Tax Preparation Help  
Publication 570 2008 Tax Year

4.   Filing U.S. Tax Returns

The information in chapter 3 will tell you if a U.S. income tax return is required for your situation. If a U.S. return is required, your next step is to see if you meet the filing requirements. If you do meet the filing requirements, the information presented in this chapter will help you understand the special procedures involved. This chapter discusses:

  • Filing requirements,

  • When to file your return,

  • Where to send your return,

  • How to adjust your deductions and credits if you are excluding income from American Samoa or Puerto Rico,

  • How to make estimated tax payments and pay self-employment tax, and

  • How to request assistance in resolving instances of double taxation.

Who Must File

If you are not required to file a possession tax return that includes your worldwide income, you must generally file a U.S. income tax return if your gross income is at least the amount shown in Table 4-1 for your filing status and age.

If you were a bona fide resident of American Samoa or Puerto Rico and are able to exclude your possession income from your U.S. tax return, your filing requirement may be less than the amount in Table 4-1. For details, see the information under Filing Requirement if Possession Income Is Excluded, later.

Some individuals (such as those who can be claimed as a dependent on another person's return or who owe certain taxes, such as self-employment tax) must file a tax return even though the gross income is less than the amount shown in Table 4-1 for their filing status and age. For more information, see the Form 1040 instructions.

Filing Requirement if Possession Income Is Excluded

If you were a bona fide resident of American Samoa or Puerto Rico and qualify to exclude possession income on your U.S. tax return, you must determine your adjusted filing requirement. Generally, your filing requirement is based on the total of your (and your spouse's if filing a joint return) personal exemption(s) plus your standard deduction.

Personal exemption.   When figuring your filing requirement, your personal exemption is allowed in full. Do not reduce it for this purpose. Do not include exemptions for your dependents.

Allowable standard deduction.   Unless your filing status is married filing separately, the minimum income level at which you must file a return is based, in part, on the standard deduction for your filing status and age. Because the standard deduction applies to all types of income, it must be divided between your excluded income and income from other sources. Multiply the regular standard deduction for your filing status and age (this is zero if you are married filing a separate return; all others, see Form 1040 instructions) by the following fraction:

  
  Gross income subject to U.S. income tax  
  Gross income from all sources
(including excluded possession income)
 

Example.

Barbara Spruce, a U.S. citizen, is single, under 65, and a bona fide resident of American Samoa. During 2007, she received $20,000 of income from American Samoa sources (qualifies for exclusion) and $8,000 of income from sources outside the possession (subject to U.S. income tax). Her allowable standard deduction for 2007 is figured as follows:

  $8,000
$28,000
× $5,350
(regular standard deduction)
= $1,529  

Adjusted filing requirement.   Figure your adjusted filing requirement by adding the amount of your allowable standard deduction to the amount of your personal exemption. You must file a U.S. income tax return if your gross income is at least the amount shown on line 3 of the following worksheet.

  
1. Enter the allowable standard deduction you figured earlier under Allowable standard deduction. If your filing status is married filing separately, enter -0-  
2. Personal exemption. If your filing status is married filing jointly, enter $6,800; if someone can claim you as a dependent, enter -0-; otherwise, enter $3,400  
3. Add lines 1 and 2. You must file a U.S. income tax return if your gross income from sources outside the relevant possession is at least this amount  

Table 4-1.2007 Filing Requirements Chart for Most Taxpayers
IF your filing status is... AND at the end of 2007 you were *... THEN file a return if your gross income ** was at least...
single under 65 $8,750
65 or older $10,050
married filing jointly *** under 65 (both spouses) $17,500
65 or older (one spouse) $18,550
65 or older (both spouses) $19,600
married filing separately any age $3,400
head of household under 65 $11,250
65 or older $12,550
qualifying widow(er)
with dependent child
under 65 $14,100
65 or older $15,150
* If you were born on January 1, 1943, you are considered to be age 65 at the end of 2007.
** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States (even if you can exclude part or all of it). Do not include social security benefits unless you are married filing a separate return and you lived with your spouse at any time in 2007.
*** If you did not live with your spouse at the end of 2007 (or on the date your spouse died) and your gross income was at least $3,400, you must file a return regardless of your age.

