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Tax Forms 1040 Ez

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

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Bowling Green 200 West Professional
Park Court
Bowling Green, KY 42104

Monday-Friday 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(270) 782-7667
Hopkinsville 121 W. Tenth St.
Hopkinsville, KY 42240

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(270) 886-6625 
Lexington  1500 Leestown Rd.
Lexington, KY 40511 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(859) 244-2400 
Louisville  600 Dr. Martin Luther
King Jr. Place
Louisville, KY 40202 

Monday-Friday - 8:30 a.m.-4:30 p.m. 

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(502) 582-6700 
Owensboro  401 Frederica St.
Owensboro, KY 42301 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

   Services Provided

(270) 852-8490 
Paducah  2765 Wayne Sullivan Dr.
Paducah, KY 42003 

Monday - Friday  8:30 a.m. - 4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.) 

 

Services Provided

(270) 443-1977 
Prestonsburg  311 N. Arnold Ave.
Prestonsburg, KY 41653 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.) 

 

Services Provided

(606) 889-1590 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (502) 582-6030 in Louisville or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
600 Dr. Martin Luther King, Jr. Place
Room 321
Louisville, KY 40202

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Tax Forms 1040 Ez

Tax forms 1040 ez Publication 544 - Additional Material Table of Contents Tax Publications for Business TaxpayersSee How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. Tax forms 1040 ez General Guides 1 Your Rights as a Taxpayer 17 Your Federal Income Tax (For Individuals) 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509 Tax Calendars 910 IRS Guide to Free Tax Services Employer's Guides 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 80 (Circular SS), Federal Tax Guide For Employers in the U. Tax forms 1040 ez S. Tax forms 1040 ez Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands 926 Household Employer's Tax Guide Specialized Publications 225 Farmer's Tax Guide 463 Travel, Entertainment, Gift, and Car Expenses 505 Tax Withholding and Estimated Tax 510 Excise Taxes (Including Fuel Tax Credits and Refunds) 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 517 Social Security and Other Information for Members of the Clergy and Religious Workers 527 Residential Rental Property 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537 Installment Sales 538 Accounting Periods and Methods 541 Partnerships 542 Corporations 544 Sales and Other Dispositions of Assets 551 Basis of Assets 556 Examination of Returns, Appeal Rights, and Claims for Refund 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 561 Determining the Value of Donated Property 583 Starting a Business and Keeping Records 587 Business Use of Your Home (Including Use by Daycare Providers) 594 What You Should Know About The IRS Collection Process 595 Capital Construction Fund for Commercial Fishermen 597 Information on the United States-Canada Income Tax Treaty 598 Tax on Unrelated Business Income of Exempt Organizations 686 Certification for Reduced Tax Rates in Tax Treaty Countries 901 U. Tax forms 1040 ez S. Tax forms 1040 ez Tax Treaties 908 Bankruptcy Tax Guide 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property 947 Practice Before the IRS and Power of Attorney 1544 Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546 Taxpayer Advocate Service - Your Voice at the IRS Spanish Language Publications 1SP Derechos del Contribuyente 179 (Circular PR), Guía Contributiva Federal Para Patronos Puertorriqueños 579SP Cómo Preparar la Declaración de Impuesto Federal 594SP Qué es lo Debemos Saber Sobre El Proceso de Cobro del IRS 850 English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544SP Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax FormsSee How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail. Tax forms 1040 ez Form Number and Form Title W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 941 Employer's QUARTERLY Federal Tax Return 944 Employer's ANNUAL Federal Tax Return 1040 U. Tax forms 1040 ez S. Tax forms 1040 ez Individual Income Tax Return Sch. Tax forms 1040 ez A & B Itemized Deductions & Interest and Ordinary Dividends Sch. Tax forms 1040 ez C Profit or Loss From Business Sch. Tax forms 1040 ez C-EZ Net Profit From Business Sch. Tax forms 1040 ez D Capital Gains and Losses Sch. Tax forms 1040 ez E Supplemental Income and Loss Sch. Tax forms 1040 ez F Profit or Loss From Farming Sch. Tax forms 1040 ez H Household Employment Taxes Sch. Tax forms 1040 ez J Income Averaging for Farmers and Fishermen Sch. Tax forms 1040 ez R Credit for the Elderly or the Disabled Sch. Tax forms 1040 ez SE Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. Tax forms 1040 ez S. Tax forms 1040 ez Individual Income Tax Return 1065 U. Tax forms 1040 ez S. Tax forms 1040 ez Return of Partnership Income Sch. Tax forms 1040 ez D Capital Gains and Losses Sch. Tax forms 1040 ez K-1 Partner's Share of Income, Deductions, Credits, etc. Tax forms 1040 ez 1120 U. Tax forms 1040 ez S. Tax forms 1040 ez Corporation Income Tax Return Sch. Tax forms 1040 ez D Capital Gains and Losses 1120S U. Tax forms 1040 ez S. Tax forms 1040 ez Income Tax Return for an S Corporation Sch. Tax forms 1040 ez D Capital Gains and Losses and Built-In Gains Sch. Tax forms 1040 ez K-1 Shareholder's Share of Income, Deductions, Credits, etc. Tax forms 1040 ez 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441 Child and Dependent Care Expenses 2848 Power of Attorney and Declaration of Representative 3800 General Business Credit 3903 Moving Expenses 4562 Depreciation and Amortization 4797 Sales of Business Property 4868 Application for Automatic Extension of Time To File U. Tax forms 1040 ez S. Tax forms 1040 ez Individual Income Tax Return 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6252 Installment Sale Income 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns 8283 Noncash Charitable Contributions 8300 Report of Cash Payments Over $10,000 Received in a Trade or Business 8582 Passive Activity Loss Limitations 8606 Nondeductible IRAs 8822 Change of Address 8829 Expenses for Business Use of Your Home 8949 Sales and Other Dispositions of Capital Assets Prev  Up  Next   Home   More Online Publications