SSN
Social Security Number
ITIN
Individual Taxpayer Identification Number
MFJ
Married Filing Jointly
MFS
Married Filing Separately
HOH
Head of Household
Resident Alien
Must pass Green Card Test or Substantial Presence Test
Green Card Test
Issued an alien registration card by U.S Citizenship and Immigration Services
Substantial Presence Test
Must be present in US at least 31 days during calendar year, and 183 days during current year and previous 2:
- All days of current year
- 1/3 of days year proceeding
- 1/6 of days second year proceeding
Innocent spouse relief
- file a joint return the had an “understatement” of tax due to “erroneous items” on of one of the spouses
- Establish that at the time he or she signed the joint return he or she did not know, and had no reason to know, that there was an understatement of tax
- Prove that, considering the facts and circumstances, it would be unfair to hold the taxpayer liable for the understatement of tax.
Erroneous Items
- Any gross income item received by the spouse that was not reported as income
- Any improper deduction, credit, or property basis claimed on the return
Separation of liability
An allocation of the understatement of tax (plus interest and penalties) on the joint return between the taxpayer and the spouse (or former spouse)
Equitable relief conditions
- Taxpayer isn’t eligible for innocent spouse relief or relief by separation of liability
- Taxpayer and the spouse did not transfer assets to one another as a part of fraudulent scheme
- The spouse did not transfer assists to the taxpayer for the main purpose of avoiding tax or the payment of tax
- The taxpayer did not file the return with the intent to commit fraud
- Taxpayer establishes that, considering all the facts and circumstances, it would be unfair to hold taxpayer liable for the understatement or underpayment of tax
Injured Spouse
Taxpayer who has filed a joint return with his or her spouse and all or part of his or her share of an overpayment was applied against his or her spouses’s past-due federal tax liability, child or spousal support, federal no tax debt or state income tax.
Temporary Absences
Qualifying Individuals are absent from the home for special circumstances such as illness, education, business, vacation, or military service
Qualifying Surviving Spouse with Dependent Child
Filing status for taxpayer if they have dependent child and spouse has died within last two years (not including year that spouse passed)
Deductions
Adjustments to income that are used to reduce gross income to produce adjusted gross income (AGI), “above the line”
MAGI
Modified Adjusted Gross Income
