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Past Years Taxes

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Past Years Taxes

Past years taxes 16. Past years taxes   Reporting Gains and Losses Table of Contents What's New Introduction Useful Items - You may want to see: Reporting Capital Gains and Losses Exception 1. Past years taxes Exception 2. Past years taxes File Form 1099-B or Form 1099-S with the IRS. Past years taxes Capital Losses Capital Gain Tax Rates What's New Maximum capital gain rates. Past years taxes . Past years taxes  For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. Past years taxes Introduction This chapter discusses how to report capital gains and losses from sales, exchanges, and other dispositions of investment property on Form 8949 and Schedule D (Form 1040). Past years taxes The discussion includes the following topics. Past years taxes How to report short-term gains and losses. Past years taxes How to report long-term gains and losses. Past years taxes How to figure capital loss carryovers. Past years taxes How to figure your tax on a net capital gain. Past years taxes If you sell or otherwise dispose of property used in a trade or business or for the production of income, see Publication 544, Sales and Other Dispositions of Assets, before completing Schedule D (Form 1040). Past years taxes Useful Items - You may want to see: Publication 537 Installment Sales 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses Form (and Instructions) 4797 Sales of Business Property 6252 Installment Sale Income 8582 Passive Activity Loss Limitations 8949 Sales and Other Dispositions of Capital Assets Schedule D (Form 1040) Capital Gains and Losses Reporting Capital Gains and Losses Generally, report capital gains and losses on Form 8949. Past years taxes Complete Form 8949 before you complete line 1b, 2, 3, 8b, 9, or 10 of Schedule D (Form 1040). Past years taxes Use Form 8949 to report: The sale or exchange of a capital asset not reported on another form or schedule; Gains from involuntary conversions (other than from casualty or theft) of capital assets not held for business or profit; and Nonbusiness bad debts. Past years taxes Use Schedule D (Form 1040): To figure the overall gain or loss from transactions reported on Form 8949; To report a gain from Form 6252 or Part I of Form 4797; To report a gain or loss from Form 4684, 6781, or 8824; To report capital gain distributions not reported directly on Form 1040 or Form 1040A; To report a capital loss carryover from the previous tax year to the current tax year; To report your share of a gain or (loss) from a partnership, S corporation, estate, or trust; To report transactions reported to you on a Form 1099-B (or substitute statement) showing basis was reported to the IRS and to which none of the Form 8949 adjustments or codes apply; and To report undistributed long-term capital gains from Form 2439. Past years taxes On Form 8949, enter all sales and exchanges of capital assets, including stocks, bonds, etc. Past years taxes , and real estate (if not reported on Form 4684, 4797, 6252, 6781, 8824, or line 1a or 8a of Schedule D). Past years taxes Include these transactions even if you did not receive a Form 1099-B or 1099-S (or substitute statement) for the transaction. Past years taxes Report short-term gains or losses in Part I. Past years taxes Report long-term gains or losses in Part II. Past years taxes Use as many Forms 8949 as you need. Past years taxes Exceptions to filing Form 8949 and Schedule D (Form 1040). Past years taxes   There are certain situations where you may not have to file Form 8949 and/or Schedule D (Form 1040). Past years taxes Exception 1. Past years taxes   You do not have to file Form 8949 or Schedule D (Form 1040) if you have no capital losses and your only capital gains are capital gain distributions from Form(s) 1099-DIV, box 2a (or substitute statements). Past years taxes (If any Form(s) 1099-DIV (or substitute statements) you receive have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain), you do not qualify for this exception. Past years taxes ) If you qualify for this exception, report your capital gain distributions directly on line 13 of Form 1040 (and check the box on line 13). Past years taxes Also use the Qualified Dividends and Capital Gain Tax Worksheet in the Form 1040 instructions to figure your tax. Past years taxes You can report your capital gain distributions on line 10 of Form 1040A, instead of on Form 1040, if none of the Forms 1099-DIV (or substitute statements) you received have an amount in box 2b, 2c, or 2d, and you do not have to file Form 1040. Past years taxes Exception 2. Past years taxes   You