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2006 Taxes

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2006 Taxes

2006 taxes Publication 504 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. 2006 taxes Tax questions. 2006 taxes 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. 2006 taxes irs. 2006 taxes gov/pub504. 2006 taxes Reminders Relief from joint liability. 2006 taxes  In some cases, one spouse may be relieved of joint liability for tax, interest, and penalties on a joint tax return. 2006 taxes For more information, see Relief from joint liability under Married Filing Jointly. 2006 taxes Social security numbers for dependents. 2006 taxes  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. 2006 taxes See Exemptions for Dependents under Exemptions, later. 2006 taxes Individual taxpayer identification number (ITIN). 2006 taxes  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). 2006 taxes To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. 2006 taxes It takes about 6 to 10 weeks to get an ITIN. 2006 taxes The ITIN is entered wherever an SSN is requested on a tax return. 2006 taxes 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. 2006 taxes Change of address. 2006 taxes  If you change your mailing address, be sure to notify the Internal Revenue Service. 2006 taxes You can use Form 8822, Change of Address. 2006 taxes Mail it to the Internal Revenue Service Center for your old address. 2006 taxes (Addresses for the Service Centers are on the back of the form. 2006 taxes ) Change of name. 2006 taxes  If you change your name, be sure to notify the Social Security Administration using Form SS-5, Application for a Social Security Card. 2006 taxes Change of withholding. 2006 taxes  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. 2006 taxes Photographs of missing children. 2006 taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2006 taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2006 taxes 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. 2006 taxes Introduction This publication explains tax rules that apply if you are divorced or separated from your spouse. 2006 taxes It covers general filing information and can help you choose your filing status. 2006 taxes It also can help you decide which exemptions you are entitled to claim, including exemptions for dependents. 2006 taxes 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. 2006 taxes Examples include alimony, child support, other court-ordered payments, property settlements, and transfers of individual retirement arrangements. 2006 taxes 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. 2006 taxes The last part of the publication explains special rules that may apply to persons who live in community property states. 2006 taxes Comments and suggestions. 2006 taxes   We welcome your comments about this publication and your suggestions for future editions. 2006 taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2006 taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2006 taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2006 taxes   You can send your comments from www. 2006 taxes irs. 2006 taxes gov/formspubs/. 2006 taxes Click on “More Information. 2006 taxes ”and then on “Comment on Tax Forms and Publications”. 2006 taxes   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. 2006 taxes Ordering forms and publications. 2006 taxes   Visit www. 2006 taxes irs. 2006 taxes 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. 2006 taxes Internal Revenue Service 1201 N. 2006 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2006 taxes   If you have a tax question, check the information available on IRS. 2006 taxes gov or call 1-800-829-1040. 2006 taxes We cannot answer tax questions sent to either of the above addresses. 2006 taxes 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. 2006 taxes Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Washington Office of the Attorney General

Website: Washington Office of the Attorney General

Address: Washington Office of the Attorney General
Consumer Protection Division
PO Box 40100
1125 Washington St., SE
Olympia, WA 98504-0100

Phone Number: 206-464-6684

Toll-free: 1-800-551-4636 (WA)

TTY: 1-800-833-6388

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Regional Consumer Protection Offices

Tacoma Office of the Attorney General

Website: Tacoma Office of the Attorney General

Address: Tacoma Office of the Attorney General
Consumer Protection Division
1250 Pacific Ave., Suite 105
Tacoma, WA 98402

Phone Number: 253-593-5243

Toll-free: 1-800-551-4636 (WA)

TTY: 1-800-833-6388

Vancouver Office of the Attorney General

Website: Vancouver Office of the Attorney General

Address: Vancouver Office of the Attorney General
Consumer Protection Division
1220 Main St., Suite 510
Vancouver, WA 98660

Phone Number: 360-759-2100

Toll-free: 1-800-551-4636 (WA)

TTY: 1-800-833-6388

Bellingham Office of the Attorney General

Website: Bellingham Office of the Attorney General

Address: Bellingham Office of the Attorney General
Consumer Protection Division
103 E. Holly St., Suite 310
Bellingham, WA 98225

Phone Number: 360-676-2037

Toll-free: 1-800-551-4636 (WA)

TTY: 1-800-833-6388

Seattle Office of the Attorney General

Website: Seattle Office of the Attorney General

Address: Seattle Office of the Attorney General
Consumer Protection Division
800 5th Ave., Suite 2000
Seattle, WA 98104

Phone Number: 206-464-7744

Toll-free: 1-800-551-4636 (WA)

