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1040x Amended Return Instructions

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1040x Amended Return Instructions

1040x amended return instructions 2. 1040x amended return instructions   Simplified Employee Pensions (SEPs) Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Setting Up a SEPWhen not to use Form 5305-SEP. 1040x amended return instructions How Much Can I Contribute?Contribution Limits Deducting ContributionsDeduction Limit for Contributions for Participants Deduction Limit for Self-Employed Individuals Carryover of Excess SEP Contributions When To Deduct Contributions Where To Deduct Contributions Salary Reduction Simplified Employee Pensions (SARSEPs)SARSEP ADP test. 1040x amended return instructions Deferral percentage. 1040x amended return instructions Employee compensation. 1040x amended return instructions Compensation of self-employed individuals. 1040x amended return instructions Choice not to treat deferrals as compensation. 1040x amended return instructions Limit on Elective Deferrals Tax Treatment of Deferrals Distributions (Withdrawals) Additional TaxesEffects on employee. 1040x amended return instructions Reporting and Disclosure Requirements Topics - This chapter discusses: Setting up a SEP How much can I contribute Deducting contributions Salary reduction simplified employee pensions (SARSEPs) Distributions (withdrawals) Additional taxes Reporting and disclosure requirements Useful Items - You may want to see: Publication 590 Individual Retirement Arrangements (IRAs) 3998 Choosing A Retirement Solution for Your Small Business 4285 SEP Checklist 4286 SARSEP Checklist 4333 SEP Retirement Plans for Small Businesses 4336 SARSEP for Small Businesses 4407 SARSEP—Key Issues and Assistance Forms (and Instructions) W-2 Wage and Tax Statement 1040 U. 1040x amended return instructions S. 1040x amended return instructions Individual Income Tax Return 5305-SEP Simplified Employee Pension—Individual Retirement Accounts Contribution Agreement 5305A-SEP Salary Reduction Simplified Employee Pension—Individual Retirement Accounts Contribution Agreement 8880 Credit for Qualified Retirement Savings Contributions 8881 Credit for Small Employer Pension Plan Startup Costs A SEP is a written plan that allows you to make contributions toward your own retirement and your employees' retirement without getting involved in a more complex qualified plan. 1040x amended return instructions Under a SEP, you make contributions to a traditional individual retirement arrangement (called a SEP-IRA) set up by or for each eligible employee. 1040x amended return instructions A SEP-IRA is owned and controlled by the employee, and you make contributions to the financial institution where the SEP-IRA is maintained. 1040x amended return instructions SEP-IRAs are set up for, at a minimum, each eligible employee (defined below). 1040x amended return instructions A SEP-IRA may have to be set up for a leased employee (defined in chapter 1), but does not need to be set up for excludable employees (defined later). 1040x amended return instructions Eligible employee. 1040x amended return instructions   An eligible employee is an individual who meets all the following requirements. 1040x amended return instructions Has reached age 21. 1040x amended return instructions Has worked for you in at least 3 of the last 5 years. 1040x amended return instructions Has received at least $550 in compensation from you in 2013. 1040x amended return instructions This amount remains the same in 2014. 1040x amended return instructions    You can use less restrictive participation requirements than those listed, but not more restrictive ones. 1040x amended return instructions Excludable employees. 1040x amended return instructions   The following employees can be excluded from coverage under a SEP. 1040x amended return instructions Employees covered by a union agreement and whose retirement benefits were bargained for in good faith by the employees' union and you. 1040x amended return instructions Nonresident alien employees who have received no U. 1040x amended return instructions S. 1040x amended return instructions source wages, salaries, or other personal services compensation from you. 1040x amended return instructions For more information about nonresident aliens, see Publication 519, U. 1040x amended return instructions S. 1040x amended return instructions Tax Guide for Aliens. 1040x amended return instructions Setting Up a SEP There are three basic steps in setting up a SEP. 1040x amended return instructions You must execute a formal written agreement to provide benefits to all eligible employees. 1040x amended return instructions You must give each eligible employee certain information about the SEP. 1040x amended return instructions A SEP-IRA must be set up by or for each eligible employee. 1040x amended return instructions Many financial institutions will help you set up a SEP. 1040x amended return instructions Formal written agreement. 1040x amended return instructions   You must execute a formal written agreement to provide benefits to all eligible employees under a SEP. 1040x amended return instructions You can satisfy the written agreement requirement by adopting an IRS model SEP using Form 5305-SEP. 1040x amended return instructions However, see When not to use Form 5305-SEP, below. 1040x amended return instructions   If you adopt an IRS model SEP using Form 5305-SEP, no prior IRS approval or determination letter is required. 1040x amended return instructions Keep the original form. 1040x amended return instructions Do not file it with the IRS. 1040x amended return instructions Also, using Form 5305-SEP will usually relieve you from filing annual retirement plan information returns with the IRS and the Department of Labor. 1040x amended return instructions See the Form 5305-SEP instructions for details. 1040x amended return instructions If you choose not to use Form 5305-SEP, you should seek professional advice in adopting a SEP. 1040x amended return instructions When not to use Form 5305-SEP. 1040x amended return instructions   You cannot use Form 5305-SEP if any of the following apply. 1040x amended return instructions You currently maintain any other qualified retirement plan other than another SEP. 1040x amended return instructions You have any eligible employees for whom IRAs have not been set up. 1040x amended return instructions You use the services of leased employees, who are not your common-law employees (as described in chapter 1). 1040x amended return instructions You are a member of any of the following unless all eligible employees of all the members of these groups, trades, or businesses participate under the SEP. 1040x amended return instructions An affiliated service group described in section 414(m). 1040x amended return instructions A controlled group of corporations described in section 414(b). 1040x amended return instructions Trades or businesses under common control described in section 414(c). 