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Turbotax 2008 Free Edition

Www.taxact.comFree Tax Filing 2011Block At Home1040 Ez E FileIt 1040xFiling Late TaxesH&r Block AdvantageI Need The 1040x Form2010 Free Tax FilingHow To File State Taxes For Free OnlineE File State Taxes Only1040 Ez Tax ReturnTax Cut SoftwareFreetaxusa 2012StatetaxesTax Filing Deadline 20101040 Easy FormWww 1040 ComHow To Amend A Tax Return1040x 2012 FormI Want To File My State Taxes Online For FreeTax Calculator 2012File Previous Years TaxesHow To File An Amended Tax Return For 20091040a Or 1040ezForm1040x2012 Ez Tax Form2012 Tax Form 1040aIrs Tax Forms 2012State Tax Filing FreeFree Turbo Tax 2008Filing State Taxes Online For FreeH&r Block 1040ezH&r Blocks1040ez 20131040nr 2011State Income Tax FormsFree Tax ServicesCan I File 2010 Taxes In 2012Extension

Turbotax 2008 Free Edition

Turbotax 2008 free edition Part Two -   Income The eight chapters in this part discuss many kinds of income. Turbotax 2008 free edition They explain which income is and is not taxed. Turbotax 2008 free edition See Part Three for information on gains and losses you report on Form 8949 and Schedule D (Form 1040) and for information on selling your home. Turbotax 2008 free edition Table of Contents 5. Turbotax 2008 free edition   Wages, Salaries, and Other EarningsReminder Introduction Useful Items - You may want to see: Employee CompensationBabysitting. Turbotax 2008 free edition Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits 6. Turbotax 2008 free edition   Tip IncomeIntroduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. Turbotax 2008 free edition Reporting Tips to Your EmployerElectronic tip statement. Turbotax 2008 free edition Final report. Turbotax 2008 free edition Reporting Tips on Your Tax Return Allocated Tips 7. Turbotax 2008 free edition   Interest IncomeReminder Introduction Useful Items - You may want to see: General InformationSSN for joint account. Turbotax 2008 free edition Custodian account for your child. Turbotax 2008 free edition Penalty for failure to supply SSN. Turbotax 2008 free edition Reporting backup withholding. Turbotax 2008 free edition Savings account with parent as trustee. Turbotax 2008 free edition Interest not reported on Form 1099-INT. Turbotax 2008 free edition Nominees. Turbotax 2008 free edition Incorrect amount. Turbotax 2008 free edition Information reporting requirement. Turbotax 2008 free edition Taxable InterestInterest subject to penalty for early withdrawal. Turbotax 2008 free edition Money borrowed to invest in certificate of deposit. Turbotax 2008 free edition U. Turbotax 2008 free edition S. Turbotax 2008 free edition Savings Bonds Education Savings Bond Program U. Turbotax 2008 free edition S. Turbotax 2008 free edition Treasury Bills, Notes, and Bonds Bonds Sold Between Interest Dates Insurance State or Local Government Obligations Original Issue Discount (OID) When To Report Interest IncomeConstructive receipt. Turbotax 2008 free edition How To Report Interest IncomeSchedule B (Form 1040A or 1040). Turbotax 2008 free edition Reporting tax-exempt interest. Turbotax 2008 free edition U. Turbotax 2008 free edition S. Turbotax 2008 free edition savings bond interest previously reported. Turbotax 2008 free edition 8. Turbotax 2008 free edition   Dividends and Other DistributionsReminder Introduction Useful Items - You may want to see: General InformationDividends not reported on Form 1099-DIV. Turbotax 2008 free edition Reporting tax withheld. Turbotax 2008 free edition Nominees. Turbotax 2008 free edition Ordinary DividendsQualified Dividends Dividends Used to Buy More Stock Money Market Funds Capital Gain DistributionsBasis adjustment. Turbotax 2008 free edition Nondividend DistributionsLiquidating Distributions Distributions of Stock and Stock Rights Other DistributionsInformation reporting requirement. Turbotax 2008 free edition Alternative minimum tax treatment. Turbotax 2008 free edition How To Report Dividend IncomeInvestment interest deducted. Turbotax 2008 free edition 9. Turbotax 2008 free edition   Rental Income and ExpensesIntroduction Useful Items - You may want to see: Rental Income Rental ExpensesVacant while listed for sale. Turbotax 2008 free edition Repairs and Improvements Other Expenses Property Changed to Rental Use Renting Part of Property Not Rented for Profit Personal Use of Dwelling Unit (Including Vacation Home)Example. Turbotax 2008 free edition Dividing Expenses Dwelling Unit Used as a Home Reporting Income and Deductions DepreciationChanging your accounting method to deduct unclaimed depreciation. Turbotax 2008 free edition Limits on Rental LossesAt-Risk Rules Passive Activity Limits How To Report Rental Income and ExpensesSchedule E (Form 1040) 10. Turbotax 2008 free edition   Retirement Plans, Pensions, and AnnuitiesWhat's New Reminder IntroductionThe General Rule. Turbotax 2008 free edition Individual retirement arrangements (IRAs). Turbotax 2008 free edition Civil service retirement benefits. Turbotax 2008 free edition Useful Items - You may want to see: General InformationIn-plan rollovers to designated Roth accounts. Turbotax 2008 free edition How To Report Cost (Investment in the Contract) Taxation of Periodic PaymentsExclusion limited to cost. Turbotax 2008 free edition Exclusion not limited to cost. Turbotax 2008 free edition Simplified Method Taxation of Nonperiodic PaymentsLump-Sum Distributions RolloversIn-plan rollovers to designated Roth accounts. Turbotax 2008 free edition Special Additional TaxesTax on Early Distributions Tax on Excess Accumulation Survivors and Beneficiaries 11. Turbotax 2008 free edition   Social Security and Equivalent Railroad Retirement BenefitsIntroduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits 12. Turbotax 2008 free edition   Other IncomeIntroduction Useful Items - You may want to see: Bartering Canceled DebtsInterest included in canceled debt. Turbotax 2008 free edition Exceptions Host or Hostess Life Insurance ProceedsSurviving spouse. Turbotax 2008 free edition Endowment Contract Proceeds Accelerated Death Benefits Public Safety Officer Killed in the Line of Duty Partnership Income S Corporation Income RecoveriesItemized Deduction Recoveries Rents from Personal Property RepaymentsMethod 1. Turbotax 2008 free edition Method 2. Turbotax 2008 free edition RoyaltiesDepletion. Turbotax 2008 free edition Coal and iron ore. Turbotax 2008 free edition Sale of property interest. Turbotax 2008 free edition Part of future production sold. Turbotax 2008 free edition Unemployment BenefitsTypes of unemployment compensation. Turbotax 2008 free edition Governmental program. Turbotax 2008 free edition Repayment of unemployment compensation. Turbotax 2008 free edition Tax withholding. Turbotax 2008 free edition Repayment of benefits. Turbotax 2008 free edition Welfare and Other Public Assistance Benefits Other IncomeEmotional distress. Turbotax 2008 free edition Deduction for costs involved in unlawful discrimination suits. Turbotax 2008 free edition Energy conservation measure. Turbotax 2008 free edition Dwelling unit. Turbotax 2008 free edition Current income required to be distributed. Turbotax 2008 free edition Current income not required to be distributed. Turbotax 2008 free edition How to report. Turbotax 2008 free edition Losses. Turbotax 2008 free edition Grantor trust. Turbotax 2008 free edition Nonemployee compensation. Turbotax 2008 free edition Corporate director. Turbotax 2008 free edition Personal representatives. Turbotax 2008 free edition Manager of trade or business for bankruptcy estate. Turbotax 2008 free edition Notary public. Turbotax 2008 free edition Election precinct official. Turbotax 2008 free edition Difficulty-of-care payments. Turbotax 2008 free edition Maintaining space in home. Turbotax 2008 free edition Reporting taxable payments. Turbotax 2008 free edition Lotteries and raffles. Turbotax 2008 free edition Form W-2G. Turbotax 2008 free edition Reporting winnings and recordkeeping. Turbotax 2008 free edition Inherited pension or IRA. Turbotax 2008 free edition Employee awards or bonuses. Turbotax 2008 free edition Pulitzer, Nobel, and similar prizes. Turbotax 2008 free edition Payment for services. Turbotax 2008 free edition VA payments. Turbotax 2008 free edition Prizes. Turbotax 2008 free edition Strike and lockout benefits. Turbotax 2008 free edition Prev  Up  Next   Home   More Online Publications
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Understanding Your CP75D Notice

