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2010incometax Forms

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2010incometax Forms

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

2010incometax forms Index A Acquisition indebtedness, Average acquisition indebtedness. 2010incometax forms Annuity obligations, Annuity obligation. 2010incometax forms By gift or bequest of mortgaged property, Exception for property acquired by gift, bequest, or devise. 2010incometax forms Change in property use, Change in use of property. 2010incometax forms Continued debt, Continued debt. 2010incometax forms Debt modifying existing, Modifying existing debt. 2010incometax forms Federal financing, Certain federal financing. 2010incometax forms For performing exempt purpose, Debt incurred in performing exempt purpose. 2010incometax forms Obligation to return collateral, Securities loans. 2010incometax forms Property subject to mortgage or lien, Property acquired subject to mortgage or lien. 2010incometax forms Real property, Real property debts of qualified organizations. 2010incometax forms Advertising income, Exploitation of Exempt Activity—Advertising Sales Agricultural organization dues, Dues of Agricultural Organizations and Business Leagues Assistance (see Tax help) B Business league dues, Dues of Agricultural Organizations and Business Leagues C Churches, Churches. 2010incometax forms Contributions deduction, Charitable contributions deduction. 2010incometax forms Convention or trade show activity, Convention or trade show activity. 2010incometax forms D Debt-financed property, Income From Debt-Financed Property Acquired in liquidation, Basis for debt-financed property acquired in corporate liquidation. 2010incometax forms Dues, agricultural organizations and business leagues, Dues of Agricultural Organizations and Business Leagues E Exchange or rental of member lists, Exchange or rental of member lists. 2010incometax forms Excluded trade or business activities, Excluded Trade or Business Activities Exclusions, Volunteer workforce. 2010incometax forms Sponsorship, Qualified sponsorship activities. 2010incometax forms Exempt function income, Exempt function income. 2010incometax forms Exploitation of exempt activity Advertising income, Exploitation of Exempt Activity—Advertising Sales Exploitation of exempt functions, Exploitation of exempt functions. 2010incometax forms F Form 990-T, Returns and Filing Requirements Free tax services, How to Get Tax Help H Help (see Tax help) I Income from research, Income from research. 2010incometax forms L Limits, Limits. 2010incometax forms M More information (see Tax help) N Net operating loss deduction, Modifications Nonrecognition of gain, Nonrecognition of gain. 2010incometax forms P Publications (see Tax help) R Rents, Rents. 2010incometax forms Return, Returns and Filing Requirements Royalties, Royalties. 2010incometax forms S Specific deduction, Specific deduction. 2010incometax forms T Tax, Organizations Subject to the Tax Alternative minimum, Alternative minimum tax. 2010incometax forms Colleges and universities, Colleges and universities. 2010incometax forms Deposits, Federal Tax Deposits Must be Made by Electronic Funds Transfer Estimated, Payment of Tax Organizations affected, Organizations Subject to the Tax Payment, Public Inspection Requirements of Section 501(c)(3) Organizations. 2010incometax forms Rates, The Tax and Filing Requirements Return, Returns and Filing Requirements Title-holding corporations, Title-holding corporations. 2010incometax forms U. 2010incometax forms S. 2010incometax forms instrumentalities, U. 2010incometax forms S. 2010incometax forms instrumentalities. 2010incometax forms Tax help, How to Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. 2010incometax forms Title-holding corporations, Title-holding corporations. 2010incometax forms TTY/TDD information, How to Get Tax Help U Unrelated business Hospital laboratory, Nonpatient laboratory testing. 2010incometax forms Unrelated business income, Unrelated Business Taxable Income, Income Advertising income, Exploitation of Exempt Activity—Advertising Sales Certain trusts, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Controlled organizations, Income From Controlled Organizations Debt-financed property, Income From Debt-Financed Property Deductions, Deductions Employees beneficiary associations, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Exclusions, Exclusions Foreign organizations, Special Rules for Foreign Organizations Income from gambling activities, Legal definition. 