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

TurboTax Federal Free Edition - File Taxes Online

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

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


© 2012 - 2018 All rights reserved.

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

Where To Mail 1040x

How Do I Amend My 2012 Federal Tax ReturnWww Irs Gov FormspubsFree Irs Tax Filing 2012Efile State TaxesFile A 2012 Tax ReturnIrs Gov Efile1040x 2012 Tax FormFree Income TaxAmend Taxes OnlineE File State Taxes Free OnlineFile Last Years TaxesForm 1040ez 2014Late 2010 TaxesIllinois 1040x1040ez Income Tax Form1040aIrs Free File Fillable FormsHow To Fill Out 1040ez 2012How To Amend Last Year's Tax Return1040 Ez Forms Tax ReturnWhere Can I Get My State Taxes Done For FreeFile Taxes FreeFree E File IrsHow Can I File 2010 TaxesTax Filing For 20122012 Pdf Tax Forms 10401040nr Ez 2010 FormSenior Tax Stimulus CheckHow To File Form 1040xFreetaxusa 2011Free Irs E File1040ez 2011 PdfFile 2007 Taxes Online FreeForm 1040 2012Filing 1040 EzTurbotax 2011 EditionState Income Tax ReturnFile 2010 Taxes Free Online140x1044ez

Where To Mail 1040x

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

Qualifying Advanced Energy Project Credit (section 48C)

What's New

Notice 2013-12 Announces New Allocation Round; $150,228,397 Available

Notice 2013-12, issued February 7, 2013, announced the availability of $150,228,397 in section 48C tax credits in the Phase II allocation round in 2013.  Application procedures are different than in the first allocation round.  The first deadline to be met is April 9, 2013.  See Notice 2013-12 and the updated Frequently Asked Questions, available through the links below.  The Frequently Asked Questions are updated every Monday.

Overview

The Qualifying Advanced Energy Project tax credit is a credit for businesses which establish, expand or re-equip a manufacturing facility for the production of —

  • property designed to be used to produce energy from the sun, wind, geothermal deposits or other renewable resources,
  • fuel cells, microturbines, or an energy storage system for use with electric or hybrid-electric motor vehicles,
  • electric grids to support the transmission of intermittent sources of renewable energy, including storage of such energy,
  • property designed to capture and sequester carbon dioxide emissions,
  • property designed to refine or blend renewable fuels or to produce energy conservation technologies (including energy-conserving lighting technologies and smart grid technologies),
  • new qualified plug-in electric drive motor vehicles, qualified plug-in electric vehicles, or components which are designed specifically for use with such vehicles, including electric motors, generators, and power control units, or
  • other advanced energy property designed to reduce greenhouse gas emissions.

An example is building a factory to manufacture solar panels.

Because the credit was enacted as section 48C of the Internal Revenue Code (Title 26 of the U.S. Code), it is sometimes referred to as the section 48C (§ 48C) credit.

The credit amount is 30% of qualified investment in selected manufacturing facilities. Taxpayers must apply in advance and have their facilities selected to be eligible for the credit.  The process for applying and being allocated a credit is summarized as follows (details are in Notice 2013-12):

  • The taxpayer applies for the credit.
  • If approved, the IRS sends the taxpayer a letter allocating a credit to the taxpayer’s project.
  • The taxpayer sends the IRS two signed copies of the required agreement (Appendix A of Notice 2013-12).
  • The IRS signs the two copies of the agreement and returns one to the taxpayer.
  • Within 1 year of the date of the allocation letter, the taxpayer sends the IRS a request for certification of its project documenting its progress implementing the project.
  • If the IRS approves it sends the taxpayer a certification letter.
  • Within 3 years of the date of the certification letter, the taxpayer completes its project and notifies the IRS.

General 48C Resources

Section 48C of the Internal Revenue Code 

Phase II Program (2013) Resources

Notice 2013-12 -- how the Phase II program in 2013 works

Frequently Asked Questions – updated every Monday

Webinar on how to apply – an informational webinar on the 48C Phase II Program hosted by the Department of Energy on February 19, 2013.  Scroll down to the 48C section and select the “48C_Webinar” link. 

Phase II Application Portal -- all 2013 applications must be submitted through this site. Select FOA number 48C-0002013 then read the instructions on the next screen.  Click on the “EERE_eXCHANGE_48C_Applicant_User_Guide” link to view or download the user guide.  Click on the “Apply” button to register and begin the application process.”

Fillable template of the agreement required in the Phase II program in 2013

Phase I Program (2009) Resources

Notice 2009-72 – how the Phase I program in 2009 works

Fillable template of the agreement required in the Phase I program in 2009

Contact Us

Please send questions about the program to the IRS by fax at 713-209-3964 or by telephone at 713-209-3669.  Please include both your telephone number and fax number in your message.  Tell us whether you prefer a response by fax or telephone.  We will ensure that we respond to every question we receive by March 26, 2013, in time for you to meet the first deadline on April 9, 2013.  For questions we receive after March 26, 2013, we will do our best to answer as quickly as possible, but we cannot ensure that we will answer them in time for you to meet the April 9 deadline.

Page Last Reviewed or Updated: 21-Feb-2014

The Where To Mail 1040x

Where to mail 1040x 10. Where to mail 1040x   Self-Employment (SE) Tax Table of Contents Who Must Pay SE Tax?Special Rules and Exceptions Figuring Earnings Subject to SE Tax Farm Optional Method Using Both Optional Methods Reporting Self-Employment Tax The SE tax rules apply no matter how old you are and even if you are already receiving social security and Medicare benefits. Where to mail 1040x Who Must Pay SE Tax? Generally, you must pay SE tax and file Schedule SE (Form 1040) if your net earnings from self-employment were $400 or more. Where to mail 1040x Use Schedule SE to figure net earnings from self-employment. Where to mail 1040x Sole proprietor or independent contractor. Where to mail 1040x   If you are self-employed as a sole proprietor or independent contractor, you generally use Schedule C or C-EZ (Form 1040) to figure your earnings subject to SE tax. Where to mail 1040x SE tax rate. Where to mail 1040x    For 2013, the SE tax rate on net earnings is 15. Where to mail 1040x 3% (12. Where to mail 1040x 4% social security tax plus 2. Where to mail 1040x 9% Medicare tax). Where to mail 1040x Maximum earnings subject to self-employment tax. Where to mail 1040x    Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. Where to mail 1040x 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. Where to mail 1040x   All of your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. Where to mail 1040x 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. Where to mail 1040x   If your wages and tips are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. Where to mail 1040x 4% social security part of the SE tax on any of your net earnings. Where to mail 1040x However, you must pay the 2. Where to mail 1040x 9% Medicare part of the SE tax on all your net earnings. Where to mail 1040x Special Rules and Exceptions Aliens. Where to mail 1040x   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. Where to mail 1040x S. Where to mail 1040x citizens. Where to mail 1040x Nonresident aliens are not subject to SE tax unless an international social security agreement in effect determines that they are covered under the U. Where to mail 1040x S. Where to mail 1040x social security system. Where to mail 1040x However, residents of the Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are subject to self-employment tax, as they are considered U. Where to mail 1040x S. Where to mail 1040x residents for self-employment tax purposes. Where to mail 1040x For more information on aliens, see Publication 519, U. Where to mail 1040x S. Where to mail 1040x Tax Guide for Aliens. Where to mail 1040x Child employed by parent. Where to mail 1040x   You are not subject to SE tax if you are under age 18 and you are working for your father or mother. Where to mail 1040x Church employee. Where to mail 1040x    If you work for a church or a qualified church-controlled organization (other than as a minister or member of a religious order) that elected an exemption from social security and Medicare taxes, you are subject to SE tax if you receive $108. Where to mail 1040x 28 or more in wages from the church or organization. Where to mail 1040x For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Where to mail 1040x Fishing crew member. Where to mail 1040x   If you are a member of the crew on a boat that catches fish or other water life, your earnings are subject to SE tax if all the following