We’re auditing your tax return and we need documentation to verify the income and withholding you reported on your tax return. This may affect your eligibility for the Earned Income Credit (EIC), dependent exemption(s) and other refundable credits that you claimed. We are holding your refund pending the results of the audit.


What you need to do

  • Read the notice and the enclosed forms carefully. They explain the information you must send to us.
  • Provide copies of supporting documentation to verify the items we're auditing.
  • Complete the response form by indicating which items your supporting documentation addresses on the copies you're submitting and return the form with the documents you are submitting.

You may want to


Answers to Common Questions

Why was my return selected for audit?
While most returns are accepted as filed, some are selected for examination. The IRS examines (or audits) some federal tax returns to determine if income, expenses, and credits are reported accurately. The IRS selects returns for examination using various methods which include random sampling, computerized screening, and comparison of information received by the IRS such as Forms W-2 and 1099. Having your return selected for examination doesn't suggest you made an error or were dishonest.

Why are my wages being audited?
The amounts you reported on the wages and withholding lines of your tax return appear incorrect.

Can I claim the earned income credit for my fiancé’s child?
No. You must be married to the child’s parent during the tax year in question to receive EIC.

What do I need to send?
Refer to the applicable Form 886-H and Form 886-L you received with your notice. There is a separate form for each item being audited that explains what supporting documentation to send.

What if I can’t provide the requested documentation?
We’ll disallow the items being audited and send you an examination report that shows the proposed changes to your tax return.

What if I did not file a tax return claiming the items you are questioning and someone else is using my name and social security number?
Contact us at the number listed on the top right corner of your notice. You can also refer to the IRS Identity Theft resource page for more information.

Can I file my tax return while I am being audited?
Yes, you should continue to file all required tax returns before the due date to avoid additional penalties and interest.


Tips for next year

Avoid errors that can delay your refund or result in IRS denying your EITC claim. Find out the most common errors in claiming EITC here.

