Claiming Home Mortgage Interest You must itemize your deductions on Form 1040, Schedule A to claim mortgage interest. This means foregoing the standard deduction for your filing statusâit's an either/or situation. You can itemize or you can or you can claim the standard deduction but you can't do both.
The IRS has a 10 year period of time in which to collect back taxes. After that ten year period of time, the back taxes drop off the tax data base and the debt is legally forgiven and can never be collected. The federal tax liens are also released by statute.
There are several questions here. First, the IRS can collect for 10 years following the assessment of any tax. It appears from your post that your soon to be husband doesn't owe any tax for 2009 - If the IRS determines there is a tax due, they will complete his tax return for him (substitute for return or SFR). A tax determined from an SFR does not have a statute of limitations, the IRS can always collect that tax.