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Irs Gov Form1040xIrs gov form1040x Publication 971 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. Irs gov form1040x Questions about innocent spouse relief. Irs gov form1040x Useful Items - You may want to see: What's New Expanded filing deadline for equitable relief. Irs gov form1040x The period of time in which you may request equitable relief has been expanded. Irs gov form1040x See How To Request Relief later. Irs gov form1040x More information. Irs gov form1040x For more information about the latest developments on Publication 971, go to www. Irs gov form1040x irs. Irs gov form1040x gov/pub971. Irs gov form1040x Introduction When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. Irs gov form1040x This is called joint and several liability. Irs gov form1040x Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to income, deductions, or credits of your spouse or former spouse. Irs gov form1040x You remain jointly and severally liable for the taxes, and the IRS still can collect from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the tax. Irs gov form1040x In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. Irs gov form1040x Three types of relief are available to married persons who filed joint returns. Irs gov form1040x Innocent spouse relief. Irs gov form1040x Separation of liability relief. Irs gov form1040x Equitable relief. Irs gov form1040x Married persons who did not file joint returns, but who live in community property states, may also qualify for relief. Irs gov form1040x See Community Property Laws , later. Irs gov form1040x This publication explains these types of relief, who may qualify for them, and how to get them. Irs gov form1040x You can also use the Innocent Spouse Tax Relief Eligibility Explorer at IRS. Irs gov form1040x gov by entering “Innocent Spouse” in the search box. Irs gov form1040x What this publication does not cover. Irs gov form1040x This publication does not discuss injured spouse relief. Irs gov form1040x You are an injured spouse if your share of the overpayment shown on your joint return was, or is expected to be, applied (offset) against your spouse's legally enforceable past-due federal taxes, state income taxes, state unemployment compensation debts, child or spousal support payments, or a federal nontax debt, such as a student loan. Irs gov form1040x If you are an injured spouse, you may be entitled to receive a refund of your share of the overpayment. Irs gov form1040x For more information, see Form 8379, Injured Spouse Allocation. Irs gov form1040x Comments and suggestions. Irs gov form1040x We welcome your comments about this publication and your suggestions for future editions. Irs gov form1040x You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Irs gov form1040x NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Irs gov form1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs gov form1040x You can email us at taxforms@irs. Irs gov form1040x gov. Irs gov form1040x Please put “Publications Comment” on the subject line. Irs gov form1040x You can also send us comments from www. Irs gov form1040x irs. Irs gov form1040x gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Irs gov form1040x ” Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs gov form1040x Ordering forms and publications. Irs gov form1040x Visit www. Irs gov form1040x irs. Irs gov form1040x gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Irs gov form1040x Internal Revenue Service 1201 N. Irs gov form1040x Mitsubishi Motorway Bloomington, IL 61705-6613 Questions about innocent spouse relief. Irs gov form1040x The IRS can help you with your request for innocent spouse relief. Irs gov form1040x If you are working with an IRS employee, you can ask that employee, or you can call 866-897-4270. Irs gov form1040x Useful Items - You may want to see: Publications 504 Divorced or Separated Individuals 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 594 The IRS Collection Process Forms (and Instructions) 8857 Request for Innocent Spouse Relief Prev Up Next Home More Online Publications
Bureau of Industry and Security
The Bureau of Industry and Security promotes the Nation’s economic development and technological advancement by ensuring an effective export control and treaty compliance system.
Contact the Agency or Department
Website: Bureau of Industry and Security
14th Street and Constitution Avenue, NW
Washington, DC 20230
Phone Number: (202) 482-4811(202) 482-6031 (Export Seminars)
Toll-free: (800) 424-2980 (Export Enforcement Hotline)