File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Free E File Extension

Do Active Duty Military Pay State TaxesFile Back TaxFile A Free State Tax ReturnAmended 1040File 2005 Taxes Online Free2011 1040 Form Download2011 Tax Forms 1040aTaxes 20112012 Tax FormsAmend Taxes OnlineHow Do I Amend My State Tax ReturnIrse FileTax Form 1040xFreetaxreturnsState Of Illinois Tax Filing OnlineEarned Income Tax Credit CalculatorAmend Tax FormsIrs Form 1040x 2013 Tax ReturnTurbotax For Students FreeE File Taxes2011 Tax Form 1040Amend Tax Return2011 Tax Filing DeadlineIrs GovFiling A 2012 Tax ReturnFile My 1040x ElectronicallyHttps Taxes Hrblock ComIrs1040Online 1040ez2011 Form 1040Amending A Tax ReturnTurbo Tax File 2012Amend My Tax Return OnlineHow To File Tax ExtentionMilitary Tax FormFree State Tax Filing For Low Income2009 Tax Returns OnlineHrblock 1040xWhere To File 1040x For 2012How Can I File My 2011 Taxes For Free

Free E File Extension

Free e file extension Publication 555 - Main Content Table of Contents Domicile Community or Separate Property and Income Identifying Income, Deductions, and CreditsIncome Exemptions Deductions Credits, Taxes, and Payments Community Property Laws DisregardedRequesting relief. Free e file extension Equitable relief. Free e file extension Earned income. Free e file extension Trade or business income. Free e file extension Partnership income or loss. Free e file extension Separate property income. Free e file extension Social security benefits. Free e file extension Other income. Free e file extension End of the Community Preparing a Federal Income Tax ReturnJoint Return Versus Separate Returns Separate Return Preparation How To Get Tax HelpLow Income Taxpayer Clinics Domicile Whether you have community property and community income depends on the state where you are domiciled. Free e file extension If you and your spouse (or your registered domestic partner) have different domiciles, check the laws of each to see whether you have community property or community income. Free e file extension You have only one domicile even if you have more than one home. Free e file extension Your domicile is a permanent legal home that you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. Free e file extension The question of your domicile is mainly a matter of your intention as indicated by your actions. Free e file extension You must be able to show that you intend a given place or state to be your permanent home. Free e file extension If you move into or out of a community property state during the year, you may or may not have community income. Free e file extension Factors considered in determining domicile include: Where you pay state income tax, Where you vote, Location of property you own, Your citizenship, Length of residence, and Business and social ties to the community. Free e file extension Amount of time spent. Free e file extension    The amount of time spent in one place does not always explain the difference between home and domicile. Free e file extension A temporary home or residence may continue for months or years while a domicile may be established the first moment you occupy the property. Free e file extension Your intent is the determining factor in proving where you have your domicile. Free e file extension    Note. Free e file extension When this publication refers to where you live, it means your domicile. Free e file extension Community or Separate Property and Income If you file a federal tax return separately from your spouse, you must report half of all community income and all of your separate income. Free e file extension Likewise, a registered domestic partner must report half of all community income and all of his or her separate income on his or her federal tax return. Free e file extension You each must attach your Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. Free e file extension Generally, the laws of the state in which you are domiciled govern whether you have community property and community income or separate property and separate income for federal tax purposes. Free e file extension The following is a summary of the general rules. Free e file extension These rules are also shown in Table 1. Free e file extension Community property. Free e file extension    Generally, community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. Free e file extension That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. Free e file extension That cannot be identified as separate property. Free e file extension Community income. Free e file extension    Generally, community income is income from: Community property. Free e file extension Salaries, wages, and other pay received for the services performed by you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. Free e file extension Real estate that is treated as community property under the laws of the state where the property is located. Free e file extension Note Separate property. Free e file extension    Generally, separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). Free e file extension Money earned while domiciled in a noncommunity property state. Free e file extension Property that you or your spouse (or your registered domestic partner) received separately as a gift or inheritance during your marriage (or registered domestic partnership). Free e file extension Property that you or your spouse (or your registered domestic partner) bought with separate funds, or acquired in exchange for separate property, during your marriage (or registered domestic partnership). Free e file extension Property that you and your spouse (or your registered domestic partner) converted from community property to separate property through an agreement valid under state law. Free e file extension The part of property bought with separate funds, if part was bought with community funds and part with separate funds. Free e file extension Separate income. Free e file extension    Generally, income from separate property is the separate income of the spouse (or the registered domestic partner) who owns the property. Free e file extension    In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. Free e file extension Table 1. Free e file extension General Rules — Property and Income: Community or Separate? Community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. Free e file extension (Includes the part of property bought with community property funds if part was bought with community funds and part with separate funds. Free e file extension ) That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. Free e file extension That cannot be identified as separate property. Free e file extension Separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). Free e file extension Money earned while domiciled in a noncommunity property state. Free e file extension Property either of you received as a gift or inherited separately during your marriage (or registered domestic partnership). Free e file extension Property bought with separate funds, or exchanged for separate property, during your marriage (or registered domestic partnership). Free e file extension Property that you and your spouse (or your registered domestic partner) agreed to convert from community to separate property through an agreement valid under state law. Free e file extension The part of property bought with separate funds, if part was bought with community funds and part with separate funds. Free e file extension Community income 1,2,3 is income from: Community property. Free e file extension Salaries, wages, or pay for services of you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. Free e file extension Real estate that is treated as community property under the laws of the state where the property is located. Free e file extension Separate income 1,2 is income from: Separate property which belongs to the spouse (or registered domestic partner) who owns the property. Free e file extension 1In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. Free e file extension 2Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year , later. Free e file extension In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. Free e file extension In other states, it is separate income. Free e file extension 3Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. Free e file extension See Community Property Laws Disregarded , later. Free e file extension Identifying Income, Deductions, and Credits If you file separate returns, you and your spouse (or your registered domestic partner) each must attach your Form 8958 to your Form 1040 to identify your community and separate income, deductions, credits, and other return amounts according to the laws of your state. Free e file extension Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. Free e file extension See Community Property Laws Disregarded, later. Free e file extension Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year, later. Free e file extension In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. Free e file extension In other states, it is separate income. Free e file extension Income The following is a discussion of the general effect of community property laws on the federal income tax treatment of certain items of income. Free e file extension Wages, earnings, and profits. Free e file extension    A spouse's (or your registered domestic partner's) wages, earnings, and net profits from a sole proprietorship are community income and must be evenly split. Free e file extension Dividends, interest, and rents. Free e file extension    Dividends, interest, and rents from community property are community income and must be evenly split. Free e file extension Dividends, interest, and rents from separate property are characterized in accordance with the discussion under Income from separate property , later. Free e file extension Example. Free e file extension If you and your spouse (or your registered domestic partner) buy a bond that is considered community property under your state laws, half the bond interest belongs to you and half belongs to your spouse. Free e file extension You each must show the bond interest and the split of that interest on your Form 8958, and report half the interest on your Form 1040. Free e file extension Attach your Form 8958 to your Form 1040. Free e file extension Alimony received. Free e file extension    Alimony or separate maintenance payments made prior to divorce are taxable to the payee spouse only to the extent they exceed 50% (his or her share) of the reportable community income. Free e file extension This is so because the payee spouse is already required to report half of the community income. Free e file extension See also Alimony paid , later. Free e file extension Gains and losses. Free e file extension    Gains and losses are classified as separate or community depending on how the property is held. Free e file extension For example, a loss on separate property, such as stock held separately, is a separate loss. Free e file extension