Frequently Asked Questions

If you are not electronically filing and if you are filing and not enclosing a check or money order then file at the IRS Center Kansas City, MO 64999-0002: if you are filing and enclosing a check or money order then the address is IRS Center PO Box 37008 Hartford CT 06176-0008

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 head of household and you are under 65 then your gross income must be at least $12,500 ($12,200 in 2011). If you are 65 or older then your gross income must be at least $13,950 ($13,650 in 2011). 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: