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Tax Return Military

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Tax Return Military

Tax return military 18. Tax return military   Alimony Table of Contents IntroductionSpouse or former spouse. Tax return military Divorce or separation instrument. Tax return military Useful Items - You may want to see: General RulesMortgage payments. Tax return military Taxes and insurance. Tax return military Other payments to a third party. Tax return military Instruments Executed After 1984Payments to a third party. Tax return military Exception. Tax return military Substitute payments. Tax return military Specifically designated as child support. Tax return military Contingency relating to your child. Tax return military Clearly associated with a contingency. Tax return military How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule Introduction This chapter discusses the rules that apply if you pay or receive alimony. Tax return military It covers the following topics. Tax return military What payments are alimony. Tax return military What payments are not alimony, such as child support. Tax return military How to deduct alimony you paid. Tax return military How to report alimony you received as income. Tax return military Whether you must recapture the tax benefits of alimony. Tax return military Recapture means adding back in your income all or part of a deduction you took in a prior year. Tax return military Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. Tax return military It does not include voluntary payments that are not made under a divorce or separation instrument. Tax return military Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. Tax return military Although this chapter is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. Tax return military To be alimony, a payment must meet certain requirements. Tax return military Different requirements generally apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. Tax return military This chapter discusses the rules for payments under instruments executed after 1984. Tax return military If you need the rules for payments under pre-1985 instruments, get and keep a copy of the 2004 version of Publication 504. Tax return military That was the last year the information on pre-1985 instruments was included in Publication 504. Tax return military Use Table 18-1 in this chapter as a guide to determine whether certain payments are considered alimony. Tax return military Definitions. Tax return military   The following definitions apply throughout this chapter. Tax return military Spouse or former spouse. Tax return military   Unless otherwise stated, the term “spouse” includes former spouse. Tax return military Divorce or separation instrument. Tax return military   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. Tax return military 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). Tax return military Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. Tax return military Payments not alimony. Tax return military   Not all payments under a divorce or separation instrument are alimony. Tax return military Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained under Community Property in Publication 504, Payments to keep up the payer's property, or Use of the payer's property. Tax return military Payments to a third party. Tax return military   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. Tax return military These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. Tax return military ), taxes, tuition, etc. Tax return military The payments are treated as received by your spouse and then paid to the third party. Tax return military Life insurance premiums. Tax return military   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. Tax return military Payments for jointly-owned home. Tax return military   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse, some of your payments may be alimony. Tax return military Mortgage payments. Tax return military   If you must pay all the mortgage payments (principal and interest) on a jointly-owned home, and they otherwise qualify as alimony, you can deduct one-half of the total payments as alimony. Tax return military If you itemize deductions and the home is a qualified home, you can claim one-half of the interest in figuring your deductible interest. Tax return military Your spouse must report one-half of the payments as alimony received. Tax return military If your spouse itemizes deductions and the home is a qualified home, he or she can claim one-half of the interest on the mortgage in figuring deductible interest. Tax return military Taxes and insurance. Tax return military   If you must pay all the real estate taxes or insurance on a home held as tenants in common, you can deduct one-half of these payments as alimony. Tax return military Your spouse must report one-half of these payments as alimony received. Tax return military If you and your spouse itemize deductions, you can each claim one-half of the real estate taxes and none of the home insurance. Tax return military    If your home is held as tenants by the entirety or joint tenants, none of your payments for taxes or insurance are alimony. Tax return military But if you itemize deductions, you can claim all of the real estate taxes and none of the home insurance. Tax return military Other payments to a third party. Tax return military   If you made other third-party payments, see Publication 504 to see whether any part of the payments qualifies as alimony. Tax return military Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. Tax return military Exception for instruments executed before 1985. Tax return military   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. Tax return military A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. Tax return military 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. Tax return military   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, get the 2004 version of Publication 504 at www. Tax return military irs. Tax return military gov/pub504. Tax return military Example 1. Tax return military In November 1984, you and your former spouse executed a written separation agreement. Tax return military In February 1985, a decree of divorce was substituted for the written separation agreement. Tax return military The decree of divorce did not change the terms for the alimony you pay your former spouse. Tax return military The decree of divorce is treated as executed before 1985. Tax return military Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. Tax