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2009 Tax Return

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2009 Tax Return

2009 tax return 12. 2009 tax return   Filing Form 720 Table of Contents Attachments to Form 720. 2009 tax return Conditions to allowance. 2009 tax return Use Form 720 to report and pay the excise taxes previously discussed in this publication. 2009 tax return File Form 720 for each calendar quarter until you file a final Form 720. 2009 tax return For information on filing Form 720 electronically, visit the IRS e-file website at www. 2009 tax return irs. 2009 tax return gov/efile. 2009 tax return You may be required to file your returns on a monthly or semimonthly basis instead of quarterly if you do not make deposits as required (see Payment of Taxes, later) or are liable for the excise tax on taxable fuels and meet certain conditions. 2009 tax return Form 720 has three parts and three schedules. 2009 tax return Part I consists of excise taxes generally required to be deposited (see Payment of Taxes, later). 2009 tax return Part II consists of excise taxes that are not required to be deposited. 2009 tax return Part III is used to figure your tax liability for the quarter and the amount of any balance due or overpayment. 2009 tax return Schedule A, Excise Tax Liability, is used to record your net tax liability for each semimonthly period in a quarter. 2009 tax return Complete it if you have an entry in Part I. 2009 tax return Schedule C, Claims, is used to make claims. 2009 tax return However, Schedule C can only be used if you are reporting a liability in Part I or Part II. 2009 tax return Schedule T, Two-Party Exchange Information Reporting, is used to report certain exchanges of taxable fuel before or in connection with the removal at the terminal rack. 2009 tax return Attachments to Form 720. 2009 tax return   You may have to attach the following forms. 2009 tax return Form 6197 for the gas guzzler tax. 2009 tax return Form 6627 for environmental taxes. 2009 tax return Form 720X. 2009 tax return   This form is used to make adjustments to Forms 720 filed in prior quarters. 2009 tax return You can file Form 720X by itself or, if it shows a decrease in tax, you can attach it to Form 720. 2009 tax return See Form 720X for more information. 2009 tax return Conditions to allowance. 2009 tax return   For tax decreases, the claimant must check the appropriate box on Form 720X stating that: For adjustments of communications or air transportation taxes, the claimant has: Repaid the tax to the person from whom it was collected, or Obtained the consent of that person to the allowance of the adjustment. 2009 tax return For other adjustments, the claimant has: Not included the tax in the price of the article and not collected the tax from the purchaser, Repaid the tax to the ultimate purchaser, or Attached the written consent of the ultimate purchaser to the allowance of the adjustment. 2009 tax return However, the conditions listed under (2) do not apply to environmental taxes, the ship passenger tax, obligations not in registered form, foreign insurance taxes, fuels used on inland waterways, cellulosic or second generation biofuel sold as but not used as fuel, biodiesel sold as fuel but not used as fuel, and certain fuel taxes if the tax was based on use (for example, dyed diesel fuel used in trains, LPG, and CNG). 2009 tax return Final return. 2009 tax return   File a final return if: You go out of business, or You will not owe excise taxes that are reportable on Form 720 in future quarters. 2009 tax return Due dates. 2009 tax return   Form 720 must be filed by the following due dates. 2009 tax return Quarter Covered Due Dates January, February, March April 30 April, May, June July 31 July, August, September October 31 October, November, December January 31   If any due date falls on a Saturday, Sunday, or legal holiday, you can file the return on the next business day. 2009 tax return One-time filing. 2009 tax return   If you import a gas guzzling automobile, you may be eligible to make a one-time filing using your SSN if you: Do not import gas guzzling automobiles in the course of your trade or business, and Are not required to file Form 720 reporting other excise taxes for the calendar quarter, except for a one-time filing. 2009 tax return   If you meet both requirements above, see Gas guzzler tax (IRS No. 2009 tax return 40) in the Instructions for Form 720 for how to file and pay the tax. 2009 tax return Payment voucher. 2009 tax return   Form 720-V, Payment Voucher, must be included with Form 720 if you have a balance due on line 10 of Form 720 and you are making your payment by check or money order. 2009 tax return Prev  Up  Next   Home   More Online Publications
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The 2009 Tax Return

2009 tax return 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. 2009 tax return Equitable relief. 2009 tax return Earned income. 2009 tax return Trade or business income. 2009 tax return Partnership income or loss. 2009 tax return Separate property income. 2009 tax return Social security benefits. 2009 tax return Other income. 2009 tax return 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. 2009 tax return 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. 2009 tax return You have only one domicile even if you have more than one home. 2009 tax return 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. 2009 tax return The question of your domicile is mainly a matter of your intention as indicated by your actions. 2009 tax return You must be able to show that you intend a given place or state to be your permanent home. 2009 tax return If you move into or out of a community property state during the year, you may or may not have community income. 2009 tax return 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. 2009 tax return Amount of time spent. 2009 tax return    The amount of time spent in one place does not always explain the difference between home and domicile. 2009 tax return A temporary home or residence may continue for months or years while a domicile may be established the first moment you occupy the property. 2009 tax return Your intent is the determining factor in proving where you have your domicile. 2009 tax return    Note. 2009 tax return When this publication refers to where you live, it means your domicile. 2009 tax return 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. 