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1040nr Ez Instructions

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1040nr Ez Instructions

1040nr ez instructions 11. 1040nr ez instructions   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 1040nr ez instructions Free help with your tax return. 1040nr ez instructions   You can get free help preparing your return nationwide from IRS-certified volunteers. 1040nr ez instructions The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 1040nr ez instructions The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040nr ez instructions Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040nr ez instructions In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 1040nr ez instructions To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 1040nr ez instructions gov, download the IRS2Go app, or call 1-800-906-9887. 1040nr ez instructions   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040nr ez instructions To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040nr ez instructions aarp. 1040nr ez instructions org/money/taxaide or call 1-888-227-7669. 1040nr ez instructions For more information on these programs, go to IRS. 1040nr ez instructions gov and enter “VITA” in the search box. 1040nr ez instructions Internet. 1040nr ez instructions    IRS. 1040nr ez instructions gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 1040nr ez instructions Download the free IRS2Go app from the iTunes app store or from Google Play. 1040nr ez instructions Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040nr ez instructions Check the status of your 2013 refund with the Where's My Refund? application on IRS. 1040nr ez instructions gov or download the IRS2Go app and select the Refund Status option. 1040nr ez instructions The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040nr ez instructions Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 1040nr ez instructions You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040nr ez instructions The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040nr ez instructions Use the Interactive Tax Assistant (ITA) to research your tax questions. 1040nr ez instructions No need to wait on the phone or stand in line. 1040nr ez instructions The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 1040nr ez instructions When you reach the response screen, you can print the entire interview and the final response for your records. 1040nr ez instructions New subject areas are added on a regular basis. 1040nr ez instructions  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 1040nr ez instructions gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 1040nr ez instructions You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 1040nr ez instructions The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 1040nr ez instructions When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 1040nr ez instructions Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 1040nr ez instructions You can also ask the IRS to mail a return or an account transcript to you. 1040nr ez instructions Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 1040nr ez instructions gov or by calling 1-800-908-9946. 1040nr ez instructions Tax return and tax account transcripts are generally available for the current year and the past three years. 1040nr ez instructions Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 1040nr ez instructions Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 1040nr ez instructions If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 1040nr ez instructions Check the status of your amended return using Where's My Amended Return? Go to IRS. 1040nr ez instructions gov and enter Where's My Amended Return? in the search box. 1040nr ez instructions You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040nr ez instructions It can take up to 3 weeks from the date you mailed it to show up in our system. 1040nr ez instructions Make a payment using one of several safe and convenient electronic payment options available on IRS. 1040nr ez instructions gov. 1040nr ez instructions Select the Payment tab on the front page of IRS. 1040nr ez instructions gov for more information. 1040nr ez instructions Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 1040nr ez instructions Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040nr ez instructions gov. 1040nr ez instructions Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040nr ez instructions Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040nr ez instructions gov. 1040nr ez instructions Request an Electronic Filing PIN by going to IRS. 1040nr ez instructions gov and entering Electronic Filing PIN in the search box. 1040nr ez instructions Download forms, instructions and publications, including accessible versions for people with disabilities. 1040nr ez instructions Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 1040nr ez instructions gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 1040nr ez instructions An employee can answer questions about your tax account or help you set up a payment plan. 1040nr ez instructions Before you visit, check the Office Locator on IRS. 1040nr ez instructions gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 1040nr ez instructions If you have a special need, such as a disability, you can request an appointment. 1040nr ez instructions Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040nr ez instructions Apply for an Employer Identification Number (EIN). 1040nr ez instructions Go to IRS. 1040nr ez instructions gov and enter Apply for an EIN in the search box. 1040nr ez instructions Read the Internal Revenue Code, regulations, or other official guidance. 1040nr ez instructions Read Internal Revenue Bulletins. 1040nr ez instructions Sign up to receive local and national tax news and more by email. 1040nr ez instructions Just click on “subscriptions” above the search box on IRS. 1040nr ez instructions gov and choose from a variety of options. 1040nr ez instructions Phone. 1040nr ez instructions    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040nr ez instructions Download the free IRS2Go app from the iTunes app store or from Google Play. 1040nr ez instructions Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 1040nr ez instructions gov, or download the IRS2Go app. 1040nr ez instructions Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040nr ez instructions The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040nr ez instructions Most VITA and TCE sites offer free electronic filing. 1040nr ez instructions Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040nr ez instructions Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040nr ez instructions Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 1040nr ez instructions If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040nr ez instructions The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040nr ez instructions Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040nr ez instructions Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 1040nr ez instructions The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040nr ez instructions Note, the above information is for our automated hotline. 