Example 1.

James and Joan Thompson, one over 65, are U.S. citizens and bona fide residents of Puerto Rico during the entire tax year. They file a joint income tax return. During 2007, they received $35,000 of income from Puerto Rican sources (qualifies for exclusion) and $6,000 of income from sources outside Puerto Rico (subject to U.S. income tax). Their allowable standard deduction for 2007 is figured as follows:

  $6,000
$41,000
× $11,750 (regular standard deduction) = $1,720  

The Thompsons do not have to file a U.S. income tax return because their gross income subject to U.S. tax ($6,000) is less than their allowable standard deduction plus their personal exemptions ($1,720 + $6,800 = $8,520).

Example 2.

Barbara Spruce (see Example under Allowable standard deduction, earlier), however, must file a U.S. income tax return because her gross income subject to U.S. tax ($8,000) is more than her allowable standard deduction plus her personal exemption ($1,529 + $3,400 = $4,929).

Tip
If you must file a U.S. income tax return, you may be able to file a paperless return using IRS e-file . See your form instructions or visit our website at www.irs.gov.

When To File

If you file on a calendar year basis, the due date for filing your U.S. income tax return is April 15 following the end of your tax year. If you use a fiscal year (a year ending on the last day of a month other than December), the due date is the 15th day of the 4th month after the end of your fiscal year. If any due date falls on a Saturday, Sunday, or legal holiday, your tax return is due on the next business day.

For this purpose, “legal holiday” means a legal holiday in the District of Columbia or in the state where the return is required to be filed. It does not include a legal holiday in a foreign country, unless it is also a legal holiday described in the previous sentence.

For your 2007 tax return, the due date is April 15, 2008.

If you mail your federal tax return, it is considered timely if it bears an official postmark dated on or before the due date, including any extensions. If you use a private delivery service designated by the IRS, generally the postmark date is the date the private delivery service records in its database or marks on the mailing label. See your form instructions for a list of designated private delivery services.

Extensions of Time To File

You can get an extension of time to file your return. Special rules apply for those living outside the United States.

Automatic 6-Month Extension

If you cannot file your 2007 return by the due date, you can get an automatic 6-month extension of time to file.

Example.

If your return must be filed by April 15, 2008, you will have until October 15, 2008, to file.

Caution
Although you are not required to make a payment of the tax you estimate as due, Form 4868 does not extend the time to pay taxes. If you do not pay the amount due by the regular due date (generally, April 15), you will owe interest on any unpaid tax from the original due date to the date you pay the tax. You may also be charged penalties (see the instructions for Form 4868).

How to get the automatic extension.   You can get the automatic 6-month extension if you do one of the following by the due date for filing your return.
  • E-file Form 4868 using your personal computer or a tax professional.

  • E-file and pay by credit card. You may pay by phone or over the Internet. Do not file Form 4868.

  • File a paper Form 4868. If you are a fiscal year taxpayer, you must file a paper Form 4868.

See Form 4868 for information on getting an extension using these options.

When to file.   You must request the automatic extension by the due date for your return. You can file your return any time before the 6-month extension period ends.

When you file your return.   Enter any payment you made related to the extension of time to file on Form 1040, line 69. If you file Form 1040A or Form 1040EZ, include that payment in your total payments on Form 1040A, line 42, or Form 1040EZ, line 9. Also enter “Form 4868” and the amount paid in the space to the left of the entry space for line 42 or line 9.

Tip
You cannot ask the Internal Revenue Service to figure your tax if you use the extension of time to file.

Individuals Outside the United States

You are allowed an automatic 2-month extension (until June 16, 2008, if you use the calendar year) to file your 2007 return and pay any federal income tax due if:

  1. You are a U.S. citizen or resident, and

  2. On the due date of your return:

    1. You are living outside of the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or

    2. You are in military or naval service on duty outside the United States and Puerto Rico.

However, if you pay the tax due after the regular due date (generally April 15), interest will be charged from that date until the date the tax is paid.

If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. For more information, see Publication 3, Armed Forces' Tax Guide.