must file Schedule D (Form 1040), but generally do not have to file Form 8949, if Exception 1 does not apply and your only capital gains and losses are: Capital gain distributions; A capital loss carryover; A gain from Form 2439 or 6252 or Part I of Form 4797; A gain or loss from Form 4684, 6781, or 8824; A gain or loss from a partnership, S corporation, estate, or trust; or Gains and losses from transactions for which you received a Form 1099-B (or substitute statement) that shows the basis was reported to the IRS and for which you do not need to make any adjustments in column (g) of Form 8949 or enter any codes in column (f) of Form 8949. Past years taxes Installment sales. Past years taxes   You cannot use the installment method to report a gain from the sale of stock or securities traded on an established securities market. Past years taxes You must report the entire gain in the year of sale (the year in which the trade date occurs). Past years taxes Passive activity gains and losses. Past years taxes    If you have gains or losses from a passive activity, you may also have to report them on Form 8582. Past years taxes In some cases, the loss may be limited under the passive activity rules. Past years taxes Refer to Form 8582 and its instructions for more information about reporting capital gains and losses from a passive activity. Past years taxes Form 1099-B transactions. Past years taxes   If you sold property, such as stocks, bonds, or certain commodities, through a broker, you should receive Form 1099-B or substitute statement from the broker. Past years taxes Use the Form 1099-B or the substitute statement to complete Form 8949. Past years taxes If you sold a covered security in 2013, your broker should send you a Form 1099-B (or substitute statement) that shows your basis. Past years taxes This will help you complete Form 8949. Past years taxes Generally, a covered security is a security you acquired after 2010. Past years taxes   Report the gross proceeds shown in box 2a of Form 1099-B as the sales price in column (d) of either Part I or Part II of Form 8949, whichever applies. Past years taxes However, if the broker advises you, in box 2a of Form 1099-B, that gross proceeds (sales price) less commissions and option premiums were reported to the IRS, enter that net sales price in column (d) of either Part I or Part II of Form 8949, whichever applies. Past years taxes    Include in column (g) any expense of sale, such as broker's fees, commissions, state and local transfer taxes, and option premiums, unless you reported the net sales price in column (d). Past years taxes If you include an expense of sale in column (g), enter “E” in column (f). Past years taxes Form 1099-CAP transactions. Past years taxes   If a corporation in which you own stock has had a change in control or a substantial change in capital structure, you should receive Form 1099-CAP or a substitute statement from the corporation. Past years taxes Use the Form 1099-CAP or substitute statement to fill in Form 8949. Past years taxes If your computations show that you would have a loss because of the change, do not enter any amounts on Form 8949 or Schedule D (Form 1040). Past years taxes You cannot claim a loss on Schedule D (Form 1040) as a result of this transaction. Past years taxes   Report the aggregate amount received shown in box 2 of Form 1099-CAP as the sales price in column (d) of either Part I or Part II of Form 8949, whichever applies. Past years taxes Form 1099-S transactions. Past years taxes   If you sold or traded reportable real estate, you generally should receive from the real estate reporting person a Form 1099-S showing the gross proceeds. Past years taxes    “Reportable real estate” is defined as any present or future ownership interest in any of the following: Improved or unimproved land, including air space; Inherently permanent structures, including any residential, commercial, or industrial building; A condominium unit and its accessory fixtures and common elements, including land; and Stock in a cooperative housing corporation (as defined in section 216 of the Internal Revenue Code). Past years taxes   A “real estate reporting person” could include the buyer's attorney, your attorney, the title or escrow company, a mortgage lender, your broker, the buyer's broker, or the person acquiring the biggest interest in the property. Past years taxes   Your Form 1099-S will show the gross proceeds from the sale or exchange in box 2. Past years taxes See the Instructions for Form 8949 and the Instructions for Schedule D (Form 1040) for how to report these transactions and include them in Part I or Part II of Form 8949 as appropriate. Past years taxes