1040x amended return instructions You do not pay the cost of the SEP contributions. 1040x amended return instructions Information you must give to employees. 1040x amended return instructions   You must give each eligible employee a copy of Form 5305-SEP, its instructions, and the other information listed in the Form 5305-SEP instructions. 1040x amended return instructions An IRS model SEP is not considered adopted until you give each employee this information. 1040x amended return instructions Setting up the employee's SEP-IRA. 1040x amended return instructions   A SEP-IRA must be set up by or for each eligible employee. 1040x amended return instructions SEP-IRAs can be set up with banks, insurance companies, or other qualified financial institutions. 1040x amended return instructions You send SEP contributions to the financial institution where the SEP-IRA is maintained. 1040x amended return instructions Deadline for setting up a SEP. 1040x amended return instructions   You can set up a SEP for any year as late as the due date (including extensions) of your income tax return for that year. 1040x amended return instructions Credit for startup costs. 1040x amended return instructions   You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SEP that first became effective in 2013. 1040x amended return instructions For more information, see Credit for startup costs under Reminders, earlier. 1040x amended return instructions How Much Can I Contribute? The SEP rules permit you to contribute a limited amount of money each year to each employee's SEP-IRA. 1040x amended return instructions If you are self-employed, you can contribute to your own SEP-IRA. 1040x amended return instructions Contributions must be in the form of money (cash, check, or money order). 1040x amended return instructions You cannot contribute property. 1040x amended return instructions However, participants may be able to transfer or roll over certain property from one retirement plan to another. 1040x amended return instructions See Publication 590 for more information about rollovers. 1040x amended return instructions You do not have to make contributions every year. 1040x amended return instructions But if you make contributions, they must be based on a written allocation formula and must not discriminate in favor of highly compensated employees (defined in chapter 1). 1040x amended return instructions When you contribute, you must contribute to the SEP-IRAs of all participants who actually performed personal services during the year for which the contributions are made, including employees who die or terminate employment before the contributions are made. 1040x amended return instructions Contributions are deductible within limits, as discussed later, and generally are not taxable to the plan participants. 1040x amended return instructions A SEP-IRA cannot be a Roth IRA. 1040x amended return instructions Employer contributions to a SEP-IRA will not affect the amount an individual can contribute to a Roth or traditional IRA. 1040x amended return instructions Unlike regular contributions to a traditional IRA, contributions under a SEP can be made to participants over age 70½. 1040x amended return instructions If you are self-employed, you can also make contributions under the SEP for yourself even if you are over 70½. 1040x amended return instructions Participants age 70½ or over must take required minimum distributions. 1040x amended return instructions Time limit for making contributions. 1040x amended return instructions   To deduct contributions for a year, you must make the contributions by the due date (including extensions) of your tax return for the year. 1040x amended return instructions Contribution Limits Contributions you make for 2013 to a common-law employee's SEP-IRA cannot exceed the lesser of 25% of the employee's compensation or $51,000. 1040x amended return instructions Compensation generally does not include your contributions to the SEP. 1040x amended return instructions The SEP plan document will specify how the employer contribution is determined and how it will be allocated to participants. 1040x amended return instructions Example. 1040x amended return instructions Your employee, Mary Plant, earned $21,000 for 2013. 1040x amended return instructions The maximum contribution you can make to her SEP-IRA is $5,250 (25% x $21,000). 1040x amended return instructions Contributions for yourself. 1040x amended return instructions   The annual limits on your contributions to a common-law employee's SEP-IRA also apply to contributions you make to your own SEP-IRA. 1040x amended return instructions However, special rules apply when figuring your maximum deductible contribution. 1040x amended return instructions See Deduction Limit for Self-Employed Individuals , later. 1040x amended return instructions Annual compensation limit. 1040x amended return instructions   You cannot consider the part of an employee's compensation over $255,000 when figuring your contribution limit for that employee. 1040x amended return instructions However, $51,000 is the maximum contribution for an eligible employee. 1040x amended return instructions These limits are $260,000 and $52,000, respectively, in 2014. 1040x amended return instructions Example. 1040x amended return instructions Your employee, Susan Green, earned $210,000 for 2013. 1040x amended return instructions Because of the maximum contribution limit for 2013, you can only contribute $51,000 to her SEP-IRA. 1040x amended return instructions More than one plan. 1040x amended return instructions   If you contribute to a defined contribution plan (defined in chapter 4), annual additions to an account are limited to the lesser of $51,000 or 100% of the participant's compensation. 1040x amended return instructions When you figure this limit, you must add your contributions to all defined contribution plans maintained by you. 1040x amended return instructions Because a SEP is considered a defined contribution plan for this limit, your contributions to a SEP must be added to your contributions to other defined contribution plans you maintain. 1040x amended return instructions Tax treatment of excess contributions. 1040x amended return instructions   Excess contributions are your contributions to an employee's SEP-IRA (or to your own SEP-IRA) for 2013 that exceed the lesser of the following amounts. 1040x amended return instructions 25% of the employee's compensation (or, for you, 20% of your net earnings from self-employment). 1040x amended return instructions $51,000. 1040x amended return instructions Excess contributions are included in the employee's income for the year and are treated as contributions by the employee to his or her SEP-IRA. 1040x amended return instructions For more information on employee tax treatment of excess contributions, see chapter 1 in Publication 590. 1040x amended return instructions Reporting on Form W-2. 1040x amended return instructions   Do not include SEP contributions on your employee's Form W-2 unless contributions were made under a salary reduction arrangement (discussed later). 