Married taxpayers.   If you file a joint return, only one spouse has to qualify for this automatic extension. If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies.

How to get the extension.   To use this special automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. (See the situations listed under (2), above.)

Extensions beyond 2 months.   If you cannot file your 2007 return within the automatic 2-month extension period, you can get an additional 4-month extension, for a total of 6 months. File Form 4868 by the end of the automatic extension period (June 16, 2008, for calendar year taxpayers). Be sure to check the box on Form 4868, line 8.

  In addition to this 6-month extension, taxpayers who are out of the country (as defined under (2) earlier) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers).

  To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Send the letter by the extended due date (October 15 for calendar year taxpayers) to:


Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215

  You will not receive any notification from the IRS unless your request is denied for being untimely.

Where To File

If you have to file Form 1040 with the United States and you are excluding possession income from American Samoa or Puerto Rico, send your return to:


Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215

Also send your U.S. return to this address if you are attaching Form 5074 or Form 8689.

If you are not in either of the above categories, send your return to the address shown in the Form 1040 instructions for the possession or state in which you reside.

Special Rules for Completing Your U.S. Tax Return

If you are not excluding possession income from your U.S. tax return, follow the instructions for the specific forms you file. However, you may not qualify to claim the earned income credit (EIC).

Earned income credit.   Even if you maintain a household in one of these possessions that is your main home and the home of your qualifying child, you cannot claim the earned income credit on your U.S. tax return. This credit is available only if you maintain the household in the United States or you are serving on extended active duty in the U.S. Armed Forces.

U.S. Armed Forces.   U.S. military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days.

Income from American Samoa or Puerto Rico excluded.   You will not be allowed to take deductions and credits that apply to the excluded income. The additional information you need follows.

Deductions if Possession Income Is Excluded

Deductions that specifically apply to your excluded possession income, such as employee business expenses, are not allowable on your U.S. income tax return.

Deductions that do not specifically apply to any particular type of income must be divided between your excluded income from sources in the relevant possession and income from all other sources to find the part that you can deduct on your U.S. tax return. Examples of such deductions are alimony payments, the standard deduction, and certain itemized deductions (such as medical expenses, charitable contributions, real estate taxes, and mortgage interest on your home).

Figuring the deduction.   To find the part of a deduction that is allowable, multiply the deduction by the following fraction.
  Gross income subject to U.S. income tax  
  Gross income from all sources
(including excluded possession income)
 

Adjustments to Income

Your adjusted gross income equals your gross income minus certain deductions (adjustments).

Moving expense deduction.   Generally, expenses of a move to a possession are directly attributable to wages, salaries, and other earned income from that possession. Likewise, the expenses of a move back to the United States are generally attributable to U.S. earned income.

  If you are claiming expenses for a move to a relevant possession, how and where you will deduct the expenses depends on your status as a bona fide resident and if any of your possession income is excluded on your U.S. tax return. For more information, see Moving expense deduction in chapter 3 under the name of the relevant possession.

  If you are claiming expenses for a move from a U.S. possession to the United States, use Form 3903 to figure your deductible expenses and enter the amount on Form 1040, line 26. For purposes of deducting moving expenses, the possessions are considered part of the United States. See Publication 521, Moving Expenses, for information about what expenses are deductible.

Self-employment tax deduction.   Generally, if you are reporting self-employment income on your U.S. return, you can deduct one-half of your self-employment tax on Form 1040, line 27. This is an income tax deduction only; it is not a deduction in figuring net earnings from self-employment (for self-employment tax).

  However, if you are a bona fide resident of American Samoa or Puerto Rico and you exclude all of your self-employment income from gross income, you cannot take the deduction on Form 1040, line 27, because the deduction is related to excluded income.

  If only part of your self-employment income is excluded, the part of the deduction that is based on the nonexcluded income is allowed. This would happen if, for instance, you have two businesses and only the income from one of them is excludable.

  Figure the self-employment tax on the nonexcluded income by multiplying your total self-employment tax (from Schedule SE) by the following fraction.
  Self-employment income
subject to U.S. income tax
 
  Total self-employment income
(including excluded possession income)
 
The result is your self-employment tax on nonexcluded income. Deduct one-half of this amount on Form 1040, line 27.