1040nr ez instructions Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 1040nr ez instructions Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040nr ez instructions You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040nr ez instructions It can take up to 3 weeks from the date you mailed it to show up in our system. 1040nr ez instructions Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 1040nr ez instructions You should receive your order within 10 business days. 1040nr ez instructions Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 1040nr ez instructions If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 1040nr ez instructions Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040nr ez instructions The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040nr ez instructions These individuals can also contact the IRS through relay services such as the Federal Relay Service. 1040nr ez instructions Walk-in. 1040nr ez instructions   You can find a selection of forms, publications and services — in-person. 1040nr ez instructions Products. 1040nr ez instructions You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040nr ez instructions Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040nr ez instructions Services. 1040nr ez instructions You can walk in to your local TAC for face-to-face tax help. 1040nr ez instructions An employee can answer questions about your tax account or help you set up a payment plan. 1040nr ez instructions Before visiting, use the Office Locator tool on IRS. 1040nr ez instructions gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 1040nr ez instructions Mail. 1040nr ez instructions   You can send your order for forms, instructions, and publications to the address below. 1040nr ez instructions You should receive a response within 10 business days after your request is received. 1040nr ez instructions Internal Revenue Service 1201 N. 1040nr ez instructions Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 1040nr ez instructions The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040nr ez instructions Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040nr ez instructions   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 1040nr ez instructions We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1040nr ez instructions You face (or your business is facing) an immediate threat of adverse action. 1040nr ez instructions You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040nr ez instructions   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1040nr ez instructions Here's why we can help: TAS is an independent organization within the IRS. 1040nr ez instructions Our advocates know how to work with the IRS. 1040nr ez instructions Our services are free and tailored to meet your needs. 1040nr ez instructions We have offices in every state, the District of Columbia, and Puerto Rico. 1040nr ez instructions   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 1040nr ez instructions   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040nr ez instructions If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 1040nr ez instructions Low Income Taxpayer Clinics. 1040nr ez instructions   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 1040nr ez instructions Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040nr ez instructions Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040nr ez instructions Prev  Up  Next   Home   More Online Publications
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The 1040nr Ez Instructions

1040nr ez instructions Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 1040nr ez instructions Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. 1040nr ez instructions . 1040nr ez instructions What is joint and several liability? . 1040nr ez instructions How can I get relief from joint and several liability? . 1040nr ez instructions What are the rules for innocent spouse relief? . 1040nr ez instructions What are erroneous items? . 1040nr ez instructions What is an understated tax? . 1040nr ez instructions Will I qualify for innocent spouse relief in any situation where there is an understated tax? . 1040nr ez instructions What are the rules for separation of liability relief? . 1040nr ez instructions Why would a request for separation of liability relief be denied? . 1040nr ez instructions What are the rules for equitable relief? . 1040nr ez instructions How do state community property laws affect my ability to qualify for relief? . 1040nr ez instructions How do I request relief? . 1040nr ez instructions When should I file Form 8857? . 1040nr ez instructions Where should I file Form 8857? . 1040nr ez instructions I am currently undergoing an examination of my return. 1040nr ez instructions How do I request innocent spouse relief? . 1040nr ez instructions What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . 1040nr ez instructions What is injured spouse relief? . 1040nr ez instructions What is joint and several liability? When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. 1040nr ez instructions This is called joint and several liability. 1040nr ez instructions Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to the income, deductions, or credits of your spouse or former spouse. 1040nr ez instructions You remain jointly and severally liable for taxes, and the IRS still can collect from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the tax. 1040nr ez instructions There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. 1040nr ez instructions ” Each type has different requirements. 1040nr ez instructions They are explained separately below. 1040nr ez instructions To qualify for innocent spouse relief, you must meet all of the following conditions. 1040nr ez instructions You must have filed a joint return which has an understated tax. 1040nr ez instructions The understated tax must be due to erroneous items of your spouse (or former spouse). 1040nr ez instructions You must establish that at the time you signed the joint return, you did not know, and had no reason to know, that there was an understated tax. 1040nr ez instructions Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 1040nr ez instructions You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040nr ez instructions Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not properly reported on the return. 1040nr ez instructions You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040nr ez instructions For example, you reported total tax on your 2008 return of $2,500. 1040nr ez instructions IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040nr ez instructions You have a $500 understated tax. 1040nr ez instructions No. 1040nr ez instructions There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. 1040nr ez instructions For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. 1040nr ez instructions You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040nr ez instructions Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). 