Frequently Asked Questions

If you have an envelope addressed to the IRS with your mailed booklet, then use it. For the states of Arizona, Nevada, North Dakota, South Dakota, Utah, Washington, if you are filing and not enclosing a check or money order then file at the Internal Revenue Service Center Fresno CA 93888-0002; if you are filing and enclosing a check or money order then the address is Internal Revenue Service Center PO Box 7704 San Francisco CA 94120-7704

You should not include social security when you figure gross income for the test if you should file a tax return.

For the current year, If your filing status is single and you are under 65 then your gross income must be at least $9,750 ($9,500 in 2011) to file a 1040 tax return. If you are 65 or older then your gross income must be at least $11,200 ($10,950 in 2011). Gross income does not include Social Security benefits.

For the current year, If your filing status is married filing jointly and both of you are under 65 then your gross income must be at least $19,500($19,000 in 2011).
If only one is 65 or older then your gross income must be at least $20,650 ($20,150 in 2011).
If both of you are 65 or older then your gross income must be at least $21,800 ($21,300 in 2011).
Gross income does not include Social Security benefits.

For the current year, If your filing status is married filing separately then your gross income must be at least $3,800 ($3,700 in 2011). There is no age test.
Gross income does not include Social Security benefits.

For the current year, If your filing status is qualifying widow with a dependent child and you are under 65 then your gross income must be at least $15,700 ($15,300 in 2011). If you are 65 or older then your gross income must be at least $16850 ($16,450 in 2011). Gross income does not include Social Security benefits.

Form 8379 is the form you can use for Injured Spouse relief to get your portion of a joint tax returns refund.
You are an injured spouse if all or part of your share of the overpayment shown on your joint IRS Form 1040 was or is expected to be applied against your spouse's past due child support or spousal support payments of Federal debts such as student loans.
You can file IRS Form 8379 if all 3 of the following conditions are met.
You are not required to pay the past due amount. You received and reported income such as wages, taxable interest etc. on a joint return or your main home was in a community property state other than Arizona. (community property states are CA,ID,LA,NE,NM,TX,WA and WI). You made and reported payments such as Federal income tax withheld from your wages or estimated tax payments or you claimed an earned income credit or other refundable credit on a joint return.

You should initially apply online. Go to www.irs.gov/businesses and click on employer ID numbers. Your local IRS service center can also assist you in getting a Federal EIN. The phone number is 1-800-829-4933:

Talk to Taxpayer Advocate. The Taxpayer Advocate Service is an independent organization within the IRS. They help taxpayers whose problems with the IRS are causing financial difficulties; who have tried but have not been able to resolve their problems with the IRS; and those who believe an IRS system or procedure is not working as it should.. You can call your local advocate, whose number is in your phone book, or via the Internet at Taxpayer Advocate Service – at www.irs.gov/advocate or You can also call 1-877-777-4778 . Call or write to the IRS. Keep records of all of your attempts to contact an agent. Fill out IRS Form 911 if you cannot resolve conflict or find resolution through an IRS agent. File a complaint with the Inspector General if you need to report cases of fraud or corruption by an IRS employee.