Whether you have community property and community income depends on the state where you are domiciled. If you and your spouse
have different
domiciles, check the laws of each to see whether you have community property or community income.
You have only one domicile even if you have more than one home. 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. The question of your domicile is mainly a matter of your
intention as indicated by
your actions. You must be able to show with facts that you intend a given place or state to be your permanent home. If you
move into or out of a
community property state during the year, you may or may not have community income.
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.
Amount of time spent.
The amount of time spent in one place does not always explain the difference between home and domicile. A temporary
home or residence may continue
for months or years while a domicile may be established the first moment you occupy the property. Your intent is the determining
factor in proving
where you have your domicile.
Note. When this publication refers to where you live, it means your domicile.
Community or Separate Property and Income
The laws of the state in which you are domiciled generally govern whether you have community property and community income
or separate property and
separate income for federal tax purposes. Table 1 summarizes the general rules.
Community Property Laws Disregarded
The following discussions are situations where special rules apply to community property.
Certain community income.
Community property laws may not apply to an item of community income. You are responsible for reporting all of it
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).
Relief from separate return liability for community income.
You are not responsible for reporting an item of community income if all the following conditions exist.
You file a separate return for the tax year.
You do not include an item of community income in gross income on your separate return.
You establish that you did not know of, and had no reason to know of, that community income.
Under all facts and circumstances, it would not be fair to include the item of community income in your gross income.
Equitable relief.
If you were married and filed a separate return in a community property state and are now liable for an underpayment
or understatement of tax you
believe should belong only to your spouse (or former spouse), you may request equitable relief. To request equitable relief,
you must file Form 8857,
Request for Innocent Spouse Relief, or other similar statement. Also see Publication 971.
Spousal agreements.
In some states a husband and wife may enter into an agreement that affects the status of property or income as community
or separate property.
Check your state law to determine how it affects you.
Nonresident alien spouse.
If you are a United States citizen or resident and you choose to treat your nonresident alien spouse as a U.S. resident
for tax purposes and you
are domiciled in a community property state or country, use the community property rules. You must file a joint return for
the year you make the
choice. You can file separate returns in later years. For details on making this choice, see Publication 519, U.S. Tax Guide for Aliens.
If you are a U.S. citizen or resident and do not choose to treat your nonresident alien spouse as a U.S. resident
for tax purposes, treat your
community income as explained next under Spouses living apart all year. However, you do not have to meet the four conditions discussed
there.
Table 1. General Rules — Property and Income: Community or Separate?
Community property is property:
That you, your spouse, or both acquire during your marriage while you are domiciled in a community property state. (Includes
the part of
property bought with community property funds if part was bought with community funds and part with separate funds.)
That you and your spouse agreed to convert from separate to community property.
That cannot be identified as separate property.
Separate property is:
Property that you or your spouse owned separately before marriage.
Money earned while domiciled in a noncommunity property state.
Property either of you were given or inherited separately after marriage.
Property bought with separate funds, or exchanged for separate property, during the marriage.
Property that you and your spouse agreed to convert from community to separate property in an agreement valid under state
law.
The part of property bought with separate funds, if part was bought with community funds and part with separate funds.
Community income
1,2 is income from:
Community property.
Salaries, wages, or pay for services of you, your spouse, or both during your marriage.
Real estate that is treated as community property under the laws of the state where the property is located.
Separate income
1,2 is income from:
Separate property. Separate income belongs to the spouse who owns the property.
1 Caution: In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income.
2 Caution: Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year.
In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community
income. In other
states, it is separate income.
Table 1. General Rules — Property and Income: Community or Separate?
Community property is property:
That you, your spouse, or both acquire during your marriage while you are domiciled in a community property state. (Includes
the part of
property bought with community property funds if part was bought with community funds and part with separate funds.)
That you and your spouse agreed to convert from separate to community property.
That cannot be identified as separate property.
Separate property is:
Property that you or your spouse owned separately before marriage.
Money earned while domiciled in a noncommunity property state.
Property either of you were given or inherited separately after marriage.
Property bought with separate funds, or exchanged for separate property, during the marriage.
Property that you and your spouse agreed to convert from community to separate property in an agreement valid under state
law.
The part of property bought with separate funds, if part was bought with community funds and part with separate funds.
Community income
1,2 is income from:
Community property.
Salaries, wages, or pay for services of you, your spouse, or both during your marriage.
Real estate that is treated as community property under the laws of the state where the property is located.
Separate income
1,2 is income from:
Separate property. Separate income belongs to the spouse who owns the property.
1 Caution: In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income.
2 Caution: Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year.
In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community
income. In other
states, it is separate income.
Spouses living apart all year.
If you are married at any time during the calendar year, special rules apply for reporting certain community income.
You must meet all
the following conditions for these special rules to apply.
You and your spouse lived apart all year.
You and your spouse did not file a joint return for a tax year beginning or ending in the calendar year.
You and/or your spouse had earned income for the calendar year that is community income.
You and your spouse did not transfer, directly or indirectly, any of the earned income in (3) between yourselves before the
end of the year.
Do not take into account transfers of very small amounts or value. Also, do not take into account a payment or transfer to
or for your dependent
child, even though the payment or transfer satisfies an obligation of support imposed on your spouse.
If all these conditions are met, you and your spouse must report your community income as discussed next. See also Certain community
income, earlier.
Earned income.
Treat earned income that is not trade or business or partnership income as the income of the spouse who performed
the services. Earned income means
wages, salaries, professional fees, and other pay for personal services. Earned income does not include any social security or social
security equivalent of tier 1 railroad retirement benefits you receive during the year.
Trade or business income.
Treat income and related deductions from a trade or business that is not a partnership as those of the person carrying
on the trade or business.
Partnership income or loss.
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.
Separate property income.
Treat investment income from the separate property of one spouse as the income of that spouse.
Social security benefits.
Treat social security benefits received during the year, including the social security equivalent portion of tier
1 railroad retirement benefits,
as the separate income of the spouse who received them.
Other income.
Treat all other community income, such as dividends, interest, rents, royalties, or gains, according to the community
property laws of your state
or country.
Example.
Daniel and Sharon were married throughout the year but did not live together at any time during the year. Both were domiciled
in Texas, a community
property state. They did not file a joint return or transfer any earned income between themselves. During the year their incomes
were as follows:
Daniel
Sharon
Wages
$20,000
$22,000
Consulting business fees
5,000
Partnership income
10,000
Dividends from separate property
1,000
2,000
Interest from community property
500
500
Total
$26,500
$34,500
Under Texas community property laws, all of Daniel and Sharon's income is considered community income. Sharon did not take
part in Daniel's
consulting business.
Ordinarily, Daniel and Sharon would each report half the total community income, $30,500 [($26,500 + $34,500) ÷ 2], on their
separate
returns. But because they meet the four conditions discussed earlier, they must disregard community property law when reporting
their income, except
the interest from community property. They should report on their separate returns only their own earnings and other income
and their share of the
interest from community property. Daniel reports $26,500 and Sharon reports $34,500.
End of the Marital Community
The marital community may end in several ways. When the marital community ends, the community assets (money and property)
are divided between the
spouses.
Death of spouse.
In community property states, each spouse usually is considered to own half the estate (excluding separate property).
If 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.
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.
For example, Bob and Ann owned community property that had a basis of $80,000. When Bob died, his and Ann's community
property had an FMV of
$100,000. At least half their community interest was includible in Bob's estate. The basis of Ann's half of the property is
$50,000 after Bob died
(one half of the $100,000 FMV). The basis of the other half to Bob's heirs is also $50,000.
For more information about the basis of assets, see Publication 551, Basis of Assets.
Divorce or separation.
The division of community property in connection with a divorce or property settlement does not result in a gain or
loss. For information on the
tax consequences of the division of community property under a property settlement or divorce decree, see Publication 504.
Each spouse is taxed on half the community income for the part of the year before the community ends. However, see
Spouses living apart all
year, earlier. Any income received after the marital community ends is separate income. This separate income is taxable only to
the spouse to
whom it belongs.
An absolute decree of divorce or annulment ends the marital community in all community property states. A decree of annulment, even
though it holds that no valid marriage ever existed, usually does not nullify community property rights arising during the
so-called “marriage.”
Check your state law.
A decree of legal separation or of separate maintenance may or may not end the marital community. The court in the state issuing the
decree may terminate the marital community and divide the property between the spouses. Check your state law.
A separation agreement may divide the community property between you and your spouse. It may provide that this property along with
future earnings and property acquired will be separate property. Such an agreement may end the community. In some states,
the marital community ends
when the husband and wife permanently separate, even if there is no formal agreement. Check your state law.