TTY: 1-800-833-6388

Spokane Office of the Attorney General

Website: Spokane Office of the Attorney General

Address: Spokane Office of the Attorney General
Consumer Protection Division (Eastern Washington)
1116 W. Riverside Ave.
Spokane, WA 99201-1194

Phone Number: 509-456-3123

Toll-free: 1-800-551-4636 (WA)

TTY: 1-800-833-6388

Kennewick Office of the Attorney General

Website: Kennewick Office of the Attorney General

Address: Kennewick Office of the Attorney General
Consumer Protection Division
8127 W. Klamath Ct.
Kennewick, WA 99336-2607

Phone Number: 509-734-7285

Toll-free: 1-800-551-4636 (WA)

TTY: 1-800-833-6388

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Financial Institutions

Website: Department of Financial Institutions

Address: Department of Financial Institutions
Division of Banks
PO Box 41200
Olympia, WA 98504-1200

Phone Number: 360-902-8704

Toll-free: 1-877-746-4334
1-888-976-4422 (in Spanish) 1-888-976-4422 (in Spanish)

TTY: 360-664-8126

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Office of the Insurance Commissioner

Website: Office of the Insurance Commissioner

Address: Office of the Insurance Commissioner
Consumer Protection
PO Box 40256
Olympia, WA 98504-0256

Phone Number: 360-725-7080

Toll-free: 1-800-562-6900 (WA)

TTY: 360-586-0241

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Financial Institutions

Website: Department of Financial Institutions

Address: Department of Financial Institutions
Division of Securities
PO Box 9033
Olympia, WA 98507-9033

Phone Number: 360-902-8760

Toll-free: 1-877-746-4334

TTY: 360-664-8126

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Utilities and Transportation Commission

Website: Utilities and Transportation Commission

Address: Utilities and Transportation Commission
Consumer Protection
PO Box 47250
Olympia, WA 98504