conditions apply. Where to mail 1040x You do not get any pay for the work except your share of the catch or a share of the proceeds from the sale of the catch, unless the pay meets all the following conditions. Where to mail 1040x The pay is not more than $100 per trip. Where to mail 1040x The pay is received only if there is a minimum catch. Where to mail 1040x The pay is solely for additional duties (such as mate, engineer, or cook) for which additional cash pay is traditional in the fishing industry. Where to mail 1040x You get a share of the catch or a share of the proceeds from the sale of the catch. Where to mail 1040x Your share depends on the amount of the catch. Where to mail 1040x The boat's operating crew normally numbers fewer than 10 individuals. Where to mail 1040x (An operating crew is considered as normally made up of fewer than 10 if the average size of the crew on trips made during the last four calendar quarters is fewer than 10. Where to mail 1040x ) Notary public. Where to mail 1040x   Fees you receive for services you perform as a notary public are reported on Schedule C or C-EZ but are not subject to self-employment tax (see the Instructions for Schedule SE (Form 1040)). Where to mail 1040x State or local government employee. Where to mail 1040x   You are subject to SE tax if you are an employee of a state or local government, are paid solely on a fee basis, and your services are not covered under a federal-state social security agreement. Where to mail 1040x Foreign government or international organization employee. Where to mail 1040x   You are subject to SE tax if both the following conditions are true. Where to mail 1040x You are a U. Where to mail 1040x S. Where to mail 1040x citizen employed in the United States, Puerto Rico, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands by: A foreign government, A wholly-owned agency of a foreign government, or An international organization. Where to mail 1040x Your employer is not required to withhold social security and Medicare taxes from your wages. Where to mail 1040x U. Where to mail 1040x S. Where to mail 1040x citizen or resident alien residing abroad. Where to mail 1040x    If you are a self-employed U. Where to mail 1040x S. Where to mail 1040x citizen or resident alien living outside the United States, in most cases you must pay SE tax. Where to mail 1040x Do not reduce your foreign earnings from self-employment by your foreign earned income exclusion. Where to mail 1040x Exception. Where to mail 1040x    The United States has social security agreements with many countries to eliminate double taxation under two social security systems. Where to mail 1040x Under these agreements, you generally must only pay social security and Medicare taxes to the country in which you live. Where to mail 1040x The country to which you must pay the tax will issue a certificate which serves as proof of exemption from social security tax in the other country. Where to mail 1040x   For more information, see the Instructions for Schedule SE (Form 1040). Where to mail 1040x More Than One Business If you have earnings subject to SE tax from more than one trade, business, or profession, you must combine the net profit (or loss) from each to determine your total earnings subject to SE tax. Where to mail 1040x A loss from one business reduces your profit from another business. Where to mail 1040x Community Property Income If any of the income from a trade or business, other than a partnership, is community property income under state law, it is included in the earnings subject to SE tax of the spouse carrying on the trade or business. Where to mail 1040x Gain or Loss Do not include in earnings subject to SE tax a gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers. Where to mail 1040x It does not matter whether the disposition is a sale, exchange, or an involuntary conversion. Where to mail 1040x Lost Income Payments If you are self-employed and reduce or stop your business activities, any payment you receive from insurance or other sources for the lost business income is included in earnings subject to SE tax. Where to mail 1040x If you are not working when you receive the payment, it still relates to your business and is included in earnings subject to SE tax, even though your business is temporarily inactive. Where to mail 1040x Figuring Earnings Subject to SE Tax Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. Where to mail 1040x The regular method. Where to mail 1040x The nonfarm optional method. Where to mail 1040x The farm optional method. Where to mail 1040x You must use the regular method unless you are eligible to use one or both of the optional methods. Where to mail 1040x Why use an optional method?    