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