On the other hand, a loss on community property, such as a casualty loss to your home held as community property, is a community loss. Free e file extension See Publication 544, Sales and Other Dispositions of Assets, for information on gains and losses. Free e file extension See Publication 547, Casualties, Disasters, and Thefts, for information on losses due to a casualty or theft. Free e file extension Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Free e file extension    There are several kinds of individual retirement arrangements (IRAs). Free e file extension They are traditional IRAs (including SEP-IRAs), SIMPLE IRAs, and Roth IRAs. Free e file extension IRAs and ESAs by law are deemed to be separate property. Free e file extension Therefore, taxable IRA and ESA distributions are separate property, even if the funds in the account would otherwise be community property. Free e file extension These distributions are wholly taxable to the spouse (or registered domestic partner) whose name is on the account. Free e file extension That spouse (or registered domestic partner) is also liable for any penalties and additional taxes on the distributions. Free e file extension Pensions. Free e file extension    Generally, distributions from pensions will be characterized as community or separate income depending on the respective periods of participation in the pension while married (or during the registered domestic partnership) and domiciled in a community property state or in a noncommunity property state during the total period of participation in the pension. Free e file extension See the example under Civil service retirement , later. Free e file extension These rules may vary between states. Free e file extension Check your state law. Free e file extension Lump-sum distributions. Free e file extension    If you were born before January 2, 1936, and receive a lump-sum distribution from a qualified retirement plan, you may be able to choose an optional method of figuring the tax on the distribution. Free e file extension For the 10-year tax option, you must disregard community property laws. Free e file extension For more information, see Publication 575, Pension and Annuity Income, and Form 4972, Tax on Lump-Sum Distributions. Free e file extension Civil service retirement. Free e file extension    For income tax purposes, community property laws apply to annuities payable under the Civil Service Retirement Act (CSRS) or Federal Employee Retirement System (FERS). Free e file extension   Whether a civil service annuity is separate or community income depends on your marital status (or your status as a registered domestic partner) and domicile of the employee when the services were performed for which the annuity is paid. Free e file extension Even if you now live in a noncommunity property state and you receive a civil service annuity, it may be community income if it is based on services you performed while married (or during the registered domestic partnership) and domiciled in a community property state. Free e file extension   If a civil service annuity is a mixture of community income and separate income, it must be divided between the two kinds of income. Free e file extension The division is based on the employee's domicile and marital status (or registered domestic partnership) in community and noncommunity property states during his or her periods of service. Free e file extension Example. Free e file extension Henry Wright retired this year after 30 years of civil service. Free e file extension He and his wife were domiciled in a community property state during the past 15 years. Free e file extension Since half the service was performed while the Wrights were married and domiciled in a community property state, half the civil service retirement pay is considered to be community income. Free e file extension If Mr. Free e file extension Wright receives $1,000 a month in retirement pay, $500 is considered community income—half ($250) is his income and half ($250) is his wife's. Free e file extension Military retirement pay. Free e file extension    State community property laws apply to military retirement pay. Free e file extension Generally, the pay is either separate or community income based on the marital status and domicile of the couple while the member of the Armed Forces was in active military service. Free e file extension For example, military retirement pay for services performed during marriage and domicile in a community property state is community income. Free e file extension   Active military pay earned while married and domiciled in a community property state is also community income. Free e file extension This income is considered to be received half by the member of the Armed Forces and half by the spouse. Free e file extension Partnership income. Free e file extension    If an interest is held in a partnership, and income from the partnership is attributable to the efforts of either spouse (or registered domestic partner), the partnership income is community property. Free e file extension If it is merely a passive investment in a separate property partnership, the partnership income will be characterized in accordance with the discussion under Income from separate property , later. Free e file extension Tax-exempt income. Free e file extension    For spouses, community income exempt from federal tax generally keeps its exempt status for both spouses. Free e file extension For example, under certain circumstances, income earned outside the United States is tax exempt. Free e file extension If you earned income and met the conditions that made it exempt, the income is also exempt for your spouse even though he or she may not have met the conditions. Free e file extension Registered domestic partners should consult the particular exclusion provision to see if the exempt status applies to both. Free e file extension Income from separate property. Free e file extension    In some states, income from separate property is separate income. Free e file extension These states include Arizona, California, Nevada, New Mexico, and Washington. Free e file extension Other states characterize income from separate property as community income. Free e file extension These states include Idaho, Louisiana, Texas, and Wisconsin. Free e file extension Exemptions When you file separate returns, you must claim your own exemption amount for that year. Free e file extension (See your tax return instructions. Free e file extension ) You cannot divide the amount allowed as an exemption for a dependent between you and your spouse (or your registered domestic partner). Free e file extension When community funds provide support for more than one person, each of whom otherwise qualifies as a dependent, you and your spouse (or your registered domestic partner) may divide the number of dependency exemptions as explained in the following example. Free e file extension Example. Free e file extension Ron and Diane White have three dependent children and live in Nevada. Free e file extension If Ron and Diane file separately, only Ron can claim his own exemption, and only Diane can claim her own exemption. Free e file extension Ron and Diane can agree that one of them will claim the exemption for one, two, or all of their children and the other will claim any remaining exemptions. Free e file extension They cannot each claim half of the total exemption amount for their three children. Free e file extension Deductions If you file separate returns, your deductions generally depend on whether the expenses involve community or separate income. Free e file extension Business and investment expenses. Free e file extension    If you file separate returns, expenses incurred to earn or produce community business or investment income are generally divided equally between you and your spouse (or your registered domestic partner). Free e file extension Each of you is entitled to deduct one-half of the expenses on your separate returns. Free e file extension Expenses incurred by a spouse (or registered domestic partner) to produce separate business or investment income is deductible by the spouse (or the registered domestic partner) who earns the corresponding separate business or investment income. Free e file extension    Other limits may also apply to business and investment expenses. Free e file extension For more information, see Publication 535, Business Expenses, and Publication 550, Investment Income and Expenses. Free e file extension Alimony paid. Free e file extension    Payments that may otherwise qualify as alimony are not deductible by the payer if they are the recipient spouse's part of community income. Free e file extension They are deductible as alimony only to the extent they are more than that spouse's part of community income. Free e file extension Example. Free e file extension You live in a community property state. Free e file extension You are separated but the special rules explained later under Spouses living apart all year do not apply. Free e file extension Under a written agreement, you pay your spouse $12,000 of your $20,000 total yearly community income. Free e file extension Your spouse receives no other community income. Free e file extension Under your state law, earnings of a spouse living separately and apart from the other spouse continue as community property. Free e file extension On your separate returns, each of you must report $10,000 of the total community income. Free e file extension In addition, your spouse must report $2,000 as alimony received. Free e file extension You can deduct $2,000 as alimony paid. Free e file extension IRA deduction. Free e file extension    Deductions for IRA contributions cannot be split between spouses (or registered domestic partners). Free e file extension The deduction for each spouse (or each registered domestic partner) is figured separately and without regard to community property laws. Free e file extension Personal expenses. Free e file extension   Expenses that are paid out of separate funds, such as medical expenses, are deductible by the spouse who pays them. Free e file extension If these expenses are paid from community funds, divide the deduction equally between you and your spouse. Free e file extension Credits, Taxes, and Payments The following is a discussion of the general effect of community property laws on the treatment of certain credits, taxes, and payments on your separate return. Free e file extension Child tax credit. Free e file extension    You may be entitled to a child tax credit for each of your qualifying children. Free e file extension You must provide the name and identification number (usually the social security number) of each qualifying child on your return. Free e file extension See your tax return instructions for the maximum amount of the credit you can claim for each qualifying child. Free e file extension Limit on credit. Free e file extension    The credit is limited if your modified adjusted gross income (modified AGI) is above a certain amount. Free e file extension The amount at which the limitation (phaseout) begins depends on your filing status. Free e file extension Generally, your credit is limited to your tax liability unless you have three or more qualifying children. Free e file extension See your tax return instructions for more information. Free e file extension Self-employment tax. Free e file extension    For the effect of community property laws on the income tax treatment of income from a sole proprietorship and partnerships, see Wages, earnings, and profits and Partnership income , earlier. Free e file extension The following rules only apply to persons married for federal tax purposes. Free e file extension Registered domestic partners report community income for self-employment tax purposes the same way they do for income tax purposes. Free e file extension Sole proprietorship. Free e file extension    With regard to net income from a trade or business (other than a partnership) that is community income, self-employment tax is imposed on the spouse carrying on the trade or business. Free e file extension Partnerships. Free e file extension    All of the distributive share of a married partner's income or loss from a partnership trade or business is attributable to the partner for computing any self-employment tax, even if a portion of the partner's distributive share of income or loss is community income or loss that is otherwise attributable to the partner's spouse for income tax purposes. Free e file extension If both spouses are partners, any self-employment tax is allocated based on their distributive shares. Free e file extension Federal income tax withheld. Free e file extension    Report the credit for federal income tax withheld on community wages in the same manner as your wages. Free e file extension If you and your spouse file separate returns on which each of you reports half the community wages, each of you is entitled to credit for half the income tax withheld on those wages. Free e file extension Likewise, each registered domestic partner is entitled to credit for half the income tax withheld on those wages. Free e file extension Estimated tax payments. Free e file extension    In determining whether you must pay estimated tax, apply the estimated tax rules to your estimated income. Free e file extension These rules are explained in Publication 505. Free e file extension   If you think you may owe estimated tax and want to pay the tax separately (registered domestic partners must pay the tax separately), determine whether you must pay it by taking into account: Half the community income and deductions, All of your separate income and deductions, and Your own exemption and any exemptions for dependents that you may claim. Free e file extension   Whether you and your spouse pay estimated tax jointly or separately will not affect your choice of filing joint or separate income tax returns. Free e file extension   If you and your spouse paid estimated tax jointly but file separate income tax returns, either of you can claim all of the estimated tax paid, or you may divide it between you in any way that you agree upon. Free e file extension   If you cannot agree on how to divide it, the estimated tax you can claim equals the total estimated tax paid times the tax shown on your separate return, divided by the total of the tax shown on your return and your spouse's return. Free e file extension   If you paid your estimated taxes separately, you get credit for only the estimated taxes you paid. Free e file extension Earned income credit. Free e file extension    You may be entitled to an earned income credit (EIC). Free e file extension You cannot claim this credit if your filing status is married filing separately. Free e file extension   If you are married, but qualify to file as head of household under rules for married taxpayers living apart (see Publication 501, Exemptions, Standard Deduction, and Filing Information), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under community property laws. Free e file extension That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. Free e file extension Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. Free e file extension The same rule applies to registered domestic partners. Free e file extension    This rule does not apply when determining your adjusted gross income (AGI) for the EIC. Free e file extension Your AGI includes that part of both your and your spouse's (or your registered domestic partner's) wages that you are required to include in gross income shown on your tax return. Free e file extension   For more information about the EIC, see Publication 596, Earned Income Credit (EIC). Free e file extension Overpayments. Free e file extension    The amount of an overpayment on a joint return is allocated under the community property laws of the state in which you are domiciled. Free e file extension If, under the laws of your state, community property is subject to premarital or other separate debts of either spouse, the full joint overpayment may be used to offset the obligation. Free e file extension If, under the laws of your state, community property is not subject to premarital or other separate debts of either spouse, only the portion of the joint overpayment allocated to the spouse liable for the obligation can be used to offset that liability. Free e file extension The portion allocated to the other spouse can be refunded. Free e file extension Community Property Laws Disregarded The following discussions are situations where special rules apply to community property and community income for spouses. Free e file extension These rules do not apply to registered domestic partners. Free e file extension Certain community income not treated as community income by one spouse. Free e file extension    Community property laws may not apply to an item of community income that you received but did not treat as community income. Free e file extension You are responsible for reporting all of that income item if: You treat the item as if only you are entitled to the income, and You do not notify your spouse of the nature and amount of the income by the due date for filing the return (including extensions). Free e file extension Relief from liability arising from community property law. Free e file extension    You are not responsible for the tax relating to an item of community income if all the following conditions are met. Free e file extension You did not file a joint return for the tax year. Free e file extension You did not include an item of community income in gross income. Free e file extension The item of community income you did not include is one of the following: Wages, salaries, and other compensation your spouse (or former spouse) received for services he or she performed as an employee. Free e file extension Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor. Free e file extension Your spouse's (or former spouse's) distributive share of partnership income. Free e file extension Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). Free e file extension Use the appropriate community property law to determine what is separate property. Free e file extension Any other income that belongs to your spouse (or former spouse) under community property law. Free e file extension You establish that you did not know of, and had no reason to know of, that community income. Free e file extension Under all facts and circumstances, it would not be fair to include the item of community income in your gross income. Free e file extension Requesting relief. Free e file extension    For information on how and when to request relief from liabilities arising from community property laws, see Community Property Laws in Publication 971, Innocent Spouse Relief. Free e file extension Equitable relief. Free e file extension    If you do not qualify for the relief discussed earlier under Relief from liability arising from community property law and are now liable for an underpaid or understated tax you believe should be paid only by your spouse (or former spouse), you may request equitable relief. Free e file extension To request equitable relief, you must file Form 8857, Request for Innocent Spouse Relief. Free e file extension Also see Publication 971. Free e file extension Spousal agreements. Free e file extension    In some states a married couple may enter into an agreement that affects the status of property or income as community or separate property. Free e file extension Check your state law to determine how it affects you. Free e file extension Nonresident alien spouse. Free e file extension    If you are a U. Free e file extension S. Free e file extension citizen or resident alien and you choose to treat your nonresident alien spouse as a U. Free e file extension S. Free e file extension resident for tax purposes and you are domiciled in a community property state or country, use the community property rules. Free e file extension You must file a joint return for the year you make the choice. Free e file extension You can file separate returns in later years. Free e file extension For details on making this choice, see Publication 519, U. Free e file extension S. Free e file extension Tax Guide for Aliens. Free e file extension   If you are a U. Free e file extension S. Free e file extension citizen or resident alien and do not choose to treat your nonresident alien spouse as a U. Free e file extension S. Free e file extension resident for tax purposes, treat your community income as explained next under Spouses living apart all year. Free e file extension However, you do not have to meet the four conditions discussed there. Free e file extension Spouses living apart all year. Free e file extension    If you are married at any time during the calendar year, special rules apply for reporting certain community income. Free e file extension You must meet all the following conditions for these special rules to apply. Free e file extension You and your spouse lived apart all year. Free e file extension You and your spouse did not file a joint return for a tax year beginning or ending in the calendar year. Free e file extension You and/or your spouse had earned income for the calendar year that is community income. Free e file extension You and your spouse have not transferred, directly or indirectly, any of the earned income in condition (3) above between yourselves before the end of the year. Free e file extension Do not take into account transfers satisfying child support obligations or transfers of very small amounts or value. Free e file extension If all these conditions are met, you and your spouse must report your community income as discussed next. Free e file extension See also Certain community income not treated as community income by one spouse , earlier. Free e file extension Earned income. Free e file extension    Treat earned income that is not trade or business or partnership income as the income of the spouse