Federal Income Tax Return Preparation
The following discussion does not apply to spouses who meet the conditions under Spouses living apart all year, discussed earlier. Those
spouses must report their community income as explained in that discussion.
Joint Return Versus Separate Returns
Ordinarily, filing a joint return will give you the greater tax advantage. But in some cases, your combined income tax on
separate returns may be
less than it would be on a joint return.
If you file separate returns:
You should itemize deductions if your spouse itemizes deductions, because you cannot claim the standard deduction,
You cannot take the credit for child and dependent care expenses in most instances,
You cannot take the earned income credit,
You cannot exclude any interest income from U.S. savings bonds that you used for higher education expenses,
You cannot take the credit for the elderly or the disabled unless you lived apart from your spouse all year,
You may have to include in income more of the social security benefits (including any equivalent railroad retirement benefits)
you received
during the year than you would on a joint return,
You cannot deduct interest paid on a qualified student loan,
You cannot take the education credits (the Hope and lifetime learning credits),
You may have a smaller child tax credit than you would on a joint return, and
You cannot take the exclusion or credit for adoption expenses in most instances.
Figure your tax both on a joint return and on separate returns under the community property laws of your state. You can then
compare the tax
figured under both methods and use the one that results in less tax.
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. List only your share of the income and deductions on the appropriate lines of your separate
tax returns (wages,
interest, dividends, etc.).
Attach a worksheet to your separate returns showing how you figured the income, deductions, and federal income tax withheld
that each of you
reported. The allocation worksheet shown later can be used for this purpose. If you do not attach a worksheet, you and your spouse should each
attach a photocopy of the other spouse's Form W–2 or 1099–R. Make a notation on the form showing the division of income and
tax withheld.
An extension of time for filing your separate return does not extend the time for filing your spouse's separate return. 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.
Identifying Income and Deductions
To figure the best way to file your return — jointly or separately — first identify your community and separate income and
deductions
according to the laws of your state.
Community income exempt from federal tax generally keeps its exempt status for both spouses. For example, under certain circumstances,
income
earned outside the United States is tax exempt. 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.
Military retirement pay.
State community property laws apply to military retirement pay. 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.
Pay earned while married and domiciled in a community property state is community income. This income is considered
to be received half by the
member of the Armed Forces and half by the spouse.
Civil service retirement.
For income tax purposes, community property laws apply to annuities payable under the Civil Service Retirement Act
(CSRS) or Federal Employee
Retirement System (FERS).
Whether a civil service annuity is separate or community income depends on the marital status and domicile of the
employee when the services were
performed for which the annuity is paid. 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 and domiciled in a community property state.
If a civil service annuity is a mixture of community income and separate income, it must be divided between the two
kinds of income. The division
is based on the employee's domicile and marital status in community and noncommunity property states during his or her periods
of service.
Example.
Henry Wright retired this year after 30 years of civil service. He and his wife were domiciled in a community property state
during the past 15
years.
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. If Mr. 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.
Lump-sum distributions.
If you 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. For the 10-year tax option, you must disregard community property laws. (A 5-year option was repealed for tax
years beginning after
December 31, 1999.) For more information, see Publication 575, Pension and Annuity Income, and Form 4972, Tax on Lump-Sum
Distributions.
Gains and losses.
Gains and losses are classified as separate or community depending on how the property is held. For example, a loss
on separate property, such as
stock held separately, is a separate loss. 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.
See Publication 544, Sales and Other Dispositions of Assets, for information on gains and losses. See Publication 547, Casualties,
Disasters, and Thefts, for information on losses due to a casualty or theft.
Business and investment expenses.
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. Each of you is entitled
to deduct
one-half of the expenses on your separate returns, or
Separate business or investment income are deductible by the spouse who earns the income.
Other limits may also apply to business and investment expenses. For more information, see Publication 535, Business Expenses, and
Publication 550, Investment Income and Expenses.
Personal expenses.
Expenses that are paid out of separate funds, such as medical expenses, are deductible by the spouse who pays them.
If these expenses are paid
from community funds, divide the deduction equally between you and your spouse.
Individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs).
There are several kinds of individual retirement arrangements (IRAs). They are traditional IRAs (including SEP-IRAs),
SIMPLE IRAs, and Roth IRAs.
