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Irs Extention Forms

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Irs Extention Forms

Irs extention forms Publication 504 - Main Content Table of Contents Filing StatusUnmarried persons. Irs extention forms Married persons. Irs extention forms Same-sex marriage. Irs extention forms Exception. Irs extention forms Married Filing Jointly Married Filing Separately Head of Household ExemptionsPersonal Exemptions Exemptions for Dependents Phaseout of Exemptions AlimonyInvalid decree. Irs extention forms Amended instrument. Irs extention forms General Rules Instruments Executed After 1984 Instruments Executed Before 1985 Qualified Domestic Relations OrderRollovers. Irs extention forms Individual Retirement Arrangements Property SettlementsTransfer Between Spouses Gift Tax on Property Settlements Sale of Jointly-Owned Property Costs of Getting a Divorce Tax Withholding and Estimated Tax Community PropertyCommunity Income Alimony (Community Income) How To Get Tax Help Filing Status Your filing status is used in determining whether you must file a return, your standard deduction, and the correct tax. Irs extention forms It may also be used in determining whether you can claim certain other deductions and credits. Irs extention forms The filing status you can choose depends partly on your marital status on the last day of your tax year. Irs extention forms Marital status. Irs extention forms   If you are unmarried, your filing status is single or, if you meet certain requirements, head of household or qualifying widow(er). Irs extention forms If you are married, your filing status is either married filing a joint return or married filing a separate return. Irs extention forms For information about the single and qualifying widow(er) filing statuses, see Publication 501. Irs extention forms Unmarried persons. Irs extention forms   You are unmarried for the whole year if either of the following applies. Irs extention forms You have obtained a final decree of divorce or separate maintenance by the last day of your tax year. Irs extention forms You must follow your state law to determine if you are divorced or legally separated. Irs extention forms Exception. Irs extention forms If you and your spouse obtain a divorce in one year for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to remarry each other and do so in the next tax year, you and your spouse must file as married individuals. Irs extention forms You have obtained a decree of annulment, which holds that no valid marriage ever existed. Irs extention forms You must file amended returns (Form 1040X, Amended U. Irs extention forms S. Irs extention forms Individual Income Tax Return) for all tax years affected by the annulment that are not closed by the statute of limitations. Irs extention forms The statute of limitations generally does not end until 3 years (including extensions) after the date you file your original return or within 2 years after the date you pay the tax. Irs extention forms On the amended return you will change your filing status to single or, if you meet certain requirements, head of household. Irs extention forms Married persons. Irs extention forms   You are married for the whole year if you are separated but you have not obtained a final decree of divorce or separate maintenance by the last day of your tax year. Irs extention forms An interlocutory decree is not a final decree. Irs extention forms Same-sex marriage. Irs extention forms   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Irs extention forms The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Irs extention forms However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. Irs extention forms For more details, see Publication 501. Irs extention forms Exception. Irs extention forms   If you live apart from your spouse, under certain circumstances, you may be considered unmarried and can file as head of household. Irs extention forms See Head of Household , later. Irs extention forms Married Filing Jointly If you are married, you and your spouse can choose to file a joint return. Irs extention forms If you file jointly, you both must include all your income, exemptions, deductions, and credits on that return. Irs extention forms You can file a joint return even if one of you had no income or deductions. Irs extention forms If both you and your spouse have income, you should usually figure your tax on both a joint return and separate returns (using the filing status of married filing separately) to see which gives the two of you the lower combined tax. Irs extention forms Nonresident alien. Irs extention forms   To file a joint return, at least one of you must be a U. Irs extention forms S. Irs extention forms citizen or resident alien at the end of the tax year. Irs extention forms If either of you was a nonresident alien at any time during the tax year, you can file a joint return only if you agree to treat the nonresident spouse as a resident of the United States. Irs extention forms This means that your combined worldwide incomes are subject to U. Irs extention forms S. Irs extention forms income tax. Irs extention forms These rules are explained in Publication 519, U. Irs extention forms S. Irs extention forms Tax Guide for Aliens. Irs extention forms Signing a joint return. Irs extention forms   Both you and your spouse generally must sign the return, or it will not be considered a joint return. Irs extention forms Joint and individual liability. Irs extention forms   Both you and your spouse may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Irs extention forms This means that one spouse may be held liable for all the tax due even if all the income was earned by the other spouse. Irs extention forms Divorced taxpayers. Irs extention forms   If you are divorced, you are jointly and individually responsible for any tax, interest, and penalties due on a joint return for a tax year ending before your divorce. Irs extention forms This responsibility applies even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. Irs extention forms Relief from joint liability. Irs extention forms   In some cases, a spouse may be relieved of the tax, interest, and penalties on a joint return. Irs extention forms You can ask for relief no matter how small the liability. Irs extention forms   There are three types of relief available. Irs extention forms Innocent spouse relief. Irs extention forms Separation of liability, which applies to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date election of this relief is filed. Irs extention forms Equitable relief. Irs extention forms   Married persons who live in community property states, but who did not file joint returns, may also qualify for relief from liability arising from community property law or for equitable relief. Irs extention forms See Relief from liability arising from community property law , later, under Community Property. Irs extention forms    Each kind of relief has different requirements. Irs extention forms You must file Form 8857 to request relief under any of these categories. Irs extention forms Publication 971 explains these kinds of relief and who may qualify for them. Irs extention forms You can also find information on our website at IRS. Irs extention forms gov. Irs extention forms Tax refund applied to spouse's debts. Irs extention forms   The overpayment shown on your joint return may be used to pay the past-due amount of your spouse's debts. Irs extention forms This includes your spouse's federal tax, state income tax, child or spousal support payments, or a federal nontax debt, such as a student loan. Irs extention forms You can get a refund of your share of the overpayment if you qualify as an injured spouse. Irs extention forms Injured spouse. Irs extention forms   You are an injured spouse if you file a joint return and all or part of your share of the overpayment was, or is expected to be, applied against your spouse's past-due debts. Irs extention forms An injured spouse can get a refund for his or her share of the overpayment that would otherwise be used to pay the past-due amount. Irs extention forms   To be considered an injured spouse, you must: Have made and reported tax payments (such as federal income tax withheld from wages or estimated tax payments), or claimed a refundable tax credit, such as the earned income credit or additional child tax credit on the joint return, and Not be legally obligated to pay the past-due amount. Irs extention forms Note. Irs extention forms If the injured spouse's permanent home is in a community property state, then the injured spouse must only meet (2). Irs extention forms For more information, see Publication 555. Irs extention forms    Refunds that involve community property states must be divided according to local law. Irs extention forms If you live in a community property state in which all community property is subject to the debts of either spouse, your entire refund is generally used to pay those debts. Irs extention forms   If you are an injured spouse, you must file Form 8379 to have your portion of the overpayment refunded to you. Irs extention forms Follow the instructions for the form. Irs extention forms   If you have not filed your joint return and you know that your joint refund will be offset, file Form 8379 with your return. Irs extention forms You should receive your refund within 14 weeks from the date the paper return is filed or within 11 weeks from the date the return is filed electronically. Irs extention forms   If you filed your joint return and your joint refund was offset, file Form 8379 by itself. Irs extention forms When filed after offset, it can take up to 8 weeks to receive your refund. Irs extention forms Do not attach the previously filed tax return, but do include copies of all Forms W-2, Wage and Tax Statement, and W-2G, Certain Gambling Winnings, for both spouses and any Forms 1099 that show income tax withheld. Irs extention forms    An injured spouse claim is different from an innocent spouse relief request. Irs extention forms An injured spouse uses Form 8379 to request an allocation of the tax overpayment attributed to each spouse. Irs extention forms An innocent spouse uses Form 8857 to request relief from joint liability for tax, interest, and penalties on a joint return for items of the other spouse (or former spouse) that were incorrectly reported on or omitted from the joint return. Irs extention forms For information on innocent spouses, see Relief from joint liability, earlier. Irs extention forms Married Filing Separately If you and your spouse file separate returns, you should each report only your own income, exemptions, deductions, and credits on your individual return. Irs extention forms You can file a separate return even if only one of you had income. Irs extention forms For information on exemptions you can claim on your separate return, see Exemptions , later. Irs extention forms Community or separate income. Irs extention forms   If you live in a community property state and file a separate return, your income may be separate income or community income for income tax purposes. Irs extention forms For more information, see Community Income under Community Property, later. Irs extention