1040nr ez instructions The understated tax allocated to you is generally the amount you are responsible for. 1040nr ez instructions To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. 1040nr ez instructions You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. 1040nr ez instructions (Under this rule, you are no longer married if you are widowed. 1040nr ez instructions ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. 1040nr ez instructions In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040nr ez instructions Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040nr ez instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040nr ez instructions The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). 1040nr ez instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040nr ez instructions Equitable relief is only available if you meet all of the following conditions. 1040nr ez instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040nr ez instructions You have an understated tax or underpaid tax. 1040nr ez instructions See Note later. 1040nr ez instructions You did not pay the tax. 1040nr ez instructions However, see Refunds , earlier, for exceptions. 1040nr ez instructions The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. 1040nr ez instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040nr ez instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040nr ez instructions You did not file or fail to file your return with the intent to commit fraud. 1040nr ez instructions The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040nr ez instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040nr ez instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040nr ez instructions Note. 1040nr ez instructions Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040nr ez instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040nr ez instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040nr ez instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040nr ez instructions However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. 1040nr ez instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040nr ez instructions You must file an additional Form 8857 if you are requesting relief for more than three years. 1040nr ez instructions If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. 1040nr ez instructions If you are requesting equitable relief, see Exception for equitable relief. 1040nr ez instructions under How To Request Relief, earlier, for when to file Form 8857. 1040nr ez instructions If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. 1040nr ez instructions Use the address or fax number shown in the Instructions for Form 8857. 1040nr ez instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040nr ez instructions Do not file it with the employee assigned to examine your return. 1040nr ez instructions Generally, the IRS has 10 years to collect an amount you owe. 1040nr ez instructions This is the collection statute of limitations. 1040nr ez instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040nr ez instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040nr ez instructions But interest and penalties continue to accrue. 1040nr ez instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040nr ez instructions This includes the time the Tax Court is considering your request. 1040nr ez instructions After your case is resolved, the IRS can begin or resume collecting from you. 1040nr ez instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040nr ez instructions See Publication 594 for more information. 1040nr ez instructions Injured spouse relief is different from innocent spouse relief. 1040nr ez instructions When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. 1040nr ez instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040nr ez instructions You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). 1040nr ez instructions You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040nr ez instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040nr ez instructions Note. 1040nr ez instructions If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. 1040nr ez instructions . 1040nr ez instructions How can I get relief from joint and several liability? There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. 1040nr ez instructions ” Each type has different requirements. 1040nr ez instructions They are explained separately below. 1040nr ez instructions To qualify for innocent spouse relief, you must meet all of the following conditions. 1040nr ez instructions You must have filed a joint return which has an understated tax. 1040nr ez instructions The understated tax must be due to erroneous items of your spouse (or former spouse). 1040nr ez instructions You must establish that at the time you signed the joint return, you did not know, and had no reason to know, that there was an understated tax. 1040nr ez instructions Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 1040nr ez instructions You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040nr ez instructions Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not properly reported on the return. 1040nr ez instructions You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040nr ez instructions For example, you reported total tax on your 2008 return of $2,500. 1040nr ez instructions IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040nr ez instructions You have a $500 understated tax. 1040nr ez instructions No. 1040nr ez instructions There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. 1040nr ez instructions For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. 1040nr ez instructions You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040nr ez instructions Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). 1040nr ez instructions The understated tax allocated to you is generally the amount you are responsible for. 1040nr ez instructions To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. 1040nr ez instructions You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. 1040nr ez instructions (Under this rule, you are no longer married if you are widowed. 1040nr ez instructions ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. 1040nr ez instructions In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040nr ez instructions Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040nr ez instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040nr ez instructions The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). 1040nr ez instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040nr ez instructions Equitable relief is only available if you meet all of the following conditions. 1040nr ez instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040nr ez instructions You have an understated tax or underpaid tax. 1040nr ez instructions See Note later. 1040nr ez instructions You did not pay the tax. 1040nr ez instructions However, see Refunds , earlier, for exceptions. 1040nr ez instructions The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. 1040nr ez instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040nr ez instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040nr ez instructions You did not file or fail to file your return with the intent to commit fraud. 