Individual retirement arrangement (IRA) deduction.   Do not take excluded income into account when figuring your deductible IRA contribution.

Standard Deduction

The standard deduction and the additional standard deduction for taxpayers who are blind or age 65 or over do not apply to any particular type of income. To find the amount you can claim on Form 1040, line 40, multiply your standard deduction by the following fraction.

  Gross income subject to U.S. income tax  
  Gross income from all sources
(including excluded possession income)
 

In the space above line 40, enter “Standard deduction modified due to income excluded under section 931 (if American Samoa) or 933 (if Puerto Rico).

Tip
Make this computation before you determine if you must file a U.S. tax return, because the minimum income level at which you must file a return is based, in part, on the standard deduction for your filing status. See Filing Requirement if Possession Income Is Excluded , earlier.

Itemized Deductions

Most itemized deductions do not apply to a particular type of income. However, itemized deductions can be divided into three categories.

  • Those that apply specifically to excluded income, such as employee business expenses, are not deductible.

  • Those that apply specifically to income subject to U.S. income tax, which might also be employee business expenses, are fully allowable under the instructions for Schedule A (Form 1040).

  • Those that do not apply to specific income must be allocated between your gross income subject to U.S. income tax and your total gross income from all sources.

The example below shows how to figure the deductible part of each type of expense that is not related to specific income.

Example.

In 2007, you and your spouse are both under 65 and U.S. citizens who are bona fide residents of Puerto Rico during the entire tax year. You file a joint income tax return. During 2007, you earned $15,000 from Puerto Rican sources (excluded from U.S. gross income) and your spouse earned $45,000 from the U.S. Government. You have $16,000 of itemized deductions that do not apply to any specific type of income. These are medical expenses of $4,000, real estate taxes of $5,000, home mortgage interest of $6,000, and charitable contributions of $1,000 (cash contributions). You determine the amount of each deduction that you can claim on your Schedule A (Form 1040) by multiplying the deduction by the fraction shown under Figuring the deduction, earlier.

  Medical Expenses
  $45,000
$60,000
× $4,000 = $3,000
(enter on line 1
of Schedule A)
 

  Real Estate Taxes
  $45,000
$60,000
× $5,000 = $3,750
(enter on line 6
of Schedule A)
 

  Home Mortgage Interest
  $45,000
$60,000
× $6,000 = $4,500
(enter on line 10
or 11 of
Schedule A)
 

  Charitable Contributions (cash contributions)
  $45,000
$60,000
× $1,000 = $750
(enter on line 16
of Schedule A)
 

Enter on Schedule A (Form 1040) only the allowable portion of each deduction.

Personal Exemptions

Personal exemptions are allowed in full even if you are excluding possession income. However, depending upon your adjusted gross income and filing status, the amount you can deduct may be reduced (phased out). See the Deductions for Exemptions Worksheet—Line 42 in the instructions for Form 1040.

Foreign Tax Credit if Possession Income Is Excluded

If you must report possession source income on your U.S. tax return, you can claim a foreign tax credit for income taxes paid to the possession on that income. However, you cannot claim a foreign tax credit for taxes paid on possession income that is excluded on your U.S. tax return. The foreign tax credit is generally figured on Form 1116.

If you have income, such as U.S. Government wages, that is not excludable, and you also have possession source income that is excludable, you must figure the credit by reducing your foreign taxes paid or accrued by the taxes based on the excluded income. You make this reduction for each separate income category. To find the amount of this reduction, use the following formula for each income category.

Excluded income from possession sources less deductible expenses based on that income x Tax paid or accrued to the possession = Reduction in foreign taxes
Total income subject to possession tax less deductible expenses based on that income

Enter the amount of the reduction on Form 1116, line 12.

For more information on the foreign tax credit, see Publication 514.

Example.

Jason and Lynn Reddy are U.S. citizens who were bona fide residents of Puerto Rico during all of 2007. They file a joint tax return. The following table shows their excludable and taxable income for U.S. federal income tax purposes.