forms Separate liability. Irs extention forms   If you and your spouse file separately, you each are responsible only for the tax due on your own return. Irs extention forms Itemized deductions. Irs extention forms   If you and your spouse file separate returns and one of you itemizes deductions, the other spouse cannot use the standard deduction and should also itemize deductions. Irs extention forms Table 1. Irs extention forms Itemized Deductions on Separate Returns This table shows itemized deductions you can claim on your married filing separate return whether you paid the expenses separately with your own funds or jointly with your spouse. Irs extention forms  Caution: If you live in a community property state, these rules do not apply. Irs extention forms See Community Property. Irs extention forms IF you paid . Irs extention forms . Irs extention forms . Irs extention forms AND you . Irs extention forms . Irs extention forms . Irs extention forms THEN you can deduct on your separate federal return. Irs extention forms . Irs extention forms . Irs extention forms   medical expenses   paid with funds deposited in a joint checking account in which you and your spouse have an equal interest     half of the total medical expenses, subject to certain limits, unless you can show that you alone paid the expenses. Irs extention forms     state income tax   file a separate state income tax return     the state income tax you alone paid during the year. Irs extention forms         file a joint state income tax return and you and your spouse are jointly and individually liable for the full amount of the state income tax     the state income tax you alone paid during the year. Irs extention forms         file a joint state income tax return and you  are liable for only your own share of state  income tax     the smaller of: the state income tax you alone paid during the year, or the total state income tax you and your spouse paid during the year multiplied by the following fraction. Irs extention forms The numerator is your gross income and the denominator  is your combined gross income. Irs extention forms     property tax   paid the tax on property held as tenants by the entirety     the property tax you alone paid. Irs extention forms     mortgage interest   paid the interest on a qualified home1 held  as tenants by the entirety     the mortgage interest you alone paid. Irs extention forms     casualty loss   have a casualty loss on a home you own  as tenants by the entirety     half of the loss, subject to the deduction limits. Irs extention forms Neither spouse may report the total casualty loss. Irs extention forms 1 For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. Irs extention forms Dividing itemized deductions. Irs extention forms   You may be able to claim itemized deductions on a separate return for certain expenses that you paid separately or jointly with your spouse. Irs extention forms See Table 1, later. Irs extention forms Separate returns may give you a higher tax. Irs extention forms   Some married couples file separate returns because each wants to be responsible only for his or her own tax. Irs extention forms There is no joint liability. Irs extention forms But in almost all instances, if you file separate returns, you will pay more combined federal tax than you would with a joint return. Irs extention forms This is because the following special rules apply if you file a separate return. Irs extention forms Your tax rate generally will be higher than it would be on a joint return. Irs extention forms Your exemption amount for figuring the alternative minimum tax will be half of that allowed a joint return filer. Irs extention forms You cannot take the credit for child and dependent care expenses in most cases. Irs extention forms You cannot take the earned income credit. Irs extention forms You cannot take the exclusion or credit for adoption expenses in most cases. Irs extention forms You cannot take the credit for higher education expenses (American opportunity and lifetime learning credits), the deduction for student loan interest, or the tuition and fees deduction. Irs extention forms You cannot exclude the interest from qualified savings bonds that you used for higher education expenses. Irs extention forms If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You will have to include in income more (up to 85%) of any social security or equivalent railroad retirement benefits you received. Irs extention forms Your income limits that reduce the child tax credit, the retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are half of the limits for a joint return filer. Irs extention forms Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Irs extention forms Your basic standard deduction, if allowable, is half of that allowed a joint return filer. Irs extention forms See Itemized deductions , earlier. Irs extention forms Joint return after separate returns. Irs extention forms   If either you or your spouse (or both of you) file a separate return, you generally can change to a joint return within 3 years from the due date (not including extensions) of the separate return or returns. Irs extention forms This applies to a return either of you filed claiming married filing separately, single, or head of household filing status. Irs extention forms Use Form 1040X to change your filing status. Irs extention forms Separate returns after joint return. Irs extention forms   After the due date of your return, you and your spouse cannot file separate returns if you previously filed a joint return. Irs extention forms Exception. Irs extention forms   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Irs extention forms The personal representative has 1 year from the due date (including extensions) of the joint return to make the change. Irs extention forms Head of Household Filing as head of household has the following advantages. Irs extention forms You can claim the standard deduction even if your spouse files a separate return and itemizes deductions. Irs extention forms Your standard deduction is higher than is allowed if you claim a filing status of single or married filing separately. Irs extention forms Your tax rate usually will be lower than it is if you claim a filing status of single or married filing separately. Irs extention forms You may be able to claim certain credits (such as the dependent care credit and the earned income credit) you cannot claim if your filing status is married filing separately. Irs extention forms Income limits that reduce your child tax credit, retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are higher than the income limits if you claim a filing status of married filing separately. Irs extention forms Requirements. Irs extention forms   You may be able to file as head of household if you meet all the following requirements. Irs extention forms You are unmarried or “considered unmarried” on the last day of the year. Irs extention forms You paid more than half the cost of keeping up a home for the year. Irs extention forms A “qualifying person” lived with you in the home for more than half the year (except for temporary absences, such as school). Irs extention forms However, if the “qualifying person” is your dependent parent, he or she does not have to live with you. Irs extention forms See Special rule for parent , later, under Qualifying person. Irs extention forms Considered unmarried. Irs extention forms   You are considered unmarried on the last day of the tax year if you meet all the following tests. Irs extention forms You file a separate return. Irs extention forms A separate return includes a return claiming married filing separately, single, or head of household filing status. Irs extention forms You paid more than half the cost of keeping up your home for the tax year. Irs extention forms Your spouse did not live in your home during the last 6 months of the tax year. Irs extention forms Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Irs extention forms See Temporary absences , later. Irs extention forms Your home was the main home of your child, stepchild, or foster child for more than half the year. Irs extention forms (See Qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. Irs extention forms ) You must be able to claim an exemption for the child. Irs extention forms However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rule described later in Special rule for divorced or separated parents (or parents who live apart) under Exemptions for Dependents. Irs extention forms The general rules for claiming an exemption for a dependent are shown later in Table 3. Irs extention forms    If you were considered married for part of the year and lived in a community property state (one of the states listed later under Community Property), special rules may apply in determining your income and expenses. Irs extention forms See Publication 555 for more information. Irs extention forms Nonresident alien spouse. Irs extention forms   If your spouse was a nonresident alien at any time during the tax year, and you have not chosen to treat your spouse as a resident alien, you are considered unmarried for head of household purposes. Irs extention forms However, your spouse is not a qualifying person for head of household purposes. Irs extention forms You must have another qualifying person and meet the other requirements to file as head of household. Irs extention forms Keeping up a home. Irs extention forms   You are keeping up a home only if you pay more than half the cost of its upkeep for the year. Irs extention forms This includes rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. Irs extention forms This does not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation for any member of the household. Irs extention forms Qualifying person. Irs extention forms    Table 2, later, shows who can be a qualifying person. Irs extention forms Any person not described in Table 2 is not a qualifying person. Irs extention forms   Generally, the qualifying person must live with you for more than half of the year. Irs extention forms Table 2. Irs extention forms Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. Irs extention forms See the text of this publication for the other requirements you must meet to claim head of household filing status. Irs extention forms IF the person is your . Irs extention forms . Irs extention forms . Irs extention forms AND . Irs extention forms . Irs extention forms . Irs extention forms THEN that person is . Irs extention forms . Irs extention forms . Irs extention forms   qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2 he or she is single a qualifying person, whether or not you can claim an exemption for the person. Irs extention forms     he or she is married and you can claim an exemption for him or her a qualifying person. Irs extention forms     he or she is married and you cannot claim an exemption for him or her not a qualifying person. Irs extention forms 3     qualifying relative4 who is your father or mother you can claim an exemption for him or her5 a qualifying person. Irs extention forms 6     you cannot claim an exemption for him or her not a qualifying person. Irs extention forms     qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests) he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and you can claim an exemption for him or her5 a qualifying person. Irs extention forms     he or she did not live with you more than half the year not a qualifying person. Irs extention forms     he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and is your qualifying relative only because he or she lived with you all year as a member of your household not a qualifying person. Irs extention forms     you cannot claim an exemption for him or her not a qualifying person. Irs extention forms   1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Irs extention forms 2 See Table 3, later, for the tests that must be met to be a qualifying child. Irs extention forms Note. Irs extention forms If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of Divorced or Separated Parents (or Parents Who Live Apart) under Exemptions for Dependents, later. Irs extention forms If you are the custodial parent and those rules apply, the child is generally your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. Irs extention forms 3 This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. Irs extention forms 4 See Table 3, later, for the tests that must be met to be a qualifying relative. Irs extention forms 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Irs extention forms See Multiple Support Agreement in Publication 501. Irs extention forms 6 See Special rule for parent . Irs extention forms Special rule for parent. Irs extention forms   If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. Irs extention forms However, you must be able to claim an exemption for your father or mother. Irs extention forms Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. Irs extention forms You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. Irs extention forms Death or birth. Irs extention forms   If the person for whom you kept up a home was born or died in 2013, you still may be able to file as head of household. Irs extention forms If the person is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. Irs extention forms If the person is anyone else, see Publication 501. Irs extention forms Temporary absences. Irs extention forms   You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. Irs extention forms It must be reasonable to assume that the absent person will return to the home after the temporary absence. Irs extention forms You must continue to keep up the home during the absence. Irs extention forms Kidnapped child. Irs extention forms   You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. Irs extention forms You can claim head of household filing status if all the following statements are true. Irs extention forms The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Irs extention forms In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Irs extention forms You would have qualified for head of household filing status if the child had not been kidnapped. Irs extention forms   This treatment applies for all years until the earlier of: The year the child is returned, The year there is a determination that the child is dead, or The year the child would have reached age 18. Irs extention forms More information. Irs extention forms   For more information on filing as head of household, see Publication 501. Irs extention forms Exemptions You can deduct $3,900 for each exemption you claim in 2013. Irs extention forms However, if your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. Irs extention forms There are two types of exemptions: personal exemptions and exemptions for dependents. Irs extention forms If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim his or her personal exemption on his or her own tax return. Irs extention forms Personal Exemptions You can claim your own exemption unless someone else can claim it. Irs extention forms If you are married, you may be able to take an exemption for your spouse. Irs extention forms These are called personal exemptions. Irs extention forms Exemption for Your Spouse Your spouse is never considered your dependent. Irs extention forms Joint return. Irs extention forms   On a joint return, you can claim one exemption for yourself and one for your spouse. Irs extention forms   If your spouse had any gross income, you can claim his or her exemption only if you file a joint return. Irs extention forms Separate return. Irs extention forms   If you file a separate return, you can take an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. Irs extention forms If your spouse is the dependent of another taxpayer, you cannot claim an exemption for your spouse even if the other taxpayer does not actually claim your spouse's exemption. Irs extention forms Alimony paid. Irs extention forms   If you paid alimony to your spouse, you cannot take an exemption for your spouse. Irs extention forms This is because alimony is gross income to the spouse who received it. Irs extention forms Divorced or separated spouse. Irs extention forms   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Irs extention forms This rule applies even if you provided all of your former spouse's support. Irs extention forms Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Irs extention forms You can claim an exemption for a dependent even if your dependent files a return. Irs extention forms The term “dependent” means: A qualifying child, or A qualifying relative. Irs extention forms Table 3 shows the tests that must be met to be either a qualifying child or qualifying relative, plus the additional requirements for claiming an exemption for a dependent. Irs extention forms For detailed information, see Publication 501. Irs extention forms   Dependent not allowed a personal exemption. Irs extention forms If you can claim an exemption for your dependent, the dependent cannot claim his or her own exemption on his or her own tax return. Irs extention forms This is true even if you do not claim the dependent's exemption on your return. Irs extention forms It is also true if the decedent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. Irs extention forms Table 3. Irs extention forms Overview of the Rules for Claiming an Exemption for a Dependent Caution. Irs extention forms This table is only an overview of the rules. Irs extention forms For details, see Publication 501. Irs extention forms • You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. Irs extention forms • You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund and there would be no tax liability for either spouse on separate returns. Irs extention forms • You cannot claim a person as a dependent unless that person is a U. Irs extention forms S. Irs extention forms citizen, U. Irs extention forms S. Irs extention forms resident alien, U. Irs extention forms S. Irs extention forms national, or a resident of Canada or Mexico. Irs extention forms 1 • You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Irs extention forms   Tests To Be a Qualifying Child   Tests To Be a Qualifying Relative 1. Irs extention forms     2. Irs extention forms       3. Irs extention forms    4. Irs extention forms    5. Irs extention forms    The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Irs extention forms   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. Irs extention forms   The child must have lived with you for more than half of the year. Irs extention forms 2   The child must not have provided more than half of his or her own support for the year. Irs extention forms   The child is not filing a joint return for the year (unless that joint return is filed only as a claim for refund of withheld income tax or estimated tax paid). Irs extention forms   1. Irs extention forms    2. Irs extention forms       3. Irs extention forms    4. Irs extention forms The person cannot be your qualifying child or the qualifying child of anyone else. Irs extention forms   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 or (b) must live with you all year as a member of your household 2 (and your relationship must not violate local law). Irs extention forms   The person's gross income for the year must be less than $3,900. Irs extention forms 3   You must provide more than half of the person's total support for the year. Irs extention forms 4 If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. Irs extention forms See Special Rule for Qualifying Child of More Than One Person , later, to find out which person is the person entitled to claim the child as a qualifying child. Irs extention forms     1 Exception exists for certain adopted children. Irs extention forms 2 Exceptions exist for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. Irs extention forms 3 Exception exists for persons who are disabled and have income from a sheltered workshop. Irs extention forms 4 Exceptions exist for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Irs extention forms See Publication 501. Irs extention forms You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. Irs extention forms For more information, see the instructions for your tax return if you file Form 1040A or 1040. Irs extention forms Children of Divorced or Separated Parents (or Parents Who Live Apart) In most cases, because of the residency test (see item 3 under Tests To Be a Qualifying Child in Table 3), a child of divorced or separated parents is the qualifying child of the custodial parent. Irs extention forms However, the child will be treated as the qualifying child of the noncustodial parent if the special rule (discussed next) applies. Irs extention forms Special rule for divorced or separated parents (or parents who live apart). Irs extention forms   A child will be treated as the qualifying child of his or her noncustodial parent if all four of the following statements are true. Irs extention forms The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of the year, whether or not they are or were married. Irs extention forms The child received over half of his or her support for the year from the parents. Irs extention forms The child is in the custody of one or both parents for more than half of the year. Irs extention forms Either of the following applies. Irs extention forms The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return. Irs extention forms (If the decree or agreement went into effect after 1984, see Divorce decree or separation agreement that went into effect after 1984 and before 2009 , later. Irs extention forms A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during 2013. Irs extention forms See Child support under pre-1985 agreement , later. Irs extention forms Custodial parent and noncustodial parent. Irs extention forms   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. Irs extention forms The other parent is the noncustodial parent. Irs extention forms   If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. Irs extention forms   A child is treated as living with a parent for a night if the child sleeps: At that parent's home, whether or not the parent is present, or In the company of the parent, when the child does not sleep at a parent's home (for example, the parent and child are on vacation together). Irs extention forms Equal number of nights. Irs extention forms   