1040nr ez instructions The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040nr ez instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040nr ez instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040nr ez instructions Note. 1040nr ez instructions Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040nr ez instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040nr ez instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040nr ez instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040nr ez instructions However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. 1040nr ez instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040nr ez instructions You must file an additional Form 8857 if you are requesting relief for more than three years. 1040nr ez instructions If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. 1040nr ez instructions If you are requesting equitable relief, see Exception for equitable relief. 1040nr ez instructions under How To Request Relief, earlier, for when to file Form 8857. 1040nr ez instructions If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. 1040nr ez instructions Use the address or fax number shown in the Instructions for Form 8857. 1040nr ez instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040nr ez instructions Do not file it with the employee assigned to examine your return. 1040nr ez instructions Generally, the IRS has 10 years to collect an amount you owe. 1040nr ez instructions This is the collection statute of limitations. 1040nr ez instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040nr ez instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040nr ez instructions But interest and penalties continue to accrue. 1040nr ez instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040nr ez instructions This includes the time the Tax Court is considering your request. 1040nr ez instructions After your case is resolved, the IRS can begin or resume collecting from you. 1040nr ez instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040nr ez instructions See Publication 594 for more information. 1040nr ez instructions Injured spouse relief is different from innocent spouse relief. 1040nr ez instructions When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. 1040nr ez instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040nr ez instructions You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). 1040nr ez instructions You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040nr ez instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040nr ez instructions Note. 1040nr ez instructions If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. 1040nr ez instructions . 1040nr ez instructions What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. 1040nr ez instructions You must have filed a joint return which has an understated tax. 1040nr ez instructions The understated tax must be due to erroneous items of your spouse (or former spouse). 1040nr ez instructions You must establish that at the time you signed the joint return, you did not know, and had no reason to know, that there was an understated tax. 1040nr ez instructions Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 1040nr ez instructions You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040nr ez instructions Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not properly reported on the return. 1040nr ez instructions You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040nr ez instructions For example, you reported total tax on your 2008 return of $2,500. 1040nr ez instructions IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040nr ez instructions You have a $500 understated tax. 1040nr ez instructions No. 1040nr ez instructions There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. 1040nr ez instructions For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. 1040nr ez instructions You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040nr ez instructions Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). 1040nr ez instructions The understated tax allocated to you is generally the amount you are responsible for. 1040nr ez instructions To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. 1040nr ez instructions You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. 1040nr ez instructions (Under this rule, you are no longer married if you are widowed. 1040nr ez instructions ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. 1040nr ez instructions In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040nr ez instructions Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040nr ez instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040nr ez instructions The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). 1040nr ez instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040nr ez instructions Equitable relief is only available if you meet all of the following conditions. 1040nr ez instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040nr ez instructions You have an understated tax or underpaid tax. 1040nr ez instructions See Note later. 1040nr ez instructions You did not pay the tax. 1040nr ez instructions However, see Refunds , earlier, for exceptions. 1040nr ez instructions The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. 1040nr ez instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040nr ez instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040nr ez instructions You did not file or fail to file your return with the intent to commit fraud. 1040nr ez instructions The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040nr ez instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040nr ez instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040nr ez instructions Note. 1040nr ez instructions Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040nr ez instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040nr ez instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040nr ez instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040nr ez instructions However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. 1040nr ez instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040nr ez instructions You must file an additional Form 8857 if you are requesting relief for more than three years. 1040nr ez instructions If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. 1040nr ez instructions If you are requesting equitable relief, see Exception for equitable relief. 1040nr ez instructions under How To Request Relief, earlier, for when to file Form 8857. 1040nr ez instructions If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. 1040nr ez instructions Use the address or fax number shown in the Instructions for Form 8857. 1040nr ez instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040nr ez instructions Do not file it with the employee assigned to examine your return. 1040nr ez instructions Generally, the IRS has 10 years to collect an amount you owe. 1040nr ez instructions This is the collection statute of limitations. 