2009 tax return 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. 2009 tax return You each must attach your Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. 2009 tax return 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. 2009 tax return The following is a summary of the general rules. 2009 tax return These rules are also shown in Table 1. 2009 tax return Community property. 2009 tax return    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. 2009 tax return That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. 2009 tax return That cannot be identified as separate property. 2009 tax return Community income. 2009 tax return    Generally, community income is income from: Community property. 2009 tax return 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. 2009 tax return Real estate that is treated as community property under the laws of the state where the property is located. 2009 tax return Note Separate property. 2009 tax return    Generally, separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). 2009 tax return Money earned while domiciled in a noncommunity property state. 2009 tax return 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). 2009 tax return 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). 2009 tax return 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. 2009 tax return The part of property bought with separate funds, if part was bought with community funds and part with separate funds. 2009 tax return Separate income. 2009 tax return    Generally, income from separate property is the separate income of the spouse (or the registered domestic partner) who owns the property. 2009 tax return    In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. 2009 tax return Table 1. 2009 tax return 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. 2009 tax return (Includes the part of property bought with community property funds if part was bought with community funds and part with separate funds. 2009 tax return ) That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. 2009 tax return That cannot be identified as separate property. 2009 tax return Separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). 2009 tax return Money earned while domiciled in a noncommunity property state. 2009 tax return Property either of you received as a gift or inherited separately during your marriage (or registered domestic partnership). 2009 tax return Property bought with separate funds, or exchanged for separate property, during your marriage (or registered domestic partnership). 2009 tax return 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. 2009 tax return The part of property bought with separate funds, if part was bought with community funds and part with separate funds. 2009 tax return Community income 1,2,3 is income from: Community property. 2009 tax return 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. 2009 tax return Real estate that is treated as community property under the laws of the state where the property is located. 2009 tax return Separate income 1,2 is income from: Separate property which belongs to the spouse (or registered domestic partner) who owns the property. 2009 tax return 1In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. 2009 tax return 2Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year , later. 2009 tax return In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. 2009 tax return In other states, it is separate income. 2009 tax return 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. 2009 tax return See Community Property Laws Disregarded , later. 2009 tax return 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. 2009 tax return 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. 2009 tax return See Community Property Laws Disregarded, later. 2009 tax return Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year, later. 2009 tax return In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. 2009 tax return In other states, it is separate income. 2009 tax return 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. 2009 tax return Wages, earnings, and profits. 2009 tax return    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. 2009 tax return Dividends, interest, and rents. 2009 tax return    Dividends, interest, and rents from community property are community income and must be evenly split. 2009 tax return Dividends, interest, and rents from separate property are characterized in accordance with the discussion under Income from separate property , later. 2009 tax return Example. 2009 tax return 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. 2009 tax return 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. 2009 tax return Attach your Form 8958 to your Form 1040. 2009 tax return Alimony received. 2009 tax return    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. 2009 tax return This is so because the payee spouse is already required to report half of the community income. 2009 tax return See also Alimony paid , later. 2009 tax return Gains and losses. 2009 tax return    Gains and losses are classified as separate or community depending on how the property is held. 2009 tax return For example, a loss on separate property, such as stock held separately, is a separate loss. 2009 tax return 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. 2009 tax return See Publication 544, Sales and Other Dispositions of Assets, for information on gains and losses. 2009 tax return See Publication 547, Casualties, Disasters, and Thefts, for information on losses due to a casualty or theft. 2009 tax return Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). 2009 tax return    There are several kinds of individual retirement arrangements (IRAs). 2009 tax return They are traditional IRAs (including SEP-IRAs), SIMPLE IRAs, and Roth IRAs. 2009 tax return IRAs and ESAs by law are deemed to be separate property. 2009 tax return Therefore, taxable IRA and ESA distributions are separate property, even if the funds in the account would otherwise be community property. 2009 tax return These distributions are wholly taxable to the spouse (or registered domestic partner) whose name is on the account. 2009 tax return That spouse (or registered domestic partner) is also liable for any penalties and additional taxes on the distributions. 2009 tax return Pensions. 2009 tax return    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. 