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

Hr Block Tax Filing

Free Income Tax Filing For SeniorsFree Federal TaxesFiling For Tax ExtensionFiling 2012 Tax Return Late2011 Amended Tax Form1040nr Tax CalculatorFile State Tax Return Free1040nr Ez Online Filing2012 State Tax Forms2010 Turbotax DownloadTurbotax Military Free FileAmended TaxWww Irs Gov Form1040aFree Tax Filing Online For MilitaryHr Block Tax PreparationAmended Tax ReturnState Taxes OnlineCompare State Income TaxesHow To Fill Out Amended Tax ReturnFree State Income TaxForm1040x1040ezHow Do I Amend My 2012 Tax Return OnlineFree Tax UsaNeed To File 2011 TaxesHow To File Late Taxes 2012Back TaxHow Can I File My 2012 Taxes Online For FreeFree Tax Filing 20112014 1040ez FormsTax Planning Us 2006 Taxes1040 Ez 2013 Tax FormWhat If I Didn T File Taxes In 2011State Taxes Online For Free2009 Tax Forms DownloadHow To File Taxes When Self EmployedFree Tax File 20101040ez 2012 Tax FormFree State Returns Taxes FilingFree Tax Act 2012

Hr Block Tax Filing

Hr block tax filing 5. Hr block tax filing   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics 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. Hr block tax filing Free help with your tax return. Hr block tax filing   You can get free help preparing your return nationwide from IRS-certified volunteers. Hr block tax filing The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Hr block tax filing The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Hr block tax filing 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. Hr block tax filing In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Hr block tax filing To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Hr block tax filing gov, download the IRS2Go app, or call 1-800-906-9887. Hr block tax filing   As part of the TCE program, AARP offers the Tax-Aide counseling program. Hr block tax filing To find the nearest AARP Tax-Aide site, visit AARP's website at www. Hr block tax filing aarp. Hr block tax filing org/money/taxaide or call 1-888-227-7669. Hr block tax filing For more information on these programs, go to IRS. Hr block tax filing gov and enter “VITA” in the search box. Hr block tax filing Internet. Hr block tax filing    IRS. Hr block tax filing gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Hr block tax filing Download the free IRS2Go app from the iTunes app store or from Google Play. Hr block tax filing 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. Hr block tax filing Check the status of your 2013 refund with the Where's My Refund? application on IRS. Hr block tax filing gov or download the IRS2Go app and select the Refund Status option. Hr block tax filing The IRS issues more than 9 out of 10 refunds in less than 21 days. Hr block tax filing 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. Hr block tax filing You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Hr block tax filing The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Hr block tax filing Use the Interactive Tax Assistant (ITA) to research your tax questions. Hr block tax filing No need to wait on the phone or stand in line. Hr block tax filing 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. Hr block tax filing When you reach the response screen, you can print the entire interview and the final response for your records. Hr block tax filing New subject areas are added on a regular basis. Hr block tax filing  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Hr block tax filing gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Hr block tax filing You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Hr block tax filing The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Hr block tax filing 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. Hr block tax filing 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. Hr block tax filing You can also ask the IRS to mail a return or an account transcript to you. Hr block tax filing Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Hr block tax filing gov or by calling 1-800-908-9946. Hr block tax filing Tax return and tax account transcripts are generally available for the current year and the past three years. Hr block tax filing Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Hr block tax filing Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Hr block tax filing 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. Hr block tax filing Check the status of your amended return using Where's My Amended Return? Go to IRS. Hr block tax filing gov and enter Where's My Amended Return? in the search box. Hr block tax filing You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Hr block tax filing It can take up to 3 weeks from the date you mailed it to show up in our system. Hr block tax filing Make a payment using one of several safe and convenient electronic payment options available on IRS. Hr block tax filing gov. Hr block tax filing Select the Payment tab on the front page of IRS. Hr block tax filing gov for more information. Hr block tax filing Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Hr block tax filing Figure your income tax withholding with the IRS Withholding Calculator on IRS. Hr block tax filing gov. Hr block tax filing 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. Hr block tax filing Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Hr block tax filing gov. Hr block tax filing Request an Electronic Filing PIN by going to IRS. Hr block tax filing gov and entering Electronic Filing PIN in the search box. Hr block tax filing Download forms, instructions and publications, including accessible versions for people with disabilities. Hr block tax filing Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Hr block tax filing gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Hr block tax filing An employee can answer questions about your tax account or help you set up a payment plan. Hr block tax filing Before you visit, check the Office Locator on IRS. Hr block tax filing gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Hr block tax filing If you have a special need, such as a disability, you can request an appointment. Hr block tax