Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

How To File Past Tax Returns

How To File Your State Taxes Online For FreeTurbotax Military FreeFree Federal And State Tax E FileFree Tax Preparation LocationsCt 1040xAmendments2013 1040ez Form InstructionsFree File Tax ExtensionTurbo Tax For MilitaryIrs.gov/1040x1040nr FreeFile 2007 Taxes FreeForm 1040sHow Can I File My 2007 Taxes For FreeH And R Block EfileHow To Amend My TaxesFree Tax 2007Amend 2011 Tax ReturnAmending A ReturnFree Tax Filing For MilitaryH&r Block Free Military Taxes1040x For 2012How To Do An Amendment Tax ReturnIrs Forms 1040Did I File 2011 TaxesGo 2007 Taxes940 Ez Form2007 Federal Tax Forms1040x Tax FormHow Can I Amend My TaxesAmend Tax ReturnH And R Block Free State FileFederal Income Tax Form 1040ezWww Turbotax Com2012 Form 1040Irs Form 1040ez InstructionsMy1040ez Com1040ez For 2012File Amended Tax Return 2011 OnlineTurbotax Deluxe Federal E File State 2012

How To File Past Tax Returns

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

Employment Agencies

Times have changed with job-searching, and there are numerous websites now available that post jobs for private industry. Many companies also offer a way to apply online. However, these sites do not replace traditional and proven job-hunting approaches such as networking, personal contacts, business organizations, and interviewing.

If you're looking for a job, you might come across ads from employment agencies that promise wonderful opportunities. While some companies honestly want to help you, others are more interested in taking your money. Be wary of:

  • Promises to get you a job and a guaranteed income.
  • Up-front fees, even when you are guaranteed a refund if you are dissatisfied.
  • Employment agencies whose ads read like job ads.
  • Promotions of "previously undisclosed" government jobs. All federal jobs are announced to the public on the USAJOBS website.

Get a copy of the employment agency contract and review it carefully before you pay any money. Check with your local consumer protection agency and the Better Business Bureau to see if any complaints have been filed about a company.

The Federal Trade Commission (FTC) sues businesses that fraudulently advertise employment openings and guarantee job placement. Contact the FTC if you have a complaint.

Social Media Profiles and Your Job Search

Are you in the market for a new job? If so, remember that potential employers aren’t just reading your resumé; they are also reviewing your social media profiles, blogs, pictures, and videos. In 2011, the FTC ruled that background investigation companies can keep your social media history for as long as seven years. Even if you clean up your profiles, companies can still have access to older content that you posted publicly. To err on the side of caution:

  • Use the privacy settings to manage who has access to your profile.
  • Refrain from making defamatory comments about current or past employers.
  • Avoid making statements that are discriminatory or demonstrate intolerance.
  • Untag yourself in pictures or posts that are inappropriate.

Unemployment

The government's Unemployment Insurance Program provides benefits to eligible workers who become unemployed through no fault of their own and who meet other eligibility requirements. Each state administers its own program under federal guidelines. Eligibility requirements, benefit amounts, and length of benefits are determined by the states. For more information, contact the Department of Labor.

In addition, some states are extending unemployment benefits for eligible recipients for up to 13 additional weeks. 

The How To File Past Tax Returns

How to file past tax returns Publication 3402 - Main Content Table of Contents What is a Limited Liability Company? Classification of an LLC LLCs Classified as Partnerships LLCs Classified as Disregarded Entities LLCs Classified as Corporations Subsequent Elections How To Get More InformationInternal Revenue Service Small Business Administration Other Federal Agencies What is a Limited Liability Company? For purposes of this publication, a limited liability company (LLC) is a business entity organized in the United States under state law. How to file past tax returns Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. How to file past tax returns An LLC may be classified for federal income tax purposes as a partnership, corporation, or an entity disregarded as separate from its owner by applying the rules in Regulations section 301. How to file past tax returns 7701-3. How to file past tax returns The information in this publication applies to LLCs in general, and different rules may apply to special situations, including banks, insurance companies, or nonprofit organizations that are LLCs or that own LLCs. How to file past tax returns Check your state's requirements and the federal tax regulations for further information. How to file past tax returns Classification of an LLC Default classification rules. How to file past tax returns   An LLC with at least two members is classified as a partnership for federal income tax purposes. How to file past tax returns An LLC with only one member is treated as an entity disregarded as separate from its owner for income tax purposes (but as a separate entity for purposes of employment tax and certain excise taxes). How to file past tax returns Also, an LLC's federal tax classification can subsequently change under certain default rules discussed later. How to file past tax returns Elected classification. How to file past tax returns   If an LLC does not choose to be classified under the above default classifications, it can elect to be classified as an association taxable as a corporation or as an S corporation. How to file past tax returns After an LLC has determined its federal tax classification, it can later elect to change that classification. How to file past tax returns For details, see Subsequent Elections, later. How to file past tax returns LLCs Classified as Partnerships If an LLC has at least two members and is classified as a partnership, it generally must file Form 1065, U. How to file past tax returns S. How to file past tax returns Return of Partnership Income. How to file past tax returns Generally, an LLC classified as a partnership is subject to the same filing and reporting requirements as partnerships. How to file past tax returns For certain purposes, members of an LLC are treated as limited partners in a limited partnership. How to file past tax returns For example, LLC members are treated as limited partners for purposes of material participation under the passive activity limitation rules (see Temporary Regulation section 1. How to file past tax returns 469-5T(e)). How to file past tax returns See the Instructions for Form 1065 for reporting rules that apply specifically to LLCs. How to file past tax returns Member manager. How to file past tax returns   Only a member manager of an LLC can sign the partnership tax return. How to file past tax returns And only a member manager can represent the LLC as the tax matters partner under the consolidated audit proceedings in sections 6221 through 6234. How to file past tax returns A member manager is any owner of an interest in the LLC who, alone or together with others, has the continuing authority to make the management decisions necessary to conduct the business for which the LLC was formed. How to file past tax returns If there are no elected or designated member managers, each owner is treated as a member manager. How to file past tax returns Change in default classification. How to file past tax returns   If the number of members in an LLC classified as a partnership is reduced to only one member, it becomes an entity disregarded as separate from its owner under Regulations section 301. How to file past tax returns 7701-3(f)(2). How to file past tax returns However, if the LLC has made an election to be classified as a corporation (discussed later) and that elective classification is in effect at the time of the change in membership, the default classification as a disregarded entity will not apply. How to file past tax returns   Other tax consequences of a change in membership, such as recognition of gain or loss, are determined by the transactions through which an interest in the LLC is acquired or disposed of. How to file past tax returns If a partnership that becomes a disregarded entity as a result of a decrease in the number of members makes an election to be classified as a corporation, the applicable deemed transactions discussed under Subsequent Elections, later, apply. How to file past tax returns Example 1. How to file past tax returns Ethel and Francis are members of an LLC classified as a partnership for federal tax purposes. How to file past tax returns Each holds an equal membership interest. How to file past tax returns The LLC does not hold any unrealized receivables or substantially appreciated inventory. How to file past tax returns Ethel sells her entire interest in the LLC to Francis for $10,000. How to file past tax returns After the sale, the business is continued by the LLC, which is owned solely by Francis. How to file past tax returns No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. How to file past tax returns The partnership terminates when Francis buys Ethel's entire interest. How to file past tax returns Ethel must treat the transaction as the sale of a partnership interest and must report gain or loss, if any, resulting from the sale of her partnership interest. How to file past tax returns For purposes of determining the tax treatment of Francis, the partnership is deemed to make a liquidating distribution of all of its assets to Ethel and Francis, and after this distribution, Francis is treated as acquiring the assets deemed to have been distributed to Ethel in liquidation of Ethel's partnership interest. How to file past tax returns Francis's basis in the assets attributable to Ethel's one-half interest in the partnership is $10,000, the purchase price for Ethel's partnership interest. How to file past tax returns Upon the termination of the partnership, Francis is considered to receive a distribution of those assets attributable to Francis's former interest in the partnership. How to file past tax returns Francis must recognize gain or loss, if any, on the deemed distribution of the assets to the extent required by Internal Revenue Code section 731(a). How to file past tax returns See Partnership Distributions in Publication 541. How to file past tax returns Example 2. How to file past tax returns George and Henrietta are members of an LLC classified as a partnership for federal tax purposes. How to file past tax returns Each holds an equal membership interest. How to file past tax returns The LLC does not hold any unrealized receivables or substantially appreciated inventory. How to file past tax returns George and Henrietta each sell their entire interests in the LLC to Ian, an unrelated person, in exchange for $10,000. How to file past tax returns After the sale, the business is continued by the LLC, which is owned solely by Ian. How to file past tax returns No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. How to file past tax returns The partnership terminates when Ian purchases the entire interests of George and Henrietta in the LLC. How to file past tax returns George and Henrietta must report gain or loss, if any, resulting from the sale of their partnership interests. How to file past tax returns For purposes of classifying the acquisition by Ian, the partnership is deemed to make a liquidating distribution of its assets to George and Henrietta. How to file past tax returns Immediately following this distribution, Ian is deemed to acquire, by purchase, all of the former partnership's assets. How to file past tax returns   For more details on the preceding two examples, see Revenue Ruling 99-6, 1999-6 I. How to file past tax returns R. How to file past tax returns B. How to file past tax returns 6. How to file past tax returns You can find Revenue Ruling 99-6 at www. How to file past tax returns irs. How to file past tax returns gov/pub/irs-irbs/irb99-06. How to file past tax returns pdf. How to file past tax returns LLCs Classified as Disregarded Entities If an LLC has only one member and is classified as an entity disregarded as separate from its owner, its income, deductions, gains, losses, and credits are reported on the owner's income tax return. How to file past tax returns For example, if the owner of the LLC is an individual, the LLC's income and expenses would be reported on the following schedules filed with the owner's Form 1040: Schedule C, Profit or Loss from Business (Sole Proprietorship); Schedule C-EZ, Net Profit From Business (Sole Proprietorship); Schedule E, Supplemental Income and Loss; or Schedule F, Profit or Loss From Farming. How to file past tax returns Employment tax and certain excise taxes. How to file past tax returns   A single-member LLC that is classified as a disregarded entity for income tax purposes is treated as a separate entity for purposes of employment tax and certain excise taxes. How to file past tax returns For wages paid after January 1, 2009, the single-member LLC is required to use its name and employer identification number (EIN) for reporting and payment of employment taxes. How to file past tax returns A single-member LLC is also required to use its name and EIN to register for excise tax activities on Form 637; pay and report excise taxes reported on Forms 720, 730, 2290, and 11-C; and claim any refunds, credits, and payments on Form 8849. How to file past tax returns See the employment and excise tax returns for more information. How to file past tax returns Self-employment tax rule for disregarded entity LLCs. How to file past tax returns   An individual owner of a single-member LLC classified as a disregarded entity is not an employee of the LLC. How to file past tax returns Instead, the owner is subject to tax on the net earnings from self-employment of the LLC which is treated in the same manner as a sole-proprietorship. How to file past tax returns Example 3. How to file past tax returns LLC is a disregarded entity owned by Irene. How to file past tax returns LLC has three employees (Kent, Patricia, and Tex) and pays wages. How to file past tax returns LLC is treated as an entity separate from its owner for purposes of employment taxes. How to file past tax returns For the wages paid to Kent, Patricia, and Tex, LLC is liable for income tax withholding, Federal Insurance Contributions Act (FICA) taxes, and Federal Unemployment Tax Act (FUTA) taxes. How to file past tax returns In addition, LLC must file under its name and EIN the applicable employment tax returns; make timely employment tax deposits; and file with the Social Security Administration and furnish to LLC's employees (Kent, Patricia, and Tex) Forms W-2, Wage and Tax Statement. How to file past tax returns Irene is self-employed for purposes of the self-employment tax. How to file past tax returns Thus, Irene is subject to self-employment tax on her net earnings from self-employment with respect to LLC's activities. How to file past tax returns Irene is not an employee of LLC for purposes of employment taxes. How to file past tax returns Because LLC is treated as a sole proprietorship of Irene for income tax purposes, Irene must report the income and expenses from LLC on her Schedule C. How to file past tax returns Irene will figure the tax due on her net earnings from self-employment on Schedule SE. How to file past tax returns Irene can also deduct one-half of her self-employment tax on line 27 of her Form 1040. How to file past tax returns Taxpayer identification number. How to file past tax returns   For all income tax purposes, a single-member LLC classified as a disregarded entity must use the owner's social security number (SSN) or EIN. How to file past tax returns This includes all information returns and reporting related to income tax. How to file past tax returns For example, if a disregarded entity LLC that is owned by an individual is required to provide a Form W-9, Request for Taxpayer Identification Number and Certification, the LLC must provide the owner's SSN or EIN, not the LLC's EIN. How to file past tax returns   However, most new single-member LLCs classified as a disregarded entity will need to obtain an EIN for the LLC. How to file past tax returns An LLC will need an EIN if it has any employees or if it will be required to file any of the excise tax forms listed above (see Employment tax and certain excise taxes earlier). How to file past tax returns See Form SS-4, Application for Employer Identification Number, for information on applying for an EIN. How to file past tax returns Change in default classification. How to file past tax returns   If a single-member LLC classified as a disregarded entity for income tax purposes acquires an additional member, it becomes a partnership under Regulations section 301. How to file past tax returns 7701-3(f)(2). How to file past tax returns However, if the LLC has made an election to be classified as a corporation (discussed later) and that elective classification is in effect at the time of the change in membership, the default classification as a partnership will not apply. How to file past tax returns   Other tax consequences of a change in membership, such as recognition of gain or loss, are determined by the transactions through which an interest in the LLC is acquired or disposed of. How to file past tax returns If a disregarded entity that becomes a partnership as a result of an increase in the number of members makes an election to be classified as a corporation, the applicable deemed transactions discussed in Subsequent Elections, later, apply. How to file past tax returns Example 4. How to file past tax returns Bart, who is not related to Alain, buys 50% of Alain's interest in an LLC that is a disregarded entity for $5,000. How to file past tax returns Alain does not contribute any portion of the $5,000 to the LLC. How to file past tax returns Alain and Bart continue to operate the business of the LLC as co-owners of the LLC. How to file past tax returns The LLC is converted to a partnership when the new member, Bart, buys an interest in the disregarded entity from the owner, Alain. How to file past tax returns Bart's buying a 50% interest in Alain's ownership interest in the LLC is treated as Bart's buying a 50% interest in each of the LLC's assets, which are treated as owned directly by Alain for federal income tax purposes. How to file past tax returns Immediately thereafter, Alain and Bart are treated as contributing their respective interests in those assets to a partnership in exchange for ownership interests in the partnership. How to file past tax returns Alain recognizes gain or loss from the deemed sale to Bart of the 50% interest in the assets. How to file past tax returns Neither Alain nor Bart recognizes any gain or loss as a result of the deemed contribution of the assets to the partnership. How to file past tax returns Example 5. How to file past tax returns Charles, who is not related to Danielle, contributes $10,000 to an LLC owned by Danielle for a 50% ownership interest in the LLC. How to file past tax returns The LLC uses all of the contributed cash in its business. How to file past tax returns Charles and Danielle continue to operate the business of the LLC as co-owners of the LLC. How to file past tax returns The LLC is converted from a disregarded entity to a partnership when Charles contributes cash to the LLC. How to file past tax returns Charles's contribution is treated as a contribution to a partnership in exchange for an ownership interest in the partnership. How to file past tax returns Danielle is treated as contributing all of the assets of the LLC to the partnership in exchange for a partnership interest. How to file past tax returns Neither Charles nor Danielle recognizes gain or loss as a result of the conversion of the disregarded entity to a partnership. How to file past tax returns   For more details on the preceding two examples, see Revenue Ruling 99-5, 1999-6 I. How to file past tax returns R. How to file past tax returns B. How to file past tax returns 8. How to file past tax returns You can find Revenue Ruling 99-5 at www. How to file past tax returns irs. How to file past tax returns gov/pub/irs-irbs/irb99-06. How to file past tax returns pdf. How to file past tax returns LLCs Classified as Corporations An LLC with either a single member or more than one member can elect to be classified as a corporation rather than be classified as a partnership or disregarded entity under the default rules discussed earlier. How to file past tax returns File Form 8832, Entity Classification Election, to elect classification as a C corporation. How to file past tax returns File Form 2553, Election by a Small Business Corporation, to elect classification as an S corporation. How to file past tax returns LLCs electing classification as an S corporation are not required to file Form 8832 to elect classification as a corporation before filing Form 2553. How to file past tax returns By filing Form 2553, an LLC is deemed to have elected classification as a corporation in addition to the S corporation classification. How to file past tax returns If the LLC elects to be classified as a corporation by filing Form 8832, a copy of the LLC's Form 