If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income. Irs extention forms December 31. Irs extention forms   The night of December 31 is treated as part of the year in which it begins. Irs extention forms For example, December 31, 2013, is treated as part of 2013. Irs extention forms Emancipated child. Irs extention forms   If a child is emancipated under state law, the child is treated as not living with either parent. Irs extention forms See Examples 5 and 6 . Irs extention forms Absences. Irs extention forms    If a child was not with either parent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night, except for the absence. Irs extention forms But if it cannot be determined with which parent the child normally would have lived or if the child would not have lived with either parent that night, the child is treated as not living with either parent that night. Irs extention forms Parent works at night. Irs extention forms   If, due to a parent's nighttime work schedule, a child lives for a greater number of days but not nights with the parent who works at night, that parent is treated as the custodial parent. Irs extention forms On a school day, the child is treated as living at the primary residence registered with the school. Irs extention forms Example 1 – child lived with one parent greater number of nights. Irs extention forms You and your child’s other parent are divorced. Irs extention forms In 2013, your child lived with you 210 nights and with the other parent 156 nights. Irs extention forms You are the custodial parent. Irs extention forms Example 2 – child is away at camp. Irs extention forms In 2013, your daughter lives with each parent for alternate weeks. Irs extention forms In the summer, she spends 6 weeks at summer camp. Irs extention forms During the time she is at camp, she is treated as living with you for 3 weeks and with her other parent, your ex-spouse, for 3 weeks because this is how long she would have lived with each parent if she had not attended summer camp. Irs extention forms Example 3 – child lived same number of days with each parent. Irs extention forms Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. Irs extention forms Your adjusted gross income is $40,000. Irs extention forms Your ex-spouse's adjusted gross income is $25,000. Irs extention forms You are treated as your son's custodial parent because you have the higher adjusted gross income. Irs extention forms Example 4 – child is at parent’s home but with other parent. Irs extention forms Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. Irs extention forms You become ill and are hospitalized. Irs extention forms The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. Irs extention forms Your son is treated as living with you during this 10-day period because he was living in your home. Irs extention forms Example 5 – child emancipated in May. Irs extention forms When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. Irs extention forms As a result, he is not considered in the custody of his parents for more than half of the year. Irs extention forms The special rule for children of divorced or separated parents (or parents who live apart) does not apply. Irs extention forms Example 6 – child emancipated in August. Irs extention forms Your daughter lives with you from January 1, 2013, until May 31, 2013, and lives with her other parent, your ex-spouse, from June 1, 2013, through the end of the year. Irs extention forms She turns 18 and is emancipated under state law on August 1, 2013. Irs extention forms Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2013. Irs extention forms You are the custodial parent. Irs extention forms Written declaration. Irs extention forms    The custodial parent must use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. Irs extention forms The noncustodial parent must attach a copy of the form or statement to his or her tax return. Irs extention forms   The exemption can be released for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. Irs extention forms Divorce decree or separation agreement that went into effect after 1984 and before 2009. Irs extention forms   If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. Irs extention forms To be able to do this, the decree or agreement must state all three of the following. Irs extention forms The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. Irs extention forms The custodial parent will not claim the child as a dependent for the year. Irs extention forms The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. Irs extention forms   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her return. Irs extention forms The cover page (write the other parent's social security number on this page). Irs extention forms The pages that include all of the information identified in items (1) through (3) above. Irs extention forms The signature page with the other parent's signature and the date of the agreement. Irs extention forms Post-2008 divorce decree or separation agreement. Irs extention forms   If the decree or agreement went into effect after 2008, a noncustodial parent claiming an exemption for a child cannot attach pages from a divorce decree or separation agreement instead of Form 8332. Irs extention forms The custodial parent must sign either a Form 8332 or a similar statement. Irs extention forms The only purpose of this statement must be to release the custodial parent's claim to the child's exemption. Irs extention forms The noncustodial parent must attach a copy to his or her return. Irs extention forms The form or statement must release the custodial parent's claim to the child without any conditions. Irs extention forms For example, the release must not depend on the noncustodial parent paying support. Irs extention forms    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. Irs extention forms Revocation of release of claim to an exemption. Irs extention forms   The custodial parent can revoke a release of claim to exemption that he or she previously released to the noncustodial parent on Form 8332 or a similar statement. Irs extention forms In order for the revocation to be effective for 2013, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2012 or earlier. Irs extention forms The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. Irs extention forms Remarried parent. Irs extention forms   If you remarry, the support provided by your new spouse is treated as provided by you. Irs extention forms Child support under pre-1985 agreement. Irs extention forms   All child support payments actually received from the noncustodial parent under a pre-1985 agreement are considered used for the support of the child, even if such amounts are not actually spent for child support. Irs extention forms Example. Irs extention forms Under a pre-1985 agreement, the noncustodial parent provides $1,200 for the child's support. Irs extention forms This amount is considered support provided by the noncustodial parent even if the $1,200 was actually spent on things other than support. Irs extention forms Parents who never married. Irs extention forms   The special rule for divorced or separated parents also applies to parents who never married and lived apart at all times during the last 6 months of the year. Irs extention forms Alimony. Irs extention forms   Payments to your spouse that are includible in his or her gross income as either alimony, separate maintenance payments, or similar payments from an estate or trust, are not treated as a payment for the support of a dependent. Irs extention forms Special Rule for Qualifying Child of More Than One Person If your qualifying child is not a qualifying child of anyone else, this special rule does not apply to you and you do not need to read about it. Irs extention forms This is also true if your qualifying child is not a qualifying child of anyone else except your spouse with whom you file a joint return. Irs extention forms If a child is treated as the qualifying child of the noncustodial parent under the Special rule for divorced or separated parents (or parents who live apart), earlier, see Applying this special rule to divorced or separated parents (or parents who live apart), later. Irs extention forms Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Irs extention forms (For a description of these tests, see list items 1 through 5 under Tests To Be a Qualifying Child in Table 3). Irs extention forms Although the child meets the conditions to be a qualifying child of each of these persons, only one person can actually use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). Irs extention forms The exemption for the child. Irs extention forms The child tax credit. Irs extention forms Head of household filing status. Irs extention forms The credit for child and dependent care expenses. Irs extention forms The exclusion from income for dependent care benefits. Irs extention forms The earned income credit. Irs extention forms The other person cannot take any of these benefits based on this qualifying child. Irs extention forms In other words, you and the other person cannot agree to divide these tax benefits between you. Irs extention forms The other person cannot take any of these tax benefits unless he or she has a different qualifying child. Irs extention forms Tiebreaker rules. Irs extention forms   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. Irs extention forms If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Irs extention forms If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. Irs extention forms If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. Irs extention forms If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. Irs extention forms If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. Irs extention forms If the child's parents file a joint return with each other, this rule can be applied by dividing the parents' total AGI evenly between them; see Publication 501 for details. Irs extention forms   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. Irs extention forms Example 1—separated parents. Irs extention forms You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. Irs extention forms In August and September, your son lived with you. Irs extention forms For the rest of the year, your son lived with your husband, the boy's father. Irs extention forms Your son is a qualifying child of both you and your husband because your son lived with each of you for more than half the year and because he met the relationship, age, support, and joint return tests for both of you. Irs extention forms At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the special rule for divorced or separated parents (or parents who live apart) does not apply. Irs extention forms You and your husband will file separate returns. Irs extention forms Your husband agrees to let you treat your son as a qualifying child. Irs extention forms This means, if your husband does not claim your son as a qualifying child, you can claim your son as a dependent and treat him as a qualifying child for the child tax credit and exclusion for dependent care benefits, if you qualify for each of those tax benefits. Irs extention forms However, you cannot claim head of household filing status because you and your