filing Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Hr block tax filing Apply for an Employer Identification Number (EIN). Hr block tax filing Go to IRS. Hr block tax filing gov and enter Apply for an EIN in the search box. Hr block tax filing Read the Internal Revenue Code, regulations, or other official guidance. Hr block tax filing Read Internal Revenue Bulletins. Hr block tax filing Sign up to receive local and national tax news and more by email. Hr block tax filing Just click on “subscriptions” above the search box on IRS. Hr block tax filing gov and choose from a variety of options. Hr block tax filing    Phone. Hr block tax filing You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Hr block tax filing Download the free IRS2Go app from the iTunes app store or from Google Play. Hr block tax filing Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Hr block tax filing gov, or download the IRS2Go app. Hr block tax filing 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. Hr block tax filing The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Hr block tax filing Most VITA and TCE sites offer free electronic filing. Hr block tax filing Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Hr block tax filing Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Hr block tax filing 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. Hr block tax filing 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. Hr block tax filing The IRS issues more than 9 out of 10 refunds in less than 21 days. Hr block tax filing Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Hr block tax filing 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. Hr block tax filing The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Hr block tax filing Note, the above information is for our automated hotline. Hr block tax filing 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. Hr block tax filing Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Hr block tax filing You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Hr block tax filing It can take up to 3 weeks from the date you mailed it to show up in our system. Hr block tax filing 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). Hr block tax filing You should receive your order within 10 business days. Hr block tax filing Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Hr block tax filing 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. Hr block tax filing Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Hr block tax filing The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Hr block tax filing These individuals can also contact the IRS through relay services such as the Federal Relay Service. Hr block tax filing    Walk-in. Hr block tax filing You can find a selection of forms, publications and services — in-person. Hr block tax filing Products. Hr block tax filing You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Hr block tax filing Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Hr block tax filing Services. Hr block tax filing You can walk in to your local TAC for face-to-face tax help. Hr block tax filing An employee can answer questions about your tax account or help you set up a payment plan. Hr block tax filing Before visiting, use the Office Locator tool on IRS. Hr block tax filing gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Hr block tax filing    Mail. Hr block tax filing You can send your order for forms, instructions, and publications to the address below. Hr block tax filing You should receive a response within 10 business days after your request is received. Hr block tax filing Internal Revenue Service 1201 N. Hr block tax filing Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Hr block tax filing The Taxpayer Advocate Service (TAS) is your voice at the IRS. Hr block tax filing Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Hr block tax filing   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Hr block tax filing 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. Hr block tax filing You face (or your business is facing) an immediate threat of adverse action. Hr block tax filing You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Hr block tax filing   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. Hr block tax filing Here's why we can help: TAS is an independent organization within the IRS. Hr block tax filing Our advocates know how to work with the IRS. Hr block tax filing Our services are free and tailored to meet your needs. Hr block tax filing We have offices in every state, the District of Columbia, and Puerto Rico. Hr block tax filing   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 Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Hr block tax filing   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Hr block tax filing If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Hr block tax filing 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. Hr block tax filing Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Hr block tax filing Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Hr block tax filing Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Tax Relief for Victims of Tropical Storm Maria in Puerto Rico

SP-FL-2011-15, Oct. 19, 2011

MIAMI — Victims of Tropical Storm Maria that began on Sept. 8, 2011 in parts of Puerto Rico may qualify for tax relief from the Internal Revenue Service.

The President has declared the following municipalities a federal disaster area: Juana Díaz, Naguabo and Yabucoa. Individuals who reside or have a business in these municipalities may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Sept. 8, and on or before Nov. 7, have been postponed to Nov. 7, 2011. This includes previously obtained extensions to file 2010 returns and the estimated tax payment for the third quarter, normally due Sept. 15.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Sept. 8, and on or before Sept. 23, as long as the deposits are made by Sept. 23, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The municipalities listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Nov. 7 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Sept. 8 and on or before Nov. 7.