2009 tax return See the example under Civil service retirement , later. 2009 tax return These rules may vary between states. 2009 tax return Check your state law. 2009 tax return Lump-sum distributions. 2009 tax return    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. 2009 tax return For the 10-year tax option, you must disregard community property laws. 2009 tax return For more information, see Publication 575, Pension and Annuity Income, and Form 4972, Tax on Lump-Sum Distributions. 2009 tax return Civil service retirement. 2009 tax return    For income tax purposes, community property laws apply to annuities payable under the Civil Service Retirement Act (CSRS) or Federal Employee Retirement System (FERS). 2009 tax return   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. 2009 tax return 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. 2009 tax return   If a civil service annuity is a mixture of community income and separate income, it must be divided between the two kinds of income. 2009 tax return 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. 2009 tax return Example. 2009 tax return Henry Wright retired this year after 30 years of civil service. 2009 tax return He and his wife were domiciled in a community property state during the past 15 years. 2009 tax return 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. 2009 tax return If Mr. 2009 tax return 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. 2009 tax return Military retirement pay. 2009 tax return    State community property laws apply to military retirement pay. 2009 tax return 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. 2009 tax return For example, military retirement pay for services performed during marriage and domicile in a community property state is community income. 2009 tax return   Active military pay earned while married and domiciled in a community property state is also community income. 2009 tax return This income is considered to be received half by the member of the Armed Forces and half by the spouse. 2009 tax return Partnership income. 2009 tax return    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. 2009 tax return 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. 2009 tax return Tax-exempt income. 2009 tax return    For spouses, community income exempt from federal tax generally keeps its exempt status for both spouses. 2009 tax return For example, under certain circumstances, income earned outside the United States is tax exempt. 2009 tax return 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. 2009 tax return Registered domestic partners should consult the particular exclusion provision to see if the exempt status applies to both. 2009 tax return Income from separate property. 2009 tax return    In some states, income from separate property is separate income. 2009 tax return These states include Arizona, California, Nevada, New Mexico, and Washington. 2009 tax return Other states characterize income from separate property as community income. 2009 tax return These states include Idaho, Louisiana, Texas, and Wisconsin. 2009 tax return Exemptions When you file separate returns, you must claim your own exemption amount for that year. 2009 tax return (See your tax return instructions. 2009 tax return ) You cannot divide the amount allowed as an exemption for a dependent between you and your spouse (or your registered domestic partner). 2009 tax return 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. 2009 tax return Example. 2009 tax return Ron and Diane White have three dependent children and live in Nevada. 2009 tax return If Ron and Diane file separately, only Ron can claim his own exemption, and only Diane can claim her own exemption. 2009 tax return 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. 2009 tax return They cannot each claim half of the total exemption amount for their three children. 2009 tax return Deductions If you file separate returns, your deductions generally depend on whether the expenses involve community or separate income. 2009 tax return Business and investment expenses. 2009 tax return    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). 2009 tax return Each of you is entitled to deduct one-half of the expenses on your separate returns. 2009 tax return 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. 2009 tax return    Other limits may also apply to business and investment expenses. 2009 tax return For more information, see Publication 535, Business Expenses, and Publication 550, Investment Income and Expenses. 2009 tax return Alimony paid. 2009 tax return    Payments that may otherwise qualify as alimony are not deductible by the payer if they are the recipient spouse's part of community income. 2009 tax return They are deductible as alimony only to the extent they are more than that spouse's part of community income. 2009 tax return Example. 2009 tax return You live in a community property state. 2009 tax return You are separated but the special rules explained later under Spouses living apart all year do not apply. 2009 tax return Under a written agreement, you pay your spouse $12,000 of your $20,000 total yearly community income. 2009 tax return Your spouse receives no other community income. 2009 tax return Under your state law, earnings of a spouse living separately and apart from the other spouse continue as community property. 2009 tax return On your separate returns, each of you must report $10,000 of the total community income. 2009 tax return In addition, your spouse must report $2,000 as alimony received. 2009 tax return You can deduct $2,000 as alimony paid. 2009 tax return IRA deduction. 2009 tax return    Deductions for IRA contributions cannot be split between spouses (or registered domestic partners). 2009 tax return The deduction for each spouse (or each registered domestic partner) is figured separately and without regard to community property laws. 2009 tax return Personal expenses. 2009 tax return   Expenses that are paid out of separate funds, such as medical expenses, are deductible by the spouse who pays them. 2009 tax return If these expenses are paid from community funds, divide the deduction equally between you and your spouse. 2009 tax return 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. 2009 tax return Child tax credit. 2009 tax return    You may be entitled to a child tax credit for each of your qualifying children. 