husband did not live apart the last 6 months of the year. Irs extention forms And, as a result of your filing status being married filing separately, you cannot claim the earned income credit or the credit for child and dependent care expenses. Irs extention forms Example 2—separated parents claim same child. Irs extention forms The facts are the same as in Example 1 except that you and your husband both claim your son as a qualifying child. Irs extention forms In this case, only your husband will be allowed to treat your son as a qualifying child. Irs extention forms This is because, during 2013, the boy lived with him longer than with you. Irs extention forms If you claimed an exemption, the child tax credit, or the exclusion for dependent care benefits for your son, the IRS will disallow your claim to all these tax benefits, unless you have another qualifying child. Irs extention forms In addition, because you and your husband did not live apart the last 6 months of the year, your husband cannot claim head of household filing status. Irs extention forms And, as a result of his filing status being married filing separately, he cannot claim the earned income credit or the credit for child and dependent care expenses. Irs extention forms Applying this special rule to divorced or separated parents (or parents who live apart). Irs extention forms   If a child is treated as the qualifying child of the noncustodial parent under the special rule for divorced or separated parents (or parents who live apart) described earlier, only the noncustodial parent can claim an exemption and the child tax credit for the child. Irs extention forms However, the noncustodial parent cannot claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. Irs extention forms Only the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for those four tax benefits. Irs extention forms If the child is the qualifying child of more than one person for those tax benefits, the tiebreaker rules determine which person can treat the child as a qualifying child. Irs extention forms Example 1. Irs extention forms You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Irs extention forms Your AGI is $10,000. Irs extention forms Your mother's AGI is $25,000. Irs extention forms Your son's father does not live with you or your son. Irs extention forms Under the rules for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child if he meets all the requirements to do so. Irs extention forms Because of this, you cannot claim an exemption or the child tax credit for your son. Irs extention forms However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. Irs extention forms You and your mother did not have any child care expenses or dependent care benefits, but the boy is a qualifying child of both you and your mother for head of household filing status and the earned income credit because he meets the relationship, age, residency, support, and joint return tests for both you and your mother. Irs extention forms (Note: The support test does not apply for the earned income credit. Irs extention forms ) However, you agree to let your mother claim your son. Irs extention forms This means she can claim him for head of household filing status and the earned income credit if she qualifies for each and if you do not claim him as a qualifying child for the earned income credit. Irs extention forms (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. Irs extention forms ) Example 2. Irs extention forms The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. Irs extention forms Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Irs extention forms Example 3. Irs extention forms The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the earned income credit. Irs extention forms Your mother also claims him as a qualifying child for head of household filing status. Irs extention forms You, as the child's parent, will be the only one allowed to claim your son as a qualifying child for the earned income credit. Irs extention forms The IRS will disallow your mother's claim to the earned income credit and head of household filing status unless she has another qualifying child. Irs extention forms Phaseout of Exemptions The amount you can claim as a deduction for exemptions is reduced once your adjusted gross income (AGI) goes above a certain level for your filing status. Irs extention forms These levels are as follows:    Filing Status AGI Level That Reduces Exemption Amount Married filing separately $150,000 Single 250,000 Head of household 275,000 Married filing jointly 300,000 Qualifying widow(er) 300,000 You must reduce the dollar amount of your exemptions by 2% for each $2,500, or part of $2,500 ($1,250 if you are married filing separately), that your AGI exceeds the amount shown above for your filing status. Irs extention forms If your AGI exceeds the amount shown above by more than $122,500 ($61,250 if married filing separately), the amount of your deduction for exemptions is reduced to zero. Irs extention forms If your AGI exceeds the level for your filing status, use the Deduction for Exemptions Worksheet found in the instructions for Form 1040 or Form 1040NR to figure the amount of your deduction for exemptions. Irs extention forms Alimony Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. Irs extention forms It does not include voluntary payments that are not made under a divorce or separation instrument. Irs extention forms Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. Irs extention forms Although this discussion is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. Irs extention forms To be alimony, a payment must meet certain requirements. Irs extention forms There are some differences between the requirements that apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. Irs extention forms The general requirements that apply to payments regardless of when the divorce or separation instrument was executed and the specific requirements that apply to post-1984 instruments (and, in certain cases, some pre-1985 instruments) are discussed in this publication. Irs extention forms See, Instruments Executed Before 1985 , later, if you are looking for information on where to find the specific requirements that apply to pre-1985 instruments. Irs extention forms Spouse or former spouse. Irs extention forms   Unless otherwise stated, the term “spouse” includes former spouse. Irs extention forms Divorce or separation instrument. Irs extention forms   The term “divorce or separation instrument” means: A decree of divorce or separate maintenance or a written instrument incident to that decree, A written separation agreement, or A decree or any type of court order requiring a spouse to make payments for the support or maintenance of the other spouse. Irs extention forms This includes a temporary decree, an interlocutory (not final) decree, and a decree of alimony pendente lite (while awaiting action on the final decree or agreement). Irs extention forms Invalid decree. Irs extention forms   Payments under a divorce decree can be alimony even if the decree's validity is in question. Irs extention forms A divorce decree is valid for tax purposes until a court having proper jurisdiction holds it invalid. Irs extention forms Amended instrument. Irs extention forms   An amendment to a divorce decree may change the nature of your payments. Irs extention forms Amendments are not ordinarily retroactive for federal tax purposes. Irs extention forms However, a retroactive amendment to a divorce decree correcting a clerical error to reflect the original intent of the court will generally be effective retroactively for federal tax purposes. Irs extention forms Example 1. Irs extention forms A court order retroactively corrected a mathematical error under your divorce decree to express the original intent to spread the payments over more than 10 years. Irs extention forms This change also is effective retroactively for federal tax purposes. Irs extention forms Example 2. Irs extention forms Your original divorce decree did not fix any part of the payment as child support. Irs extention forms To reflect the true intention of the court, a court order retroactively corrected the error by designating a part of the payment as child support. Irs extention forms The amended order is effective retroactively for federal tax purposes. Irs extention forms Deducting alimony paid. Irs extention forms   You can deduct alimony you paid, whether or not you itemize deductions on your return. Irs extention forms You must file Form 1040. Irs extention forms You cannot use Form 1040A, 1040EZ, or 1040NR. Irs extention forms Enter the amount of alimony you paid on Form 1040, line 31a. Irs extention forms In the space provided on line 31b, enter your spouse's social security number (SSN) or IRS individual taxpayer identification number (ITIN). Irs extention forms If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. Irs extention forms Show the SSN or ITIN and amount paid to each other recipient on an attached statement. Irs extention forms Enter your total payments on line 31a. Irs extention forms If you do not provide your spouse's SSN or ITIN, you may have to pay a $50 penalty and your deduction may be disallowed. Irs extention forms Reporting alimony received. Irs extention forms   Report alimony you received as income on Form 1040, line 11, or on Schedule NEC (Form 1040NR), line 12. Irs extention forms You cannot use Form 1040A, 1040EZ, or 1040NR-EZ. Irs extention forms    You must give the person who paid the alimony your SSN or ITIN. Irs extention forms If you do not, you may have to pay a $50 penalty. Irs extention forms Withholding on nonresident aliens. Irs extention forms   If you are a U. Irs extention forms S. Irs extention forms citizen or resident alien and you pay alimony to a nonresident alien spouse, you may have to withhold income tax at a rate of 30% on each payment. Irs extention forms However, many tax treaties provide for an exemption from withholding for alimony payments. Irs extention forms For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Irs extention forms General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. Irs extention forms Payments not alimony. Irs extention forms   Not all payments under a divorce or separation instrument are alimony. Irs extention forms Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained later under Community Property , Payments to keep up the payer's property, or Use of the payer's property. Irs extention forms Example. Irs extention forms Under your written separation agreement, your spouse lives rent-free in a home you own and you must pay the mortgage, real estate taxes, insurance, repairs, and utilities for the home. Irs extention forms Because you own the home and the debts are yours, your payments for the mortgage, real estate taxes, insurance, and repairs are not alimony. Irs extention forms Neither is the value of your spouse's use of the home. Irs extention forms If they otherwise qualify, you can deduct the payments for utilities as alimony. Irs extention forms Your spouse must report them as income. Irs extention forms If you itemize deductions, you can deduct the real estate taxes and, if the home is a qualified home, you can also include the interest on