The IRS also gives affected taxpayers until Nov. 7 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Sept. 8 and on or before Nov. 7.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Sept. 8 and on or before Sept. 23 provided the taxpayer makes these deposits by Sept. 23.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Puerto Rico/Tropical Storm Maria” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 18-Mar-2014

The Hr Block Tax Filing

Hr block tax filing Index A Absence, temporary, Temporary absences. Hr block tax filing Address, change of, Reminders Aliens (see Nonresident aliens) Alimony, Alimony. Hr block tax filing , Alimony, Instruments Executed Before 1985 Community income, Alimony (Community Income) Fees paid for getting, Fees for getting alimony. Hr block tax filing No exemption for spouse, Alimony paid. Hr block tax filing Annual exclusion, gift tax, Annual exclusion. Hr block tax filing Annulment decrees Absolute decree, Ending the Marital Community Amended return required, Unmarried persons. Hr block tax filing Considered unmarried, Unmarried persons. Hr block tax filing Archer MSA, Archer medical savings account (MSA). Hr block tax filing Assistance (see Tax help) B Basis Property received in settlement, Basis of property received. Hr block tax filing Benefits paid under QDROs, Benefits paid to a child or other dependent. Hr block tax filing , Benefits paid to a spouse or former spouse. Hr block tax filing Birth of dependent, Death or birth. Hr block tax filing C Change of address, Reminders Change of name, Reminders Change of withholding, Reminders Child custody, Custodial parent and noncustodial parent. Hr block tax filing Child support Alimony, difference from, Child support. Hr block tax filing Clearly associated with contingency, Clearly associated with a contingency. Hr block tax filing Contingency relating to child, Contingency relating to your child. Hr block tax filing Payment specifically designated as, Specifically designated as child support. Hr block tax filing Child support under pre-1985 agreement, Child support under pre-1985 agreement. Hr block tax filing Child tax credit, Exemptions for Dependents Children Birth of child Head of household, qualifying person to file as, Death or birth. Hr block tax filing Claiming parent, when child is head of household, Special rule for parent. Hr block tax filing Custody of, Custodial parent and noncustodial parent. Hr block tax filing Death of child Head of household, qualifying person to file as, Death or birth. Hr block tax filing Photographs of missing children, Reminders Community income, Community Income, Alimony (Community Income) Community property, Community Property, Alimony (Community Income) (see also Community income) Ending the marital community, Ending the Marital Community Laws disregarded, Certain community income not treated as community income by one spouse. Hr block tax filing States, Community property states. Hr block tax filing Costs of getting divorce, Costs of Getting a Divorce Fees for tax advice, Fees for tax advice. Hr block tax filing Nondeductible expenses, Nondeductible expenses. Hr block tax filing Custody of child, Custodial parent and noncustodial parent. Hr block tax filing D Death of dependent, Death or birth. Hr block tax filing Death of recipient spouse. Hr block tax filing , Alimony Requirements Debts of spouse Refund applied to, Tax refund applied to spouse's debts. Hr block tax filing Deductions Alimony paid, Deducting alimony paid. Hr block tax filing Alimony recapture, Deducting the recapture. Hr block tax filing Limits on IRAs, IRA contribution and deduction limits. Hr block tax filing Marital, Marital deduction. Hr block tax filing Dependents Exemption for, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Qualifying child, Exemptions for Dependents Qualifying child (Table 3), Table 3. Hr block tax filing Overview of the Rules for Claiming an Exemption for a Dependent Qualifying relative, Exemptions for Dependents Qualifying relative (Table 3), Table 3. Hr block tax filing Overview of the Rules for Claiming an Exemption for a Dependent Social security numbers, Reminders Divorce decrees Absolute decree, Ending the Marital Community Amended, Amended instrument. Hr block tax filing Costs of getting, Costs of Getting a Divorce Defined for purposes of alimony, Divorce or separation instrument. Hr block tax filing Invalid, Invalid decree. Hr block tax filing Unmarried persons, Unmarried persons. Hr block tax filing Divorced parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Child custody, Custodial parent and noncustodial parent. Hr block tax filing Domestic relations orders (see Qualified domestic relations orders (QDROs)) Domicile, Community Income E Earned income, Earned income. Hr block tax filing Equitable relief (see Relief from joint liability) Estimated tax, Tax Withholding and