  Taxable   Excludable
Jason's wages from
U.S. Government
$25,000    
Lynn's wages from Puerto Rican
corp.
    $15,000
Dividend from Puerto Rican corp. doing business in Puerto Rico     200
Dividend from U.S.
corp. doing business
in U.S.*
1,000    
Totals $26,000   $15,200

* Income from sources outside Puerto Rico is taxable.
 

Jason and Lynn must file 2007 income tax returns with both Puerto Rico and the United States. They have gross income of $26,000 for U.S. tax purposes. They paid taxes to Puerto Rico of $4,000. The tax on their wages is $3,980 and the tax on the dividend from the Puerto Rican corporation is $20. They figure their foreign tax credit on two Forms 1116, which they must attach to their U.S. return. They fill out one Form 1116 for wages and one Form 1116 for the dividend. Jason and Lynn figure the Puerto Rican taxes on excluded income as follows.

  Wages: ($15,000 ÷ $40,000) × $3,980 = $1,493
  Dividend: ($200 ÷ $200) × $20 = $20

They enter $1,493 on Form 1116, line 12, for wages and $20 on the second Form 1116, line 12, for the dividend.

Paying Your Taxes

You may find that not all of your income tax has been paid through withholding by either the United States or the possession. This is often true if you have income that is not subject to withholding, such as self-employment, interest, or rental income. In this situation, you may need to make estimated tax payments.

Estimated Tax

If your estimated income tax obligation is to the United States, use the worksheet in the Form 1040-ES package to figure your estimated tax, including self-employment tax. If you are paying by check or money order, use the payment vouchers in the Form 1040-ES package. Or, you can make your payments electronically and not have to file any paper forms. See the Form 1040-ES instructions for information on making payments.

Self-Employment Tax

Self-employment tax includes both social security and Medicare taxes for individuals who are self-employed.

A U.S. citizen or resident alien who is self-employed must pay self-employment tax on net self-employment earnings of $400 or more. This rule applies whether or not the earnings are excludable from gross income (or whether or not a U.S. income tax return must otherwise be filed). Bona fide residents of the possessions discussed in this publication are considered U.S. residents for this purpose and are subject to the self-employment tax.

If you must file Form 1040 with the United States, figure your self-employment tax on Schedule SE (Form 1040) and attach it to your Form 1040.

If you are a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI who has net self-employment income, and you do not have to file Form 1040 with the United States, use Form 1040-SS to figure your self-employment tax.

Tip
If you are a resident of Puerto Rico, you can file Form 1040-PR instead of Form 1040-SS. Form 1040-PR is the Spanish-language version of Form 1040-SS.

Chapter 11 bankruptcy cases.   While you are a debtor in a chapter 11 bankruptcy case, your net profit or loss from self-employment will be included on the income tax return (Form 1041) of the bankruptcy estate. However, you—not the bankruptcy estate—are responsible for paying self-employment tax on your net earnings from self-employment.

  Use Schedule SE (Form 1040), Form 1040-SS, or Form 1040-PR, as appropriate, to figure your correct amount of self-employment tax.

  For other reporting requirements, see page 18 in the instructions for Form 1040.

Double Taxation

Mutual agreement procedures exist to settle issues where there is inconsistent tax treatment between the IRS and the taxing authorities of the following possessions.

  • American Samoa.

  • The Commonwealth of Puerto Rico.

  • The Commonwealth of the Northern Mariana Islands.

  • Guam.

  • The U.S. Virgin Islands.

These issues usually involve allocations of income, deductions, credits, or allowances between related persons; determinations of residency; and determinations of the source of income and related expenses.

The tax coordination agreements contain provisions allowing the competent authorities of the United States and the relevant possession to resolve, by mutual agreement, inconsistent tax treatment by the two jurisdictions.

Address you may need
Send your written request for assistance under this procedure to:


Deputy Commissioner, International (LMSB)
Attn: Tax Treaty Division
Internal Revenue Service
1111 Constitution Avenue, N.W.
Routing: MA3-322A
Washington, DC 20224-0002

Note.   Nonresident aliens generally must present their initial request for assistance to the relevant possession tax agency.