the mortgage in figuring your deductible interest. Irs extention forms However, if your spouse owned the home, see Example 2 under Payments to a third party, later. Irs extention forms If you owned the home jointly with your spouse, see Table 4. Irs extention forms For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. Irs extention forms Child support. Irs extention forms   To determine whether a payment is child support, see the discussion under Instruments Executed After 1984 , later. Irs extention forms If your divorce or separation agreement was executed before 1985, see the 2004 revision of Publication 504 available at www. Irs extention forms irs. Irs extention forms gov/formspubs. Irs extention forms Underpayment. Irs extention forms   If both alimony and child support payments are called for by your divorce or separation instrument, and you pay less than the total required, the payments apply first to child support and then to alimony. Irs extention forms Example. Irs extention forms Your divorce decree calls for you to pay your former spouse $200 a month ($2,400 ($200 x 12) a year) as child support and $150 a month ($1,800 ($150 x 12) a year) as alimony. Irs extention forms If you pay the full amount of $4,200 ($2,400 + $1,800) during the year, you can deduct $1,800 as alimony and your former spouse must report $1,800 as alimony received. Irs extention forms If you pay only $3,600 during the year, $2,400 is child support. Irs extention forms You can deduct only $1,200 ($3,600 – $2,400) as alimony and your former spouse must report $1,200 as alimony received. Irs extention forms Payments to a third party. Irs extention forms   Cash payments, checks, or money orders to a third party on behalf of your spouse under the terms of your divorce or separation instrument can be alimony, if they otherwise qualify. Irs extention forms These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. Irs extention forms ), taxes, tuition, etc. Irs extention forms The payments are treated as received by your spouse and then paid to the third party. Irs extention forms Example 1. Irs extention forms Under your divorce decree, you must pay your former spouse's medical and dental expenses. Irs extention forms If the payments otherwise qualify, you can deduct them as alimony on your return. Irs extention forms Your former spouse must report them as alimony received and can include them in figuring deductible medical expenses. Irs extention forms Example 2. Irs extention forms Under your separation agreement, you must pay the real estate taxes, mortgage payments, and insurance premiums on a home owned by your spouse. Irs extention forms If they otherwise qualify, you can deduct the payments as alimony on your return, and your spouse must report them as alimony received. Irs extention forms If itemizing deductions, your spouse can deduct the real estate taxes and, if the home is a qualified home, also include the interest on the mortgage in figuring deductible interest. Irs extention forms However, if you owned the home, see the example under Payments not alimony , earlier. Irs extention forms If you owned the home jointly with your spouse, see Table 4. Irs extention forms Life insurance premiums. Irs extention forms   Alimony includes premiums you must pay under your divorce or separation instrument for insurance on your life to the extent your spouse owns the policy. Irs extention forms Payments for jointly-owned home. Irs extention forms   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse or former spouse, some of your payments may be alimony. Irs extention forms See Table 4. Irs extention forms   However, if your spouse owned the home, see Example 2 under Payments to a third party, earlier. Irs extention forms If you owned the home, see the example under Payments not alimony , earlier. Irs extention forms Table 4. Irs extention forms Expenses for a Jointly-Owned Home Use the table below to find how much of your payment is alimony and how much you can claim as an itemized deduction. Irs extention forms IF you must pay all of the . Irs extention forms . Irs extention forms . Irs extention forms AND your home is . Irs extention forms . Irs extention forms . Irs extention forms THEN you can deduct and your spouse (or former spouse) must include as alimony . Irs extention forms . Irs extention forms . Irs extention forms AND you can claim as an itemized deduction . Irs extention forms . Irs extention forms . Irs extention forms   mortgage payments (principal and interest) jointly owned half of the total payments half of the interest as interest expense (if the home is a qualified home). Irs extention forms 1   real estate taxes and home insurance held as tenants in common half of the total payments half of the real estate taxes2 and none of the home insurance. Irs extention forms     held as tenants by the entirety or in joint tenancy none of the payments all of the real estate taxes and none of the home insurance. Irs extention forms 1 Your spouse (or former spouse) can deduct the other half of the interest if the home is a qualified home. Irs extention forms  2 Your spouse (or former spouse) can deduct the other half of the real estate taxes. Irs extention forms Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. Irs extention forms Exception for instruments executed before 1985. Irs extention forms   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. Irs extention forms A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. Irs extention forms A temporary divorce or separation instrument executed before 1985 and incorporated into, or adopted by, a final decree executed after 1984 that: Changes the amount or period of payment, or Adds or deletes any contingency or condition. Irs extention forms   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, see the 2004 revision of Publication 504 available at www. Irs extention forms irs. Irs extention forms gov/formspubs. Irs extention forms Example 1. Irs extention forms In November 1984, you and your former spouse executed a written separation agreement. Irs extention forms In February 1985, a decree of divorce was substituted for the written separation agreement. Irs extention forms The decree of divorce did not change the terms for the alimony you pay your former spouse. Irs extention forms The decree of divorce is treated as executed before 1985. Irs extention forms Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. Irs extention forms Example 2. Irs extention forms The facts are the same as in Example 1 except that the decree of divorce changed the amount of the alimony. Irs extention forms In this example, the decree of divorce is not treated as executed before 1985. Irs extention forms The alimony payments are subject to the rules for payments under instruments executed after 1984. Irs extention forms Alimony Requirements A payment to or for a spouse under a divorce or separation instrument is alimony if the spouses do not file a joint return with each other and all the following requirements are met. Irs extention forms The payment is in cash. Irs extention forms The instrument does not designate the payment as not alimony. Irs extention forms The spouses are not members of the same household at the time the payments are made. Irs extention forms This requirement applies only if the spouses are legally separated under a decree of divorce or separate maintenance. Irs extention forms There is no liability to make any payment (in cash or property) after the death of the recipient spouse. Irs extention forms The payment is not treated as child support. Irs extention forms Each of these requirements is discussed next. Irs extention forms Cash payment requirement. Irs extention forms   Only cash payments, including checks and money orders, qualify as alimony. Irs extention forms The following do not qualify as alimony. Irs extention forms Transfers of services or property (including a debt instrument of a third party or an annuity contract). Irs extention forms Execution of a debt instrument by the payer. Irs extention forms The use of the payer's property. Irs extention forms Payments to a third party. Irs extention forms   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. Irs extention forms See Payments to a third party under General Rules, earlier. Irs extention forms   Also, cash payments made to a third party at the written request of your spouse may qualify as alimony if all the following requirements are met. Irs extention forms The payments are in lieu of payments of alimony directly to your spouse. Irs extention forms The written request states that both spouses intend the payments to be treated as alimony. Irs extention forms You receive the written request from your spouse before you file your return for the year you made the payments. Irs extention forms Payments designated as not alimony. Irs extention forms   You and your spouse can designate that otherwise qualifying payments are not alimony. Irs extention forms You do this by including a provision in your divorce or separation instrument that states the payments are not deductible as alimony by you and are excludable from your spouse's income. Irs extention forms For this purpose, any instrument (written statement) signed by both of you that makes this designation and that refers to a previous written separation agreement is treated as a written separation agreement (and therefore a divorce or separation instrument). Irs extention forms If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. Irs extention forms   Your spouse can exclude the payments from income only if he or she attaches a copy of the instrument designating them as not alimony to his or her return. Irs extention forms The copy must be attached each year the designation applies. Irs extention forms Spouses cannot be members of the same household. Irs extention forms   Payments to your spouse while you are members of the same household are not alimony if you are legally separated under a decree of divorce or separate maintenance. Irs extention forms A home you formerly shared is considered one household, even if you physically separate yourselves in the home. Irs extention forms   You are not treated as members of the same household if one of you is preparing to leave the household and does leave no later than 1 month after the date of the payment. Irs extention forms Exception. Irs extention forms   If you are not legally separated under a decree of divorce or separate maintenance, a payment under a written separation agreement, support decree, or other court order may qualify as alimony even if you are members of the same household when the payment is made. Irs extention forms Liability for payments after death of recipient spouse. Irs extention forms   If any part of payments you make must continue to be made for any period after your spouse's death, that part of your payments is not alimony whether made before or after the death. Irs extention forms If all of the payments would continue, then none of the payments made before or after the death are alimony. Irs extention forms   The divorce or separation instrument does not have to expressly state that the payments cease upon the
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Contact My Local Office in Pennsylvania