1040x amended return instructions Deducting Contributions Generally, you can deduct the contributions you make each year to each employee's SEP-IRA. 1040x amended return instructions If you are self-employed, you can deduct the contributions you make each year to your own SEP-IRA. 1040x amended return instructions Deduction Limit for Contributions for Participants The most you can deduct for your contributions to you or your employee's SEP-IRA is the lesser of the following amounts. 1040x amended return instructions Your contributions (including any excess contributions carryover). 1040x amended return instructions 25% of the compensation (limited to $255,000 per participant) paid to the participants during 2013 from the business that has the plan, not to exceed $51,000 per participant. 1040x amended return instructions In 2014, the amounts in (2) above are $260,000 and $52,000, respectively. 1040x amended return instructions Deduction Limit for Self-Employed Individuals If you contribute to your own SEP-IRA, you must make a special computation to figure your maximum deduction for these contributions. 1040x amended return instructions When figuring the deduction for contributions made to your own SEP-IRA, compensation is your net earnings from self-employment (defined in chapter 1), which takes into account both the following deductions. 1040x amended return instructions The deduction for the deductible part of your self-employment tax. 1040x amended return instructions The deduction for contributions to your own SEP-IRA. 1040x amended return instructions The deduction for contributions to your own SEP-IRA and your net earnings depend on each other. 1040x amended return instructions For this reason, you determine the deduction for contributions to your own SEP-IRA indirectly by reducing the contribution rate called for in your plan. 1040x amended return instructions To do this, use the Rate Table for Self-Employed or the Rate Worksheet for Self-Employed, whichever is appropriate for your plan's contribution rate, in chapter 5. 1040x amended return instructions Then figure your maximum deduction by using the Deduction Worksheet for Self-Employed in chapter 5. 1040x amended return instructions Carryover of Excess SEP Contributions If you made SEP contributions that are more than the deduction limit (nondeductible contributions), you can carry over and deduct the difference in later years. 1040x amended return instructions However, the carryover, when combined with the contribution for the later year, is subject to the deduction limit for that year. 1040x amended return instructions If you also contributed to a defined benefit plan or defined contribution plan, see Carryover of Excess Contributions under Employer Deduction in chapter 4 for the carryover limit. 1040x amended return instructions Excise tax. 1040x amended return instructions   If you made nondeductible (excess) contributions to a SEP, you may be subject to a 10% excise tax. 1040x amended return instructions For information about the excise tax, see Excise Tax for Nondeductible (Excess) Contributions under Employer Deduction in chapter 4. 1040x amended return instructions When To Deduct Contributions When you can deduct contributions made for a year depends on the tax year on which the SEP is maintained. 1040x amended return instructions If the SEP is maintained on a calendar year basis, you deduct the yearly contributions on your tax return for the year within which the calendar year ends. 1040x amended return instructions If you file your tax return and maintain the SEP using a fiscal year or short tax year, you deduct contributions made for a year on your tax return for that year. 1040x amended return instructions Example. 1040x amended return instructions You are a fiscal year taxpayer whose tax year ends June 30. 1040x amended return instructions You maintain a SEP on a calendar year basis. 1040x amended return instructions You deduct SEP contributions made for calendar year 2013 on your tax return for your tax year ending June 30, 2014. 1040x amended return instructions Where To Deduct Contributions Deduct the contributions you make for your common-law employees on your tax return. 1040x amended return instructions For example, sole proprietors deduct them on Schedule C (Form 1040) or Schedule F (Form 1040), Profit or Loss From Farming; partnerships deduct them on Form 1065, U. 1040x amended return instructions S. 1040x amended return instructions Return of Partnership Income; and corporations deduct them on Form 1120, U. 1040x amended return instructions S. 1040x amended return instructions Corporation Income Tax Return, or Form 1120S, U. 1040x amended return instructions S. 1040x amended return instructions Income Tax Return for an S Corporation. 1040x amended return instructions Sole proprietors and partners deduct contributions for themselves on line 28 of Form 1040. 1040x amended return instructions (If you are a partner, contributions for yourself are shown on the Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. 1040x amended return instructions , you receive from the partnership. 1040x amended return instructions ) Remember that sole proprietors and partners can't deduct as a business expense contributions made to a SEP for themselves, only those made for their common-law employees. 1040x amended return instructions Salary Reduction Simplified Employee Pensions (SARSEPs) A SARSEP is a SEP set up before 1997 that includes a salary reduction arrangement. 1040x amended return instructions (See the Caution, next. 1040x amended return instructions ) Under a SARSEP, your employees can choose to have you contribute part of their pay to their SEP-IRAs rather than receive it in cash. 1040x amended return instructions This contribution is called an “elective deferral” because employees choose (elect) to set aside the money, and they defer the tax on the money until it is distributed to them. 1040x amended return instructions You are not allowed to set up a SARSEP after 1996. 1040x amended return instructions However, participants (including employees hired after 1996) in a SARSEP set up before 1997 can continue to have you contribute part of their pay to the plan. 1040x amended return instructions If you are interested in setting up a retirement plan that includes a salary reduction arrangement, see chapter 3. 1040x amended return instructions Who can have a SARSEP?   A SARSEP set up before 1997 is available to you and your eligible employees only if all the following requirements are met. 1040x amended return instructions At least 50% of your employees eligible to participate choose to make elective deferrals. 1040x amended return instructions You have 25 or fewer employees who were eligible to participate in the SEP at any time during the preceding year. 1040x amended return instructions The elective deferrals of your highly compensated employees meet the SARSEP ADP test. 1040x amended return instructions SARSEP ADP test. 1040x amended return instructions   Under the SARSEP ADP test, the amount deferred each year by each eligible highly compensated employee as a percentage of pay (the deferral percentage) cannot be more than 125% of the average deferral percentage (ADP) of all non-highly compensated employees eligible to participate. 