Tax Forms

A "return" is a filled out tax form, like Form 1040, that you mail to the government.

If you paid too much tax and the government sends you a check back, that is called a "refund."

Whether or not you are a dependent, you are responsible for filing your own tax return. (There is one arcane exception for children whose only income is from dividends that gives the parent the option to include the dividends on the parents' return.) If you exceed the minimum requirements for filing a tax return, you must file your own return. If your tax return shows that you are due a refund, the government will send you that refund.

Even if you do not meet the minimum requirements, you are still allowed to file a tax return. This is the only way to get a refund if taxes were withheld from your pay.

Doesn't change any of your legal obligations (other than the debts at the court), like filing taxes, or what is due.

Form 4852 is Substitute for Form W-2 (Wage and Tax Statement), or Form 1099-R (Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.). Form 4852 substitutes for Forms W-2, W-2c, and 1099-R. It's completed by taxpayers (or their representatives) in two cases. One, their employer or payer doesn't give them a Form W-2 or Form 1099-R. Two, their employer or payer has issued an incorrect Form W-2 or Form 1099-R.

The form is attached to your income tax return. Generally, you shouldn't file form 4852 before April 15. This is because the IRS expects you to follow the following procedure if your employer or payer either hasn't given you W-2 forms or 1099-R forms or has filled them out incorrectly. First, you need to contact your employer or payer. Second, you may call the IRS at 1-800-829-1040 after February 14 if your employer or payer still hasn't complied with your request.

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Form W-2 is Wage and Tax Statement. It's a six-part form. Your employer is required to send three of those copies to you (Copy B, Copy C, and Copy 2). You attach Copy B to your federal income tax return. You attach Copy 2 to your state, city, or local income tax return. Copy C is for you to keep with your other tax records.

Form 8379 is Injured Spouse Allocation. Go to the IRS home page, www.irs.gov. Select e-file or freefile from the right column. They each have a list of all the forms that they provide. Their current tax year forms generally are available by January 1st.

There are two types of dependents: Qualifying Child and Qualifying Relative. There's no income requirement specified for being claimed as a Qualifying Child. Instead, the person claiming the Qualifying Child provides over half of the child's support.

A child who isn't eligible as a Qualifying Child may meet the requirements of Qualifying Relative. There's a gross income requirement of less than $3,500.00 in 2008 ($3,650.00 in 2009) for Qualifying Relative, in addition to receiving over half of his/her support from the person claiming the dependent exemption.

For more information, go online at www.irs.gov/formspubs. Select Publication Number. Enter 501 to read/print Publication 501 (Exemptions, Standard Deduction and Filing Information.

Usually no. If you're Single under 65 and your gross income is under $8,950 for 2008 (under $9,350 for 2009), then you aren't required to file. However, even if you're not required to file, you should file if income tax was withheld from your paychecks in order to receive a refund of that tax. You also should file if you're eligible for certain tax credits such as earned income.

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Form 1040A is U.S. Individual Income Tax Return. It's one of the three in the 1040 series. The forms in the 1040 series are the main form for reporting your income information to the Internal Revenue Service. Form 1040EZ, only one page in length, is the simplest to fill out. Form 1040A is two pages but it's less complicated than Form 1040, because it allows a smaller number of attachments (forms and schedules).

April 15, 2009 is the deadline for timely filing your 2008 return. Form 1040 is U.S. Individual Income Tax Return. For filers whose tax year ends on December 31, your Form 1040 needs to be filed by April 15, unless that date falls on a weekend. In such case, the deadline is extended to the next business day. The deadline for 2009 tax returns is April 15, 2010. If you file after the deadline, your return is considered late and you may be assessed interest and penalties.

If you're self-employed, then you would list tools in the Expenses section of Schedule C (Profit or Loss from Business) or Schedule C-EZ (Net Profit from Business). If you're an employee, then the amount would be included on line 21 Unreimbursed employee expenses in the Job Expenses and Certain Miscellaneous Deductions Section of Schedule A (Itemized Deductions). The amount of expenses entered in the Job Expenses Section of Schedule A is totalled. Then only the amount of that total that exceeds 2 percent of your adjusted gross income (AGI) on line 38 of Form 1040 is deductible.

You can get Form 1040A in at least four ways. One, print them online at www.irs.gov/formspubs by clicking on "Form and instruction number." Two, request them by telephone at 1-800-TAX-FORM (1-800-829-3676). You'll receive them by mail, usually within 10 business days. Three, send a request by mail to the Internal Revenue Service, 1201 N. Mitsubishi Motorway, Bloomington IL 61705-6613. You'll receive them by mail usually within 10 business days. Four, pick them up at post offices or public libraries during tax season January-April or at your local IRS office.

They need to be in the mail at the end of february (or next weekday)

Form 1096 is Annual Summary and Transmittal of U.S. Information Returns. Where you send it depends on where you are. If you're in Massachusetts, you mail it to the Department of the Treasury, Internal Revenue Service Center, Austin TX 73301.

Form 1120-H is U.S. Income Tax Return for Homeowners Associations. Item C is Total Expenditures made for purposes described in 90 percent expenditures test. At least 90 percent of the expenditures must involve expenses for acquiring, building, managing, maintaining, and caring for property. Current and capital expenditures are included. Not included are such items as investments or transfers of funds held to meet future costs.

Item D is Association's total expenditures for the tax year. This total also includes expenditures directly related to exempt function function. Item D is a total of expenditures.

But Item C is to show that the required percentage (90 percent) for expenditures in particular areas has been met.

For more information, go to www.irs.gov/formspubs for Instructions for Form 1120-H.

Form 1040EZ is Income Tax Return for Single and Joint Filers with No Dependents. Line 2 in the Income Section of Form 1040EZ is where you enter taxable interest. Most interest that you receive and that you can withdraw is taxable income. Examples of taxable interest are interest on bank accounts, money market accuracy certificates, and credit union dividends. The payer sends this information to you on Form 1099-INT or Form 1099-OID.

A return filed to correct one that was already filed if some change or error becomes known. For income tax, it is done on a 1040X...a very simple form (show what chaged, by how much, old and new amount...pretty much it).

Form 1040EZ may be printed online. Visit www.irs.gov/formspubs. Then click on 'Form and instruction number'.

Claiming innocent spouse relief, which applies to all joint filers.

An election to allocate a deficiency, which applies to joint filers who are divorced, widowed, legally separated or have not lived together for the past 12 months.

Equitable relief, which applies to all joint filers and married couples filing separate returns in community property states.

8857 to request any of these kinds of relief. Publication 971 explains these kinds of relief and who may qualify for them.

8332 Release of Claim to Exemption for Child of Divorced or Separated Parents

There are options, depending on specific cirumstances.

No. For 2008 as a single dependent under 65 you only would be required to file if your earned income was over $5,450. For 2009 you only would be required to file if your income was over $5,700. Although you're not required to file, you should file anyway if any income tax was withheld from your earnings in order to receive a refund of that withholding.