8832 must be attached to the federal income tax return of each direct and indirect owner of the LLC for the tax year of the owner that includes the date on which the election took effect. How to file past tax returns Example 6. How to file past tax returns Classification as a corporation without an S election. How to file past tax returns Wanda and Sylvester are members of an LLC. How to file past tax returns They agree that the LLC should be classified as a corporation but do not want to elect to have the LLC be treated as an S corporation. How to file past tax returns The LLC must file Form 8832. How to file past tax returns Example 7. How to file past tax returns Classification as a corporation with an S election. How to file past tax returns Evelyn and Carol are members of an LLC. How to file past tax returns They agree that the LLC should be classified as an S corporation. How to file past tax returns The LLC must file Form 2553 instead of Form 8832. How to file past tax returns If the LLC is classified as a corporation, it must file a corporation income tax return. How to file past tax returns If it is a C corporation, it is taxed on its taxable income and distributions to the members are includible in the members' gross income to the extent of the corporation's earnings and profits (double taxation). How to file past tax returns If it is an S corporation, the corporation is generally not subject to any income tax and the income, deductions, gains, losses, and credits of the corporation “pass through” to the members. How to file past tax returns Corporations generally file either: Form 1120, U. How to file past tax returns S. How to file past tax returns Corporation Income Tax Return; or Form 1120S, U. How to file past tax returns S. How to file past tax returns Income Tax Return for an S Corporation. How to file past tax returns For more information on the income taxation of corporations and their shareholders, see Publication 542, Corporations. How to file past tax returns For more information on the income taxation of S corporations and their shareholders, see the Instructions for Form 1120S, U. How to file past tax returns S. How to file past tax returns Income Tax Return for an S Corporation. How to file past tax returns Subsequent Elections An LLC can elect to change its classification. How to file past tax returns Generally, once an LLC has elected to change its classification, it cannot elect again to change it classification during the 60 months after the effective date of the election. How to file past tax returns An election by a newly formed LLC that is effective on the date of formation is not considered a change for purposes of this limitation. How to file past tax returns For more information and exceptions, see Regulations section 301. How to file past tax returns 7701-3(c) and the Form 8832 instructions. How to file past tax returns An election to change classification can have significant tax consequences based on the following transactions that are deemed to occur as a result of the election. How to file past tax returns Partnership to corporation. How to file past tax returns   An election to change classification from a partnership to a corporation will be treated as if the partnership contributed all of its assets and liabilities to the corporation in exchange for stock and the partnership then immediately liquidated by distributing the stock to its partners. How to file past tax returns   For more information, see Partnership Distributions in Publication 541 and Property Exchanged for Stock in Publication 542. How to file past tax returns Corporation to partnership. How to file past tax returns   An election to change classification from a corporation to a partnership will be treated as if the corporation distributed all of its assets and liabilities to its shareholders in liquidation and the shareholders then immediately contributed all of the distributed assets and liabilities to a new partnership. How to file past tax returns   For more information, see Contribution of Property in Publication 541 and Distributions to Shareholders in Publication 542. How to file past tax returns Corporation to disregarded entity. How to file past tax returns   An election to change classification from a corporation to a disregarded entity will be treated as if the corporation distributed all of its assets and liabilities to its single owner in liquidation. How to file past tax returns   For more information, see Distributions to Shareholders in Publication 542. How to file past tax returns Disregarded entity to corporation. How to file past tax returns   An election to change classification from a disregarded entity to a corporation will be treated as if the owner of the disregarded entity contributed all of the assets and liabilities to the corporation in exchange for stock. How to file past tax returns   For more information, see Property Exchanged for Stock in Publication 542. How to file past tax returns How To Get More Information This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. How to file past tax returns Internal Revenue Service You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. How to file past tax returns By selecting the method that is best for you, you will have quick and easy access to tax help. How to file past tax returns Contacting your Taxpayer Advocate. How to file past tax returns   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. How to file past tax returns   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. How to file past tax returns You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. How to file past tax returns You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. How to file past tax returns For more information, go to www. How to file past tax returns irs. How to file past tax returns gov/advocate. How to file past tax returns Low Income Taxpayer Clinics (LITCs). How to file past tax returns   