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To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. If you change your name, be sure to notify the Social Security Administration using Form SS-5, Application for a Social Security Card. If you have been claiming a withholding exemption for your spouse, and you divorce or legally separate, you must give your employer a new Form W-4, Employee's Withholding Allowance Certificate, within 10 days after the divorce or separation. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC).

Allow 7 weeks for the IRS to notify you of your ITIN application status (9 to 11 weeks if you submit the application during peak processing periods (January 15 through April 30) or if you’re filing from overseas). If you change your mailing address, be sure to notify the IRS. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank.

However, if your return is more complicated (for example, if you claim certain deductions or credits or owe additional taxes), you will need to complete one or more of the new numbered schedules.

For information about the redesigned Form 1040 or tax law changes affecting Form 1040 for the 2018 tax year, go to IRS.gov/Form1040. The personal exemption deduction for you, your spouse, or a dependent has been suspended for tax years 2018 through 2025. Amounts paid as alimony or separate maintenance payments under a divorce or separation agreement executed, or changed, after 2018 won't be deductible by the payer.

If you file jointly, you both must include all your income, deductions, and credits on that return. Both you and your spouse may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return.

This publication explains tax rules that apply if you are divorced or separated from your spouse.You are married for the whole year if you are separated but you haven’t obtained a final decree of divorce or separate maintenance by the last day of your tax year. However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that isn’t called a marriage under state (or foreign) law aren’t married for federal tax purposes. However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that isn’t considered a marriage under state law aren’t considered married for federal tax purposes.If you are married, you and your spouse can choose to file a joint return.If both you and your spouse have income, you usually should figure your tax on both a joint return and separate returns (using the filing status of married filing separately) to see which gives the two of you the lower combined tax. If you are divorced, you are jointly and individually responsible for any tax, interest, and penalties due on a joint return for a tax year ending before your divorce.To file a joint return, at least one of you must be a U. citizen or resident alien at the end of the tax year. This responsibility applies even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns.

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It covers general filing information and can help you choose your filing status.

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  1. As such, implementation of ARGs in these different settings involves finding best practices for honing the collaborative, transmedia elements of ARGs for these respective institutions.