However, report like-kind exchanges on Form 8824 instead. Past years taxes   It is unlawful for any real estate reporting person to separately charge you for complying with the requirement to file Form 1099-S. Past years taxes Nominees. Past years taxes   If you receive gross proceeds as a nominee (that is, the gross proceeds are in your name but actually belong to someone else), see the Instructions for Form 8949 for how to report these amounts on Form 8949. Past years taxes File Form 1099-B or Form 1099-S with the IRS. Past years taxes   If you received gross proceeds as a nominee in 2013, you must file a Form 1099-B or Form 1099-S for those proceeds with the IRS. Past years taxes Send the Form 1099-B or Form 1099-S with a Form 1096, Annual Summary and Transmittal of U. Past years taxes S. Past years taxes Information Returns, to your Internal Revenue Service Center by February 28, 2014 (March 31, 2014, if you file Form 1099-B or Form 1099-S electronically). Past years taxes Give the actual owner of the proceeds Copy B of the Form 1099-B or Form 1099-S by February 18, 2014. Past years taxes On Form 1099-B, you should be listed as the “Payer. Past years taxes ” The other owner should be listed as the “Recipient. Past years taxes ” On Form 1099-S, you should be listed as the “Filer. Past years taxes ” The other owner should be listed as the “Transferor. Past years taxes ” You do not have to file a Form 1099-B or Form 1099-S to show proceeds for your spouse. Past years taxes For more information about the reporting requirements and the penalties for failure to file (or furnish) certain information returns, see the General Instructions for Certain Information Returns. Past years taxes If you are filing electronically see Publication 1220. Past years taxes Sale of property bought at various times. Past years taxes   If you sell a block of stock or other property that you bought at various times, report the short-term gain or loss from the sale on one row in Part I of Form 8949, and the long-term gain or loss on one row in Part II of Form 8949. Past years taxes Write “Various” in column (b) for the “Date acquired. Past years taxes ” Sale expenses. Past years taxes    On Form 8949, include in column (g) any expense of sale, such as broker's fees, commissions, state and local transfer taxes, and option premiums, unless you reported the net sales price in column (d). Past years taxes If you include an expense of sale in column (g), enter “E” in column (f). Past years taxes   For more information about adjustments to basis, see chapter 13. Past years taxes Short-term gains and losses. Past years taxes   Capital gain or loss on the sale or trade of investment property held 1 year or less is a short-term capital gain or loss. Past years taxes You report it in Part I of Form 8949. Past years taxes   You combine your share of short-term capital gain or loss from partnerships, S corporations, estates, and trusts, and any short-term capital loss carryover, with your other short-term capital gains and losses to figure your net short-term capital gain or loss on line 7 of Schedule D (Form 1040). Past years taxes Long-term gains and losses. Past years taxes    A capital gain or loss on the sale or trade of investment property held more than 1 year is a long-term capital gain or loss. Past years taxes You report it in Part II of Form 8949. Past years taxes   You report the following in Part II of Schedule D (Form 1040): Undistributed long-term capital gains from a mutual fund (or other regulated investment company) or real estate investment trust (REIT); Your share of long-term capital gains or losses from partnerships, S corporations, estates, and trusts; All capital gain distributions from mutual funds and REITs not reported directly on line 10 of Form 1040A or line 13 of Form 1040; and Long-term capital loss carryovers. Past years taxes    The result after combining these items with your other long-term capital gains and losses is your net long-term capital gain or loss (Schedule D (Form 1040), line 15). Past years taxes Total net gain or loss. Past years taxes   To figure your total net gain or loss, combine your net short-term capital gain or loss (Schedule D (Form 1040), line 7) with your net long-term capital gain or loss (Schedule D (Form 1040), line 15). Past years taxes Enter the result on Schedule D (Form 1040), Part III, line 16. Past years taxes If your losses are more than your gains, see Capital Losses , next. Past years taxes If both lines 15 and 16 of your Schedule D (Form 1040) are gains and your taxable income on your Form 1040 is more than zero, see Capital Gain Tax Rates , later. Past years taxes Capital Losses If your capital losses are