Community property laws do not apply to IRAs or Coverdell ESAs. See Publication 590, Individual Retirement Arrangements (IRAs), for the
rules that govern IRAs. See Publication 970, Tax Benefits for Education, for the rules that govern Coverdell ESAs.
Personal exemptions and dependents.
When you file separate returns, you must claim your own exemption amount for that year. (See your tax package instructions.)
You cannot divide the amount allowed as an exemption for a dependent between you and your spouse. When community funds
provide over one-half of the
support for more than one person who otherwise qualifies as a dependent, you and your spouse may divide the number of dependency
exemptions as
explained in the following example.
Example.
Ron and Diane White have three dependent children and live in Nevada. If Ron and Diane file separately, only Ron can claim
his own exemption, and
only Diane can claim her own exemption. 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. They cannot each claim half of the total exemption amount for their three children.
Self-employment tax.
If any income from a trade or business other than a partnership is community income under state law, it is subject
to self-employment tax as the
income of the spouse carrying on the trade or business.
Partnership income.
If you are a partner and your distributive share of any income or loss from a trade or business carried on by the
partnership is community income,
treat the share as your net earnings from self-employment. No part is treated as net earnings from self-employment by your
spouse. If both you and
your spouse are partners, each of you must claim your share when figuring net earnings from self-employment for self-employment
tax purposes.
If separate returns are made by a husband and wife domiciled in a community property state, and only one spouse is
a member of the partnership, the
part of his or her distributive share of any item (not considered net earnings from self-employment), which is community property
or which is derived
from community property, should be reported by the husband and wife in equal shares.
Child tax credit.
You may be entitled to a child tax credit for each of your qualifying children. You must provide the name and identification
number (usually the
social security number) of each qualifying child on your return. See your tax package instructions for the maximum amount
of the credit you can claim
for each qualifying child.
Limit on credit.
The credit is limited if your modified adjusted gross income (modified AGI) is above a certain amount. The amount
at which the limitation
(phaseout) begins depends on your filing status. Generally, your credit is limited to your tax liability unless you have three
or more qualifying
children. See your tax package instructions for more information.
Earned income credit.
You may be entitled to an earned income credit (EIC). You cannot claim this credit if your filing status is married
filing separately.
If you are married, but qualify to file as head of household under rules for married taxpayers living apart (see Publication
501), 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. That amount is not earned income for the EIC, even though you must include it in your
gross income on your
income tax return. Your earned income includes the entire amount you earned, even if it is treated as belonging to your spouse under your
state's community property laws.
For more information about the EIC, see Publication 596, Earned Income Credit (EIC).
Withholding tax.
Report the credit for federal income tax withheld on community wages in the same manner as your wages. 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.
Overpayments.
Overpayments are allocated under the community property laws of the state in which you are domiciled.
If community property is subject to premarital or other separate debts of either spouse, the full joint overpayment may be
used to offset
the obligation.
If community property is not subject to premarital or other separate debts of either spouse, the portion of the joint overpayment
allocated
to the spouse liable for the obligation can be used to offset that liability. The portion allocated to the other spouse can
be refunded.
Estimated tax.
In determining whether you must pay estimated tax, apply the estimated tax rules to your estimated income. These rules
are explained in Publication
505.
If you think you may owe estimated tax and want to 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.
Whether you and your spouse pay estimated tax jointly or separately will not affect your choice of filing joint or
separate income tax returns.
If you and your spouse paid estimated tax jointly but file separate income tax returns, either of you can claim all
of the estimated tax paid, or
you may divide it between you in any way that you agree upon.
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.
Example
Walter and Mary Smith are married and domiciled in a community property state. Their two children (18-year-old twins) and
Mary's mother live with
them and qualify as their dependents. Amounts paid for their support were paid out of community funds.
Walter received a salary of $38,160. Income tax withheld from his salary was $3,360. Walter received $94 in taxable interest
from his savings
account. He also received $155 in dividends from stock that he owned. His interest and dividend income is his separate income
under the laws of his
community property state.
Mary received $140 in dividends from stock that she owned. This is her separate income. In addition, she received $3,000 as
a part-time dental
technician. No income tax was withheld from her salary.
The Smiths paid a total of $3,850 in medical expenses. Medical insurance of $700 was paid out of community funds. Walter paid
$3,150 out of his
separate funds for an operation he had.