2009 tax return You must provide the name and identification number (usually the social security number) of each qualifying child on your return. 2009 tax return See your tax return instructions for the maximum amount of the credit you can claim for each qualifying child. 2009 tax return Limit on credit. 2009 tax return    The credit is limited if your modified adjusted gross income (modified AGI) is above a certain amount. 2009 tax return The amount at which the limitation (phaseout) begins depends on your filing status. 2009 tax return Generally, your credit is limited to your tax liability unless you have three or more qualifying children. 2009 tax return See your tax return instructions for more information. 2009 tax return Self-employment tax. 2009 tax return    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. 2009 tax return The following rules only apply to persons married for federal tax purposes. 2009 tax return Registered domestic partners report community income for self-employment tax purposes the same way they do for income tax purposes. 2009 tax return Sole proprietorship. 2009 tax return    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. 2009 tax return Partnerships. 2009 tax return    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. 2009 tax return If both spouses are partners, any self-employment tax is allocated based on their distributive shares. 2009 tax return Federal income tax withheld. 2009 tax return    Report the credit for federal income tax withheld on community wages in the same manner as your wages. 2009 tax return 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. 2009 tax return Likewise, each registered domestic partner is entitled to credit for half the income tax withheld on those wages. 2009 tax return Estimated tax payments. 2009 tax return    In determining whether you must pay estimated tax, apply the estimated tax rules to your estimated income. 2009 tax return These rules are explained in Publication 505. 2009 tax return   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. 2009 tax return   Whether you and your spouse pay estimated tax jointly or separately will not affect your choice of filing joint or separate income tax returns. 2009 tax return   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. 2009 tax return   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. 2009 tax return   If you paid your estimated taxes separately, you get credit for only the estimated taxes you paid. 2009 tax return Earned income credit. 2009 tax return    You may be entitled to an earned income credit (EIC). 2009 tax return You cannot claim this credit if your filing status is married filing separately. 2009 tax return   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. 2009 tax return That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. 2009 tax return 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. 2009 tax return The same rule applies to registered domestic partners. 2009 tax return    This rule does not apply when determining your adjusted gross income (AGI) for the EIC. 2009 tax return 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. 2009 tax return   For more information about the EIC, see Publication 596, Earned Income Credit (EIC). 2009 tax return Overpayments. 2009 tax return    The amount of an overpayment on a joint return is allocated under the community property laws of the state in which you are domiciled. 2009 tax return 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. 2009 tax return 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. 2009 tax return The portion allocated to the other spouse can be refunded. 2009 tax return Community Property Laws Disregarded The following discussions are situations where special rules apply to community property and community income for spouses. 2009 tax return These rules do not apply to registered domestic partners. 2009 tax return Certain community income not treated as community income by one spouse. 2009 tax return    Community property laws may not apply to an item of community income that you received but did not treat as community income. 2009 tax return 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). 2009 tax return Relief from liability arising from community property law. 2009 tax return    You are not responsible for the tax relating to an item of community income if all the following conditions are met. 2009 tax return You did not file a joint return for the tax year. 2009 tax return You did not include an item of community income in gross income. 2009 tax return 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. 2009 tax return Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor. 2009 tax return Your spouse's (or former spouse's) distributive share of partnership income. 2009 tax return Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). 2009 tax return Use the appropriate community property law to determine what is separate property. 2009 tax return Any other income that belongs to your spouse (or former spouse) under community property law. 2009 tax return You establish that you did not know of, and had no reason to know of, that community income. 2009 tax return Under all facts and circumstances, it would not be fair to include the item of community income in your gross income. 2009 tax return Requesting relief. 2009 tax return    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. 2009 tax return Equitable relief. 2009 tax return    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. 2009 tax return To request equitable relief, you must file Form 8857, Request for Innocent Spouse Relief. 2009 tax return Also see Publication 971. 2009 tax return Spousal agreements. 2009 tax return    In some states a married couple may enter into an agreement that affects the status of property or income as community or separate property. 2009 tax return Check your state law to determine how it affects you. 2009 tax return Nonresident alien spouse. 2009 tax return    If you are a U. 2009 tax return S. 2009 tax return citizen or resident alien and you choose to treat your nonresident alien spouse as a U. 2009 tax return S. 2009 tax return resident for tax purposes and you are domiciled in a community property state or country, use the community property rules. 2009 tax return You must file a joint return for the year you make the choice. 2009 tax return You can file separate returns in later years. 