who performed the services to earn the income. Free e file extension Earned income is wages, salaries, professional fees, and other pay for personal services. Free e file extension   Earned income does not include amounts paid by a corporation that are a distribution of earnings and profits rather than a reasonable allowance for personal services rendered. Free e file extension Trade or business income. Free e file extension    Treat income and related deductions from a trade or business that is not a partnership as those of the spouse carrying on the trade or business. Free e file extension Partnership income or loss. Free e file extension    Treat income or loss from a trade or business carried on by a partnership as the income or loss of the spouse who is the partner. Free e file extension Separate property income. Free e file extension    Treat income from the separate property of one spouse as the income of that spouse. Free e file extension Social security benefits. Free e file extension    Treat social security and equivalent railroad retirement benefits as the income of the spouse who receives the benefits. Free e file extension Other income. Free e file extension    Treat all other community income, such as dividends, interest, rents, royalties, or gains, as provided under your state's community property law. Free e file extension Example. Free e file extension George and Sharon were married throughout the year but did not live together at any time during the year. Free e file extension Both domiciles were in a community property state. Free e file extension They did not file a joint return or transfer any of their earned income between themselves. Free e file extension During the year their incomes were as follows:   George Sharon Wages $20,000 $22,000 Consulting business 5,000   Partnership   10,000 Dividends from separate property 1,000 2,000 Interest from community property 500 500 Total $26,500 $34,500 Under the community property law of their state, all the income is considered community income. Free e file extension (Some states treat income from separate property as separate income—check your state law. Free e file extension ) Sharon did not take part in George's consulting business. Free e file extension Ordinarily, on their separate returns they would each report $30,500, half the total community income of $61,000 ($26,500 + $34,500). Free e file extension But because they meet the four conditions listed earlier under Spouses living apart all year , they must disregard community property law in reporting all their income (except the interest income) from community property. Free e file extension They each report on their returns only their own earnings and other income, and their share of the interest income from community property. Free e file extension George reports $26,500 and Sharon reports $34,500. Free e file extension Other separated spouses. Free e file extension    If you and your spouse are separated but do not meet the four conditions discussed earlier under Spouses living apart all year , you must treat your income according to the laws of your state. Free e file extension In some states, income earned after separation but before a decree of divorce continues to be community income. Free e file extension In other states, it is separate income. Free e file extension End of the Community The marital community may end in several ways. Free e file extension When the marital community ends, the community assets (money and property) are divided between the spouses. Free e file extension Similarly, a registered domestic partnership may end in several ways and the community assets must be divided between the registered domestic partners. Free e file extension Death of spouse. Free e file extension    If you own community property and your spouse dies, the total fair market value (FMV) of the community property, including the part that belongs to you, generally becomes the basis of the entire property. Free e file extension For this rule to apply, at least half the value of the community property interest must be includible in your spouse's gross estate, whether or not the estate must file a return (this rule does not apply to registered domestic partners). Free e file extension Example. Free e file extension Bob and Ann owned community property that had a basis of $80,000. Free e file extension When Bob died, his and Ann's community property had an FMV of $100,000. Free e file extension One-half of the FMV of their community interest was includible in Bob's estate. Free e file extension The basis of Ann's half of the property is $50,000 after Bob died (half of the $100,000 FMV). Free e file extension The basis of the other half to Bob's heirs is also $50,000. Free e file extension   For more information about the basis of assets, see Publication 551, Basis of Assets. Free e file extension    The above basis rule does not apply if your spouse died in 2010 and the spouse's executor elected out of the estate tax, in which case section 1022 will apply. Free e file extension See Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, for additional information. Free e file extension Divorce or separation. Free e file extension    If spouses divorce or separate, the (equal or unequal) division of community property in connection with the divorce or property settlement does not result in a gain or loss. Free e file extension For registered domestic partners, an unequal division of community property in a property settlement may result in a gain or loss. Free e file extension For information on the tax consequences of the division of property under a property settlement or divorce decree, see Publication 504. Free e file extension   Each spouse (or each registered domestic partner) is taxed on half the community income for the part of the year before the community ends. Free e file extension However, see Spouses living apart all year , earlier. Free e file extension Any income received after the community ends is separate income. Free e file extension This separate income is taxable only to the spouse (or the registered domestic partner) to whom it belongs. Free e file extension   An absolute decree of divorce or annulment ends the marital community in all community property states. Free e file extension A decree of annulment, even though it holds that no valid marriage ever existed, usually does not nullify community property rights arising during the “marriage. Free e file extension ” However, you should check your state law for exceptions. Free e file extension   A decree of legal separation or of separate maintenance may or may not end the marital community. Free e file extension The court issuing the decree may terminate the marital community and divide the property between the spouses. Free e file extension   A separation agreement may divide the community property between you and your spouse. Free e file extension It may provide that this property, along with future earnings and property acquired, will be separate property. Free e file extension This agreement may end the community. Free e file extension   In some states, the marital community ends when the spouses permanently separate, even if there is no formal agreement. Free e file extension Check your state law. Free e file extension   If you are a registered domestic partner, you should check your state law to determine when the community ends. Free e file extension Preparing a Federal Income Tax Return The following discussion does not apply to spouses who meet the conditions under Spouses living apart all year , discussed earlier. Free e file extension Those spouses must report their community income as explained in that discussion. Free e file extension Joint Return Versus Separate Returns Ordinarily, filing a joint return will give you a greater tax advantage than filing a separate return. Free e file extension But in some cases, your combined income tax on separate returns may be less than it would be on a joint return. Free e file extension This discussion concerning joint versus separate returns does not apply to registered domestic partners. Free e file extension The following rules apply if your filing status is married filing separately. Free e file extension You should itemize deductions if your spouse itemizes deductions, because you cannot claim the standard deduction. Free e file extension You cannot take the credit for child and dependent care expenses in most instances. Free e file extension You cannot take the earned income credit. Free e file extension You cannot exclude any interest income from qualified U. Free e file extension S. Free e file extension savings bonds that you used for higher education expenses. Free e file extension You cannot take the credit for the elderly or the disabled unless you lived apart from your spouse all year. Free e file extension You may have to include in income more of any social security benefits (including any equivalent railroad retirement benefits) you received during the year than you would on a joint return. Free e file extension You cannot deduct interest paid on a qualified student loan. Free e file extension You cannot take the education credits. Free e file extension You may have a smaller child tax credit than you would on a joint return. Free e file extension You cannot take the exclusion or credit for adoption expenses in most instances. Free e file extension Figure your tax both on a joint return and on separate returns under the community property laws of your state. Free e file extension You can then compare the tax figured under both methods and use the one that results in less tax. Free e file extension Separate Return Preparation If you file separate returns, you and your spouse must each report half of your combined community income and deductions in addition to your separate income and deductions. Free e file extension Each of you must complete and attach Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. Free e file extension On the appropriate lines of your separate Form 1040, list only your share of the income and deductions on the appropriate lines of your separate tax returns (wages, interest, dividends, etc. Free e file extension ). Free e file extension The same reporting rule applies to registered domestic partners. Free e file extension For a discussion of the effect of community property laws on certain items of income, deductions, credits, and other return amounts, see Identifying Income, Deductions, and Credits , earlier. Free e file extension Attach your Form 8958 to your separate return showing how you figured the income, deductions, and federal income tax withheld that each of you reported. Free e file extension Form 8958 is used for married spouses in community property states who choose to file married filing separately. Free e file extension Form 8958 is also used for registered domestic partners who are domiciled in Nevada, Washington, or California. Free e file extension A registered domestic partner in Nevada, Washington, or California