The Smiths had $6,842 in other itemized deductions, none of which were miscellaneous itemized deductions subject to the 2%-of-adjusted-gross-income
limit. The amounts spent for these deductions were paid out of community funds.
To see if it is to the Smiths' advantage to file a joint return or separate returns, a worksheet (shown next) is prepared
to figure their federal
income tax both ways. Walter and Mary must claim their own exemptions on their separate returns.
The summary at the bottom of the worksheet compares the tax figured on the Smiths' joint return to the tax figured on their
separate returns. By
filing separately under the community property laws of their state, the Smiths save $184 in income tax.
If the Smiths were domiciled in Idaho, Louisiana, Texas, or Wisconsin, the result would be slightly different because in those
states income from
separate property generally is treated as community income. If they lived in one of those states, the interest on Walter's
savings account and the
dividends from stock owned by each of them would be divided equally on their separate returns.
In figuring your tax, use the amounts from your current tax forms instruction booklet for items such as the standard deduction,
exemption
allowance, and Tax Table tax. The amounts used in this example apply for 2002 only. The example shows how filing separate
returns under community
property tax laws can result in lower tax than filing jointly; you must figure your own tax both ways to know which works
better for you.
Table 2. Worksheet — Walter and Mary Smith
Joint Return
Separate Returns
Walter's
Mary's
Income (Walter's):
Salary
$ 38,160
$ 19,080
$ 19,080
Interest and dividends ($155 dividends + $94 interest)
249
249
–0–
Total
$ 38,409
$ 19,329
$ 19,080
Income (Mary's):
Salary
$ 3,000
$1,500
$1,500
Dividends
140
–0–
140
Total
3,140
1,500
1,640
Adjusted gross income (AGI)
$ 41,549
$ 20,829
$ 20,720
Deductions:
Community: (Not subject to the 2% AGI limit)
$ 6,842
$ 3,421
$ 3,421
Medical:
Premiums
$ 700
$ 350
$ 350
Medical expenses (Walter's)
3,150
3,150
–0–
Total
$ 3,850
$ 3,500
$ 350
(Minus) 7.5% of AGI
(3,116)
(1,562)
(1,554)
Medical expense deduction
$ 734
$ 1,938
$ –0–
Total deductions
$ 7,576
$ 5,359
$ 3,421
Subtract total deductions from AGI
1,2
$ 33,973
$ 15,470
$ 17,299
Exemptions
1,3 (Subtract to find taxable income)
$ (15,000)
$ (6,000)
$ (9,000)
Taxable Income
$ 18,973
$ 9,470
$ 8,299
Tax
1,4
$ 2,246
$ 1,121
$ 941
Federal income tax withheld
$ 3,360
$ 1,680
$ 1,680
Overpayment (Subtract from Federal tax withheld)
$ 1,114
$ 559
$ 739
1Caution: In figuring your tax, use the amounts from your current tax forms instruction booklet for such items as the standard
deduction, exemption allowance, and Tax Table tax.
2 The itemized deductions are greater than the standard deduction (shown here as $7,850 for married filing jointly and $3,925
for married
filing separately). Note: If one spouse itemizes, the other must itemize, even if one spouse's deductions are less than the standard
deduction.
3 An allowance of $3,000 for each exemption claimed is subtracted — 5 on the joint return, 2 on Walter's separate return, and
3 on
Mary's separate return.
4 The tax on the joint return is from the column of the 2002 Tax Table for married filing jointly. The tax on Walter's and
Mary's separate
returns is from the column of the 2002 Tax Table for married filing separately.
Table 2.Summary
Tax on joint return
$ 2,246
Tax on Walter's separate return
$ 1,121
Tax on Mary's separate return
941
Total tax filing separate returns
2,062
Total savings by filing separate returns
$184
Table 3. Allocation Worksheet
1
Total Income
(Community/Separate)
2
Allocated to
Husband
2
Allocated to
Wife
1.
Wages (each employer)
2.
Interest Income (each payer)
3.
Dividends (each payer)
4.
State Income Tax Refund
5.
Capital Gains and Losses
6.
Pension Income
7.
Rents, Royalties, Partnerships, Estates, Trusts
8.
Taxes Withheld
9.