Page Last Reviewed or Updated: 07-Mar-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Turbotax 2008 Free Edition

Turbotax 2008 free edition 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. Turbotax 2008 free edition Equitable relief. Turbotax 2008 free edition Earned income. Turbotax 2008 free edition Trade or business income. Turbotax 2008 free edition Partnership income or loss. Turbotax 2008 free edition Separate property income. Turbotax 2008 free edition Social security benefits. Turbotax 2008 free edition Other income. Turbotax 2008 free edition 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. Turbotax 2008 free edition 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. Turbotax 2008 free edition You have only one domicile even if you have more than one home. Turbotax 2008 free edition 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. Turbotax 2008 free edition The question of your domicile is mainly a matter of your intention as indicated by your actions. Turbotax 2008 free edition You must be able to show that you intend a given place or state to be your permanent home. Turbotax 2008 free edition If you move into or out of a community property state during the year, you may or may not have community income. Turbotax 2008 free edition 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. Turbotax 2008 free edition Amount of time spent. Turbotax 2008 free edition    The amount of time spent in one place does not always explain the difference between home and domicile. Turbotax 2008 free edition A temporary home or residence may continue for months or years while a domicile may be established the first moment you occupy the property. Turbotax 2008 free edition Your intent is the determining factor in proving where you have your domicile. Turbotax 2008 free edition    Note. Turbotax 2008 free edition When this publication refers to where you live, it means your domicile. Turbotax 2008 free edition 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. Turbotax 2008 free edition 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. Turbotax 2008 free edition You each must attach your Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. Turbotax 2008 free edition 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. Turbotax 2008 free edition The following is a summary of the general rules. Turbotax 2008 free edition These rules are also shown in Table 1. Turbotax 2008 free edition Community property. Turbotax 2008 free edition    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. Turbotax 2008 free edition That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. Turbotax 2008 free edition That cannot be identified as separate property. Turbotax 2008 free edition Community income. Turbotax 2008 free edition    Generally, community income is income from: Community property. Turbotax 2008 free edition 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. Turbotax 2008 free edition Real estate that is treated as community property under the laws of the state where the property is located. Turbotax 2008 free edition Note Separate property. Turbotax 2008 free edition    Generally, separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). Turbotax 2008 free edition Money earned while domiciled in a noncommunity property state. Turbotax 2008 free edition 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). Turbotax 2008 free edition 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). Turbotax 2008 free edition 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. Turbotax 2008 free edition The part of property bought with separate funds, if part was bought with community funds and part with separate funds. Turbotax 2008 free edition Separate income. Turbotax 2008 free edition    Generally, income from separate property is the separate income of the spouse (or the registered domestic partner) who owns the property. Turbotax 2008 free edition    In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. Turbotax 2008 free edition Table 1. Turbotax 2008 free edition 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. Turbotax 2008 free edition (Includes the part of property bought with community property funds if part was bought with community funds and part with separate funds. Turbotax 2008 free edition ) That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. Turbotax 2008 free edition That cannot be identified as separate property. Turbotax 2008 free edition Separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). Turbotax 2008 free edition Money earned while domiciled in a noncommunity property state. Turbotax 2008 free edition Property either of you received as a gift or inherited separately during your marriage (or registered domestic partnership). Turbotax 2008 free edition Property bought with separate funds, or exchanged for separate property, during your marriage (or registered domestic partnership). Turbotax 2008 free edition 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. Turbotax 2008 free edition The part of property bought with separate funds, if part was bought with community funds and part with separate funds. Turbotax 2008 free edition Community income 1,2,3 is income from: Community property. Turbotax 2008 free edition 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. Turbotax 2008 free edition Real estate that is treated as community property under the laws of the state where the property is located. Turbotax 2008 free edition Separate income 1,2 is income from: Separate property which belongs to the spouse (or registered domestic partner) who owns the property. Turbotax 2008 free edition 1In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. Turbotax 2008 free edition 2Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year , later. Turbotax 2008 free edition In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. Turbotax 2008 free edition In other states, it is separate income. Turbotax 2008 free edition 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. Turbotax 2008 free edition See Community Property Laws Disregarded , later. Turbotax 2008 free edition 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. Turbotax 2008 free edition 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. Turbotax 2008 free edition See Community Property Laws Disregarded, later. Turbotax 2008 free edition Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year, later. Turbotax 2008 free edition In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. Turbotax 2008 free edition In other states, it is separate income. Turbotax 2008 free edition 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. Turbotax 2008 free edition Wages, earnings, and profits. Turbotax 2008 free edition    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. Turbotax 2008 free edition Dividends, interest, and rents. Turbotax 2008 free edition    Dividends, interest, and rents from community property are community income and must be evenly split. Turbotax 2008 free edition Dividends, interest, and rents from separate property are characterized in accordance with the discussion under Income from separate property , later. Turbotax 2008 free edition Example. Turbotax 2008 free edition 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. Turbotax 2008 free edition 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. Turbotax 2008 free edition Attach your Form 8958 to your Form 1040. Turbotax 2008 free edition Alimony received. Turbotax 2008 free edition    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. Turbotax 2008 free edition This is so because the payee spouse is already required to report half of the community income. Turbotax 2008 free edition See also Alimony paid , later. Turbotax 