more than your capital gains, you can claim a capital loss deduction. Past years taxes Report the amount of the deduction on line 13 of Form 1040, in parentheses. Past years taxes Limit on deduction. Past years taxes   Your allowable capital loss deduction, figured on Schedule D (Form 1040), is the lesser of: $3,000 ($1,500 if you are married and file a separate return); or Your total net loss as shown on line 16 of Schedule D (Form 1040). Past years taxes   You can use your total net loss to reduce your income dollar for dollar, up to the $3,000 limit. Past years taxes Capital loss carryover. Past years taxes   If you have a total net loss on line 16 of Schedule D (Form 1040) that is more than the yearly limit on capital loss deductions, you can carry over the unused part to the next year and treat it as if you had incurred it in that next year. Past years taxes If part of the loss is still unused, you can carry it over to later years until it is completely used up. Past years taxes   When you figure the amount of any capital loss carryover to the next year, you must take the current year's allowable deduction into account, whether or not you claimed it and whether or not you filed a return for the current year. Past years taxes   When you carry over a loss, it remains long term or short term. Past years taxes A long-term capital loss you carry over to the next tax year will reduce that year's long-term capital gains before it reduces that year's short-term capital gains. Past years taxes Figuring your carryover. Past years taxes   The amount of your capital loss carryover is the amount of your total net loss that is more than the lesser of: Your allowable capital loss deduction for the year; or Your taxable income increased by your allowable capital loss deduction for the year and your deduction for personal exemptions. Past years taxes   If your deductions are more than your gross income for the tax year, use your negative taxable income in computing the amount in item (2). Past years taxes    Complete the Capital Loss Carryover Worksheet in the Instructions for Schedule D or Publication 550 to determine the part of your capital loss that you can carry over. Past years taxes Example. Past years taxes Bob and Gloria sold securities in 2013. Past years taxes The sales resulted in a capital loss of $7,000. Past years taxes They had no other capital transactions. Past years taxes Their taxable income was $26,000. Past years taxes On their joint 2013 return, they can deduct $3,000. Past years taxes The unused part of the loss, $4,000 ($7,000 − $3,000), can be carried over to 2014. Past years taxes If their capital loss had been $2,000, their capital loss deduction would have been $2,000. Past years taxes They would have no carryover. Past years taxes Use short-term losses first. Past years taxes   When you figure your capital loss carryover, use your short-term capital losses first, even if you incurred them after a long-term capital loss. Past years taxes If you have not reached the limit on the capital loss deduction after using the short-term capital losses, use the long-term capital losses until you reach the limit. Past years taxes Decedent's capital loss. Past years taxes    A capital loss sustained by a decedent during his or her last tax year (or carried over to that year from an earlier year) can be deducted only on the final income tax return filed for the decedent. Past years taxes The capital loss limits discussed earlier still apply in this situation. Past years taxes The decedent's estate cannot deduct any of the loss or carry it over to following years. Past years taxes Joint and separate returns. Past years taxes   If you and your spouse once filed separate returns and are now filing a joint return, combine your separate capital loss carryovers. Past years taxes However, if you and your spouse once filed a joint return and are now filing separate returns, any capital loss carryover from the joint return can be deducted only on the return of the spouse who actually had the loss. Past years taxes Capital Gain Tax Rates The tax rates that apply to a net capital gain are generally lower than the tax rates that apply to other income. Past years taxes These lower rates are called the maximum capital gain rates. Past years taxes The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. Past years taxes For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. Past years taxes See Table 16-1 for details. Past years taxes If you figure your tax using the maximum capital gain rate and the regular tax computation results in a lower tax, the regular tax computation applies. Past years taxes Example. Past years taxes All of your net capital gain