Phone Number: 360-664-1160

Toll-free: 1-888-333-9882

TTY: 1-800-416-5289

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The 2006 Taxes

2006 taxes Part Six -   Cómo Calcular los Impuestos y Créditos Los ocho capítulos de esta sección explican cómo calcular sus impuestos y cómo calcular los impuestos de determinados hijos con ingresos no derivados del trabajo de $2,000 o más. 2006 taxes Explican también créditos tributarios que, a diferencia de las deducciones, se restan directamente de los impuestos y los disminuyen, dólar por dólar. 2006 taxes El capítulo 36 trata sobre el crédito por ingreso del trabajo y el capítulo 37 abarca una amplia gama de otros créditos, como por ejemplo, el crédito por adopción. 2006 taxes Table of Contents 30. 2006 taxes   Cómo Calcular los ImpuestosIntroduction Cómo Calcular los Impuestos Impuesto Mínimo Alternativo (AMT) Impuestos Calculados por el IRS Cómo Presentar la Declaración 31. 2006 taxes   Impuesto sobre Ingresos No Derivados del Trabajo de Determinados Hijos¿Que Hay de Nuevo? Introduction Useful Items - You may want to see: Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la MadrePadres que no Presentan la Declaración Conjunta Elección de los Padres de Declarar los Intereses y Dividendos del HijoConsecuencias de Incluir los Ingresos del Hijo Cómo Calcular los Ingresos del Hijo Cómo Calcular el Impuesto Adicional Impuesto para Determinados Hijos con Ingresos No Derivados del TrabajoCómo Facilitar Información sobre los Padres (líneas A-C del Formulario 8615) Paso 1. 2006 taxes Cómo Calcular los Ingresos Netos No Derivados del Trabajo del Hijo (Parte I del Formulario 8615) Paso 2. 2006 taxes Cómo Calcular el Impuesto Provisional a la Tasa Impositiva de los Padres (Parte II del Formulario 8615) Paso 3. 2006 taxes Cómo Calcular el Impuesto del Hijo (Parte III del Formulario 8615) 32. 2006 taxes   Crédito por Gastos del Cuidado de Menores y DependientesRecordatorios Introduction Useful Items - You may want to see: Requisitos Para Reclamar el CréditoRequisitos de la Persona Calificada Requisito del Ingreso del Trabajo Requisito de Gastos Relacionados con el Trabajo Requisito de la Declaración Conjunta Requisito de Identificación del Proveedor de Cuidados Cómo Calcular el CréditoCómo Calcular el Total de los Gastos Relacionados con el Trabajo Límite del Ingreso del Trabajo Límite de Dinero Cantidad de Crédito Cómo Reclamar el CréditoCrédito tributario no reembolsable. 2006 taxes Impuestos sobre la Nómina para Empleadores de Empleados Domésticos 33. 2006 taxes   Crédito para Ancianos o Personas IncapacitadasIntroduction Useful Items - You may want to see: ¿Reúne los Requisitos del Crédito?Persona que Reúne los Requisitos Límites sobre los Ingresos Cómo Reclamar el CréditoEl Crédito Calculado por el IRS El Crédito Calculado por Usted Mismo 34. 2006 taxes   Crédito Tributario por HijosIntroduction Useful Items - You may want to see: Hijo Calificado Cantidad de CréditoLímites del Crédito Cómo Reclamar el Crédito Crédito Tributario Adicional por Hijos Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040)Parte I Partes II a IV 35. 2006 taxes   Créditos Tributarios por EstudiosIntroduction Useful Items - You may want to see: ¿Quién Puede Reclamar un Crédito Tributario por Estudios? Gastos de Estudios CalificadosNo se Permite Beneficio Doble Ajustes a los Gastos de Estudios Calificados 36. 2006 taxes   Crédito por Ingreso del Trabajo (EIC) Qué Hay de Nuevo Recordatorios Introduction Useful Items - You may want to see: ¿Reúne los Requisitos para el Crédito?Si se Hizo una Solicitud Indebida del Crédito en un Año Anterior Parte A. 2006 taxes Requisitos para TodosRequisito 1. 2006 taxes Tiene que Tener Ingresos Brutos Ajustados Inferiores a: Requisito 2. 2006 taxes Tiene que tener un número de Seguro Social válido Requisito 3. 2006 taxes Su Estado Civil para Efectos de la Declaración no Puede Ser Casado que Presenta la Declaración por Separado Requisito 4. 2006 taxes Tiene que Ser Ciudadano o Extranjero Residente de los Estados Unidos Durante Todo el Año Requisito 5. 2006 taxes No Puede Presentar el Formulario 2555 ni el Formulario 2555-EZ Requisito 6. 2006 taxes Tiene que Tener Ingresos de Inversiones de $3,300 o Menos Requisito 7. 2006 taxes Tiene que Haber Recibido Ingresos del Trabajo Parte B. 2006 taxes Requisitos si Tiene un Hijo CalificadoRequisito 8. 2006 taxes Su Hijo Tiene que Cumplir los Requisitos de Parentesco, Edad, Residencia y de la Declaración Conjunta Requisito 9. 2006 taxes Para Reclamar el Crédito por Ingreso del Trabajo, Sólo una Persona Puede Basarse en el Hijo Calificado de Usted Requisito 10. 2006 taxes Otro Contribuyente no Puede Reclamarlo a Usted como Hijo Calificado Parte C. 2006 taxes Requisitos si no Tiene un Hijo CalificadoRequisito 11. 2006 taxes Tiene que Tener por lo Menos 25 Años pero Menos de 65 Años Requisito 12. 2006 taxes No Puede Ser el Dependiente de Otra Persona Requisito 13. 2006 taxes Otro Contribuyente no Puede Reclamarlo a Usted como Hijo Calificado Requisito 14. 2006 taxes Tiene que Haber Vivido en los Estados Unidos durante más de la Mitad del Año Parte D. 2006 taxes Cómo Calcular y Reclamar el Crédito por Ingreso del TrabajoRequisito 15. 2006 taxes Su Ingreso del Trabajo Tiene que Ser Menos de: El IRS Puede Calcularle el Crédito por Ingreso del Trabajo Cómo Calcular Usted Mismo el Crédito por Ingreso del Trabajo EjemplosEjemplo 1. 2006 taxes Juan y Julia Martínez (Formulario 1040A) Ejemplo 2. 2006 taxes Carla Robles (Formulario 1040EZ) 37. 2006 taxes   Otros CréditosQué Hay de Nuevo Introduction Useful Items - You may want to see: Créditos no ReembolsablesCrédito por Adopción Crédito por Vehículo Motorizado Alternativo Crédito por Bienes de Reabastecimiento de Vehículos con Combustible Alternativo Crédito para Titulares de Bonos de Crédito Tributario Crédito por Impuestos Extranjeros Crédito por Intereses Hipotecarios Crédito no Reembolsable del Impuesto Mínimo de Años Anteriores Crédito por Vehículos Enchufables con Motor de Dirección Eléctrica Créditos por Energía de la Propiedad Residencial Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Créditos ReembolsablesCrédito por el Impuesto sobre Ganancias de Capital no Distribuidas Crédito Tributario por Cobertura del Seguro Médico Crédito por Retención en Exceso del Impuesto del Seguro Social o del Impuesto de la Jubilación Ferroviaria Prev  Up  Next   Home   More Online Publications