2008 free edition Gains and losses. Turbotax 2008 free edition    Gains and losses are classified as separate or community depending on how the property is held. Turbotax 2008 free edition For example, a loss on separate property, such as stock held separately, is a separate loss. Turbotax 2008 free edition 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. Turbotax 2008 free edition See Publication 544, Sales and Other Dispositions of Assets, for information on gains and losses. Turbotax 2008 free edition See Publication 547, Casualties, Disasters, and Thefts, for information on losses due to a casualty or theft. Turbotax 2008 free edition Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Turbotax 2008 free edition    There are several kinds of individual retirement arrangements (IRAs). Turbotax 2008 free edition They are traditional IRAs (including SEP-IRAs), SIMPLE IRAs, and Roth IRAs. Turbotax 2008 free edition IRAs and ESAs by law are deemed to be separate property. Turbotax 2008 free edition Therefore, taxable IRA and ESA distributions are separate property, even if the funds in the account would otherwise be community property. Turbotax 2008 free edition These distributions are wholly taxable to the spouse (or registered domestic partner) whose name is on the account. Turbotax 2008 free edition That spouse (or registered domestic partner) is also liable for any penalties and additional taxes on the distributions. Turbotax 2008 free edition Pensions. Turbotax 2008 free edition    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. Turbotax 2008 free edition See the example under Civil service retirement , later. Turbotax 2008 free edition These rules may vary between states. Turbotax 2008 free edition Check your state law. Turbotax 2008 free edition Lump-sum distributions. Turbotax 2008 free edition    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. Turbotax 2008 free edition For the 10-year tax option, you must disregard community property laws. Turbotax 2008 free edition For more information, see Publication 575, Pension and Annuity Income, and Form 4972, Tax on Lump-Sum Distributions. Turbotax 2008 free edition Civil service retirement. Turbotax 2008 free edition    For income tax purposes, community property laws apply to annuities payable under the Civil Service Retirement Act (CSRS) or Federal Employee Retirement System (FERS). Turbotax 2008 free edition   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. Turbotax 2008 free edition 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. Turbotax 2008 free edition   If a civil service annuity is a mixture of community income and separate income, it must be divided between the two kinds of income. Turbotax 2008 free edition 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. Turbotax 2008 free edition Example. Turbotax 2008 free edition Henry Wright retired this year after 30 years of civil service. Turbotax 2008 free edition He and his wife were domiciled in a community property state during the past 15 years. Turbotax 2008 free edition 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. Turbotax 2008 free edition If Mr. Turbotax 2008 free edition 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. Turbotax 2008 free edition Military retirement pay. Turbotax 2008 free edition    State community property laws apply to military retirement pay. Turbotax 2008 free edition 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. Turbotax 2008 free edition For example, military retirement pay for services performed during marriage and domicile in a community property state is community income. Turbotax 2008 free edition   Active military pay earned while married and domiciled in a community property state is also community income. Turbotax 2008 free edition This income is considered to be received half by the member of the Armed Forces and half by the spouse. Turbotax 2008 free edition Partnership income. Turbotax 2008 free edition    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. Turbotax 2008 free edition 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. Turbotax 2008 free edition Tax-exempt income. Turbotax 2008 free edition    For spouses, community income exempt from federal tax generally keeps its exempt status for both spouses. Turbotax 2008 free edition For example, under certain circumstances, income earned outside the United States is tax exempt. Turbotax 2008 free edition 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. Turbotax 2008 free edition Registered domestic partners should consult the particular exclusion provision to see if the exempt status applies to both. Turbotax 2008 free edition Income from separate property. Turbotax 2008 free edition    In some states, income from separate property is separate income. Turbotax 2008 free edition These states include Arizona, California, Nevada, New Mexico, and Washington. Turbotax 2008 free edition Other states characterize income from separate property as community income. Turbotax 2008 free edition These states include Idaho, Louisiana, Texas, and Wisconsin. Turbotax 2008 free edition Exemptions When you file separate returns, you must claim your own exemption amount for that year. Turbotax 2008 free edition (See your tax return instructions. Turbotax 2008 free edition ) You cannot divide the amount allowed as an exemption for a dependent between you and your spouse (or your registered domestic partner). Turbotax 2008 free edition 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. Turbotax 2008 free edition Example. Turbotax 2008 free edition Ron and Diane White have three dependent children and live in Nevada. Turbotax 2008 free edition If Ron and Diane file separately, only Ron can claim his own exemption, and only Diane can claim her own exemption. Turbotax 2008 free edition 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. Turbotax 2008 free edition They cannot each claim half of the total exemption amount for their three children. Turbotax 2008 free edition Deductions If you file separate returns, your deductions generally depend on whether the expenses involve community or separate income. Turbotax 2008 free edition Business and investment expenses. Turbotax 2008 free edition    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). Turbotax 2008 free edition Each of you is entitled to deduct one-half of the expenses on your separate returns. Turbotax 2008 free edition 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. Turbotax 2008 free edition    Other limits may also apply to business and investment expenses. Turbotax 2008 free edition For more information, see Publication 535, Business Expenses, and Publication 550, Investment Income and Expenses. Turbotax 2008 free edition Alimony paid. Turbotax 2008 free edition    Payments that may otherwise qualify as alimony are not deductible by the payer if they are the recipient spouse's part of community income. Turbotax 2008 free edition They are deductible as alimony only to the extent they are more than that spouse's part of community income. Turbotax 2008 free edition Example. Turbotax 2008 free edition You live in a community property state. Turbotax 2008 free edition You are separated but the special rules explained later under Spouses living apart all year do not apply. Turbotax 2008 free edition Under a written agreement, you pay your spouse $12,000 of your $20,000 total yearly community income. Turbotax 2008 free edition Your spouse receives no other community income. Turbotax 2008 free edition Under your state law, earnings of a spouse living separately and apart from the other spouse continue as community property. Turbotax 2008 free edition On your separate returns, each of you must report $10,000 of the