1040nr ez instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040nr ez instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040nr ez instructions But interest and penalties continue to accrue. 1040nr ez instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040nr ez instructions This includes the time the Tax Court is considering your request. 1040nr ez instructions After your case is resolved, the IRS can begin or resume collecting from you. 1040nr ez instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040nr ez instructions See Publication 594 for more information. 1040nr ez instructions Injured spouse relief is different from innocent spouse relief. 1040nr ez instructions When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. 1040nr ez instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040nr ez instructions You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). 1040nr ez instructions You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040nr ez instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040nr ez instructions Note. 1040nr ez instructions If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. 1040nr ez instructions . 1040nr ez instructions What are “erroneous items”? Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not properly reported on the return. 1040nr ez instructions You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040nr ez instructions For example, you reported total tax on your 2008 return of $2,500. 1040nr ez instructions IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040nr ez instructions You have a $500 understated tax. 1040nr ez instructions No. 1040nr ez instructions There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. 1040nr ez instructions For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. 1040nr ez instructions You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040nr ez instructions Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). 1040nr ez instructions The understated tax allocated to you is generally the amount you are responsible for. 1040nr ez instructions To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. 1040nr ez instructions You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. 1040nr ez instructions (Under this rule, you are no longer married if you are widowed. 1040nr ez instructions ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. 1040nr ez instructions In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040nr ez instructions Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040nr ez instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040nr ez instructions The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). 1040nr ez instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040nr ez instructions Equitable relief is only available if you meet all of the following conditions. 1040nr ez instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040nr ez instructions You have an understated tax or underpaid tax. 1040nr ez instructions See Note later. 1040nr ez instructions You did not pay the tax. 1040nr ez instructions However, see Refunds , earlier, for exceptions. 1040nr ez instructions The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. 1040nr ez instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040nr ez instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040nr ez instructions You did not file or fail to file your return with the intent to commit fraud. 1040nr ez instructions The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040nr ez instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040nr ez instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040nr ez instructions Note. 1040nr ez instructions Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040nr ez instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040nr ez instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040nr ez instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040nr ez instructions However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. 1040nr ez instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040nr ez instructions You must file an additional Form 8857 if you are requesting relief for more than three years. 1040nr ez instructions If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. 1040nr ez instructions If you are requesting equitable relief, see Exception for equitable relief. 1040nr ez instructions under How To Request Relief, earlier, for when to file Form 8857. 1040nr ez instructions If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. 1040nr ez instructions Use the address or fax number shown in the Instructions for Form 8857. 1040nr ez instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040nr ez instructions Do not file it with the employee assigned to examine your return. 1040nr ez instructions Generally, the IRS has 10 years to collect an amount you owe. 1040nr ez instructions This is the collection statute of limitations. 1040nr ez instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040nr ez instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040nr ez instructions But interest and penalties continue to accrue. 1040nr ez instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040nr ez instructions This includes the time the Tax Court is considering your request. 1040nr ez instructions After your case is resolved, the IRS can begin or resume collecting from you. 1040nr ez instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040nr ez instructions See Publication 594 for more information. 1040nr ez instructions Injured spouse relief is different from innocent spouse relief. 1040nr ez instructions When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. 1040nr ez instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040nr ez instructions You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). 1040nr ez instructions You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040nr ez instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040nr ez instructions Note. 1040nr ez instructions If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. 1040nr ez instructions . 1040nr ez instructions What is an “understated tax”? You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040nr ez instructions For example, you reported total tax on your 2008 return of $2,500. 1040nr ez instructions IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040nr ez instructions You have a $500 understated tax. 1040nr ez instructions No. 1040nr ez instructions There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. 1040nr ez instructions For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. 1040nr ez instructions You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040nr ez instructions Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). 1040nr ez instructions The understated tax allocated to you is generally the amount you are responsible for. 1040nr ez instructions To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. 1040nr ez instructions You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. 1040nr ez instructions (Under this rule, you are no longer married if you are widowed. 