1040x amended return instructions A highly compensated employee is defined in chapter 1. 1040x amended return instructions Deferral percentage. 1040x amended return instructions   The deferral percentage for an employee for a year is figured as follows. 1040x amended return instructions   The elective employer contributions (excluding certain catch-up contributions)  paid to the SEP for the employee for the year     The employee's compensation (limited to $255,000 in 2013)   The instructions for Form 5305A-SEP have a worksheet you can use to determine whether the elective deferrals of your highly compensated employees meet the SARSEP ADP test. 1040x amended return instructions Employee compensation. 1040x amended return instructions   For figuring the deferral percentage, compensation is generally the amount you pay to the employee for the year. 1040x amended return instructions Compensation includes the elective deferral and other amounts deferred in certain employee benefit plans. 1040x amended return instructions See Compensation in chapter 1. 1040x amended return instructions Elective deferrals under the SARSEP are included in figuring your employees' deferral percentage even though they are not included in the income of your employees for income tax purposes. 1040x amended return instructions Compensation of self-employed individuals. 1040x amended return instructions   If you are self-employed, compensation is your net earnings from self-employment as defined in chapter 1. 1040x amended return instructions   Compensation does not include tax-free items (or deductions related to them) other than foreign earned income and housing cost amounts. 1040x amended return instructions Choice not to treat deferrals as compensation. 1040x amended return instructions   You can choose not to treat elective deferrals (and other amounts deferred in certain employee benefit plans) for a year as compensation under your SARSEP. 1040x amended return instructions Limit on Elective Deferrals The most a participant can choose to defer for calendar year 2013 is the lesser of the following amounts. 1040x amended return instructions 25% of the participant's compensation (limited to $255,000 of the participant's compensation). 1040x amended return instructions $17,500. 1040x amended return instructions The $17,500 limit applies to the total elective deferrals the employee makes for the year to a SEP and any of the following. 1040x amended return instructions Cash or deferred arrangement (section 401(k) plan). 1040x amended return instructions Salary reduction arrangement under a tax-sheltered annuity plan (section 403(b) plan). 1040x amended return instructions SIMPLE IRA plan. 1040x amended return instructions In 2014, the $255,000 limit increases to $260,000 and the $17,500 limit remains at $17,500. 1040x amended return instructions Catch-up contributions. 1040x amended return instructions   A SARSEP can permit participants who are age 50 or over at the end of the calendar year to also make catch-up contributions. 1040x amended return instructions The catch-up contribution limit for 2013 is $5,500 and remains at $5,500 for 2014. 1040x amended return instructions Elective deferrals are not treated as catch-up contributions for 2013 until they exceed the elective deferral limit (the lesser of 25% of compensation or $17,500), the SARSEP ADP test limit discussed earlier, or the plan limit (if any). 1040x amended return instructions However, the catch-up contribution a participant can make for a year cannot exceed the lesser of the following amounts. 1040x amended return instructions The catch-up contribution limit. 1040x amended return instructions The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. 1040x amended return instructions   Catch-up contributions are not subject to the elective deferral limit (the lesser of 25% of compensation or $17,500 in 2013 and in 2014). 1040x amended return instructions Overall limit on SEP contributions. 1040x amended return instructions   If you also make nonelective contributions to a SEP-IRA, the total of the nonelective and elective contributions to that SEP-IRA cannot exceed the lesser of 25% of the employee's compensation or $51,000 for 2013 ($52,000 for 2014). 1040x amended return instructions The same rule applies to contributions you make to your own SEP-IRA. 1040x amended return instructions See Contribution Limits , earlier. 1040x amended return instructions Figuring the elective deferral. 1040x amended return instructions   For figuring the 25% limit on elective deferrals, compensation does not include SEP contributions, including elective deferrals or other amounts deferred in certain employee benefit plans. 1040x amended return instructions Tax Treatment of Deferrals Elective deferrals that are not more than the limits discussed earlier under Limit on Elective Deferrals are excluded from your employees' wages subject to federal income tax in the year of deferral. 1040x amended return instructions However, these deferrals are included in wages for social security, Medicare, and federal unemployment (FUTA) tax. 1040x amended return instructions Excess deferrals. 1040x amended return instructions   For 2013, excess deferrals are the elective deferrals for the year that are more than the $17,500 limit discussed earlier. 1040x amended return instructions For a participant who is eligible to make catch-up contributions, excess deferrals are the elective deferrals that are more than $23,000. 1040x amended return instructions The treatment of excess deferrals made under a SARSEP is similar to the treatment of excess deferrals made under a qualified plan. 1040x amended return instructions See Treatment of Excess Deferrals under Elective Deferrals (401(k) Plans) in chapter 4. 1040x amended return instructions Excess SEP contributions. 1040x amended return instructions   Excess SEP contributions are elective deferrals of highly compensated employees that are more than the amount permitted under the SARSEP ADP test. 1040x amended return instructions You must notify your highly compensated employees within 2½ months after the end of the plan year of their excess SEP contributions. 1040x amended return instructions If you do not notify them within this time period, you must pay a 10% tax on the excess. 1040x amended return instructions For an explanation of the notification requirements, see Rev. 1040x amended return instructions Proc. 1040x amended return instructions 91-44, 1991-2 C. 1040x amended return instructions B. 1040x amended return instructions 733. 1040x amended return instructions If you adopted a SARSEP using Form 5305A-SEP, the notification requirements are explained in the instructions for that form. 1040x amended return instructions Reporting on Form W-2. 