You may want to use the optional methods (discussed later) when you have a loss or a small net profit and any one of the following applies. Where to mail 1040x You want to receive credit for social security benefit coverage. Where to mail 1040x You incurred child or dependent care expenses for which you could claim a credit. Where to mail 1040x (An optional method may increase your earned income, which could increase your credit. Where to mail 1040x ) You are entitled to the earned income credit. Where to mail 1040x (An optional method may increase your earned income, which could increase your credit. Where to mail 1040x ) You are entitled to the additional child tax credit. Where to mail 1040x (An optional method may increase your earned income, which could increase your credit. Where to mail 1040x ) Effects of using an optional method. Where to mail 1040x   Using an optional method could increase your SE tax. Where to mail 1040x Paying more SE tax could result in your getting higher benefits when you retire. Where to mail 1040x   If you use either or both optional methods, you must figure and pay the SE tax due under these methods even if you would have had a smaller tax or no tax using the regular method. Where to mail 1040x   The optional methods may be used only to figure your SE tax. Where to mail 1040x To figure your income tax, include your actual earnings in gross income, regardless of which method you use to determine SE tax. Where to mail 1040x Regular Method Multiply your total earnings subject to SE tax by 92. Where to mail 1040x 35% (. Where to mail 1040x 9235) to get your net earnings under the regular method. Where to mail 1040x See Short Schedule SE, line 4, or Long Schedule SE, line 4a. Where to mail 1040x Net earnings figured using the regular method are also called actual net earnings. Where to mail 1040x Nonfarm Optional Method Use the nonfarm optional method only for earnings that do not come from farming. Where to mail 1040x You may use this method if you meet all the following tests. Where to mail 1040x You are self-employed on a regular basis. Where to mail 1040x This means that your actual net earnings from self-employment were $400 or more in at least 2 of the 3 tax years before the one for which you use this method. Where to mail 1040x The net earnings can be from either farm or nonfarm earnings or both. Where to mail 1040x You have used this method less than 5 years. Where to mail 1040x (There is a 5-year lifetime limit. Where to mail 1040x ) The years do not have to be one after another. Where to mail 1040x Your net nonfarm profits were: Less than $5,024, and Less than 72. Where to mail 1040x 189% of your gross nonfarm income. Where to mail 1040x Net nonfarm profits. Where to mail 1040x   Net nonfarm profit generally is the total of the amounts from: Line 31, Schedule C (Form 1040), Line 3, Schedule C-EZ (Form 1040), Box 14, code A, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J1, Schedule K-1 (Form 1065-B). Where to mail 1040x   However, you may need to adjust the amount reported on Schedule K-1 if you are a general partner or if it is a loss. Where to mail 1040x Gross nonfarm income. Where to mail 1040x   Your gross nonfarm income generally is the total of the amounts from: Line 7, Schedule C (Form 1040), Line 1, Schedule C-EZ (Form 1040), Box 14, code C, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J2, Schedule K-1 (Form 1065-B). Where to mail 1040x Figuring Nonfarm Net Earnings If you meet the three tests explained earlier, use the following table to figure your net earnings from self-employment under the nonfarm optional method. Where to mail 1040x Table 10-1. Where to mail 1040x Figuring Nonfarm Net Earnings IF your gross nonfarm income is. Where to mail 1040x . Where to mail 1040x . Where to mail 1040x THEN your net earnings are equal to. Where to mail 1040x . Where to mail 1040x . Where to mail 1040x $6,960 or less Two-thirds of your gross nonfarm income. Where to mail 1040x More than $6,960 $4,640 Actual net earnings. Where to mail 1040x   Your actual net earnings are 92. Where to mail 1040x 35% of your total earnings subject to SE tax (that is, multiply total earnings subject to SE tax by 92. Where to mail 1040x 35% (. Where to mail 1040x 9235) to get actual net earnings). Where to mail 1040x Actual net earnings are equivalent to net earnings figured using the regular method. Where to mail 1040x Optional net earnings less than actual net earnings. Where to mail 1040x   You cannot use this method to report an amount less than your actual net earnings