- 1 -
|
Tax Information
for Survivors of
A series of informational publications designed to educate taxpayers Domestic Abuse
about the tax impact of significant life events.
Tax Benefits and Credits
To apply for Innocent Spouse Relief, fill out IRS Form • Obtain independent legal advice
8857, Request for Innocent Spouse Relief, within You have a responsibility to:
two years after the date the IRS first attempts to
collect the tax from you. See IRS Publication 971, • File a timely return if you have income
Innocent Spouse Relief, for more information. You • Include all of your income on your return
may also wish to consult a professional advisor • Pay the taxes owed
for help. If you cannot afford to do so, help may be
available through a law school or nonprofit tax clinic • Read and comply with correspondence from the IRS
in your area. Refer to the free services outlined on • Notify the IRS of any name or address changes
the back of this brochure.
FREQUENTLY ASKED QUESTIONS
While the law requires the IRS to let your spouse (or former spouse) know
if you file a Form 8857 for Innocent Spouse Relief, your privacy will be Do I have to file a tax return?
protected. The IRS will not reveal to your spouse your new name, address, Whether you have to file a tax return depends on your filing status, age, and
employer, phone or fax number, or other information unrelated to a gross income. If you are married, you have the option to file either a joint
determination of your claim. return or a separate return.
What tax or financial records should I keep? See IRS Publication 501, Exemptions, Standard Deduction, and Filing
You should keep receipts, canceled checks, Forms W-2 and 1099s, and Information, for more information.
any other records to help you prepare a complete and accurate income
What if I need more time to prepare my tax return? What if I can’t pay
tax return.
the tax I owe?
For more information on recordkeeping, see What Records Should I Keep? If you cannot file your return by the due date, you may apply for an
in IRS Publication 17, Your Federal Income Tax. automatic 6-month extension of time using IRS Form 4868, Application
for Automatic Extension of Time to File U.S. Individual Income Tax Return. If
What other tax issues do I need to think about? you cannot pay the full amount of tax shown on your return (or on a notice
If you have questions regarding medical expenses, bad debts, or powers of you received), you can request an installment agreement using Form 9465,
attorney, the IRS has more resources to help you. Please call the numbers Installment Agreement Request.
listed in this brochure, or check out the website for more information.
What if I move, get a new job, or go back to school? What if I get
Domestic abuse is not just physical abuse. It often includes economic separated or divorced?
control. As a survivor of domestic abuse, you can take control of your All of these situations can impact your taxes. When you have questions, you
finances. An important part of managing your finances is understanding should call the IRS, a tax professional, or check out the websites listed on
your tax rights and responsibilities. the back of this brochure.
Does having children affect my taxes?
RIGHTS & RESPONSIBILITIES If you have a qualifying child, there are several tax credits that may reduce
You have the right to: the amount of tax you owe. Some credits may also give you a refund, even
• File a separate return even if you’re married if you paid little or no tax. But to get the benefit of these credits, you must
• See and understand the entire tax return (including supporting file a tax return.
documents) before signing a joint return
The Earned Income Tax Credit (EITC) may be available if you are working
• Refuse to sign a joint return and your earnings are low. The credit may be larger if you have one or more
• Request an automatic 6-month extension of time to file your tax return children living with you. You cannot take this credit if you file as married
filing separately, but if your spouse didn’t live in your home at any time
• Get copies of prior years’ tax returns from the IRS during the last six months of the year, you may be able to file as “head of
• Request relief from your spouse’s liability household” and claim the EITC.
continued...
|