1040x amended return instructions   Do not include elective deferrals in the “Wages, tips, other compensation” box of Form W-2. 1040x amended return instructions You must, however, include them in the “Social security wages” and “Medicare wages and tips” boxes. 1040x amended return instructions You must also include them in box 12. 1040x amended return instructions Mark the “Retirement plan” checkbox in box 13. 1040x amended return instructions For more information, see the Form W-2 instructions. 1040x amended return instructions Distributions (Withdrawals) As an employer, you cannot prohibit distributions from a SEP-IRA. 1040x amended return instructions Also, you cannot make your contributions on the condition that any part of them must be kept in the account after you have made your contributions to the employee's accounts. 1040x amended return instructions Distributions are subject to IRA rules. 1040x amended return instructions Generally, you or your employee must begin to receive distributions from a SEP-IRA by April 1 of the first year after the calendar year in which you or your employee reaches age 70½. 1040x amended return instructions For more information about IRA rules, including the tax treatment of distributions, rollovers, required distributions, and income tax withholding, see Publication 590. 1040x amended return instructions Additional Taxes The tax advantages of using SEP-IRAs for retirement savings can be offset by additional taxes that may be imposed for all the following actions. 1040x amended return instructions Making excess contributions. 1040x amended return instructions Making early withdrawals. 1040x amended return instructions Not making required withdrawals. 1040x amended return instructions For information about these taxes, see chapter 1 in Publication 590. 1040x amended return instructions Also, a SEP-IRA may be disqualified, or an excise tax may apply, if the account is involved in a prohibited transaction, discussed next. 1040x amended return instructions Prohibited transaction. 1040x amended return instructions   If an employee improperly uses his or her SEP-IRA, such as by borrowing money from it, the employee has engaged in a prohibited transaction. 1040x amended return instructions In that case, the SEP-IRA will no longer qualify as an IRA. 1040x amended return instructions For a list of prohibited transactions, see Prohibited Transactions in chapter 4. 1040x amended return instructions Effects on employee. 1040x amended return instructions   If a SEP-IRA is disqualified because of a prohibited transaction, the assets in the account will be treated as having been distributed to the employee on the first day of the year in which the transaction occurred. 1040x amended return instructions The employee must include in income the fair market value of the assets (on the first day of the year) that is more than any cost basis in the account. 1040x amended return instructions Also, the employee may have to pay the additional tax for making early withdrawals. 1040x amended return instructions Reporting and Disclosure Requirements If you set up a SEP using Form 5305-SEP, you must give your eligible employees certain information about the SEP when you set it up. 1040x amended return instructions See Setting Up a SEP , earlier. 1040x amended return instructions Also, you must give your eligible employees a statement each year showing any contributions to their SEP-IRAs. 1040x amended return instructions You must also give them notice of any excess contributions. 1040x amended return instructions For details about other information you must give them, see the instructions for Form 5305-SEP or Form 5305A-SEP (for a salary reduction SEP). 1040x amended return instructions Even if you did not use Form 5305-SEP or Form 5305A-SEP to set up your SEP, you must give your employees information similar to that described above. 1040x amended return instructions For more information, see the instructions for either Form 5305-SEP or Form 5305A-SEP. 1040x amended return instructions Prev  Up  Next   Home   More Online Publications
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The 1040x Amended Return Instructions

1040x amended return instructions Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 1040x amended return instructions Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. 1040x amended return instructions . 1040x amended return instructions What is joint and several liability? . 1040x amended return instructions How can I get relief from joint and several liability? . 1040x amended return instructions What are the rules for innocent spouse relief? . 1040x amended return instructions What are erroneous items? . 1040x amended return instructions What is an understated tax? . 1040x amended return instructions Will I qualify for innocent spouse relief in any situation where there is an understated tax? . 1040x amended return instructions What are the rules for separation of liability relief? . 1040x amended return instructions Why would a request for separation of liability relief be denied? . 1040x amended return instructions What are the rules for equitable relief? . 1040x amended return instructions How do state community property laws affect my ability to qualify for relief? . 1040x amended return instructions How do I request relief? . 1040x amended return instructions When should I file Form 8857? . 1040x amended return instructions Where should I file Form 8857? . 1040x amended return instructions I am currently undergoing an examination of my return. 1040x amended return instructions How do I request innocent spouse relief? . 1040x amended return 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? . 1040x amended return instructions What is injured spouse relief? . 1040x amended return 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. 1040x amended return instructions This is called joint and several liability. 1040x amended return 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. 1040x amended return 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. 1040x amended return instructions There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. 1040x amended return instructions ” Each type has different requirements. 1040x amended return instructions They are explained separately below. 1040x amended return instructions To qualify for innocent spouse relief, you must meet all of the following conditions. 1040x amended return instructions You must have filed a joint return which has an understated tax. 1040x amended return instructions The understated tax must be due to erroneous items of your spouse (or former spouse). 1040x amended return 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. 1040x amended return instructions Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 1040x amended return 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. 1040x amended return 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. 1040x amended return 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. 1040x amended return instructions For example, you reported total tax on your 2008 return of $2,500. 