2009 tax return For details on making this choice, see Publication 519, U. 2009 tax return S. 2009 tax return Tax Guide for Aliens. 2009 tax return   If you are a U. 2009 tax return S. 2009 tax return citizen or resident alien and do not choose to treat your nonresident alien spouse as a U. 2009 tax return S. 2009 tax return resident for tax purposes, treat your community income as explained next under Spouses living apart all year. 2009 tax return However, you do not have to meet the four conditions discussed there. 2009 tax return Spouses living apart all year. 2009 tax return    If you are married at any time during the calendar year, special rules apply for reporting certain community income. 2009 tax return You must meet all the following conditions for these special rules to apply. 2009 tax return You and your spouse lived apart all year. 2009 tax return You and your spouse did not file a joint return for a tax year beginning or ending in the calendar year. 2009 tax return You and/or your spouse had earned income for the calendar year that is community income. 2009 tax return 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. 2009 tax return Do not take into account transfers satisfying child support obligations or transfers of very small amounts or value. 2009 tax return If all these conditions are met, you and your spouse must report your community income as discussed next. 2009 tax return See also Certain community income not treated as community income by one spouse , earlier. 2009 tax return Earned income. 2009 tax return    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. 2009 tax return Earned income is wages, salaries, professional fees, and other pay for personal services. 2009 tax return   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. 2009 tax return Trade or business income. 2009 tax return    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. 2009 tax return Partnership income or loss. 2009 tax return    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. 2009 tax return Separate property income. 2009 tax return    Treat income from the separate property of one spouse as the income of that spouse. 2009 tax return Social security benefits. 2009 tax return    Treat social security and equivalent railroad retirement benefits as the income of the spouse who receives the benefits. 2009 tax return Other income. 2009 tax return    Treat all other community income, such as dividends, interest, rents, royalties, or gains, as provided under your state's community property law. 2009 tax return Example. 2009 tax return George and Sharon were married throughout the year but did not live together at any time during the year. 2009 tax return Both domiciles were in a community property state. 2009 tax return They did not file a joint return or transfer any of their earned income between themselves. 2009 tax return 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. 2009 tax return (Some states treat income from separate property as separate income—check your state law. 2009 tax return ) Sharon did not take part in George's consulting business. 2009 tax return Ordinarily, on their separate returns they would each report $30,500, half the total community income of $61,000 ($26,500 + $34,500). 2009 tax return 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. 2009 tax return They each report on their returns only their own earnings and other income, and their share of the interest income from community property. 2009 tax return George reports $26,500 and Sharon reports $34,500. 2009 tax return Other separated spouses. 2009 tax return    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. 2009 tax return In some states, income earned after separation but before a decree of divorce continues to be community income. 2009 tax return In other states, it is separate income. 2009 tax return End of the Community The marital community may end in several ways. 2009 tax return When the marital community ends, the community assets (money and property) are divided between the spouses. 2009 tax return Similarly, a registered domestic partnership may end in several ways and the community assets must be divided between the registered domestic partners. 2009 tax return Death of spouse. 2009 tax return    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. 2009 tax return 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). 2009 tax return Example. 2009 tax return Bob and Ann owned community property that had a basis of $80,000. 2009 tax return When Bob died, his and Ann's community property had an FMV of $100,000. 2009 tax return One-half of the FMV of their community interest was includible in Bob's estate. 2009 tax return The basis of Ann's half of the property is $50,000 after Bob died (half of the $100,000 FMV). 2009 tax return The basis of the other half to Bob's heirs is also $50,000. 2009 tax return   For more information about the basis of assets, see Publication 551, Basis of Assets. 2009 tax return    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. 2009 tax return See Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, for additional information. 2009 tax return Divorce or separation. 2009 tax return    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. 2009 tax return For registered domestic partners, an unequal division of community property in a property settlement may result in a gain or loss. 2009 tax return For information on the tax consequences of the division of property under a property settlement or divorce decree, see Publication 504. 2009 tax return   Each spouse (or each registered domestic partner) is taxed on half the community income for the part of the year before the community ends. 2009 tax return However, see Spouses living apart all year , earlier. 2009 tax return Any income received after the community ends is separate income. 2009 tax return This separate income is taxable only to the spouse (or the registered domestic partner) to whom it belongs. 2009 tax return   An absolute decree of divorce or annulment ends the marital community in all community property states. 2009 tax return 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. 2009 tax return ” However, you should check your state law for exceptions. 2009 tax return   A decree of legal separation or of separate maintenance may or may not end the marital community. 2009 tax return The court issuing the decree may terminate the marital community and divide the property between the spouses. 