return military Example 2. Tax return military Assume the same facts as in Example 1 except that the decree of divorce changed the amount of the alimony. Tax return military In this example, the decree of divorce is not treated as executed before 1985. Tax return military The alimony payments are subject to the rules for payments under instruments executed after 1984. Tax return military Alimony requirements. Tax return military   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. Tax return military The payment is in cash. Tax return military The instrument does not designate the payment as not alimony. Tax return military Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. Tax return military There is no liability to make any payment (in cash or property) after the death of the recipient spouse. Tax return military The payment is not treated as child support. Tax return military Each of these requirements is discussed below. Tax return military Cash payment requirement. Tax return military   Only cash payments, including checks and money orders, qualify as alimony. Tax return military The following do not qualify as alimony. Tax return military Transfers of services or property (including a debt instrument of a third party or an annuity contract). Tax return military Execution of a debt instrument by the payer. Tax return military The use of the payer's property. Tax return military Payments to a third party. Tax return military   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. Tax return military See Payments to a third party under General Rules, earlier. Tax return military   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. Tax return military The payments are in lieu of payments of alimony directly to your spouse. Tax return military The written request states that both spouses intend the payments to be treated as alimony. Tax return military You receive the written request from your spouse before you file your return for the year you made the payments. Tax return military Payments designated as not alimony. Tax return military   You and your spouse can designate that otherwise qualifying payments are not alimony. Tax return military 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. Tax return military 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). Tax return military If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. Tax return military   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. Tax return military The copy must be attached each year the designation applies. Tax return military Spouses cannot be members of the same household. Tax return military    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. Tax return military A home you formerly shared is considered one household, even if you physically separate yourselves in the home. Tax return military   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. Tax return military Exception. Tax return military   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. Tax return military Table 18-1. Tax return military Alimony Requirements (Instruments Executed After 1984) Payments ARE alimony if all of the following are true: Payments are NOT alimony if any of the following are true: Payments are required by a divorce or separation instrument. Tax return military Payments are not required by a divorce or separation instrument. Tax return military Payer and recipient spouse do not file a joint return with each other. Tax return military Payer and recipient spouse file a joint return with each other. Tax return military Payment is in cash (including checks or money orders). Tax return military Payment is: Not in cash, A noncash property settlement, Spouse's part of community income, or To keep up the payer's property. Tax return military Payment is not designated in the instrument as not alimony. Tax return military Payment is designated in the instrument as not alimony. Tax return military Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. Tax return military Spouses legally separated under a decree of divorce or separate maintenance are members of the same household. Tax return military Payments are not required after death of the recipient spouse. Tax return military Payments are required after death of the recipient spouse. Tax return military Payment is not treated as child support. Tax return military Payment is treated as child support. Tax return military These payments are deductible by the payer and includible in income by the recipient. Tax return military These payments are neither deductible by the payer nor includible in income by the recipient. Tax return military Liability for payments after death of recipient spouse. Tax return military   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. Tax return military If all of the payments would continue, then none of the payments made before or after the death are alimony. Tax return military   The divorce or separation instrument does not have to expressly state that the payments cease upon the death of your spouse if, for example, the liability for continued payments would end under state law. Tax return military Example. Tax return military You must pay your former spouse $10,000 in cash each year for 10 years. Tax return military Your divorce decree states that the payments will end upon your former spouse's death. Tax return military You must also pay your former spouse or your former spouse's estate $20,000 in cash each year for 10 years. Tax return military The death of your spouse would not terminate these payments under state law. Tax return military The $10,000 annual payments may qualify as alimony. Tax return military The $20,000 annual payments that do not end upon your former spouse's death are not alimony. Tax return military Substitute payments. Tax return military   If you must make any payments in cash or property after your spouse's death as a substitute for continuing otherwise qualifying payments before the death, the otherwise qualifying payments are not alimony. Tax return military To the extent that your payments begin, accelerate, or increase because of the death of your spouse, otherwise qualifying payments you made may be treated as payments that were not alimony. Tax return military Whether or not such payments will be treated as not alimony depends on all the facts and circumstances. Tax return military Example 1. Tax return military Under your divorce decree, you must pay your former spouse $30,000 annually. Tax return military The payments will stop at the end of 6 years or upon your former spouse's death, if earlier. Tax return military Your former