1040x amended return instructions IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040x amended return instructions You have a $500 understated tax. 1040x amended return instructions No. 1040x amended return 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. 1040x amended return 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. 1040x amended return instructions You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040x amended return 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). 1040x amended return instructions The understated tax allocated to you is generally the amount you are responsible for. 1040x amended return 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. 1040x amended return 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. 1040x amended return instructions (Under this rule, you are no longer married if you are widowed. 1040x amended return 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. 1040x amended return 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. 1040x amended return instructions Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040x amended return instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040x amended return 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). 1040x amended return instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040x amended return instructions Equitable relief is only available if you meet all of the following conditions. 1040x amended return instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040x amended return instructions You have an understated tax or underpaid tax. 1040x amended return instructions See Note later. 1040x amended return instructions You did not pay the tax. 1040x amended return instructions However, see Refunds , earlier, for exceptions. 1040x amended return 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. 1040x amended return instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040x amended return instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040x amended return instructions You did not file or fail to file your return with the intent to commit fraud. 1040x amended return 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. 1040x amended return instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040x amended return instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040x amended return instructions Note. 1040x amended return 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. 1040x amended return instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040x amended return instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040x amended return instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040x amended return 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. 1040x amended return instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040x amended return instructions You must file an additional Form 8857 if you are requesting relief for more than three years. 1040x amended return 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. 1040x amended return instructions If you are requesting equitable relief, see Exception for equitable relief. 1040x amended return instructions under How To Request Relief, earlier, for when to file Form 8857. 1040x amended return 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. 1040x amended return instructions Use the address or fax number shown in the Instructions for Form 8857. 1040x amended return instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040x amended return instructions Do not file it with the employee assigned to examine your return. 1040x amended return instructions Generally, the IRS has 10 years to collect an amount you owe. 1040x amended return instructions This is the collection statute of limitations. 1040x amended return instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040x amended return instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040x amended return instructions But interest and penalties continue to accrue. 1040x amended return instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040x amended return instructions This includes the time the Tax Court is considering your request. 1040x amended return instructions After your case is resolved, the IRS can begin or resume collecting from you. 1040x amended return instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040x amended return instructions See Publication 594 for more information. 1040x amended return instructions Injured spouse relief is different from innocent spouse relief. 1040x amended return 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. 1040x amended return instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040x amended return 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). 1040x amended return 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. 1040x amended return instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040x amended return instructions Note. 1040x amended return 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. 1040x amended return instructions . 1040x amended return 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. 1040x amended return instructions ” Each type has different requirements. 1040x amended return instructions They are explained separately below. 1040x amended return instructions To qualify for innocent spouse relief, you must meet all of the following conditions. 1040x amended return instructions You must have filed a joint return which has an understated tax. 1040x amended return instructions The understated tax must be due to erroneous items of your spouse (or former spouse). 1040x amended return 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. 1040x amended return instructions Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 1040x amended return 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. 1040x amended return 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. 1040x amended return 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. 1040x amended return instructions For example, you reported total tax on your 2008 return of $2,500. 1040x amended return instructions IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040x amended return instructions You have a $500 understated tax. 1040x amended return instructions No. 1040x amended return 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. 1040x amended return 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. 1040x amended return instructions You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040x amended return 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). 1040x amended return instructions The understated tax allocated to you is generally the amount you are responsible for. 1040x amended return 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. 1040x amended return 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. 1040x amended return instructions (Under this rule, you are no longer married if you are widowed. 