1040nr ez instructions ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. 1040nr ez instructions In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040nr ez instructions Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040nr ez instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040nr ez instructions The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). 1040nr ez instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040nr ez instructions Equitable relief is only available if you meet all of the following conditions. 1040nr ez instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040nr ez instructions You have an understated tax or underpaid tax. 1040nr ez instructions See Note later. 1040nr ez instructions You did not pay the tax. 1040nr ez instructions However, see Refunds , earlier, for exceptions. 1040nr ez instructions The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. 1040nr ez instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040nr ez instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040nr ez instructions You did not file or fail to file your return with the intent to commit fraud. 1040nr ez instructions The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040nr ez instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040nr ez instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040nr ez instructions Note. 1040nr ez instructions Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040nr ez instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040nr ez instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040nr ez instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040nr ez instructions However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. 1040nr ez instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040nr ez instructions You must file an additional Form 8857 if you are requesting relief for more than three years. 1040nr ez instructions If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. 1040nr ez instructions If you are requesting equitable relief, see Exception for equitable relief. 1040nr ez instructions under How To Request Relief, earlier, for when to file Form 8857. 1040nr ez instructions If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. 1040nr ez instructions Use the address or fax number shown in the Instructions for Form 8857. 1040nr ez instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040nr ez instructions Do not file it with the employee assigned to examine your return. 1040nr ez instructions Generally, the IRS has 10 years to collect an amount you owe. 1040nr ez instructions This is the collection statute of limitations. 1040nr ez instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040nr ez instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040nr ez instructions But interest and penalties continue to accrue. 1040nr ez instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040nr ez instructions This includes the time the Tax Court is considering your request. 1040nr ez instructions After your case is resolved, the IRS can begin or resume collecting from you. 1040nr ez instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040nr ez instructions See Publication 594 for more information. 1040nr ez instructions Injured spouse relief is different from innocent spouse relief. 1040nr ez instructions When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. 1040nr ez instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040nr ez instructions You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). 1040nr ez instructions You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040nr ez instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040nr ez instructions Note. 1040nr ez instructions If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. 1040nr ez instructions . 1040nr ez instructions Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. 1040nr ez instructions There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. 1040nr ez instructions For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. 1040nr ez instructions You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040nr ez instructions Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). 1040nr ez instructions The understated tax allocated to you is generally the amount you are responsible for. 1040nr ez instructions To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. 1040nr ez instructions You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. 1040nr ez instructions (Under this rule, you are no longer married if you are widowed. 1040nr ez instructions ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. 1040nr ez instructions In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040nr ez instructions Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040nr ez instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040nr ez instructions The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). 1040nr ez instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040nr ez instructions Equitable relief is only available if you meet all of the following conditions. 1040nr ez instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040nr ez instructions You have an understated tax or underpaid tax. 1040nr ez instructions See Note later. 1040nr ez instructions You did not pay the tax. 1040nr ez instructions However, see Refunds , earlier, for exceptions. 1040nr ez instructions The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. 1040nr ez instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040nr ez instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040nr ez instructions You did not file or fail to file your return with the intent to commit fraud. 1040nr ez instructions The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040nr ez instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040nr ez instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040nr ez instructions Note. 1040nr ez instructions Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040nr ez instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040nr ez instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040nr ez instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040nr ez instructions However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. 1040nr ez instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040nr ez instructions You must file an additional Form 8857 if you are requesting relief for more than three years. 1040nr ez instructions If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. 1040nr ez instructions If you are requesting equitable relief, see Exception for equitable relief. 1040nr ez instructions under How To Request Relief, earlier, for when to file Form 8857. 1040nr ez instructions If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. 1040nr ez instructions Use the address or fax number shown in the Instructions for Form 8857. 1040nr ez instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040nr ez instructions Do not file it with the employee assigned to examine your return. 1040nr ez instructions Generally, the IRS has 10 years to collect an amount you owe. 1040nr ez instructions This is the collection statute of limitations. 