total community income. Turbotax 2008 free edition In addition, your spouse must report $2,000 as alimony received. Turbotax 2008 free edition You can deduct $2,000 as alimony paid. Turbotax 2008 free edition IRA deduction. Turbotax 2008 free edition    Deductions for IRA contributions cannot be split between spouses (or registered domestic partners). Turbotax 2008 free edition The deduction for each spouse (or each registered domestic partner) is figured separately and without regard to community property laws. Turbotax 2008 free edition Personal expenses. Turbotax 2008 free edition   Expenses that are paid out of separate funds, such as medical expenses, are deductible by the spouse who pays them. Turbotax 2008 free edition If these expenses are paid from community funds, divide the deduction equally between you and your spouse. Turbotax 2008 free edition 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. Turbotax 2008 free edition Child tax credit. Turbotax 2008 free edition    You may be entitled to a child tax credit for each of your qualifying children. Turbotax 2008 free edition You must provide the name and identification number (usually the social security number) of each qualifying child on your return. Turbotax 2008 free edition See your tax return instructions for the maximum amount of the credit you can claim for each qualifying child. Turbotax 2008 free edition Limit on credit. Turbotax 2008 free edition    The credit is limited if your modified adjusted gross income (modified AGI) is above a certain amount. Turbotax 2008 free edition The amount at which the limitation (phaseout) begins depends on your filing status. Turbotax 2008 free edition Generally, your credit is limited to your tax liability unless you have three or more qualifying children. Turbotax 2008 free edition See your tax return instructions for more information. Turbotax 2008 free edition Self-employment tax. Turbotax 2008 free edition    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. Turbotax 2008 free edition The following rules only apply to persons married for federal tax purposes. Turbotax 2008 free edition Registered domestic partners report community income for self-employment tax purposes the same way they do for income tax purposes. Turbotax 2008 free edition Sole proprietorship. Turbotax 2008 free edition    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. Turbotax 2008 free edition Partnerships. Turbotax 2008 free edition    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. Turbotax 2008 free edition If both spouses are partners, any self-employment tax is allocated based on their distributive shares. Turbotax 2008 free edition Federal income tax withheld. Turbotax 2008 free edition    Report the credit for federal income tax withheld on community wages in the same manner as your wages. Turbotax 2008 free edition 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. Turbotax 2008 free edition Likewise, each registered domestic partner is entitled to credit for half the income tax withheld on those wages. Turbotax 2008 free edition Estimated tax payments. Turbotax 2008 free edition    In determining whether you must pay estimated tax, apply the estimated tax rules to your estimated income. Turbotax 2008 free edition These rules are explained in Publication 505. Turbotax 2008 free edition   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. Turbotax 2008 free edition   Whether you and your spouse pay estimated tax jointly or separately will not affect your choice of filing joint or separate income tax returns. Turbotax 2008 free edition   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. Turbotax 2008 free edition   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. Turbotax 2008 free edition   If you paid your estimated taxes separately, you get credit for only the estimated taxes you paid. Turbotax 2008 free edition Earned income credit. Turbotax 2008 free edition    You may be entitled to an earned income credit (EIC). Turbotax 2008 free edition You cannot claim this credit if your filing status is married filing separately. Turbotax 2008 free edition   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. Turbotax 2008 free edition That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. Turbotax 2008 free edition 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. Turbotax 2008 free edition The same rule applies to registered domestic partners. Turbotax 2008 free edition    This rule does not apply when determining your adjusted gross income (AGI) for the EIC. Turbotax 2008 free edition 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. Turbotax 2008 free edition   For more information about the EIC, see Publication 596, Earned Income Credit (EIC). Turbotax 2008 free edition Overpayments. Turbotax 2008 free edition    The amount of an overpayment on a joint return is allocated under the community property laws of the state in which you are domiciled. Turbotax 2008 free edition 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. Turbotax 2008 free edition 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. Turbotax 2008 free edition The portion allocated to the other spouse can be refunded. Turbotax 2008 free edition Community Property Laws Disregarded The following discussions are situations where special rules apply to community property and community income for spouses. Turbotax 2008 free edition These rules do not apply to registered domestic partners. Turbotax 2008 free edition Certain community income not treated as community income by one spouse. Turbotax 2008 free edition    Community property laws may not apply to an item of community income that you received but did not treat as community income. Turbotax 2008 free edition 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). Turbotax 2008 free edition Relief from liability arising from community property law. Turbotax 2008 free edition    You are not responsible for the tax relating to an item of community income if all the following conditions are met. Turbotax 2008 free edition You did not file a joint return for the tax year. Turbotax 2008 free edition You did not include an item of community income in gross income. Turbotax 2008 free edition 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. Turbotax 2008 free edition Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor. Turbotax 2008 free edition Your spouse's (or former spouse's) distributive share of partnership income. Turbotax 2008 free edition Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). Turbotax 2008 free edition Use the appropriate community property law to determine what is separate property. Turbotax 2008 free edition Any other income that belongs to your spouse (or former spouse) under community property law. Turbotax 2008 free edition You establish that you did not know of, and had no reason to know of, that community income. Turbotax 2008 free edition Under all facts and circumstances, it would not be fair to include the item of community income in your gross income. Turbotax 2008 free edition Requesting relief. Turbotax 2008 free edition    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. Turbotax 2008 free edition Equitable relief. Turbotax 2008 free edition    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. Turbotax 2008 free edition To request equitable relief, you must file Form 8857, Request for Innocent Spouse Relief. Turbotax 2008 free edition Also see Publication 971. Turbotax 2008 free edition Spousal agreements. Turbotax 2008 free edition    In some states a married couple may enter into an agreement that affects the status of property or income as community or separate property. Turbotax 2008 free edition Check your state law to