Estimated Tax Joint payments, Joint estimated tax payments. Hr block tax filing Exemptions, Exemptions, Special Rule for Qualifying Child of More Than One Person Dependents, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Personal, Personal Exemptions Spouse, Exemption for Your Spouse F Fees for tax advice, Fees for tax advice. Hr block tax filing Filing status, Filing Status, More information. Hr block tax filing Head of household, Requirements. Hr block tax filing Form 1040 Deducting alimony paid, Deducting alimony paid. Hr block tax filing Reporting alimony received, Reporting alimony received. Hr block tax filing Form 1040X Annulment, decree of, Unmarried persons. Hr block tax filing Form 8332 Release of exemption to noncustodial parent, Written declaration. Hr block tax filing Form 8379 Injured spouse, Injured spouse. Hr block tax filing Form 8857 Innocent spouse relief, Relief from joint liability. Hr block tax filing Form W-4 Withholding, Tax Withholding and Estimated Tax Form W-7 Individual taxpayer identification number (ITIN), Reminders Former spouse Defined for purposes of alimony, Spouse or former spouse. Hr block tax filing Free tax services, How To Get Tax Help G Gift tax, Gift Tax on Property Settlements, Annual exclusion. Hr block tax filing , Gift Tax Return H Head of household, Head of Household Health savings accounts (HSAs), Health savings account (HSA). Hr block tax filing Help (see Tax help) Home owned jointly Alimony payments for, Payments for jointly-owned home. Hr block tax filing Expenses for, as alimony (Table 4), Table 4. Hr block tax filing Expenses for a Jointly-Owned Home Sale of, Sale of home. Hr block tax filing HSAs (Health savings accounts), Health savings account (HSA). Hr block tax filing I Identification number, Reminders Income, Community Income (see also Community income) Alimony received, Reporting alimony received. Hr block tax filing Individual retirement arrangements (IRAs), Individual Retirement Arrangements, IRA contribution and deduction limits. Hr block tax filing Individual taxpayer identification numbers (ITINs), Reminders Injured spouse, Injured spouse. Hr block tax filing Innocent spouse relief, Relief from joint liability. Hr block tax filing Insurance premiums, Life insurance premiums. Hr block tax filing Invalid decree, Invalid decree. Hr block tax filing IRAs (Individual retirement arrangements), Individual Retirement Arrangements, IRA contribution and deduction limits. Hr block tax filing Itemized deductions on separate returns, Itemized deductions. Hr block tax filing ITINs (Individual taxpayer identification numbers), Reminders J Joint liability Relief from, Reminders, Relief from joint liability. Hr block tax filing Joint returns, Married Filing Jointly Change from separate return, Joint return after separate returns. Hr block tax filing Change to separate return, Separate returns after joint return. Hr block tax filing Divorced taxpayers, Divorced taxpayers. Hr block tax filing Exemption for spouse, Joint return. Hr block tax filing Joint and individual liability, Joint and individual liability. Hr block tax filing Relief from joint liability, Relief from joint liability. Hr block tax filing Signing, Signing a joint return. Hr block tax filing Jointly-owned home Alimony payments for, Payments for jointly-owned home. Hr block tax filing Expenses for, as alimony (Table 4), Table 4. Hr block tax filing Expenses for a Jointly-Owned Home Sale of, Sale of Jointly-Owned Property, Sale of home. Hr block tax filing K Kidnapped child Head of household status and, Kidnapped child. Hr block tax filing L Liability for taxes (see Relief from joint liability) Life insurance premiums as alimony, Life insurance premiums. Hr block tax filing M Marital community, ending, Ending the Marital Community Marital status, Marital status. Hr block tax filing Married persons, Married persons. Hr block tax filing Medical savings accounts (MSAs), Archer medical savings account (MSA). Hr block tax filing Missing children, photographs of, Reminders More information (see Tax help) Mortgage payments as alimony, Payments for jointly-owned home. Hr block tax filing MSAs (Medical savings accounts), Archer medical savings account (MSA). Hr block tax filing N Name, change of, Reminders Nondeductible expenses, Nondeductible expenses. Hr block tax filing Nonresident aliens Joint returns, Nonresident alien. Hr block tax filing Withholding, Withholding on nonresident aliens. Hr block tax filing P Parent Head of household, claim for, Special rule for parent. Hr block tax filing Parents, divorced or separated, Children of Divorced or Separated Parents (or Parents Who Live Apart) Personal exemptions, Personal Exemptions Phaseout of Exemptions, Phaseout of Exemptions Property settlements, Property Settlements, Sale of home. Hr block tax filing Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order, Benefits