spouse has custody of your minor children. Tax return military The decree provides that if any child is still a minor at your spouse's death, you must pay $10,000 annually to a trust until the youngest child reaches the age of majority. Tax return military The trust income and corpus (principal) are to be used for your children's benefit. Tax return military These facts indicate that the payments to be made after your former spouse's death are a substitute for $10,000 of the $30,000 annual payments. Tax return military Of each of the $30,000 annual payments, $10,000 is not alimony. Tax return military Example 2. Tax return military Under your divorce decree, you must pay your former spouse $30,000 annually. Tax return military The payments will stop at the end of 15 years or upon your former spouse's death, if earlier. Tax return military The decree provides that if your former spouse dies before the end of the 15-year period, you must pay the estate the difference between $450,000 ($30,000 × 15) and the total amount paid up to that time. Tax return military For example, if your spouse dies at the end of the tenth year, you must pay the estate $150,000 ($450,000 − $300,000). Tax return military These facts indicate that the lump-sum payment to be made after your former spouse's death is a substitute for the full amount of the $30,000 annual payments. Tax return military None of the annual payments are alimony. Tax return military The result would be the same if the payment required at death were to be discounted by an appropriate interest factor to account for the prepayment. Tax return military Child support. Tax return military   A payment that is specifically designated as child support or treated as specifically designated as child support under your divorce or separation instrument is not alimony. Tax return military The amount of child support may vary over time. Tax return military Child support payments are not deductible by the payer and are not taxable to the recipient. Tax return military Specifically designated as child support. Tax return military   A payment will be treated as specifically designated as child support to the extent that the payment is reduced either: On the happening of a contingency relating to your child, or At a time that can be clearly associated with the contingency. Tax return military A payment may be treated as specifically designated as child support even if other separate payments are specifically designated as child support. Tax return military Contingency relating to your child. Tax return military   A contingency relates to your child if it depends on any event relating to that child. Tax return military It does not matter whether the event is certain or likely to occur. Tax return military Events relating to your child include the child's: Becoming employed, Dying, Leaving the household, Leaving school, Marrying, or Reaching a specified age or income level. Tax return military Clearly associated with a contingency. Tax return military   Payments that would otherwise qualify as alimony are presumed to be reduced at a time clearly associated with the happening of a contingency relating to your child only in the following situations. Tax return military The payments are to be reduced not more than 6 months before or after the date the child will reach 18, 21, or local age of majority. Tax return military The payments are to be reduced on two or more occasions that occur not more than 1 year before or after a different one of your children reaches a certain age from 18 to 24. Tax return military This certain age must be the same for each child, but need not be a whole number of years. Tax return military In all other situations, reductions in payments are not treated as clearly associated with the happening of a contingency relating to your child. Tax return military   Either you or the IRS can overcome the presumption in the two situations above. Tax return military This is done by showing that the time at which the payments are to be reduced was determined independently of any contingencies relating to your children. Tax return military For example, if you can show that the period of alimony payments is customary in the local jurisdiction, such as a period equal to one-half of the duration of the marriage, you can overcome the presumption and may be able to treat the amount as alimony. Tax return military How To Deduct Alimony Paid You can deduct alimony you paid, whether or not you itemize deductions on your return. Tax return military You must file Form 1040. Tax return military You cannot use Form 1040A or Form 1040EZ. Tax return military Enter the amount of alimony you paid on Form 1040, line 31a. Tax return military In the space provided on line 31b, enter your spouse's social security number (SSN) or individual taxpayer identification number (ITIN). Tax return military If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. Tax return military Show the SSN or ITIN and amount paid to each other recipient on an attached statement. Tax return military Enter your total payments on line 31a. Tax return military You must provide your spouse's SSN or ITIN. Tax return military If you do not, you may have to pay a $50 penalty and your deduction may be disallowed. Tax return military For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. Tax return military How To Report Alimony Received Report alimony you received as income on Form 1040, line 11. Tax return military You cannot use Form 1040A or Form 1040EZ. Tax return military You must give the person who paid the alimony your SSN or ITIN. Tax return military If you do not, you may have to pay a $50 penalty. Tax return military Recapture Rule If your alimony payments decrease or end during the first 3 calendar years, you may be subject to the recapture rule. Tax return military If you are subject to this rule, you have to include in income in the third year part of the alimony payments you previously deducted. Tax return military Your spouse can deduct in the third year part of the alimony payments he or she previously included in income. Tax return military The 3-year period starts with the first calendar year you make a payment qualifying as alimony under a decree of divorce or separate maintenance or a written separation agreement. Tax return military Do not include any time in which payments were being made under temporary support orders. Tax return military The second and third years are the next 2 calendar years, whether or not payments are made during those years. Tax return military The reasons for a reduction or end of alimony payments that can require