determine how it affects you. Turbotax 2008 free edition Nonresident alien spouse. Turbotax 2008 free edition    If you are a U. Turbotax 2008 free edition S. Turbotax 2008 free edition citizen or resident alien and you choose to treat your nonresident alien spouse as a U. Turbotax 2008 free edition S. Turbotax 2008 free edition resident for tax purposes and you are domiciled in a community property state or country, use the community property rules. Turbotax 2008 free edition You must file a joint return for the year you make the choice. Turbotax 2008 free edition You can file separate returns in later years. Turbotax 2008 free edition For details on making this choice, see Publication 519, U. Turbotax 2008 free edition S. Turbotax 2008 free edition Tax Guide for Aliens. Turbotax 2008 free edition   If you are a U. Turbotax 2008 free edition S. Turbotax 2008 free edition citizen or resident alien and do not choose to treat your nonresident alien spouse as a U. Turbotax 2008 free edition S. Turbotax 2008 free edition resident for tax purposes, treat your community income as explained next under Spouses living apart all year. Turbotax 2008 free edition However, you do not have to meet the four conditions discussed there. Turbotax 2008 free edition Spouses living apart all year. Turbotax 2008 free edition    If you are married at any time during the calendar year, special rules apply for reporting certain community income. Turbotax 2008 free edition You must meet all the following conditions for these special rules to apply. Turbotax 2008 free edition You and your spouse lived apart all year. Turbotax 2008 free edition You and your spouse did not file a joint return for a tax year beginning or ending in the calendar year. Turbotax 2008 free edition You and/or your spouse had earned income for the calendar year that is community income. Turbotax 2008 free edition 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. Turbotax 2008 free edition Do not take into account transfers satisfying child support obligations or transfers of very small amounts or value. Turbotax 2008 free edition If all these conditions are met, you and your spouse must report your community income as discussed next. Turbotax 2008 free edition See also Certain community income not treated as community income by one spouse , earlier. Turbotax 2008 free edition Earned income. Turbotax 2008 free edition    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. Turbotax 2008 free edition Earned income is wages, salaries, professional fees, and other pay for personal services. Turbotax 2008 free edition   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. Turbotax 2008 free edition Trade or business income. Turbotax 2008 free edition    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. Turbotax 2008 free edition Partnership income or loss. Turbotax 2008 free edition    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. Turbotax 2008 free edition Separate property income. Turbotax 2008 free edition    Treat income from the separate property of one spouse as the income of that spouse. Turbotax 2008 free edition Social security benefits. Turbotax 2008 free edition    Treat social security and equivalent railroad retirement benefits as the income of the spouse who receives the benefits. Turbotax 2008 free edition Other income. Turbotax 2008 free edition    Treat all other community income, such as dividends, interest, rents, royalties, or gains, as provided under your state's community property law. Turbotax 2008 free edition Example. Turbotax 2008 free edition George and Sharon were married throughout the year but did not live together at any time during the year. Turbotax 2008 free edition Both domiciles were in a community property state. Turbotax 2008 free edition They did not file a joint return or transfer any of their earned income between themselves. Turbotax 2008 free edition 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. Turbotax 2008 free edition (Some states treat income from separate property as separate income—check your state law. Turbotax 2008 free edition ) Sharon did not take part in George's consulting business. Turbotax 2008 free edition Ordinarily, on their separate returns they would each report $30,500, half the total community income of $61,000 ($26,500 + $34,500). Turbotax 2008 free edition 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. Turbotax 2008 free edition They each report on their returns only their own earnings and other income, and their share of the interest income from community property. Turbotax 2008 free edition George reports $26,500 and Sharon reports $34,500. Turbotax 2008 free edition Other separated spouses. Turbotax 2008 free edition    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. Turbotax 2008 free edition In some states, income earned after separation but before a decree of divorce continues to be community income. Turbotax 2008 free edition In other states, it is separate income. Turbotax 2008 free edition End of the Community The marital community may end in several ways. Turbotax 2008 free edition When the marital community ends, the community assets (money and property) are divided between the spouses. Turbotax 2008 free edition Similarly, a registered domestic partnership may end in several ways and the community assets must be divided between the registered domestic partners. Turbotax 2008 free edition Death of spouse. Turbotax 2008 free edition    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. Turbotax 2008 free edition 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). Turbotax 2008 free edition Example. Turbotax 2008 free edition Bob and Ann owned community property that had a basis of $80,000. Turbotax 2008 free edition When Bob died, his and Ann's community property had an FMV of $100,000. Turbotax 2008 free edition One-half of the FMV of their community interest was includible in Bob's estate. Turbotax 2008 free edition The basis of Ann's half of the property is $50,000 after Bob died (half of the $100,000 FMV). Turbotax 2008 free edition The basis of the other half to Bob's heirs is also $50,000. Turbotax 2008 free edition   For more information about the basis of assets, see Publication 551, Basis of Assets. Turbotax 2008 free edition    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. Turbotax 2008 free edition See Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, for additional information. Turbotax 2008 free edition Divorce or separation. Turbotax 2008 free edition    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. Turbotax 2008 free edition For registered domestic partners, an unequal division of community property in a property settlement may result in a gain or loss. Turbotax 2008 free edition For information on the tax consequences of the division of property under a property settlement or divorce decree, see Publication 504. Turbotax 2008 free edition   Each spouse (or each registered domestic partner) is taxed on half the community income for the part of the year before the community ends. Turbotax 2008 free edition However, see Spouses living apart all year , earlier. Turbotax 2008 free edition Any income received after the community ends is separate income. Turbotax 2008 free edition This separate income is taxable only to the spouse (or the registered domestic partner) to whom it belongs. Turbotax 2008 free edition   An absolute decree of divorce or annulment ends the marital community in all community property states. Turbotax 2008 free edition 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. Turbotax 2008 free edition ” However, you should check your state law for exceptions. Turbotax 2008 free edition   A decree of legal separation or of