paid to a child or other dependent. Hr block tax filing , Benefits paid to a spouse or former spouse. Hr block tax filing Qualifying child, exemption for, Exemptions for Dependents Qualifying child, exemption for (Table 3), Table 3. Hr block tax filing Overview of the Rules for Claiming an Exemption for a Dependent Qualifying person, head of household, Qualifying person. Hr block tax filing Table 2, Table 2. Hr block tax filing Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Qualifying relative, exemption for, Exemptions for Dependents Qualifying relative, exemption for (Table 3), Table 3. Hr block tax filing Overview of the Rules for Claiming an Exemption for a Dependent R Recapture of alimony, Recapture of Alimony Refunds Injured spouse, community property, Injured spouse. Hr block tax filing Spouse's debts, applied to, Tax refund applied to spouse's debts. Hr block tax filing Release of exemption to noncustodial parent, Written declaration. Hr block tax filing Revocation, Revocation of release of claim to an exemption. Hr block tax filing Relief from joint liability, Reminders, Relief from joint liability. Hr block tax filing Relief from separate return liability Community income, Relief from liability arising from community property law. Hr block tax filing Reporting requirements Alimony received, Reporting alimony received. Hr block tax filing Returns Amended return required, Unmarried persons. Hr block tax filing Joint (see Joint returns) Separate (see Separate returns) Rollovers, Rollovers. Hr block tax filing S Sales of jointly-owned property, Sale of Jointly-Owned Property Section 1041 election, Basis of property received. Hr block tax filing Separate maintenance decrees, Unmarried persons. Hr block tax filing , Divorce or separation instrument. Hr block tax filing , Ending the Marital Community Separate returns, Married Filing Separately Change to or from joint return, Joint return after separate returns. Hr block tax filing Community or separate income, Community or separate income. Hr block tax filing Exemption for spouse, Separate return. Hr block tax filing Itemized deductions, Itemized deductions. Hr block tax filing Relief from liability, Relief from liability arising from community property law. Hr block tax filing Separate liability, Separate liability. Hr block tax filing Tax consequences, Separate returns may give you a higher tax. Hr block tax filing Separated parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Separation agreements, Ending the Marital Community Defined for purposes of alimony, Divorce or separation instrument. Hr block tax filing Separation of liability (see Relief from joint liability) Settlement of property (see Property settlements) Social security benefits, Social security benefits. Hr block tax filing Social security numbers (SSNs) Alimony recipient's number required, Alimony Dependents, Reminders Spousal IRA, Spousal IRA. Hr block tax filing Spouse Defined for purposes of alimony, Spouse or former spouse. Hr block tax filing Refund applied to debts, Tax refund applied to spouse's debts. Hr block tax filing Statute of limitations Amended return, Unmarried persons. Hr block tax filing Injured spouse allocation, Injured spouse. Hr block tax filing T Tables and figures Exemption for dependents (Table 3), Table 3. Hr block tax filing Overview of the Rules for Claiming an Exemption for a Dependent Itemized deductions on separate returns (Table 1), Table 1. Hr block tax filing Itemized Deductions on Separate Returns Jointly-owned home, expenses for, as alimony (Table 4), Table 4. Hr block tax filing Expenses for a Jointly-Owned Home Property transferred pursuant to divorce (Table 5), Table 5. Hr block tax filing Property Transferred Pursuant to Divorce Qualifying person for head of household (Table 2), Table 2. Hr block tax filing Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Tax advice fees, Fees for tax advice. Hr block tax filing Tax help, How To Get Tax Help Tax withholding (see Withholding) Taxpayer Advocate, The Taxpayer Advocate Service is Here to Help You. Hr block tax filing Taxpayer identification numbers, Reminders Third parties Alimony payments to, Payments to a third party. Hr block tax filing , Payments to a third party. Hr block tax filing Property settlements, transfers to, Transfers to third parties. Hr block tax filing Tiebreaker rules, Tiebreaker rules. Hr block tax filing TTY/TDD information, How To Get Tax Help U Underpayment of alimony, Underpayment. Hr block tax filing Unmarried persons, Unmarried persons. Hr block tax filing W Withholding Change of, Reminders, Tax Withholding and Estimated Tax Nonresident aliens, Withholding on nonresident aliens. Hr block tax filing Worksheets Recapture of alimony (Worksheet 1), How to figure and report the recapture. Hr block tax filing Prev  Up     Home   More Online Publications