1040x amended return 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. 1040x amended return 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. 1040x amended return instructions Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040x amended return instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040x amended return 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). 1040x amended return instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040x amended return instructions Equitable relief is only available if you meet all of the following conditions. 1040x amended return instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040x amended return instructions You have an understated tax or underpaid tax. 1040x amended return instructions See Note later. 1040x amended return instructions You did not pay the tax. 1040x amended return instructions However, see Refunds , earlier, for exceptions. 1040x amended return 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. 1040x amended return instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040x amended return instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040x amended return instructions You did not file or fail to file your return with the intent to commit fraud. 1040x amended return 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. 1040x amended return instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040x amended return instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040x amended return instructions Note. 1040x amended return 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. 1040x amended return instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040x amended return instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040x amended return instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040x amended return 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. 1040x amended return instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040x amended return instructions You must file an additional Form 8857 if you are requesting relief for more than three years. 1040x amended return 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. 1040x amended return instructions If you are requesting equitable relief, see Exception for equitable relief. 1040x amended return instructions under How To Request Relief, earlier, for when to file Form 8857. 1040x amended return 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. 1040x amended return instructions Use the address or fax number shown in the Instructions for Form 8857. 1040x amended return instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040x amended return instructions Do not file it with the employee assigned to examine your return. 1040x amended return instructions Generally, the IRS has 10 years to collect an amount you owe. 1040x amended return instructions This is the collection statute of limitations. 1040x amended return instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040x amended return instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040x amended return instructions But interest and penalties continue to accrue. 1040x amended return instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040x amended return instructions This includes the time the Tax Court is considering your request. 1040x amended return instructions After your case is resolved, the IRS can begin or resume collecting from you. 1040x amended return instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040x amended return instructions See Publication 594 for more information. 1040x amended return instructions Injured spouse relief is different from innocent spouse relief. 1040x amended return 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. 1040x amended return instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040x amended return 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). 1040x amended return 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. 1040x amended return instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040x amended return instructions Note. 1040x amended return 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. 1040x amended return instructions . 1040x amended return instructions What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. 1040x amended return instructions You must have filed a joint return which has an understated tax. 1040x amended return instructions The understated tax must be due to erroneous items of your spouse (or former spouse). 1040x amended return 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. 1040x amended return instructions Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 1040x amended return 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. 1040x amended return 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. 1040x amended return 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. 1040x amended return instructions For example, you reported total tax on your 2008 return of $2,500. 1040x amended return instructions IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040x amended return instructions You have a $500 understated tax. 1040x amended return instructions No. 1040x amended return 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. 1040x amended return 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. 1040x amended return instructions You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040x amended return 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). 1040x amended return instructions The understated tax allocated to you is generally the amount you are responsible for. 1040x amended return 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. 1040x amended return 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. 1040x amended return instructions (Under this rule, you are no longer married if you are widowed. 1040x amended return 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. 1040x amended return 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. 1040x amended return instructions Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040x amended return instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040x amended return 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). 1040x amended return instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040x amended return instructions Equitable relief is only available if you meet all of the following conditions. 1040x amended return instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040x amended return instructions You have an understated tax or underpaid tax. 1040x amended return instructions See Note later. 1040x amended return instructions You did not pay the tax. 1040x amended return instructions However, see Refunds , earlier, for exceptions. 1040x amended return 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. 1040x amended return instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040x amended return instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040x amended return instructions You did not file or fail to file your return with the intent to commit fraud. 