from self-employment. Where to mail 1040x Gross nonfarm income of $6,960 or less. Where to mail 1040x   The following examples illustrate how to figure net earnings when gross nonfarm income is $6,960 or less. Where to mail 1040x Example 1. Where to mail 1040x Net nonfarm profit less than $5,024 and less than 72. Where to mail 1040x 189% of gross nonfarm income. Where to mail 1040x Ann Green runs a craft business. Where to mail 1040x Her actual net earnings from self-employment were $800 in 2011 and $900 in 2012. Where to mail 1040x She meets the test for being self-employed on a regular basis. Where to mail 1040x She has used the nonfarm optional method less than 5 years. Where to mail 1040x Her gross income and net profit in 2013 are as follows: Gross nonfarm income $5,400 Net nonfarm profit $1,200 Ann's actual net earnings for 2013 are $1,108 ($1,200 × . Where to mail 1040x 9235). Where to mail 1040x Because her net profit is less than $5,024 and less than 72. Where to mail 1040x 189% of her gross income, she can use the nonfarm optional method to figure net earnings of $3,600 (2/3 × $5,400). Where to mail 1040x Because these net earnings are higher than her actual net earnings, she can report net earnings of $3,600 for 2013. Where to mail 1040x Example 2. Where to mail 1040x Net nonfarm profit less than $5,024 but not less than 72. Where to mail 1040x 189% of gross nonfarm income. Where to mail 1040x Assume that in Example 1 Ann's gross income is $1,000 and her net profit is $800. Where to mail 1040x She must use the regular method to figure her net earnings. Where to mail 1040x She cannot use the nonfarm optional method because her net profit is not less than 72. Where to mail 1040x 189% of her gross income. Where to mail 1040x Example 3. Where to mail 1040x Net loss from a nonfarm business. Where to mail 1040x Assume that in Example 1 Ann has a net loss of $700. Where to mail 1040x She can use the nonfarm optional method and report $3,600 (2/3 × $5,400) as her net earnings. Where to mail 1040x Example 4. Where to mail 1040x Nonfarm net earnings less than $400. Where to mail 1040x Assume that in Example 1 Ann has gross income of $525 and a net profit of $175. Where to mail 1040x In this situation, she would not pay any SE tax under either the regular method or the nonfarm optional method because her net earnings under both methods are less than $400. Where to mail 1040x Gross nonfarm income of more than $6,960. Where to mail 1040x   The following examples illustrate how to figure net earnings when gross nonfarm income is more than $6,960. Where to mail 1040x Example 1. Where to mail 1040x Net nonfarm profit less than $5,024 and less than 72. Where to mail 1040x 189% of gross nonfarm income. Where to mail 1040x John White runs an appliance repair shop. Where to mail 1040x His actual net earnings from self-employment were $10,500 in 2011 and $9,500 in 2012. Where to mail 1040x He meets the test for being self-employed on a regular basis. Where to mail 1040x He has used the nonfarm optional method less than 5 years. Where to mail 1040x His gross income and net profit in 2013 are as follows: Gross nonfarm income $12,000 Net nonfarm profit $1,200 John's actual net earnings for 2013 are $1,108 ($1,200 × . Where to mail 1040x 9235). Where to mail 1040x Because his net profit is less than $5,024 and less than 72. Where to mail 1040x 189% of his gross income, he can use the nonfarm optional method to figure net earnings of $4,640. Where to mail 1040x Because these net earnings are higher than his actual net earnings, he can report net earnings of $4,640 for 2013. Where to mail 1040x Example 2. Where to mail 1040x Net nonfarm profit not less than $5,024. Where to mail 1040x Assume that in Example 1 John's net profit is $5,400. Where to mail 1040x He must use the regular method. Where to mail 1040x He cannot use the nonfarm optional method because his net nonfarm profit is not less than $5,024. Where to mail 1040x Example 3. Where to mail 1040x Net loss from a nonfarm business. Where to mail 1040x Assume that in Example 1 John has a net loss of $700. Where to mail 1040x He can use the nonfarm optional method and report $4,640 as his net earnings from self-employment. Where to mail 1040x Farm Optional Method Use the farm optional method only for earnings from a farming business. Where to mail 1040x See Publication 225 for information about this method. Where to mail 1040x Using Both Optional Methods If you have both farm and nonfarm earnings, you may be able to use both optional methods to determine your net earnings from self-employment. Where to mail 1040x To figure your net earnings using both