2009 tax return   A separation agreement may divide the community property between you and your spouse. 2009 tax return It may provide that this property, along with future earnings and property acquired, will be separate property. 2009 tax return This agreement may end the community. 2009 tax return   In some states, the marital community ends when the spouses permanently separate, even if there is no formal agreement. 2009 tax return Check your state law. 2009 tax return   If you are a registered domestic partner, you should check your state law to determine when the community ends. 2009 tax return 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. 2009 tax return Those spouses must report their community income as explained in that discussion. 2009 tax return Joint Return Versus Separate Returns Ordinarily, filing a joint return will give you a greater tax advantage than filing a separate return. 2009 tax return But in some cases, your combined income tax on separate returns may be less than it would be on a joint return. 2009 tax return This discussion concerning joint versus separate returns does not apply to registered domestic partners. 2009 tax return The following rules apply if your filing status is married filing separately. 2009 tax return You should itemize deductions if your spouse itemizes deductions, because you cannot claim the standard deduction. 2009 tax return You cannot take the credit for child and dependent care expenses in most instances. 2009 tax return You cannot take the earned income credit. 2009 tax return You cannot exclude any interest income from qualified U. 2009 tax return S. 2009 tax return savings bonds that you used for higher education expenses. 2009 tax return You cannot take the credit for the elderly or the disabled unless you lived apart from your spouse all year. 2009 tax return 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. 2009 tax return You cannot deduct interest paid on a qualified student loan. 2009 tax return You cannot take the education credits. 2009 tax return You may have a smaller child tax credit than you would on a joint return. 2009 tax return You cannot take the exclusion or credit for adoption expenses in most instances. 2009 tax return Figure your tax both on a joint return and on separate returns under the community property laws of your state. 2009 tax return You can then compare the tax figured under both methods and use the one that results in less tax. 2009 tax return 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. 2009 tax return 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. 2009 tax return 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. 2009 tax return ). 2009 tax return The same reporting rule applies to registered domestic partners. 2009 tax return 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. 2009 tax return 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. 2009 tax return Form 8958 is used for married spouses in community property states who choose to file married filing separately. 2009 tax return Form 8958 is also used for registered domestic partners who are domiciled in Nevada, Washington, or California. 2009 tax return 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. 2009 tax return Extension of time to file. 2009 tax return    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. 2009 tax return 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. 2009 tax return 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. 2009 tax return Free help with your tax return. 2009 tax return    You can get free help preparing your return nationwide from IRS-certified volunteers. 2009 tax return The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2009 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2009 tax return 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. 2009 tax return In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2009 tax return To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2009 tax return gov, download the IRS2Go app, or call 1-800-906-9887. 2009 tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2009 tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2009 tax return aarp. 2009 tax return org/money/taxaide or call 1-888-227-7669. 2009 tax return For more information on these programs, go to IRS. 2009 tax return gov and enter “VITA” in the search box. 2009 tax return Internet. 2009 tax return    IRS. 2009 tax return gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2009 tax return Download the free IRS2Go app from the iTunes app store or from Google Play. 2009 tax return 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. 2009 tax return Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2009 tax return gov or download the IRS2Go app and select the Refund Status option. 2009 tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. 2009 tax return 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. 2009 tax return You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2009 tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2009 tax return Use the Interactive Tax Assistant (ITA) to research your tax questions. 2009 tax return No need to wait on the phone or stand in line. 2009 tax return 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. 2009 tax return When you reach the response screen, you can print the entire interview and the final response for your records. 2009 tax return New subject areas are added on a regular basis. 2009 tax return  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2009 tax return gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2009 tax return You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2009 tax return The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2009 tax return 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. 2009 tax return 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. 2009 tax return You can also ask the IRS to mail a return or an account transcript to you. 2009 tax return Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2009 tax return gov or by calling 1-800-908-9946. 2009 tax return Tax return and tax account transcripts are generally available for the current year and the past three years. 2009 tax return Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2009 tax return Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2009 tax return 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. 