Face-to-face Tax Help

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

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

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

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

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

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

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

City Street Address Days/Hours of Service Telephone*
Altoona 1601 Eleventh Ave.
Altoona, PA 16601

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

Services Provided

(814) 944-3532
Bethlehem 3 W. Broad St.
Bethlehem, PA 18018

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

Services Provided

(610) 865-8208
Butler 220 S. Main St.
Butler PA 16001

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

 

Services Provided

(724) 282-4531
Cranberry 230 Executive Drive
Cranberry TWP, PA 16066

Monday - 8:30 a.m. - 3:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(724) 772-5111
Erie 1314 Griswold Plaza
Erie, PA 16501

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

 

Services Provided

(814) 456-8967
Harrisburg 228 Walnut St.
Harrisburg, PA 17108

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

 

Services Provided

(717) 777-9650
Horsham 200 Lakeside Drive
Horsham, PA 19044

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:30 p.m. - 2:30 p.m.)

 

Services Provided

(215) 887-6134
Johnstown 319 Washington St.
Johnstown, PA 15901 

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

 

Services Provided

(814) 533-4221 
King of Prussia  601 South Henderson Rd.
King of Prussia, PA 19406 

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

 

Services Provided

(610) 992-5130 
Lancaster  1720 Hempstead Rd. 
Lancaster, PA 17601

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

 

Services Provided

(717) 291-1994

 

Media  1400 N. Providence Rd.
Media, PA 19063 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m.-2:00 p.m.)

 

Services Provided

(610) 891-6002 
Monroeville  4314 Old William Penn Highway
Monroeville, PA 15146

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

 

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

 

Services Provided

(412) 856-1913

 

Philadelphia  600 Arch St.
Philadelphia, PA 19106 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

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

Services Provided

(215) 861-1225 
Pittsburgh  1000 Liberty Avenue
Pittsburgh, PA 15222 

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

 

Services Provided

(412) 395-5667 
Reading  201 Penn St.
Reading, PA 19601 

Monday-Friday - 8:30  a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m.-2:00 p.m.)

 

Services Provided

(610) 320-5154 
Scranton  409 Lackawanna Ave.
Scranton, PA 18503 

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

 

Services Provided

(570) 961-2493

 

State College/
remote Taxpayer
Assistance
available at
RSVP of
Centre County
Willowbank
Building
 
RSVP of Centre County,
Willowbank Building
420 Holmes Street,
Room 339
Bellefonte,PA 16823

Monday-Friday, 8:30 a.m.-4:00 p.m.
(Closed Wednesdays from 12:00 noon to 1:00 p.m.)

 

 Virtual Services Provided

(814) 234-8735
Washington  162 W. Chestnut St.
Washington, PA 15301 

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

 

Services Provided

(724) 229-5985 
Wilkes-Barre  7 North Wilkes-Barre Blvd.
Wilkes-Barre, PA 18702

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

 

Services Provided

(570) 821-4076 
Williamsport  330 Pine St.
Williamsport, PA 17701 

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

 

**This office will be closed 3/31**

 

Services Provided

(570) 326-1632 
York  2670 Industrial Highway
York, PA 17402 

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

 

Services Provided

(717) 757-4977

 

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

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

The Taxpayer Advocate Service: Call (215) 861-1304 in Philadelphia or (412) 395-5987 in Pittsburgh, or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104
 

Partnerships

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

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

Internal Revenue Service
600 Arch St.
Philadelphia, PA 19106

Internal Revenue Service
WS Moorehead Bldg
1000 Liberty Ave.
Pittsburgh, PA 15226

