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Www irs gov Publication 504 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Www irs gov Tax questions. Www irs gov Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 504, such as legislation enacted after this publication was published, go to www. Www irs gov irs. Www irs gov gov/pub504. Www irs gov Reminders Relief from joint liability. Www irs gov  In some cases, one spouse may be relieved of joint liability for tax, interest, and penalties on a joint tax return. Www irs gov For more information, see Relief from joint liability under Married Filing Jointly. Www irs gov Social security numbers for dependents. Www irs gov  You must include on your tax return the taxpayer identification number (generally the social security number) of every person for whom you claim an exemption. Www irs gov See Exemptions for Dependents under Exemptions, later. Www irs gov Individual taxpayer identification number (ITIN). Www irs gov  The IRS will issue an ITIN to a nonresident or resident alien who does not have and is not eligible to get a social security number (SSN). Www irs gov To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Www irs gov It takes about 6 to 10 weeks to get an ITIN. Www irs gov The ITIN is entered wherever an SSN is requested on a tax return. Www irs gov If you are required to include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN. Www irs gov Change of address. Www irs gov  If you change your mailing address, be sure to notify the Internal Revenue Service. Www irs gov You can use Form 8822, Change of Address. Www irs gov Mail it to the Internal Revenue Service Center for your old address. Www irs gov (Addresses for the Service Centers are on the back of the form. Www irs gov ) Change of name. Www irs gov  If you change your name, be sure to notify the Social Security Administration using Form SS-5, Application for a Social Security Card. Www irs gov Change of withholding. Www irs gov  If you have been claiming a withholding exemption for your spouse, and you divorce or legally separate, you must give your employer a new Form W-4, Employee's Withholding Allowance Certificate, within 10 days after the divorce or separation showing the correct number of exemptions. Www irs gov Photographs of missing children. Www irs gov  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Www irs gov Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Www irs gov You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Www irs gov Introduction This publication explains tax rules that apply if you are divorced or separated from your spouse. Www irs gov It covers general filing information and can help you choose your filing status. Www irs gov It also can help you decide which exemptions you are entitled to claim, including exemptions for dependents. Www irs gov The publication also discusses payments and transfers of property that often occur as a result of divorce and how you must treat them on your tax return. Www irs gov Examples include alimony, child support, other court-ordered payments, property settlements, and transfers of individual retirement arrangements. Www irs gov In addition, this publication also explains deductions allowed for some of the costs of obtaining a divorce and how to handle tax withholding and estimated tax payments. Www irs gov The last part of the publication explains special rules that may apply to persons who live in community property states. Www irs gov Comments and suggestions. Www irs gov   We welcome your comments about this publication and your suggestions for future editions. Www irs gov   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Www irs gov NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Www irs gov Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Www irs gov   You can send your comments from www. Www irs gov irs. Www irs gov gov/formspubs/. Www irs gov Click on “More Information. Www irs gov ”and then on “Comment on Tax Forms and Publications”. Www irs gov   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Www irs gov Ordering forms and publications. Www irs gov   Visit www. Www irs gov irs. Www irs gov gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Www irs gov Internal Revenue Service 1201 N. Www irs gov Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Www irs gov   If you have a tax question, check the information available on IRS. Www irs gov gov or call 1-800-829-1040. Www irs gov We cannot answer tax questions sent to either of the above addresses. Www irs gov Useful Items - You may want to see: Publications 501 Exemptions, Standard Deduction, and Filing Information 544 Sales and Other Dispositions of Assets 555 Community Property 590 Individual Retirement Arrangements (IRAs) 971 Innocent Spouse Relief Form (and Instructions) 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent 8379 Injured Spouse Allocation 8857 Request for Innocent Spouse Relief See How To Get Tax Help near the end of this publication for information about getting publications and forms. Www irs gov Prev  Up  Next   Home   More Online Publications
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Www irs gov Publication 907 - Introductory Material Table of Contents Future Developments IntroductionOrdering forms and publications. Www irs gov Tax questions. Www irs gov Future Developments For the latest information about developments related to Publication 907, such as legislation enacted after this publication was published, go to www. Www irs gov IRS. Www irs gov gov/pub907. Www irs gov    Introduction This publication gives you a brief introduction to certain parts of the tax law of particular interest to people with disabilities and those who care for people with disabilities. Www irs gov It includes highlights about: Income, Itemized deductions, Tax credits, Household employers, and Business tax incentives. Www irs gov You will find most of the information you need to complete your tax return in your form instruction booklet. Www irs gov If you need additional information, you may want to order a free tax publication. Www irs gov You may also want to take advantage of the other free tax help services that the IRS provides. Www irs gov See How To Get Tax Help , at the end of this publication, for information about getting publications, forms, and free tax services. Www irs gov Comments and suggestions. Www irs gov   We welcome your comments about this publication and your suggestions for future editions. Www irs gov   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Www irs gov NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Www irs gov Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Www irs gov   You can send your comments from www. Www irs gov irs. Www irs gov gov/formspubs/. Www irs gov Click on “More Information” and then on “Comment on Tax Forms and Publications”. Www irs gov   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Www irs gov Ordering forms and publications. Www irs gov   Visit www. Www irs gov irs. Www irs gov gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Www irs gov Internal Revenue Service 1201 N. Www irs gov Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Www irs gov   If you have a tax question, check the information available on IRS. Www irs gov gov or call 1-800-829-1040. Www irs gov We cannot answer tax questions sent to either of the above addresses. Www irs gov Prev  Up  Next   Home   More Online Publications