2009 tax return Check the status of your amended return using Where's My Amended Return? Go to IRS. 2009 tax return gov and enter Where's My Amended Return? in the search box. 2009 tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2009 tax return It can take up to 3 weeks from the date you mailed it to show up in our system. 2009 tax return Make a payment using one of several safe and convenient electronic payment options available on IRS. 2009 tax return gov. 2009 tax return Select the Payment tab on the front page of IRS. 2009 tax return gov for more information. 2009 tax return Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2009 tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2009 tax return gov. 2009 tax return 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. 2009 tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2009 tax return gov. 2009 tax return Request an Electronic Filing PIN by going to IRS. 2009 tax return gov and entering Electronic Filing PIN in the search box. 2009 tax return Download forms, instructions and publications, including accessible versions for people with disabilities. 2009 tax return Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2009 tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2009 tax return An employee can answer questions about your tax account or help you set up a payment plan. 2009 tax return Before you visit, check the Office Locator on IRS. 2009 tax return gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2009 tax return If you have a special need, such as a disability, you can request an appointment. 2009 tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2009 tax return Apply for an Employer Identification Number (EIN). 2009 tax return Go to IRS. 2009 tax return gov and enter Apply for an EIN in the search box. 2009 tax return Read the Internal Revenue Code, regulations, or other official guidance. 2009 tax return Read Internal Revenue Bulletins. 2009 tax return Sign up to receive local and national tax news and more by email. 2009 tax return Just click on “subscriptions” above the search box on IRS. 2009 tax return gov and choose from a variety of options. 2009 tax return    Phone. 2009 tax return You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2009 tax return Download the free IRS2Go app from the iTunes app store or from Google Play. 2009 tax return Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2009 tax return gov, or download the IRS2Go app. 2009 tax return 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. 2009 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2009 tax return Most VITA and TCE sites offer free electronic filing. 2009 tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2009 tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2009 tax return 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. 2009 tax return 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. 2009 tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. 2009 tax return Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2009 tax return 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. 2009 tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2009 tax return Note, the above information is for our automated hotline. 2009 tax return 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. 2009 tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2009 tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2009 tax return It can take up to 3 weeks from the date you mailed it to show up in our system. 2009 tax return 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). 2009 tax return You should receive your order within 10 business days. 2009 tax return Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2009 tax return 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. 2009 tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2009 tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2009 tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2009 tax return    Walk-in. 2009 tax return You can find a selection of forms, publications and services — in-person. 2009 tax return Products. 2009 tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2009 tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2009 tax return Services. 2009 tax return You can walk in to your local TAC for face-to-face tax help. 2009 tax return An employee can answer questions about your tax account or help you set up a payment plan. 2009 tax return Before visiting, use the Office Locator tool on IRS. 2009 tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2009 tax return    Mail. 2009 tax return You can send your order for forms, instructions, and publications to the address below. 2009 tax return You should receive a response within 10 business days after your request is received. 2009 tax return Internal Revenue Service 1201 N. 2009 tax return Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. 2009 tax return The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2009 tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2009 tax return   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2009 tax return 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. 2009 tax return You face (or your business is facing) an immediate threat of adverse action. 2009 tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2009 tax return   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. 2009 tax return Here's why we can help: TAS is an independent organization within the IRS. 2009 tax return Our advocates know how to work with the IRS. 2009 tax return Our services are free and tailored to meet your needs. 2009 tax return We have offices in every state, the District of Columbia, and Puerto Rico. 2009 tax return   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. 2009 tax return irs. 2009 tax return gov/advocate, or call us toll-free at 1-877-777-4778. 2009 tax return   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2009 tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2009 tax return irs. 2009 tax return gov/sams. 2009 tax return 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. 2009 tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2009 tax return Visit www. 2009 tax return irs. 2009 tax return gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2009 tax return Prev  Up  Next   Home   More Online Publications