1040nr ez instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040nr ez instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040nr ez instructions But interest and penalties continue to accrue. 1040nr ez instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040nr ez instructions This includes the time the Tax Court is considering your request. 1040nr ez instructions After your case is resolved, the IRS can begin or resume collecting from you. 1040nr ez instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040nr ez instructions See Publication 594 for more information. 1040nr ez instructions Injured spouse relief is different from innocent spouse relief. 1040nr ez instructions When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. 1040nr ez instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040nr ez instructions You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). 1040nr ez instructions You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040nr ez instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040nr ez instructions Note. 1040nr ez instructions If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. 1040nr ez instructions . 1040nr ez instructions What are the rules for separation of liability relief? Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). 1040nr ez instructions The understated tax allocated to you is generally the amount you are responsible for. 1040nr ez instructions To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. 1040nr ez instructions You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. 1040nr ez instructions (Under this rule, you are no longer married if you are widowed. 1040nr ez instructions ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. 1040nr ez instructions In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040nr ez instructions Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040nr ez instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040nr ez instructions The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). 1040nr ez instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040nr ez instructions Equitable relief is only available if you meet all of the following conditions. 1040nr ez instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040nr ez instructions You have an understated tax or underpaid tax. 1040nr ez instructions See Note later. 1040nr ez instructions You did not pay the tax. 1040nr ez instructions However, see Refunds , earlier, for exceptions. 1040nr ez instructions The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. 1040nr ez instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040nr ez instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040nr ez instructions You did not file or fail to file your return with the intent to commit fraud. 1040nr ez instructions The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040nr ez instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040nr ez instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040nr ez instructions Note. 1040nr ez instructions Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040nr ez instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040nr ez instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040nr ez instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040nr ez instructions However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. 1040nr ez instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040nr ez instructions You must file an additional Form 8857 if you are requesting relief for more than three years. 1040nr ez instructions If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. 1040nr ez instructions If you are requesting equitable relief, see Exception for equitable relief. 1040nr ez instructions under How To Request Relief, earlier, for when to file Form 8857. 1040nr ez instructions If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. 1040nr ez instructions Use the address or fax number shown in the Instructions for Form 8857. 1040nr ez instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040nr ez instructions Do not file it with the employee assigned to examine your return. 1040nr ez instructions Generally, the IRS has 10 years to collect an amount you owe. 1040nr ez instructions This is the collection statute of limitations. 1040nr ez instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040nr ez instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040nr ez instructions But interest and penalties continue to accrue. 1040nr ez instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040nr ez instructions This includes the time the Tax Court is considering your request. 1040nr ez instructions After your case is resolved, the IRS can begin or resume collecting from you. 1040nr ez instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040nr ez instructions See Publication 594 for more information. 1040nr ez instructions Injured spouse relief is different from innocent spouse relief. 1040nr ez instructions When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. 1040nr ez instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040nr ez instructions You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). 1040nr ez instructions You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040nr ez instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040nr ez instructions Note. 1040nr ez instructions If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. 1040nr ez instructions . 1040nr ez instructions Why would a request for separation of liability relief be denied? Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040nr ez instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040nr ez instructions The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). 1040nr ez instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040nr ez instructions Equitable relief is only available if you meet all of the following conditions. 1040nr ez instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040nr ez instructions You have an understated tax or underpaid tax. 1040nr ez instructions See Note later. 1040nr ez instructions You did not pay the tax. 1040nr ez instructions However, see Refunds , earlier, for exceptions. 1040nr ez instructions The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. 1040nr ez instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040nr ez instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040nr ez instructions You did not file or fail to file your return with the intent to commit fraud. 1040nr ez instructions The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040nr ez instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040nr ez instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040nr ez instructions Note. 1040nr ez instructions Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040nr ez instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040nr ez instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040nr ez instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040nr ez instructions However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. 