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. How to file past tax returns The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. How to file past tax returns Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. How to file past tax returns It is available at www. How to file past tax returns irs. How to file past tax returns gov or at your local IRS office. How to file past tax returns Small business workshops. How to file past tax returns   Small business workshops are designed to help the small business owner understand and fulfill their federal tax responsibilities. How to file past tax returns Workshops are sponsored and presented by IRS partners who are federal tax specialists. How to file past tax returns Workshop topics vary from a general overview of taxes to more specific topics such as recordkeeping and retirement plans. How to file past tax returns Although most are free, some workshops have fees associated with them. How to file past tax returns Any fees charged for a workshop are paid to the sponsoring organization, not the IRS. How to file past tax returns   For more information, visit www. How to file past tax returns irs. How to file past tax returns gov/businesses/small. How to file past tax returns Subscribe to e-news for small businesses. How to file past tax returns   Join the e-News for Small Businesses mailing list to receive updates, reminders, and other information useful to small business owners and self employed individuals. How to file past tax returns Visit the website at www. How to file past tax returns irs. How to file past tax returns gov/businesses/small and click on “Subscribe to e-News. How to file past tax returns ” Free tax services. How to file past tax returns   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. How to file past tax returns It contains a list of free tax publications and describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. How to file past tax returns   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. How to file past tax returns Internet. How to file past tax returns You can access the IRS website at www. How to file past tax returns irs. How to file past tax returns gov 24 hours a day, 7 days a week, to: E-file your return. How to file past tax returns Find out about commercial tax preparation and e-file services available free to eligible taxpayers. How to file past tax returns Check the status of your refund. How to file past tax returns Go to www. How to file past tax returns irs. How to file past tax returns gov and click on Where's My Refund. How to file past tax returns Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. How to file past tax returns If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How to file past tax returns Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How to file past tax returns Download forms, instructions, and publications. How to file past tax returns Order IRS products online. How to file past tax returns Research your tax questions online. How to file past tax returns Search publications online by topic or keyword. How to file past tax returns View Internal Revenue Bulletins (IRBs) published in the last few years. How to file past tax returns Figure your withholding allowances using the withholding calculator online at www. How to file past tax returns irs. How to file past tax returns gov/individuals. How to file past tax returns Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. How to file past tax returns Sign up to receive local and national tax news by email. How to file past tax returns Get information on starting and operating a small business. How to file past tax returns Phone. How to file past tax returns Many services are available by phone. How to file past tax returns Ordering forms, instructions, and publications. How to file past tax returns Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. How to file past tax returns You should receive your order within 10 days. How to file past tax returns Asking tax questions. How to file past tax returns Call the IRS with your tax questions at 1-800-829-1040. How to file past tax returns Solving problems. How to file past tax returns You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. How to file past tax returns An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. How to file past tax returns Call your local Taxpayer Assistance Center for an appointment. How to file past tax returns To find the number, go to www. How to file past tax returns irs. How to file past tax returns gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to file past tax returns TTY/TDD equipment. How to file past tax returns If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. How to file past tax returns TeleTax topics. How to file past tax returns Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. How to file past tax returns Refund information. How to file past tax returns To check the status of your 2009 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). How to file past tax returns Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. How to file past tax returns If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How to file past tax returns Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How to file past tax returns Refunds are sent out weekly on Fridays. How to file past tax returns If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. How to file past tax returns Evaluating the quality of our telephone services. How to file past tax returns To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. How to file past tax returns One method is for a second IRS representative to listen in on or record random telephone calls. How to file past tax returns Another is to ask some callers to complete a short survey at the end of the call. How to file past tax returns Walk-in. How to file past tax returns Many products and services are available on a walk-in basis. How to file past tax returns Products. How