must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. Free e file extension Extension of time to file. Free e file extension    An extension of time for filing your separate return does not extend the time for filing your spouse's (or your registered domestic partner's) separate return. Free e file extension If you and your spouse file a joint return, you cannot file separate returns after the due date for filing either separate return has passed. Free e file extension How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Free e file extension Free help with your tax return. Free e file extension    You can get free help preparing your return nationwide from IRS-certified volunteers. Free e file extension The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free e file extension The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free e file extension Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free e file extension In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free e file extension To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free e file extension gov, download the IRS2Go app, or call 1-800-906-9887. Free e file extension   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free e file extension To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free e file extension aarp. Free e file extension org/money/taxaide or call 1-888-227-7669. Free e file extension For more information on these programs, go to IRS. Free e file extension gov and enter “VITA” in the search box. Free e file extension Internet. Free e file extension    IRS. Free e file extension gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free e file extension Download the free IRS2Go app from the iTunes app store or from Google Play. Free e file extension Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free e file extension Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free e file extension gov or download the IRS2Go app and select the Refund Status option. Free e file extension The IRS issues more than 9 out of 10 refunds in less than 21 days. Free e file extension Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Free e file extension You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free e file extension The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free e file extension Use the Interactive Tax Assistant (ITA) to research your tax questions. Free e file extension No need to wait on the phone or stand in line. Free e file extension The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Free e file extension When you reach the response screen, you can print the entire interview and the final response for your records. Free e file extension New subject areas are added on a regular basis. Free e file extension  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free e file extension gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free e file extension You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free e file extension The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free e file extension When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Free e file extension Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Free e file extension You can also ask the IRS to mail a return or an account transcript to you. Free e file extension Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free e file extension gov or by calling 1-800-908-9946. Free e file extension Tax return and tax account transcripts are generally available for the current year and the past three years. Free e file extension Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free e file extension Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free e file extension If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Free e file extension Check the status of your amended return using Where's My Amended Return? Go to IRS. Free e file extension gov and enter Where's My Amended Return? in the search box. Free e file extension You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free e file extension It can take up to 3 weeks from the date you mailed it to show up in our system. Free e file extension Make a payment using one of several safe and convenient electronic payment options available on IRS. Free e file extension gov. Free e file extension Select the Payment tab on the front page of IRS. Free e file extension gov for more information. Free e file extension Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free e file extension Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free e file extension gov. Free e file extension Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free e file extension Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free e file extension gov. Free e file extension Request an Electronic Filing PIN by going to IRS. Free e file extension gov and entering Electronic Filing PIN in the search box. Free e file extension Download forms, instructions and publications, including accessible versions for people with disabilities. Free e file extension Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free e file extension gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free e file extension An employee can answer questions about your tax account or help you set up a payment plan. Free e file extension Before you visit, check the Office Locator on IRS. Free e file extension gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Free e file extension If you have a special need, such as a disability, you can request an appointment. Free e file extension Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free e file extension Apply for an Employer Identification Number (EIN). Free e file extension Go to IRS. Free e file extension gov and enter Apply for an EIN in the search box. Free e file extension Read the Internal Revenue Code, regulations, or other official guidance. Free e file extension Read Internal Revenue Bulletins. Free e file extension Sign up to receive local and national tax news and more by email. Free e file extension Just click on “subscriptions” above the search box on IRS. Free e file extension gov and choose from a variety of options. Free e file extension    Phone. Free e file extension You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free e file extension Download the free IRS2Go app from the iTunes app store or from Google Play. Free e file extension Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free e file extension gov, or download the IRS2Go app. Free e file extension Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free e file extension The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free e file extension Most VITA and TCE sites offer free electronic filing. Free e file extension Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free e file extension Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free e file extension Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Free e file extension If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free e file extension The IRS issues more than 9 out of 10 refunds in less than 21 days. Free e file extension Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free e file extension Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Free e file extension The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free e file extension Note, the above information is for our automated hotline. Free e file extension Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Free e file extension Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free e file extension You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free e file extension It can take up to 3 weeks from the date you mailed it to show up in our system. Free e file extension Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Free e file extension You should receive your order within 10 business days. Free e file extension Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free e file extension If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Free e file extension Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free e file extension The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free e file extension These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free e file extension    Walk-in. Free e file extension You can find a selection of forms, publications and services — in-person. Free e file extension Products. Free e file extension You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free e file extension Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free e file extension Services. Free e file extension You can walk in to your local TAC for face-to-face tax help. Free e file extension An employee can answer questions about your tax account or help you set up a payment plan. Free e file extension Before visiting, use the Office Locator tool on IRS. Free e file extension gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Free e file extension    Mail. Free e file extension You can send your order for forms, instructions, and publications to the address below. Free e file extension You should receive a response within 10 business days after your request is received. Free e file extension Internal Revenue Service 1201 N. Free e file extension Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. Free e file extension The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free e file extension Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free e file extension   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free e file extension We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free e file extension You face (or your business is facing) an immediate threat of adverse action. Free e file extension You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free e file extension   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free e file extension Here's why we can help: TAS is an independent organization within the IRS. Free e file extension Our advocates know how to work with the IRS. Free e file extension Our services are free and tailored to meet your needs. Free e file extension We have offices in every state, the District of Columbia, and Puerto Rico. Free e file extension   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Free e file extension irs. Free e file extension gov/advocate, or call us toll-free at 1-877-777-4778. Free e file extension   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free e file extension If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Free e file extension irs. Free e file extension gov/sams. Free e file extension Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Free e file extension Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free e file extension Visit www. Free e file extension irs. Free e file extension gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free e file extension Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Tax Information For Corporations