Contents of Written Request

Your request for competent authority assistance must be in the form of a letter addressed to the Deputy Commissioner, International. The request must contain a statement that competent authority assistance is requested under the mutual agreement procedure with the possession and must include all the facts and circumstances relating to your particular case. You (or a person having authority to sign your federal return) must sign and date the request.

To avoid unnecessary delays, make sure you include all of the following information.

  • A reference to the specific coordination agreement and the provision(s) under which your request is made.

  • Your name, address, social security number, and possession tax identification number (if any).

  • The name, address, social security number, and possession identification number (if any) of all related persons involved in the matter.

  • If applicable, a description of the control and business relationships between you and all relevant related persons for the year(s) in issue including any changes in such relationship to the date of filing the request.

  • A brief description of the issues for which you request competent authority assistance, including a brief description of the relevant transactions, activities, or other circumstances involved in the issues raised and the basis for the adjustment, if any.

  • The years and amounts involved with respect to the issue.

  • The IRS office that has made or is proposing to make the adjustment or, if known, the IRS office with examination jurisdiction over your return.

  • An explanation of the nature of the relief sought or the action requested in the United States or in the possession with respect to the issues raised.

  • A statement whether the period of limitations for the years for which relief is sought has expired in the United States or in the possession.

  • A statement of relevant U.S. and possession judicial or administrative proceedings that involve you and all relevant related persons.

  • To the extent known by you, a statement of relevant possession judicial or public administrative proceedings that do not involve you or related persons, but involve the same issue for which competent authority assistance is requested.

  • A statement whether you or a related person is entitled to any possession tax incentive or subsidy program benefits for the year or years in question.

  • If bona fide residence in a possession is at issue, a statement of all facts and circumstances supporting such residence.

  • A copy of any relevant correspondence received from the possession tax agency and copies of any briefs, protests, and other relevant material submitted to the possession tax agency.

  • A copy of the possession tax returns for the year or years in question.

  • A statement whether your federal tax return for the year or years in question was examined or is being examined. This also applies to the tax return of any relevant related person.

  • A statement whether a credit for a possession tax paid was claimed on your federal tax return for the tax year or years in question. If a credit was claimed, state whether the credit was claimed for all or part of the possession tax paid or accrued with respect to the particular item that is the subject of your request for assistance.

  • If applicable, powers of attorney with respect to you.

  • If the jurisdiction of an issue is with an Appeals office, a summary of prior discussions of the issue with that office and contact information regarding the Appeals officer handling the issue; also, if appropriate, a statement whether you are requesting the Simultaneous Appeals procedure. See section 8 of Revenue Procedure 2006-23, on page 900 of Internal Revenue Bulletin 2006-20, available at www.irs.gov/irb/2006-20_IRB/ar12.html.

  • If this request is to serve as a protective claim, in a separate section include the statement and information required by Revenue Procedure 2006-23, section 9.02.

  • On a separate document, a statement that you consent to the disclosure to the possession tax agency (with the name of the possession specifically stated) and that possession tax agency's staff, of any or all of the items of information set forth or enclosed in the request for U.S. competent authority assistance within the limits contained in the coordination agreement under which you are seeking relief.

  • A penalties of perjury statement in the following form:

    Under penalties of perjury, I declare that I have examined this request, including accompanying documents, and, to the best of my knowledge and belief, the facts presented in support of the request for competent authority assistance are true, correct, and complete.

    The declaration must be signed by the person or persons on whose behalf the request is being made.

For additional information about requesting competent authority assistance, see Revenue Procedure 2006-23.

Credit or Refund

In addition to the tax assistance request, if you seek a credit or refund of any overpayment of U.S. tax paid on the income in question, you should file a claim on Form 1040X, Amended U.S. Individual Income Tax Return. Indicate on the form that a request for assistance under the mutual agreement procedure with the possession has been filed. Attach a copy of the request to the form.

Also, you should take whatever steps must be taken under the possession tax code to prevent the expiration of the statutory period for filing a claim for credit or refund of a possession tax.

See Revenue Procedure 2006-23, section 9, for complete information.

Previous | Index | Next

SEARCH:

You can search for information in the entire Tax Prep Help section, or in the entire site. For a more focused search, put your search word(s) in quotes.





Publication Index | Tax Prep Help Main | Home