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

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

Page Last Reviewed or Updated: 31-Mar-2014

The Irs Extention Forms

Irs extention forms Publication 554 - Introductory Material Table of Contents What's New Reminders IntroductionVolunteer Income Tax Assistance and Tax Counseling for the Elderly. Irs extention forms Ordering forms and publications. Irs extention forms Tax questions. Irs extention forms What's New Alternative minimum tax exemption increased. Irs extention forms  The AMT exemption amount has increased to $51,900 ($80,800 if married filing jointly or qualifying widow(er); $40,400 if married filing separately). Irs extention forms Earned income credit. Irs extention forms  The maximum amount of income you can earn and still get the credit has increased. Irs extention forms You may be able to take the credit if you earn less than: $14,340 ($19,680 if married filing jointly), do not have a qualifying child, and are at least 25 years old and under 65, $37,870 ($43,210 if married filing jointly), and you have one qualifying child, $43,038 ($48,378 if married filing jointly), and you have two qualifying children, or $46,227 ($51,567 if married filing jointly), and you have three or more qualifying children. Irs extention forms For more information, see Earned Income Credit , later. Irs extention forms Exemption phaseout. Irs extention forms  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. Irs extention forms For 2013, the phaseout begins at $150,000 for married individuals filing separate returns; $250,000 for single individuals; $275,000 for heads of household; and $300,000 for married individuals filing joint returns or qualifying widow(er)s. Irs extention forms For more information, see Phaseout of Exemptions in Publication 501. Irs extention forms Limit on itemized deductions. Irs extention forms   Beginning January 1, 2013, itemized deductions for taxpayers with adjusted gross incomes above $150,000 may be reduced. Irs extention forms See Overall limitation , later. Irs extention forms Medical and dental expenses. Irs extention forms   Beginning January 1, 2013, taxpayers 65 and older can deduct only the part of their medical and dental expenses that exceed 7. Irs extention forms 5% of their adjusted gross income (10% for taxpayers under 65). Irs extention forms Same-sex marriages. Irs extention forms  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Irs extention forms For more information, see Publication 501. Irs extention forms Reminders Future developments. Irs extention forms  For the latest information about developments related to Publication 554, such as legislation enacted after it was published, go to www. Irs extention forms irs. Irs extention forms gov/pub554. Irs extention forms Tax return preparers. Irs extention forms  Choose your preparer carefully. Irs extention forms If you pay someone to prepare your return, the preparer is required, under the law, to sign the return and fill in the other blanks in the Paid Preparer's area of your return. Irs extention forms Remember, however, that you are still responsible for the accuracy of every item entered on your return. Irs extention forms If there is any underpayment, you are responsible for paying it, plus any interest and penalty that may be due. Irs extention forms Sale of home by surviving spouse. Irs extention forms  If you are an unmarried widow or widower, you may qualify to exclude up to $500,000 of any gain from the sale or exchange of your main home. Irs extention forms For more information, see Sale of Home , later. Irs extention forms Third party designee. Irs extention forms  You can check the “Yes” box in the Third Party Designee area of your return to authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. Irs extention forms This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your return. Irs extention forms It also allows your designee to perform certain actions. Irs extention forms See your income tax return instructions for details. Irs extention forms Employment tax withholding. Irs extention forms  Your wages are subject to withholding for income tax, social security tax, and Medicare tax even if you are receiving social security benefits. Irs extention forms Photographs of missing children. Irs extention forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs extention forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs extention forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs extention forms Introduction The purpose of this publication is to provide a general overview of selected topics that are of interest to older taxpayers. Irs extention forms The publication will help you determine if you need to file a return and, if so, what items to report on your return. Irs extention forms Each topic is discussed only briefly, so you will find references to other free IRS publications that provide more detail on these topics if you need it. Irs extention forms Table I has a list of questions you may have about filing your federal tax return. Irs extention forms To the right of each question is the location of the answer in this publication. Irs extention forms Also, at the back of this publication there is an index to help you search for the topic you need. Irs extention forms While most federal income tax laws apply equally to all taxpayers, regardless of age, there are some provisions that give special treatment to older taxpayers. Irs extention forms The following are some examples. Irs extention forms Higher gross income threshold for filing. Irs extention forms You must be age 65 or older at the end of the year to get this benefit. Irs extention forms You are considered age 65 on the day before your 65th birthday. Irs extention forms Therefore, you are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. Irs extention forms Higher standard deduction. Irs extention forms If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. Irs extention forms You are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. Irs extention forms Credit for the elderly or the disabled. Irs extention forms If you qualify, you may benefit from the credit for the elderly or the disabled. Irs extention forms To determine if you qualify and how to figure this credit, see Credit for the Elderly or the Disabled , later. Irs extention forms Return preparation assistance. Irs extention forms   The IRS wants to make it easier for you to file your federal tax return. Irs extention forms You may find it helpful to visit a Volunteer Income Tax Assistance (VITA), Tax Counseling for the Elderly (TCE), or American Association of Retired Persons (AARP) Tax-Aide site near you. Irs extention forms Volunteer Income Tax Assistance and Tax Counseling for the Elderly. Irs extention forms   These programs provide free help for low-income taxpayers and taxpayers age 60 or older to fill in and file their returns. Irs extention forms For the VITA/TCE site nearest you, contact your local IRS office. Irs extention forms For more information, see Free help with your tax return under How To Get Tax Help. Irs extention forms   For the location of an AARP Tax-Aide site in your community, call 1-888-227-7669. Irs extention forms When asked, be ready to press in or speak your 5-digit ZIP code. Irs extention forms Or, you can visit their website on the Internet at www. Irs extention forms aarp. Irs extention forms org/money/taxaide. Irs extention forms Comments and suggestions. Irs extention forms   We welcome your comments about this publication and your suggestions for future editions. Irs extention forms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs extention forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs extention forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs extention forms   You can send your comments from www. Irs extention forms irs. Irs extention forms gov/formspubs/. Irs extention forms Click on “More Information” and then on “Comment on Tax Forms and Publications. Irs extention forms ”   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. Irs extention forms Ordering forms and publications. Irs extention forms   Visit www. Irs extention forms irs. Irs extention forms gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 business days after your request is received. Irs extention forms Internal Revenue Service 1201 N. Irs extention forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs extention forms   If you have a tax question, check the information available on IRS. Irs extention forms gov or call 1-800-829-1040. Irs extention forms We cannot answer tax questions sent to either of the above addresses. Irs extention forms Table I. Irs extention forms What You Should Know About Federal Taxes Note. Irs extention forms The following is a list of questions you may have about filling out your federal income tax return. Irs extention forms  To the right of each question is the location of the answer in this publication. Irs extention forms What I Should Know Where To Find the Answer Do I need to file a return? See chapter 1. Irs extention forms Is my income taxable or nontaxable?  If it is nontaxable, must I still report it? See chapter 2. Irs extention forms How do I report benefits I received from the Social Security Administration or the Railroad Retirement Board?  Are these benefits taxable? See Social Security and Equivalent Railroad Retirement Benefits in chapter 2. Irs extention forms Must I report the sale of my home?  If I had a gain, is any part of it taxable? See Sale of Home in chapter 2. Irs extention forms What are some of the items that I can deduct to reduce my income? See chapters 3 and 4. Irs extention forms How do I report the amounts I set aside for my IRA? See Individual Retirement Arrangement (IRA) Contributions and Deductions in chapter 3. Irs extention forms Would it be better for me to claim the standard deduction or itemize my deductions? See chapter 4. Irs extention forms What are some of the credits I can claim to reduce my tax? See chapter 5 for discussions on the credit for the elderly or the disabled, the child and dependent care credit, and the earned income credit. Irs extention forms Must I make estimated tax payments? See chapter 6. Irs extention forms How do I contact the IRS or get more information? See chapter 7. Irs extention forms Prev  Up  Next   Home   More Online Publications