Abusive Tax Shelters and Transactions
The Internal Revenue Service has a comprehensive strategy in place to combat abusive tax shelters and transactions. This strategy includes guidance on abusive transactions, regulations governing tax shelters, a hotline for taxpayers to use to report abusive technical transactions, and enforcement activity against abusive tax shelter promoters and investors.

Additional Guidance on IRC Section 168(k)(4) Election to Accelerate Research Credits
A taxpayer with a taxable year end of June 30, is allowed the option provided by section 3.02(1)(a)(i)(I) and (II) of Rev. Proc. 2009-16 if such taxpayer files its original federal income tax return for such taxable year on or before March 11, 2009, consistent with the option available to a taxpayer who files its original federal income tax return after March 11, 2009.

Alternative Motor Vehicle Credit
The Alternative Fuel Motor Vehicle Credit was enacted by the Energy Policy Act of 2005 and includes separate credits for four distinct categories of vehicles: Hybrid vehicles, Fuel Cell vehicles, Qualified Alternative Fuel Motor vehicles (QAFMV) and Advanced Lean Burn Technology vehicles. The amount of the potential credit varies by type of vehicle and which of the four credits applies.

Corporate Executive Compliance
The Internal Revenue Service is taking steps to improve tax compliance by corporations and their executive employees. One area of emphasis is executive compensation, for which audit technique guides have been developed for use by agents in examining tax returns filed by corporations and executives.

e-file for Large Business and International (LB&I)
Certain large business and International (LB&I) corporations are required to electronically file their Forms 1120 and 1120S. Other corporations may do so voluntarily. This site provides e-file information for corporations that prepare and transmit their own electronic corporate income tax returns and those that use the services of third party tax professionals.

FASB Interpretation No. 48, "Accounting for Uncertainty in Income Taxes"
FIN 48 is intended to eliminate inconsistency in accounting for uncertain tax positions in financial statements certified in accordance with U.S. GAAP and mandates new rules for recognition, de-recognition, measurement, and disclosure of tax positions.

Fast Track Settlement
The LB&I / Appeals Fast Track Settlement program is a joint effort between the Large Business and International (LB&I) Division and Appeals to use the mediation skills and delegated settlement authority of Appeals to resolve issues while still under LB&I jurisdiction.

Filing Requirements for Filing Status Change (revised 11-15-11)
Guidance for taxpayers requesting to change their filing status from a C Corporation (filing Form 1120) to an S Corporation (filing Form 1120S).

Foreign Account Tax Compliance Act
FATCA will increase information reporting by foreign financial institutions, non-financial foreign entities, and certain U.S. persons holding financial assets outside the United States.

Forms 5471 - Automatic Assessment of Penalties under IRC Section 6038(b)(1)
Beginning January 1, 2009, the Internal Revenue Service Center will automatically assert appropriate penalties on late filed Forms 1120 with Forms 5471 attached. Taxpayers are encouraged to submit delinquent Forms 5471 prior to January 1, 2009.

