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2013 1040 Ez Form
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2013 1040 Ez Form
2013 1040 ez form Publication 597 - Introductory Material Table of Contents Introduction Introduction This publication provides information on the income tax treaty between the United States and Canada. 2013 1040 ez form It discusses a number of treaty provisions that often apply to U. 2013 1040 ez form S. 2013 1040 ez form citizens or residents who may be liable for Canadian tax. 2013 1040 ez form Treaty provisions are generally reciprocal (the same rules apply to both treaty countries). 2013 1040 ez form Therefore, a Canadian resident who receives income from the United States may refer to this publication to see if a treaty provision may affect the tax to be paid to the United States. 2013 1040 ez form This publication does not deal with Canadian income tax laws; nor does it provide Canada's interpretation of treaty articles, definitions, or specific terms not defined in the treaty itself. 2013 1040 ez form The United States—Canada income tax treaty was signed on September 26, 1980. 2013 1040 ez form It has been amended by five protocols, the most recent of which generally became effective January 1, 2009. 2013 1040 ez form In this publication, the term “article” refers to the particular article of the treaty, as amended. 2013 1040 ez form Prev Up Next Home More Online Publications
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The 2013 1040 Ez Form
2013 1040 ez form Publication 971 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. 2013 1040 ez form Questions about innocent spouse relief. 2013 1040 ez form Useful Items - You may want to see: What's New Expanded filing deadline for equitable relief. 2013 1040 ez form The period of time in which you may request equitable relief has been expanded. 2013 1040 ez form See How To Request Relief later. 2013 1040 ez form More information. 2013 1040 ez form For more information about the latest developments on Publication 971, go to www. 2013 1040 ez form irs. 2013 1040 ez form gov/pub971. 2013 1040 ez form Introduction When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. 2013 1040 ez form This is called joint and several liability. 2013 1040 ez form Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to income, deductions, or credits of your spouse or former spouse. 2013 1040 ez form You remain jointly and severally liable for the taxes, and the IRS still can collect from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the tax. 2013 1040 ez form In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. 2013 1040 ez form Three types of relief are available to married persons who filed joint returns. 2013 1040 ez form Innocent spouse relief. 2013 1040 ez form Separation of liability relief. 2013 1040 ez form Equitable relief. 2013 1040 ez form Married persons who did not file joint returns, but who live in community property states, may also qualify for relief. 2013 1040 ez form See Community Property Laws , later. 2013 1040 ez form This publication explains these types of relief, who may qualify for them, and how to get them. 2013 1040 ez form You can also use the Innocent Spouse Tax Relief Eligibility Explorer at IRS. 2013 1040 ez form gov by entering “Innocent Spouse” in the search box. 2013 1040 ez form What this publication does not cover. 2013 1040 ez form This publication does not discuss injured spouse relief. 2013 1040 ez form You are an injured spouse if your share of the overpayment shown on your joint return was, or is expected to be, applied (offset) against your spouse's legally enforceable past-due federal taxes, state income taxes, state unemployment compensation debts, child or spousal support payments, or a federal nontax debt, such as a student loan. 2013 1040 ez form If you are an injured spouse, you may be entitled to receive a refund of your share of the overpayment. 2013 1040 ez form For more information, see Form 8379, Injured Spouse Allocation. 2013 1040 ez form Comments and suggestions. 2013 1040 ez form We welcome your comments about this publication and your suggestions for future editions. 2013 1040 ez form You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. 2013 1040 ez form NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 2013 1040 ez form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2013 1040 ez form You can email us at taxforms@irs. 2013 1040 ez form gov. 2013 1040 ez form Please put “Publications Comment” on the subject line. 2013 1040 ez form You can also send us comments from www. 2013 1040 ez form irs. 2013 1040 ez form gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. 2013 1040 ez form ” Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. 2013 1040 ez form Ordering forms and publications. 2013 1040 ez form Visit www. 2013 1040 ez form irs. 2013 1040 ez form gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 2013 1040 ez form Internal Revenue Service 1201 N. 2013 1040 ez form Mitsubishi Motorway Bloomington, IL 61705-6613 Questions about innocent spouse relief. 2013 1040 ez form The IRS can help you with your request for innocent spouse relief. 2013 1040 ez form If you are working with an IRS employee, you can ask that employee, or you can call 866-897-4270. 2013 1040 ez form Useful Items - You may want to see: Publications 504 Divorced or Separated Individuals 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 594 The IRS Collection Process Forms (and Instructions) 8857 Request for Innocent Spouse Relief Prev Up Next Home More Online Publications