2010incometax forms Income from lending securities, Income from lending securities. 2010incometax forms Modifications, Modifications Partnership income or loss, Partnership Income or Loss Products of exempt functions, Selling of products of exempt functions. 2010incometax forms S corporation income, S Corporation Income or Loss S corporation income or loss, S Corporation Income or Loss Social clubs, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Veterans organizations, Special Rules for Veterans' Organizations Unrelated debt-financed income, Certain federal financing. 2010incometax forms Average acquisition indebtedness, Average acquisition indebtedness. 2010incometax forms Average adjusted basis, Average adjusted basis. 2010incometax forms Computation, Computation of Debt-Financed Income Debt/basis percentage, Computation of debt/basis percentage. 2010incometax forms Deductions, Deductions for Debt-Financed Property Gains from dispositions, Gain or loss from sale or other disposition of property. 2010incometax forms Indeterminate property price, Indeterminate price. 2010incometax forms Unrelated trade or business, Unrelated Trade or Business Artists facilities, Artists' facilities. 2010incometax forms Book publishing, Book publishing. 2010incometax forms Broadcasting rights, Broadcasting rights. 2010incometax forms Business league's parking and bus services, Business league's parking and bus services. 2010incometax forms Convenience of members, Convenience of members. 2010incometax forms Convention or trade show, Convention or trade show activity. 2010incometax forms Directory of members, Directory of members. 2010incometax forms Distribution of low cost articles, Distribution of low cost articles. 2010incometax forms Dual use facilities, etc. 2010incometax forms , Dual use of assets or facilities. 2010incometax forms Employees association sales, Employee association sales. 2010incometax forms Exclusions, Excluded Trade or Business Activities Exploitation of exempt functions, Exploitation of exempt functions. 2010incometax forms Gambling activities other than bingo, Gambling activities other than bingo. 2010incometax forms Halfway house, Halfway house workshop. 2010incometax forms Health club program, Health club program. 2010incometax forms Hearing aid sales, Sales of hearing aids. 2010incometax forms Hospital facilities, Hospital facilities. 2010incometax forms Hospital services, Hospital services. 2010incometax forms Insurance programs, Insurance programs. 2010incometax forms Magazine publishing, Magazine publishing. 2010incometax forms Member lists rentals, etc. 2010incometax forms , Exchange or rental of member lists. 2010incometax forms Membership list sales, Membership list sales. 2010incometax forms Miniature golf course, Miniature golf course. 2010incometax forms Museum eating facilities, Museum eating facilities. 2010incometax forms Museum greeting card sales, Museum greeting card sales. 2010incometax forms Pet boarding and grooming services, Pet boarding and grooming services. 2010incometax forms Pole rentals, Pole rentals. 2010incometax forms Public entertainment activity, Public entertainment activity. 2010incometax forms Publishing legal notices, Publishing legal notices. 2010incometax forms Regularly conducted, Regularly conducted. 2010incometax forms Sales commissions, Sales commissions. 2010incometax forms Sales of advertising space, Sales of advertising space. 2010incometax forms School facilities, School facilities. 2010incometax forms School handicraft shop, School handicraft shop. 2010incometax forms Selling donated merchandise, Selling donated merchandise. 2010incometax forms Selling endorsements, Selling endorsements. 2010incometax forms Sponsoring entertainment events, Sponsoring entertainment events. 2010incometax forms Substantially related, Not substantially related. 2010incometax forms Trade or business defined, Trade or business. 2010incometax forms Travel tour programs, Travel tour programs. 2010incometax forms Volunteer workforce, Volunteer workforce. 2010incometax forms Yearbook advertising, Yearbook advertising. 2010incometax forms Youth residence, Youth residence. 2010incometax forms Unstated trade or business Bingo games, Bingo games. 2010incometax forms V Volunteer fire company, Excluded Trade or Business Activities W When to file, When to file. 2010incometax forms Prev  Up     Home   More Online Publications