a recapture include: A change in your divorce or separation instrument, A failure to make timely payments, A reduction in your ability to provide support, or A reduction in your spouse's support needs. Tax return military When to apply the recapture rule. Tax return military   You are subject to the recapture rule in the third year if the alimony you pay in the third year decreases by more than $15,000 from the second year or the alimony you pay in the second and third years decreases significantly from the alimony you pay in the first year. Tax return military   When you figure a decrease in alimony, do not include the following amounts. Tax return military Payments made under a temporary support order. Tax return military Payments required over a period of at least 3 calendar years that vary because they are a fixed part of your income from a business or property, or from compensation for employment or self-employment. Tax return military Payments that decrease because of the death of either spouse or the remarriage of the spouse receiving the payments before the end of the third year. Tax return military Figuring the recapture. Tax return military   You can use Worksheet 1 in Publication 504 to figure recaptured alimony. Tax return military Including the recapture in income. Tax return military   If you must include a recapture amount in income, show it on Form 1040, line 11 (“Alimony received”). Tax return military Cross out “received” and enter “recapture. Tax return military ” On the dotted line next to the amount, enter your spouse's last name and SSN or ITIN. Tax return military Deducting the recapture. Tax return military   If you can deduct a recapture amount, show it on Form 1040, line 31a (“Alimony paid”). Tax return military Cross out “paid” and enter “recapture. Tax return military ” In the space provided, enter your spouse's SSN or ITIN. Tax return military Prev  Up  Next   Home   More Online Publications
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The Tax Return Military

Tax return military Index A Application for enrollment, Form 23 and Form 23-EP. Tax return military , Form 5434. Tax return military Assistance (see Tax help) Associations, Corporations, associations, partnerships, and other persons that are not individuals. Tax return military Attorneys, Attorneys. Tax return military Authorization letter, Authorization for Special Appearances C CAF number, Authorization for Special Appearances Certified public accountants (CPAs), Certified public accountants (CPAs). Tax return military Comments, Comments and suggestions. Tax return military Corporations, Corporations, associations, partnerships, and other persons that are not individuals. Tax return military CPAs (see Certified public accountants (CPAs)) D Disbarment, Suspension and disbarment. Tax return military , Censure, Disbarments, and Suspensions Disreputable conduct, Incompetence and Disreputable Conduct E Enrolled actuaries, Enrolled actuaries. Tax return military Enrolled agent:, Enrolled agents. Tax return military , How Does an Individual Become Enrolled? Enrolled retirement plan agent:, Enrolled retirement plan agents. Tax return military F FAX copies, FAX copies. Tax return military Form 23 and Form 23-EP, Form 23 and Form 23-EP. Tax return military Form 2587, Form 2587. Tax return military Form 2848, Form Required, Preparation of Form — Helpful Hints, How Do I Fill Out Form 2848? Form 5434, Form 5434. Tax return military Free tax services, How To Get Tax Help G Glossary, Practice Before the IRS, Authorizing a Representative H Help (see Tax help) I Inactive retirement status, Inactive retirement status. Tax return military Inactive roster, Inactive roster. Tax return military Incapacity or incompetency, Incapacity or incompetency. Tax return military L Loss of eligibility Failure to meet requirements, Failure to meet requirements. Tax return military Loss of eligibility:, Loss of Eligibility M More information (see Tax help) N Non-IRS power of attorney, Non-IRS powers of attorney. Tax return military O Office of Professional Responsibility, Practice Before the IRS P Partnerships, Corporations, associations, partnerships, and other persons that are not individuals. Tax return military Power of attorney Processing and handling, Processing and Handling Representative, Dealing With the Representative Power of attorney:, What Is a Power of Attorney?, When Is a Power of Attorney Required?, Where To File a Power of Attorney, When Is a Power of Attorney Not Required?, What Happens to the Power of Attorney When Filed? Practice before the IRS, What Is Practice Before the IRS?, Who Can Practice Before the IRS?, Who Cannot Practice Before the IRS? Processing a non-IRS power of attorney, Processing a non-IRS power of attorney. Tax return military Protected communication Tax shelters, Communications regarding corporate tax shelters. Tax return military Publications (see Tax help) R Registered tax return preparers and unenrolled return preparers, Registered tax return preparers and unenrolled return preparers. Tax return military Representation outside the United States, Representation Outside the United States Restrictions, Restrictions Rules of practice Due diligence, Due diligence. Tax return military Duties, Duties Duty to advise, Duty to advise. Tax return military Restrictions, Restrictions Rules of practice:, What Are the Rules of Practice? S Special appearances, Authorization for Special Appearances Students. Tax return military , Student. Tax return military , Students in LITCs and the STCP. Tax return military Suggestions, Comments and suggestions. Tax return military Suspension, Suspension and disbarment. Tax return military , Censure, Disbarments, and Suspensions T Tax help, How To Get Tax Help Taxpayer advocate, Taxpayer Advocate Service. Tax return military Termination, Incapacity or incompetency. Tax return military TTY/TDD information, How To Get Tax Help U Unenrolled individuals Employee, Other individuals who may serve as representatives. Tax return military Family member, Other individuals who may serve as representatives. Tax return military Fiduciary, Other individuals who may serve as representatives. Tax return military Individual, Other individuals who may serve as representatives. Tax return military Officer, Other individuals who may serve as representatives. Tax return military Partner, Other individuals who may serve as representatives. Tax return military Unenrolled individuals:, Other individuals who may serve as representatives. Tax return military W Where to file:, Where To File a Power of Attorney Prev  Up     Home   More Online Publications