optional methods, you must: Figure your farm and nonfarm net earnings separately under each method. Where to mail 1040x Do not combine farm earnings with nonfarm earnings to figure your net earnings under either method. Where to mail 1040x Add the net earnings figured under each method to arrive at your total net earnings from self-employment. Where to mail 1040x You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. Where to mail 1040x If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. Where to mail 1040x Example. Where to mail 1040x You are a self-employed farmer. Where to mail 1040x You also operate a retail grocery store. Where to mail 1040x Your gross income, actual net earnings from self-employment, and optional farm and optional nonfarm net earnings from self-employment are shown in Table 10-2. Where to mail 1040x Table 10-2. Where to mail 1040x Example—Farm and Nonfarm Earnings Income and Earnings Farm Nonfarm Gross income $3,000 $6,000 Actual net earnings $900 $500 Optional net earnings (2/3 of gross income) $2,000 $4,000 Table 10-3 shows four methods or combinations of methods you can use to figure net earnings from self-employment using the farm and nonfarm gross income and actual net earnings shown in Table 10-2. Where to mail 1040x Method 1. Where to mail 1040x Using the regular method for both farm and nonfarm income. Where to mail 1040x Method 2. Where to mail 1040x Using the optional method for farm income and the regular method for nonfarm income. Where to mail 1040x Method 3. Where to mail 1040x Using the regular method for farm income and the optional method for nonfarm income. Where to mail 1040x Method 4. Where to mail 1040x Using the optional method for both farm and nonfarm income. Where to mail 1040x Note. Where to mail 1040x Actual net earnings is the same as net earnings figured using the regular method. Where to mail 1040x Table 10-3. Where to mail 1040x Example—Net Earnings Net Earnings 1 2 3 4 Actual  farm $ 900   $ 900   Optional  farm   $ 2,000   $ 2,000 Actual nonfarm $ 500 $ 500     Optional nonfarm     $4,000 $4,000 Amount you can report: $1,400 $2,500 $4,900 $4,640* *Limited to $4,640 because you used both optional methods. Where to mail 1040x Fiscal Year Filer If you use a tax year other than the calendar year, you must use the tax rate and maximum earnings limit in effect at the beginning of your tax year. Where to mail 1040x Even if the tax rate or maximum earnings limit changes during your tax year, continue to use the same rate and limit throughout your tax year. Where to mail 1040x Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. Where to mail 1040x Then enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. Where to mail 1040x Most taxpayers can use Section A—Short Schedule SE to figure their SE tax. Where to mail 1040x However, certain taxpayers must use Section B—Long Schedule SE. Where to mail 1040x If you have to pay SE tax, you must file Form 1040 (with Schedule SE attached) even if you do not otherwise have to file a federal income tax return. Where to mail 1040x Joint return. Where to mail 1040x   Even if you file a joint return, you cannot file a joint Schedule SE. Where to mail 1040x This is true whether one spouse or both spouses have earnings subject to SE tax. Where to mail 1040x If both of you have earnings subject to SE tax, each of you must complete a separate Schedule SE. Where to mail 1040x However, if one spouse uses the Short Schedule SE and the other spouse has to use the Long Schedule SE, both can use the same form. Where to mail 1040x Attach both schedules to the joint return. Where to mail 1040x More than one business. Where to mail 1040x   If you have more than one trade or business, you must combine the net profit (or loss) from each business to figure your SE tax. Where to mail 1040x A loss from one business will reduce your profit from another business. Where to mail 1040x File one Schedule SE showing the earnings from self-employment, but file a separate Schedule C, C-EZ, or F for each business. Where to mail 1040x Example. Where to mail 1040x You are the sole proprietor of two separate businesses. Where to mail 1040x You operate a restaurant that made a net profit of $25,000. Where to mail 1040x You also have a cabinetmaking business that had a net loss of $500. Where to mail 1040x You must file a Schedule C for the restaurant showing your net profit of $25,000 and another Schedule C for the cabinetmaking business showing your net loss of $500. Where to mail 1040x You file Schedule SE showing total earnings subject to SE tax of $24,500. Where to mail 1040x Prev  Up  Next   Home   More Online Publications