This publication analyzes some tax rules that affect all people who have to file a federal income tax return. The IRS cannot issue refunds before mid-February for returns requesting the EIC or the Additional Child Tax Credit (ACTC). If your payroll tax deposits aren't enough to cover the credit, you can request an advance payment from the IRS. If you and your spouse decide to file a joint return, your taxes may be lower than the combined taxes for the other tax states.
If you divorce for the sole purpose of filing tax returns as single people and, at the time of the divorce, you intend to remarry and, in fact, remarry in the next tax year, you and your spouse must file as married people in both years. The calculation of gift tax payable (line 7) of Form 70 uses the list of fees from section 2001 (c) of the IRC in effect as of the date of death of the decedent, rather than the actual amount of gift taxes paid with respect to donations. File amended returns (forms) 1040-X) requesting the status of single or head of household for all tax years that are affected by the annulment and that are not closed by the statute of limitations for filing a tax return. If you qualify to file as head of household, instead of filing separately as married, your taxes could be lower, you could apply for certain tax benefits, and your standard deduction would be higher.
The requirement does not apply to people who do not meet the definition of “tax return preparer” under the Internal Revenue Code and related regulations, such as a person who provides tax assistance under a voluntary income tax assistance (VITA) program, a person who merely prepares a return from the employer (or an employee or employee of the employer) for whom the person works on a regular and continuous basis, or to a person who prepares a return as a trustee for anyone. An exception to the joint return test applies if your child and spouse file a joint return only to request a refund of the withheld income tax or the estimated tax paid. Electronic filing refusals identify problems that often lead to correspondence with the IRS and slow down the processing of tax returns. The IRS no longer automatically determines the correct taxable amount of unemployment compensation or the correct tax affected by the exclusion of this income.
You must determine your marital status in order to determine if you should file a tax return, your standard deduction (discussed below), and your taxes. Because you expect to file more than 11 personal, trust or estate income tax returns, you are a specific tax return preparer and are subject to electronic filing rules. To qualify for this exemption, you must have received a letter from the IRS enforcing the sanction and that the sanction is in effect for part or all of the calendar year in which the tax returns are filed. Finally, the IRS is starting to offer some capacity to file electronic returns for years other than the current tax year.
