Know your filing status. You cannot live with your spouse and file a tax return under the caption, head of household. This filing status is reserve for single parents who share a household with their kids or support a family member.

If you are married at the end of the tax year, filing a separate income tax return might not be your best option if you want to maximize your income tax refund.

If you omit an item from your income tax return, you should consult with your accountant and do an amended income tax return as soon as possible. Don’t wait and hope that the Internal Revenue Service will overlook your mistake. It generally takes up to three years for the Internal Revenue Service to communicate with you regarding the omission, and penalty and interest will be added if there is a deficiency.

You can amend a return up to three years from the original due date.

If you have not filed and are required to file income tax returns for more than three years, you will not get a refund beyond the three year limitation; however you will have to pay if there is a deficiency regardless of the time period.

All tax filers must keep accurate records to support income and deductions; guesses and estimation will not work if there is an audit.

If you deduct business mileage and other automotive expenses on your income tax return, you are required by law to keep a daily log of your business mileage.

If you donate to a charity and get a benefit in return, the portion that is attributable to the benefit is not a deductible item.

Business expenses must meet two criteria before they can be deductible; they must be ordinary and necessary.

Gambling losses are only deductible to the extent of gambling winnings. Gambling losses without winnings are not deductible.

If you are forgiven a debt and receive a 1099-C (debt cancellation) in the mail, income from the cancellation must be reported on your income tax return. Current tax laws, however, can alleviate this burden if certain requirements are met.