1040nr ez instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040nr ez instructions You must file an additional Form 8857 if you are requesting relief for more than three years. 1040nr ez instructions If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. 1040nr ez instructions If you are requesting equitable relief, see Exception for equitable relief. 1040nr ez instructions under How To Request Relief, earlier, for when to file Form 8857. 1040nr ez instructions If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. 1040nr ez instructions Use the address or fax number shown in the Instructions for Form 8857. 1040nr ez instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040nr ez instructions Do not file it with the employee assigned to examine your return. 1040nr ez instructions Generally, the IRS has 10 years to collect an amount you owe. 1040nr ez instructions This is the collection statute of limitations. 1040nr ez instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040nr ez instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040nr ez instructions But interest and penalties continue to accrue. 1040nr ez instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040nr ez instructions This includes the time the Tax Court is considering your request. 1040nr ez instructions After your case is resolved, the IRS can begin or resume collecting from you. 1040nr ez instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040nr ez instructions See Publication 594 for more information. 1040nr ez instructions Injured spouse relief is different from innocent spouse relief. 1040nr ez instructions When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. 1040nr ez instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040nr ez instructions You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). 1040nr ez instructions You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040nr ez instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040nr ez instructions Note. 1040nr ez instructions If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. 1040nr ez instructions . 1040nr ez instructions What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. 1040nr ez instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040nr ez instructions You have an understated tax or underpaid tax. 1040nr ez instructions See Note later. 1040nr ez instructions You did not pay the tax. 1040nr ez instructions However, see Refunds , earlier, for exceptions. 1040nr ez instructions The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. 1040nr ez instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040nr ez instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040nr ez instructions You did not file or fail to file your return with the intent to commit fraud. 1040nr ez instructions The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040nr ez instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040nr ez instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040nr ez instructions Note. 1040nr ez instructions Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040nr ez instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040nr ez instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040nr ez instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040nr ez instructions However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. 1040nr ez instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040nr ez instructions You must file an additional Form 8857 if you are requesting relief for more than three years. 1040nr ez instructions If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. 1040nr ez instructions If you are requesting equitable relief, see Exception for equitable relief. 1040nr ez instructions under How To Request Relief, earlier, for when to file Form 8857. 1040nr ez instructions If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. 1040nr ez instructions Use the address or fax number shown in the Instructions for Form 8857. 1040nr ez instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040nr ez instructions Do not file it with the employee assigned to examine your return. 1040nr ez instructions Generally, the IRS has 10 years to collect an amount you owe. 1040nr ez instructions This is the collection statute of limitations. 1040nr ez instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040nr ez instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040nr ez instructions But interest and penalties continue to accrue. 1040nr ez instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040nr ez instructions This includes the time the Tax Court is considering your request. 1040nr ez instructions After your case is resolved, the IRS can begin or resume collecting from you. 1040nr ez instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040nr ez instructions See Publication 594 for more information. 1040nr ez instructions Injured spouse relief is different from innocent spouse relief. 1040nr ez instructions When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. 1040nr ez instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040nr ez instructions You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). 1040nr ez instructions You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040nr ez instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040nr ez instructions Note. 1040nr ez instructions If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. 1040nr ez instructions . 1040nr ez instructions How do state community property laws affect my ability to qualify for relief? Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040nr ez instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040nr ez instructions However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. 1040nr ez instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040nr ez instructions You must file an additional Form 8857 if you are requesting relief for more than three years. 1040nr ez instructions If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. 1040nr ez instructions If you are requesting equitable relief, see Exception for equitable relief. 1040nr ez instructions under How To Request Relief, earlier, for when to file Form 8857. 1040nr ez instructions If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. 1040nr ez instructions Use the address or fax number shown in the Instructions for Form 8857. 1040nr ez instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040nr ez instructions Do not file it with the employee assigned to examine your return. 1040nr ez instructions Generally, the IRS has 10 years to collect an amount you owe. 1040nr ez instructions This is the collection statute of limitations. 1040nr ez instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040nr ez instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040nr ez instructions But interest and penalties continue to accrue. 1040nr ez instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040nr ez instructions This includes the time the Tax Court is considering your request. 1040nr ez instructions After your case is resolved, the IRS can begin or