to file past tax returns You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to file past tax returns Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. How to file past tax returns Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. How to file past tax returns Services. How to file past tax returns You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. How to file past tax returns An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. How to file past tax returns If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. How to file past tax returns No appointment is necessary—just walk in. How to file past tax returns If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. How to file past tax returns A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. How to file past tax returns If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. How to file past tax returns All other issues will be handled without an appointment. How to file past tax returns To find the number of your local office, go to www. How to file past tax returns irs. How to file past tax returns gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to file past tax returns Mail. How to file past tax returns You can send your order for forms, instructions, and publications to the address below. How to file past tax returns You should receive a response within 10 days after your request is received. How to file past tax returns Internal Revenue Service1201 N. How to file past tax returns Mitsubishi MotorwayBloomington, IL 61705–6613 DVD for tax products. How to file past tax returns You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. How to file past tax returns Prior-year forms, instructions, and publications. How to file past tax returns Tax Map: an electronic research tool and finding aid. How to file past tax returns Tax law frequently asked questions. How to file past tax returns Tax Topics from the IRS telephone response system. How to file past tax returns Internal Revenue Code—Title 26 of the U. How to file past tax returns S. How to file past tax returns Code. How to file past tax returns Fill-in, print, and save features for most tax forms. How to file past tax returns Internal Revenue Bulletins. How to file past tax returns Toll-free and email technical support. How to file past tax returns Two releases during the year. How to file past tax returns – The first release will ship the beginning of January. How to file past tax returns – The final release will ship the beginning of March. How to file past tax returns Purchase the DVD from National Technical Information Service (NTIS) at www. How to file past tax returns irs. How to file past tax returns gov/cdorders for $30 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the DVD for $30 (plus a $6 handling fee). How to file past tax returns Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. How to file past tax returns The SBA also has publications and videos on a variety of business topics. How to file past tax returns The following briefly describes assistance provided by the SBA. How to file past tax returns Small Business Development Centers (SBDCs). How to file past tax returns   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. How to file past tax returns Help is available when beginning, improving, or expanding a small business. How to file past tax returns Business Information Centers (BICs). How to file past tax returns   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. How to file past tax returns BICs also offer one-on-one assistance. How to file past tax returns Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. How to file past tax returns Service Corps of Retired Executives (SCORE). How to file past tax returns   SCORE provides small business counseling and training to current and prospective small business owners. How to file past tax returns SCORE is made up of current and former business people who offer their expertise and knowledge to help people start, manage, and expand a small business. How to file past tax returns SCORE also offers a variety of small business workshops. How to file past tax returns    Internet. How to file past tax returns You can visit the SBA website at www. How to file past tax returns sba. How to file past tax returns gov. How to file past tax returns While visiting the SBA website, you can find a variety of information of interest to small business owners. How to file past tax returns    Phone. How to file past tax returns Call the SBA Answer Desk at 1-800-UASK-SBA (1-800-827-5722) for general information about programs available to assist small business owners. How to file past tax returns    Walk-in. How to file past tax returns You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. How to file past tax returns To find the location nearest you, visit the SBA website or call the SBA Answer Desk. How to file past tax returns Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. How to file past tax returns Most of these are available from the Superintendent of Documents at the Government Printing Office. How to file past tax returns You can get information and order these publications and pamphlets in several ways. How to file past tax returns Internet. How to file past tax returns You can visit the GPO website at www. How to file past tax returns access. How to file past tax returns gpo. How to file past tax returns gov. How to file past tax returns Mail. How to file past tax returns Write to the GPO at the following address. How to file past tax returns Superintendent of DocumentsU. How to file past tax returns S. How to file past tax returns Government Printing OfficeP. How to file past tax returns O. How to file past tax returns Box 979050St. How to file past tax returns Louis, MO 63917-9000 Phone. How to file past tax returns Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC area. How to file past tax returns Prev  Up  Next   Home   More Online Publications