separate maintenance may or may not end the marital community. Turbotax 2008 free edition The court issuing the decree may terminate the marital community and divide the property between the spouses. Turbotax 2008 free edition   A separation agreement may divide the community property between you and your spouse. Turbotax 2008 free edition It may provide that this property, along with future earnings and property acquired, will be separate property. Turbotax 2008 free edition This agreement may end the community. Turbotax 2008 free edition   In some states, the marital community ends when the spouses permanently separate, even if there is no formal agreement. Turbotax 2008 free edition Check your state law. Turbotax 2008 free edition   If you are a registered domestic partner, you should check your state law to determine when the community ends. Turbotax 2008 free edition 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. Turbotax 2008 free edition Those spouses must report their community income as explained in that discussion. Turbotax 2008 free edition Joint Return Versus Separate Returns Ordinarily, filing a joint return will give you a greater tax advantage than filing a separate return. Turbotax 2008 free edition But in some cases, your combined income tax on separate returns may be less than it would be on a joint return. Turbotax 2008 free edition This discussion concerning joint versus separate returns does not apply to registered domestic partners. Turbotax 2008 free edition The following rules apply if your filing status is married filing separately. Turbotax 2008 free edition You should itemize deductions if your spouse itemizes deductions, because you cannot claim the standard deduction. Turbotax 2008 free edition You cannot take the credit for child and dependent care expenses in most instances. Turbotax 2008 free edition You cannot take the earned income credit. Turbotax 2008 free edition You cannot exclude any interest income from qualified U. Turbotax 2008 free edition S. Turbotax 2008 free edition savings bonds that you used for higher education expenses. Turbotax 2008 free edition You cannot take the credit for the elderly or the disabled unless you lived apart from your spouse all year. Turbotax 2008 free edition 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. Turbotax 2008 free edition You cannot deduct interest paid on a qualified student loan. Turbotax 2008 free edition You cannot take the education credits. Turbotax 2008 free edition You may have a smaller child tax credit than you would on a joint return. Turbotax 2008 free edition You cannot take the exclusion or credit for adoption expenses in most instances. Turbotax 2008 free edition Figure your tax both on a joint return and on separate returns under the community property laws of your state. Turbotax 2008 free edition You can then compare the tax figured under both methods and use the one that results in less tax. Turbotax 2008 free edition 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. Turbotax 2008 free edition 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. Turbotax 2008 free edition 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. Turbotax 2008 free edition ). Turbotax 2008 free edition The same reporting rule applies to registered domestic partners. Turbotax 2008 free edition 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. Turbotax 2008 free edition 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. Turbotax 2008 free edition Form 8958 is used for married spouses in community property states who choose to file married filing separately. Turbotax 2008 free edition Form 8958 is also used for registered domestic partners who are domiciled in Nevada, Washington, or California. Turbotax 2008 free edition 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. Turbotax 2008 free edition Extension of time to file. Turbotax 2008 free edition    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. Turbotax 2008 free edition 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. Turbotax 2008 free edition 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. Turbotax 2008 free edition Free help with your tax return. Turbotax 2008 free edition    You can get free help preparing your return nationwide from IRS-certified volunteers. Turbotax 2008 free edition The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Turbotax 2008 free edition The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Turbotax 2008 free edition 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. Turbotax 2008 free edition In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Turbotax 2008 free edition To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Turbotax 2008 free edition gov, download the IRS2Go app, or call 1-800-906-9887. Turbotax 2008 free edition   As part of the TCE program, AARP offers the Tax-Aide counseling program. Turbotax 2008 free edition To find the nearest AARP Tax-Aide site, visit AARP's website at www. Turbotax 2008 free edition aarp. Turbotax 2008 free edition org/money/taxaide or call 1-888-227-7669. Turbotax 2008 free edition For more information on these programs, go to IRS. Turbotax 2008 free edition gov and enter “VITA” in the search box. Turbotax 2008 free edition Internet. Turbotax 2008 free edition    IRS. Turbotax 2008 free edition gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Turbotax 2008 free edition Download the free IRS2Go app from the iTunes app store or from Google Play. Turbotax 2008 free edition 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. Turbotax 2008 free edition Check the status of your 2013 refund with the Where's My Refund? application on IRS. Turbotax 2008 free edition gov or download the IRS2Go app and select the Refund Status option. Turbotax 2008 free edition The IRS issues more than 9 out of 10 refunds in less than 21 days. Turbotax 2008 free edition 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. Turbotax 2008 free edition You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Turbotax 2008 free edition The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Turbotax 2008 free edition Use the Interactive Tax Assistant (ITA) to research your tax questions. Turbotax 2008 free edition No need to wait on the phone or stand in line. Turbotax 2008 free edition 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. Turbotax 2008 free edition When you reach the response screen, you can print the entire interview and the final response for your records. Turbotax 2008 free edition New subject areas are added on a regular basis. Turbotax 2008 free edition  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Turbotax 2008 free edition gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Turbotax 2008 free edition You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Turbotax 2008 free edition The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Turbotax 2008 free edition 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. Turbotax 2008 free edition 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. Turbotax 2008 free edition You can also ask the IRS to mail a return or an account transcript to you. Turbotax 2008 free edition Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Turbotax 2008 free edition gov or by calling 1-800-908-9946. Turbotax 2008 free edition Tax return and tax account transcripts are generally available for the current year and the past three years. Turbotax 2008 free edition Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Turbotax 2008 free edition Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Turbotax 2008 free edition 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. Turbotax 2008 free edition Check the status of your amended return