Reminders
Relief from joint liability. In some cases, one spouse may be relieved of joint liability for tax, interest, and penalties on a joint tax return. For more
information, see
Relief from joint liability under Joint Return.
Social security numbers for dependents. You must include the taxpayer identification number (generally the social security number) of every person for whom you claim
an exemption. See
Exemptions for Dependents under Exemptions, later.
Individual taxpayer identification number (ITIN). The IRS will issue an ITIN to a nonresident or resident alien who does not have and is not eligible to get a social security
number (SSN). To apply
for an ITIN, Form W-7, Application for IRS Individual Taxpayer Identification Number, must be filed with the IRS. It usually
takes about 4 to 6 weeks
to get an ITIN. The ITIN is entered wherever an SSN is requested on a tax return. If you are required to include another person's
SSN on your return
and that person does not have and cannot get an SSN, enter that person's ITIN.
Change of address. If you change your mailing address, be sure to notify the Internal Revenue Service. You can use Form 8822, Change of Address.
Mail it to the
Internal Revenue Service Center for your old address. (Addresses for the Service Centers are on the back of the form.)
Change of name. If you change your name, be sure to notify the Social Security Administration using Form SS-5, Application for a Social Security
Card.
Change of withholding. If you have been claiming a withholding exemption for your spouse, and you divorce or legally separate, you must give your
employer a new Form W-4,
Employee's Withholding Allowance Certificate, within 10 days after the divorce or separation showing the correct number of
exemptions.
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of
missing children
selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children
home by looking at the
photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