Form 8806 - Information Return for Acquisition of Control or Substantial Change in Capital Structure
Pursuant to the provisions of Temporary Regulation § 1.6043-4T(a), requiring reporting of certain acquisitions of control and substantial changes in capital structure, corporations can consent to the publication by the IRS of the information from their Form 8806.

Income from Abroad is Taxable
There have been recent reports about the interest of the Internal Revenue Service (IRS) in taxpayers with bank accounts in Liechtenstein. The IRS' interest, however, extends beyond bank accounts in Liechtenstein to financial accounts anywhere in the world. The IRS reminds you to report your worldwide income on your U.S. tax return and lists the possible consequences of hiding income overseas.

Index of Large Business and International (LB&I) Division Industry Overviews
The LB&I Industry Overview Series, designed to provide LB&I employees greater awareness of various industries, contain information on industry background, trends, and terms, accounting principles, information systems, industry operating procedures, government regulatory requirements, significant law and important issues and industry resources.

Industry Issue Resolution Program
The Industry Issue Resolution (IIR) Program resolves frequently disputed or burdensome tax issues. IRS solicits suggestions for issues for the program from taxpayers, representatives and associations.

International Businesses
Provides links to information on a variety of International topics including Tax Treaties, Know-Your-Customer (KYC) Rules, Transfer Pricing and Qualified Intermediaries (QI).

The International Tax Gap
Find resources on this page pertaining to the international tax gap — the difference between the amount of tax that taxpayers should pay and the amount that is paid voluntarily and on time. The tax gap can also be thought of as the sum of non-compliance with the tax law.

Limited Issue Focused Examination (LIFE)
The IRS Large Business and International (LB&I) Division is implementing a new streamlined examination process.

LB&I Technical Resources and Guidance
Coordinated issue papers, Industry Director guidance, audit technique guides and other documents provide technical information and guidance on complex tax law and administrative issues affecting the LB&I division and LB&I taxpayers.

New Identification Number Implemented for Certain Foreign Information Returns
New Identification Number Implemented for Certain Foreign Information Returns

Pre-Filing Agreement Program
The Pre-Filing Agreement Program is expected to reduce taxpayer burden and make more effective use of IRS resources by resolving or eliminating tax controversy earlier in the examination process.

Quality Examination Process
The Quality Examination Process (QEP) is a systematic approach for engaging and involving Large Business and International (LB&I) taxpayers in the tax examination process, from the earliest planning stages through resolution of all issues and completion of the case.

Report of Foreign Bank and Financial Accounts (FBAR)
If you own a foreign bank account, brokerage account, mutual fund, unit trust, or other financial account, then you may be required to report the account yearly to the Internal Revenue Service.

S Corporations
An eligible domestic corporation can avoid double taxation (once to the shareholders and again to the corporation) by electing to be treated as an S corporation.

Schedule M-3 for Large Business & International (LB&I)
Schedule M-3 is used by certain corporations and partnerships to reconcile financial accounting net income and taxable income. Affected corporations and partnerships are those with assets of $10 million or more that file Form 1120, 1120-PC, 1120-L, 1120S, or 1065. Certain other partnerships filing Form 1065 are also required to use the Schedule M-3.

2008 Changes to Form 1065 - Frequently Asked Questions
Form 1065 has a number of changes for 2008. For example, Schedule B and Schedule K-1 require reporting of ownership percentages. The FAQ page on Form 1065 changes offers helpful examples.

U.S./Germany Tax Treaty Modified to Include Mandatory Arbitration in Certain Circumstances
A new Protocol modifying certain provisions of the income tax treaty between the U.S. and Germany came into force on Dec. 28, 2007. It modifies Article 25 Mutual Agreement Procedure (MAP) to provide for mandatory arbitration of certain cases in the MAP. This announcement provides interim guidance for the “commencement date” for MAP case arbitration until a formal mutual agreement is published.

Uncertain Tax Positions - Schedule UTP
IRS finalized Schedule UTP & instructions for reporting uncertain tax positions by certain corporations.