is from selling collectibles, so the capital gain rate would be 28%. Past years taxes If you are otherwise subject to a rate lower than 28%, the 28% rate does not apply. Past years taxes Investment interest deducted. Past years taxes   If you claim a deduction for investment interest, you may have to reduce the amount of your net capital gain that is eligible for the capital gain tax rates. Past years taxes Reduce it by the amount of the net capital gain you choose to include in investment income when figuring the limit on your investment interest deduction. Past years taxes This is done on the Schedule D Tax Worksheet or the Qualified Dividends and Capital Gain Tax Worksheet. Past years taxes For more information about the limit on investment interest, see Interest Expenses in chapter 3 of Publication 550. Past years taxes Table 16-1. Past years taxes What Is Your Maximum Capital Gain Rate? IF your net capital gain is from . Past years taxes . Past years taxes . Past years taxes THEN your  maximum capital gain rate is . Past years taxes . Past years taxes . Past years taxes a collectibles gain 28% an eligible gain on qualified small business stock minus the section 1202 exclusion 28% an unrecaptured section 1250 gain 25% other gain1 and the regular tax rate that would apply is 39. Past years taxes 6% 20% other gain1 and the regular tax rate that would apply is 25%, 28%, 33%, or 35% 15% other gain1 and the regular tax rate that would apply is 10% or 15% 0% 1 Other gain means any gain that is not collectibles gain, gain on qualified small business stock, or unrecaptured section 1250 gain. Past years taxes     Collectibles gain or loss. Past years taxes   This is gain or loss from the sale or trade of a work of art, rug, antique, metal (such as gold, silver, and platinum bullion), gem, stamp, coin, or alcoholic beverage held more than 1 year. Past years taxes   Collectibles gain includes gain from sale of an interest in a partnership, S corporation, or trust due to unrealized appreciation of collectibles. Past years taxes Gain on qualified small business stock. Past years taxes    If you realized a gain from qualified small business stock that you held more than 5 years, you generally can exclude some or all of your gain under section 1202. Past years taxes The eligible gain minus your section 1202 exclusion is a 28% rate gain. Past years taxes See Gains on Qualified Small Business Stock in chapter 4 of Publication 550. Past years taxes Unrecaptured section 1250 gain. Past years taxes    Generally, this is any part of your capital gain from selling section 1250 property (real property) that is due to depreciation (but not more than your net section 1231 gain), reduced by any net loss in the 28% group. Past years taxes Use the Unrecaptured Section 1250 Gain Worksheet in the Schedule D (Form 1040) instructions to figure your unrecaptured section 1250 gain. Past years taxes For more information about section 1250 property and section 1231 gain, see chapter 3 of Publication 544. Past years taxes Tax computation using maximum capital gain rates. Past years taxes   Use the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet (whichever applies) to figure your tax if you have qualified dividends or net capital gain. Past years taxes You have net capital gain if Schedule D (Form 1040), lines 15 and 16, are both gains. Past years taxes Schedule D Tax Worksheet. Past years taxes   Use the Schedule D Tax Worksheet in the Schedule D (Form 1040) instructions to figure your tax if: You have to file Schedule D (Form 1040); and Schedule D (Form 1040), line 18 (28% rate gain) or line 19 (unrecaptured section 1250 gain), is more than zero. Past years taxes Qualified Dividends and Capital Gain Tax Worksheet. Past years taxes   If you do not have to use the Schedule D Tax Worksheet (as explained above) and any of the following apply, use the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040 or Form 1040A (whichever you file) to figure your tax. Past years taxes You received qualified dividends. Past years taxes (See Qualified Dividends in chapter 8. Past years taxes ) You do not have to file Schedule D (Form 1040) and you received capital gain distributions. Past years taxes (See Exceptions to filing Form 8949 and Schedule D (Form 1040) , earlier. Past years taxes ) Schedule D (Form 1040), lines 15 and 16, are both more than zero. Past years taxes Alternative minimum tax. Past years taxes   These capital gain rates are also used in figuring alternative minimum tax. Past years taxes Prev  Up  Next   Home   More Online Publications
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The Past Years Taxes

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