-4059.

What if I think I’m a victim of identity theft?
Please contact us at the number listed on the top right corner of your notice. Refer to the IRS Identity Theft resource page for more information.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 03-Mar-2014

The How To File A 2011 Tax Return

How to file a 2011 tax return Publication 555 - Introductory Material Table of Contents Future Developments What's New Important Reminder IntroductionOrdering forms and publications. How to file a 2011 tax return Tax questions. How to file a 2011 tax return Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 555, such as legislation enacted after it was published, go to www. How to file a 2011 tax return irs. How to file a 2011 tax return gov/pub555. How to file a 2011 tax return What's New Same-sex marriages. How to file a 2011 tax return  For federal tax purposes, individuals of the same sex are married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. How to file a 2011 tax return The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. How to file a 2011 tax return However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. How to file a 2011 tax return The word “state” as used here includes the District of Columbia, Puerto Rico, and U. How to file a 2011 tax return S. How to file a 2011 tax return territories and possessions. How to file a 2011 tax return It means any domestic jurisdiction that has the legal authority to sanction marriages. How to file a 2011 tax return The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. How to file a 2011 tax return If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. How to file a 2011 tax return However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status. How to file a 2011 tax return For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. How to file a 2011 tax return Also see Revenue Ruling 2013-17 and Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law on IRS. How to file a 2011 tax return gov. How to file a 2011 tax return Important Reminder Photographs of missing children. How to file a 2011 tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How to file a 2011 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to file a 2011 tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. How to file a 2011 tax return Introduction This publication is for married taxpayers who are domiciled in one of the following community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin. How to file a 2011 tax return This publication does not address the federal tax treatment of income or property subject to the “community property” election under Alaska state laws. How to file a 2011 tax return Community property laws affect how you figure your income on your federal income tax return if you are married, live in a community property state or country, and file separate returns. How to file a 2011 tax return If you are married, your tax usually will be less if you file married filing jointly than if you file married filing separately. How to file a 2011 tax return However, sometimes it can be to your advantage to file separate returns. How to file a 2011 tax return If you and your spouse file separate returns, you have to determine your community income and your separate income. How to file a 2011 tax return Community property laws also affect your basis in property you inherit from a married person who lived in a community property state. How to file a 2011 tax return See Death of spouse , later. How to file a 2011 tax return Registered domestic partners. How to file a 2011 tax return    This publication is also for registered domestic partners who are domiciled in Nevada, Washington, or California. How to file a 2011 tax return Registered domestic partners in Nevada, Washington, or California generally must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. How to file a 2011 tax return   Registered domestic partners are not married for federal tax purposes. How to file a 2011 tax return They can use the single filing status, or if they qualify, the head of household filing status. How to file a 2011 tax return    You can find answers to frequently asked questions by going to www. How to file a 2011 tax return irs. How to file a 2011 tax return gov/pub555 and clicking on Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions under Other Items You May Find Useful. How to file a 2011 tax return Comments and suggestions. How to file a 2011 tax return    We welcome your comments about this publication and your suggestions for future editions. How to file a 2011 tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to file a 2011 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to file a 2011 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file a 2011 tax return   You can send your comments from www. How to file a 2011 tax return irs. How to file a 2011 tax return gov/formspubs. How to file a 2011 tax return Click on “More Information” and then on “Give us feedback on forms and publications. How to file a 2011 tax return ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How to file a 2011 tax return Ordering forms and publications. How to file a 2011 tax return    Visit www. How to file a 2011 tax return irs. How to file a 2011 tax return gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. How to file a 2011 tax return Internal Revenue Service 1201 N. How to file a 2011 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to file a 2011 tax return    If you have a tax question, check the information available on IRS. How to file a 2011 tax return gov or call 1-800-829-1040. How to file a 2011 tax return We cannot answer tax questions sent to either of the above addresses. How to file a 2011 tax return Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals 505 Tax Withholding and Estimated Tax 971 Innocent Spouse Relief Form (and Instructions) 8857 Request for Innocent Spouse Relief 8958 Allocation of Tax Amounts Between Certain Individuals in Community Property States  See How To Get Tax Help near the end of this publication for information about getting these publications and forms. How to file a 2011 tax return Prev  Up  Next   Home   More Online Publications