Other items such as: Social Security Benefits, Business & Farm Income or Loss,
Unemployment Compensation, Mortgage Interest Deduction, etc.
NOTES
How To Get Tax Help
You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information
from the IRS in several
ways. By selecting the method that is best for you, you will have quick and easy access to tax help.
Contacting your Taxpayer Advocate.
If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate.
The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving
problems that have not been
fixed through normal channels. While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can
clear up problems that
resulted from previous contacts and ensure that your case is given a complete and impartial review.
To contact your Taxpayer Advocate:
Call the Taxpayer Advocate at 1–877–777–4778.
Call the IRS at 1–800–829–1040.
Call, write, or fax the Taxpayer Advocate office in your area.
Call 1–800–829–4059 if you are a TTY/TDD user.
For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS.
Free tax services.
To find out what services are available, get Publication 910, Guide to Free Tax Services. It contains a list of free tax publications
and an index of tax topics. It also describes other free tax information services, including tax education and assistance
programs and a list of
TeleTax topics.
Personal computer. With your personal computer and modem, you can access the IRS on the Internet at www.irs.gov. While
visiting our web site, you can:
Find answers to questions you may have.
Download forms and publications or search for forms and publications by topic or keyword.
View forms that may be filled in electronically, print the completed form, and then save the form for recordkeeping.
View Internal Revenue Bulletins published in the last few years.
Search regulations and the Internal Revenue Code.
Receive our electronic newsletters on hot tax issues and news.
Get information on starting and operating a small business.
You can also reach us with your computer using File Transfer Protocol at ftp.irs.gov.
TaxFax Service. Using the phone attached to your fax machine, you can receive forms and instructions by calling
703–368–9694. Follow the directions from the prompts. When you order forms, enter the catalog number for the form you need. The
items you request will be faxed to you.
For help with transmission problems, call the FedWorld Help Desk at 703–487–4608.
Phone. Many services are available by phone.
Ordering forms, instructions, and publications. Call 1–800–829–3676 to order current and prior year
forms, instructions, and publications.
Asking tax questions. Call the IRS with your tax questions at 1–800–829–1040.
TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1–800–829–4059 to ask tax questions
or to order forms and publications.
TeleTax topics. Call 1–800–829–4477 to listen to pre-recorded messages covering various tax
topics.
Evaluating the quality of our telephone services. To ensure that IRS representatives give accurate, courteous, and professional answers,
we evaluate the quality of our telephone services in several ways.
A second IRS representative sometimes monitors live telephone calls. That person only evaluates the IRS assistor and does
not keep a record
of any taxpayer's name or tax identification number.
We sometimes record telephone calls to evaluate IRS assistors objectively. We hold these recordings no longer than one week
and use them
only to measure the quality of assistance.
We value our customers' opinions. Throughout this year, we will be surveying our customers for their opinions on our service.
Walk-in. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications.
Some
IRS offices, libraries, grocery stores, copy centers, city and county governments, credit unions, and office supply stores
have an extensive
collection of products available to print from a CD-ROM or photocopy from reproducible proofs. Also, some IRS offices and
libraries have the Internal
Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes.
Mail. You can send your order for forms, instructions, and publications to the Distribution Center nearest to you and receive a
response
within 10 workdays after your request is received. Find the address that applies to your part of the country.
Western part of U.S.: Western Area Distribution Center
Rancho Cordova, CA 95743–0001
Central part of U.S.: Central Area Distribution Center
P.O. Box 8903
Bloomington, IL 61702–8903
Eastern part of U.S. and foreign addresses: Eastern Area Distribution Center
P.O. Box 85074
Richmond, VA 23261–5074
CD-ROM. You can order IRS Publication 1796, Federal Tax Products on CD-ROM, and obtain:
Current tax forms, instructions, and publications.
Prior-year tax forms and instructions.
Popular tax forms that may be filled in electronically, printed out for submission, and saved for recordkeeping.
Internal Revenue Bulletins.
The CD-ROM can be purchased from National Technical Information Service (NTIS) by calling 1–877–233–6767 or on the
Internet at www.irs.gov. The first release is available in mid-December and the final release is available in late January.
IRS Publication 3207, Small Business Resource Guide, is an interactive CD-ROM that contains information important to small businesses.
It is available in mid-February. You can get a free copy by calling 1–800–829–3676 or visiting the IRS web site at
www.irs.gov.