Page Last Reviewed or Updated: 30-Mar-2014

The Free E File Extension

Free e file extension Publication 584-B - Main Content Table of Contents How To Use This Workbook Comments and SuggestionsOrdering forms and publications. Free e file extension Tax questions. Free e file extension How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Free e file extension How To Use This Workbook You can use this workbook by following these five steps. Free e file extension Read Publication 547 to learn about the tax rules for casualties, disasters, and thefts. Free e file extension Know the definitions of adjusted basis and fair market value, discussed below. Free e file extension Fill out Schedules 1 through 6. Free e file extension Read the Instructions for Form 4684. Free e file extension Fill out Form 4684 using the information you entered in Schedules 1 through 6. Free e file extension Use the chart below to find out how to use Schedules 1 through 6 to fill out Form 4684. Free e file extension Take what's in each row of. Free e file extension . Free e file extension . Free e file extension And enter it on Form 4684. Free e file extension . Free e file extension . Free e file extension Column 1 Line 19 Column 2 Line 20 Column 3 Line 21 Column 4 Line 22 Column 5 Line 23 Column 6 Line 24 Column 7 Line 25 Column 8 Line 26 Column 9 Line 27 Adjusted basis. Free e file extension   Adjusted basis usually means original cost plus improvements, minus depreciation allowed or allowable (including any section 179 expense deduction), amortization, depletion, etc. Free e file extension If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. Free e file extension If you inherited the property from someone who died in 2010 and the executor of the decedent's estate made the election to file Form 8939, Allocation of Increase in Basis for Property Received From a Decedent, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. Free e file extension Fair market value. Free e file extension   Fair market value is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. Free e file extension When filling out Schedules 1 through 6, you need to know the fair market value of the property immediately before and immediately after the disaster or casualty. Free e file extension Deduction limits. Free e file extension   If your casualty or theft loss involved a home you used for business or rented out, your deductible loss may be limited. Free e file extension See the Instructions for Form 4684, Section B. Free e file extension If the casualty or theft loss involved property used in a passive activity, see Form 8582, Passive Activity Loss Limitations, and its instructions. Free e file extension   The casualty and theft loss deduction for employee property, when added to your job expenses and most other miscellaneous itemized deductions on Schedule A (Form 1040), must be reduced by 2% of your adjusted gross income. Free e file extension Employee property is property used in performing services as an employee. Free e file extension Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. Free e file extension 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. Free e file extension NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Free e file extension Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free e file extension You can email us at taxforms@irs. Free e file extension gov. Free e file extension Please put “Publications Comment” on the subject line. Free e file extension You can also send us comments from www. Free e file extension irs. Free e file extension gov/formspubs/. Free e file extension Select “Comment on Tax Forms and Publications” under “Information about. Free e file extension ” 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. Free e file extension Ordering forms and publications. Free e file extension   Visit www. Free e file extension irs. Free e file extension 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. Free e file extension Internal Revenue Service 1201 N. Free e file extension Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free e file extension   If you have a tax question, check the information available on IRS. Free e file extension gov or call 1-800-829-1040. Free e file extension We cannot answer tax questions sent to either of the above addresses. Free e file extension How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Free e file extension By selecting the method that is best for you, you will have quick and easy access to tax help. Free e file extension Free help with your return. Free e file extension   Free help in preparing your return is available nationwide from IRS-certified volunteers. Free e file extension The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free e file extension Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free e file extension To find the nearest VITA or TCE site, visit IRS. Free e file extension gov or call 1-800-906-9887 or 1-800-829-1040. Free e file extension   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free e file extension To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Free e file extension aarp. Free e file extension org/money/taxaide. Free e file extension   For more information on these programs, go to IRS. Free e file extension gov and enter keyword “VITA” in the upper right-hand corner. Free e file extension Internet. Free e file extension You can access the IRS website at IRS. Free e file extension gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. Free e file extension Go to IRS. Free e file extension gov and click on Where's My Refund. Free e file extension Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Free e file extension If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Free e file extension Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free e file extension E-file your return. Free e file extension Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Free e file extension Download forms, including talking tax forms, instructions, and publications. Free e file extension Order IRS products online. Free e file extension Research your tax questions online. Free e file extension Search publications online by topic or keyword. Free e file extension Use the online Internal Revenue Code, regulations, or other official guidance. Free e file extension View Internal Revenue Bulletins (IRBs) published in the last few years. Free e file extension Figure your withholding allowances using the withholding calculator online at www. Free e file extension irs. Free e file extension gov/individuals. Free e file extension Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. Free e file extension irs. Free e file extension gov/individuals. Free e file extension Sign up to receive local and national tax news by email. Free e file extension Get information on starting and operating a small business. Free e file extension Phone. Free e file extension Many services are available by phone. Free e file extension   Ordering forms, instructions, and publications. Free e file extension Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Free e file extension You should receive your order within 10 days. Free e file extension Asking tax questions. Free e file extension Call the IRS with your tax questions at 1-800-829-1040. Free e file extension Solving problems. Free e file extension You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Free e file extension An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Free e file extension Call your local Taxpayer Assistance Center for an appointment. Free e file extension To find the number, go to www. Free e file extension irs. Free e file extension gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free e file extension TTY/TDD equipment. Free e file extension If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Free e file extension TeleTax topics. Free e file extension Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Free e file extension Refund information. Free e file extension You can check the status of your refund on the new IRS phone app. Free e file extension Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. Free e file extension IRS2Go is a new way to provide you with information and tools. Free e file extension To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Free e file extension Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Free e file extension If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Free e file extension Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free e file extension If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Free e file extension Other refund information. Free e file extension To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Free e file extension Evaluating the quality of our telephone services. Free e file extension To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Free e file extension One method is for a second IRS representative to listen in on or record random telephone calls. Free e file extension Another is to ask some callers to complete a short survey at the end of the call. Free e file extension Walk-in. Free e file extension Many products and services are available on a walk-in basis. Free e file extension   Products. Free e file extension You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free e file extension Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Free e file extension Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Free e file extension Services. Free e file extension You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Free e file extension An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free e file extension If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Free e file extension No appointment is necessary—just walk in. Free e file extension If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Free e file extension A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Free e file extension If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Free e file extension All other issues will be handled without an appointment. Free e file extension To find the number of your local office, go to  www. Free e file extension irs. Free e file extension gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free e file extension Mail. Free e file extension You can send your order for forms, instructions, and publications to the address below. Free e file extension You should receive a response within 10 days after your request is received. Free e file extension  Internal Revenue Service 1201 N. Free e file extension Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Free e file extension   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free e file extension Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Free e file extension We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Free e file extension Remember, the worst thing you can do is nothing at all. Free e file extension   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Free e file extension You face (or your business is facing) an immediate threat of adverse action. Free e file extension You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Free e file extension   If you qualify for our help, we’ll do everything we can to get your problem resolved. Free e file extension You will be assigned to one advocate who will be with you at every turn. Free e file extension We have offices in every state, the District of Columbia, and Puerto Rico. Free e file extension Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Free e file extension And our services are always free. Free e file extension   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Free e file extension Our tax toolkit at www. Free e file extension TaxpayerAdvocate. Free e file extension irs. Free e file extension gov can help you understand these rights. Free e file extension   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Free e file extension irs. Free e file extension gov/advocate. Free e file extension You can also call our toll-free number at 1-877-777-4778. Free e file extension   TAS also handles large-scale or systemic problems that affect many taxpayers. Free e file extension If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Free e file extension irs. Free e file extension gov/advocate. Free e file extension Low Income Taxpayer Clinics (LITCs). Free e file extension   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Free e file extension Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Free e file extension These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Free e file extension Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Free e file extension For more information and to find a clinic near you, see the LITC page at www. Free e file extension irs. Free e file extension gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Free e file extension This publication is also available by calling 1-800-829-3676 or at your local IRS office. Free e file extension Free tax services. Free e file extension   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Free e file extension Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Free e file extension The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Free e file extension The majority of the information and services listed in this publication are available to you free of charge. Free e file extension If there is a fee associated with a resource or service, it is listed in the publication. Free e file extension   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Free e file extension DVD for tax products. Free e file extension You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Free e file extension Prior-year forms, instructions, and publications. Free e file extension Tax Map: an electronic research tool and finding aid. Free e file extension Tax law frequently asked questions. Free e file extension Tax Topics from the IRS telephone response system. Free e file extension Internal Revenue Code—Title 26 of the U. Free e file extension S. Free e file extension Code. Free e file extension Links to other Internet based Tax Research Materials. Free e file extension Fill-in, print, and save features for most tax forms. Free e file extension Internal Revenue Bulletins. Free e file extension Toll-free and email technical support. Free e file extension Two releases during the year. Free e file extension  – The first release will ship the beginning of January 2012. Free e file extension  – The final release will ship the beginning of March 2012. Free e file extension Purchase the DVD from National Technical Information Service (NTIS) at www. Free e file extension irs. Free e file extension gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Free e file extension Prev  Up  Next   Home   More Online Publications