using Where's My Amended Return? Go to IRS. Turbotax 2008 free edition gov and enter Where's My Amended Return? in the search box. Turbotax 2008 free edition You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Turbotax 2008 free edition It can take up to 3 weeks from the date you mailed it to show up in our system. Turbotax 2008 free edition Make a payment using one of several safe and convenient electronic payment options available on IRS. Turbotax 2008 free edition gov. Turbotax 2008 free edition Select the Payment tab on the front page of IRS. Turbotax 2008 free edition gov for more information. Turbotax 2008 free edition Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Turbotax 2008 free edition Figure your income tax withholding with the IRS Withholding Calculator on IRS. Turbotax 2008 free edition gov. Turbotax 2008 free edition 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. Turbotax 2008 free edition Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Turbotax 2008 free edition gov. Turbotax 2008 free edition Request an Electronic Filing PIN by going to IRS. Turbotax 2008 free edition gov and entering Electronic Filing PIN in the search box. Turbotax 2008 free edition Download forms, instructions and publications, including accessible versions for people with disabilities. Turbotax 2008 free edition Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Turbotax 2008 free edition gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Turbotax 2008 free edition An employee can answer questions about your tax account or help you set up a payment plan. Turbotax 2008 free edition Before you visit, check the Office Locator on IRS. Turbotax 2008 free edition gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Turbotax 2008 free edition If you have a special need, such as a disability, you can request an appointment. Turbotax 2008 free edition Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Turbotax 2008 free edition Apply for an Employer Identification Number (EIN). Turbotax 2008 free edition Go to IRS. Turbotax 2008 free edition gov and enter Apply for an EIN in the search box. Turbotax 2008 free edition Read the Internal Revenue Code, regulations, or other official guidance. Turbotax 2008 free edition Read Internal Revenue Bulletins. Turbotax 2008 free edition Sign up to receive local and national tax news and more by email. Turbotax 2008 free edition Just click on “subscriptions” above the search box on IRS. Turbotax 2008 free edition gov and choose from a variety of options. Turbotax 2008 free edition    Phone. Turbotax 2008 free edition You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Turbotax 2008 free edition Download the free IRS2Go app from the iTunes app store or from Google Play. Turbotax 2008 free edition Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Turbotax 2008 free edition gov, or download the IRS2Go app. Turbotax 2008 free edition 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. Turbotax 2008 free edition The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Turbotax 2008 free edition Most VITA and TCE sites offer free electronic filing. Turbotax 2008 free edition Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Turbotax 2008 free edition Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Turbotax 2008 free edition 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. Turbotax 2008 free edition 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. Turbotax 2008 free edition The IRS issues more than 9 out of 10 refunds in less than 21 days. Turbotax 2008 free edition Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Turbotax 2008 free edition 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. Turbotax 2008 free edition The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Turbotax 2008 free edition Note, the above information is for our automated hotline. Turbotax 2008 free edition 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. Turbotax 2008 free edition Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Turbotax 2008 free edition You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Turbotax 2008 free edition It can take up to 3 weeks from the date you mailed it to show up in our system. Turbotax 2008 free edition 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). Turbotax 2008 free edition You should receive your order within 10 business days. Turbotax 2008 free edition Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Turbotax 2008 free edition 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. Turbotax 2008 free edition Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Turbotax 2008 free edition The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Turbotax 2008 free edition These individuals can also contact the IRS through relay services such as the Federal Relay Service. Turbotax 2008 free edition    Walk-in. Turbotax 2008 free edition You can find a selection of forms, publications and services — in-person. Turbotax 2008 free edition Products. Turbotax 2008 free edition You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Turbotax 2008 free edition Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Turbotax 2008 free edition Services. Turbotax 2008 free edition You can walk in to your local TAC for face-to-face tax help. Turbotax 2008 free edition An employee can answer questions about your tax account or help you set up a payment plan. Turbotax 2008 free edition Before visiting, use the Office Locator tool on IRS. Turbotax 2008 free edition gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Turbotax 2008 free edition    Mail. Turbotax 2008 free edition You can send your order for forms, instructions, and publications to the address below. Turbotax 2008 free edition You should receive a response within 10 business days after your request is received. Turbotax 2008 free edition Internal Revenue Service 1201 N. Turbotax 2008 free edition Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. Turbotax 2008 free edition The Taxpayer Advocate Service (TAS) is your voice at the IRS. Turbotax 2008 free edition Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Turbotax 2008 free edition   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Turbotax 2008 free edition 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. Turbotax 2008 free edition You face (or your business is facing) an immediate threat of adverse action. Turbotax 2008 free edition You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Turbotax 2008 free edition   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. Turbotax 2008 free edition Here's why we can help: TAS is an independent organization within the IRS. Turbotax 2008 free edition Our advocates know how to work with the IRS. Turbotax 2008 free edition Our services are free and tailored to meet your needs. Turbotax 2008 free edition We have offices in every state, the District of Columbia, and Puerto Rico. Turbotax 2008 free edition   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. Turbotax 2008 free edition irs. Turbotax 2008 free edition gov/advocate, or call us toll-free at 1-877-777-4778. Turbotax 2008 free edition   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Turbotax 2008 free edition If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Turbotax 2008 free edition irs. Turbotax 2008 free edition gov/sams. Turbotax 2008 free edition 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. Turbotax 2008 free edition Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Turbotax 2008 free edition Visit www. Turbotax 2008 free edition irs. Turbotax 2008 free edition gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List. Turbotax 2008 free edition Prev  Up  Next   Home   More Online Publications