1040x amended return 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. 1040x amended return instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040x amended return instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040x amended return instructions Note. 1040x amended return 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. 1040x amended return instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040x amended return instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040x amended return instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040x amended return 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. 1040x amended return instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040x amended return instructions You must file an additional Form 8857 if you are requesting relief for more than three years. 1040x amended return 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. 1040x amended return instructions If you are requesting equitable relief, see Exception for equitable relief. 1040x amended return instructions under How To Request Relief, earlier, for when to file Form 8857. 1040x amended return 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. 1040x amended return instructions Use the address or fax number shown in the Instructions for Form 8857. 1040x amended return instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040x amended return instructions Do not file it with the employee assigned to examine your return. 1040x amended return instructions Generally, the IRS has 10 years to collect an amount you owe. 1040x amended return instructions This is the collection statute of limitations. 1040x amended return instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040x amended return instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040x amended return instructions But interest and penalties continue to accrue. 1040x amended return instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040x amended return instructions This includes the time the Tax Court is considering your request. 1040x amended return instructions After your case is resolved, the IRS can begin or resume collecting from you. 1040x amended return instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040x amended return instructions See Publication 594 for more information. 1040x amended return instructions Injured spouse relief is different from innocent spouse relief. 1040x amended return 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. 1040x amended return instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040x amended return 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). 1040x amended return 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. 1040x amended return instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040x amended return instructions Note. 1040x amended return 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. 1040x amended return instructions . 1040x amended return 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. 1040x amended return 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. 1040x amended return instructions For example, you reported total tax on your 2008 return of $2,500. 1040x amended return instructions IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040x amended return instructions You have a $500 understated tax. 1040x amended return instructions No. 1040x amended return 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. 1040x amended return 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. 1040x amended return instructions You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040x amended return 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). 1040x amended return instructions The understated tax allocated to you is generally the amount you are responsible for. 1040x amended return 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. 1040x amended return 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. 1040x amended return instructions (Under this rule, you are no longer married if you are widowed. 1040x amended return 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. 1040x amended return 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. 1040x amended return instructions Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040x amended return instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040x amended return 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). 1040x amended return instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040x amended return instructions Equitable relief is only available if you meet all of the following conditions. 1040x amended return instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040x amended return instructions You have an understated tax or underpaid tax. 1040x amended return instructions See Note later. 1040x amended return instructions You did not pay the tax. 1040x amended return instructions However, see Refunds , earlier, for exceptions. 1040x amended return 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. 1040x amended return instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040x amended return instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040x amended return instructions You did not file or fail to file your return with the intent to commit fraud. 1040x amended return 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. 1040x amended return instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040x amended return instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040x amended return instructions Note. 1040x amended return 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. 1040x amended return instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040x amended return instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040x amended return instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040x amended return 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. 1040x amended return instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040x amended return instructions You must file an additional Form 8857 if you are requesting relief for more than three years. 1040x amended return 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. 1040x amended return instructions If you are requesting equitable relief, see Exception for equitable relief. 1040x amended return instructions under How To Request Relief, earlier, for when to file Form 8857. 1040x amended return 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. 1040x amended return instructions Use the address or fax number shown in the Instructions for Form 8857. 1040x amended return instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040x amended return instructions Do not file it with the employee assigned to examine your return. 1040x amended return instructions Generally, the IRS has 10 years to collect an amount you owe. 1040x amended return instructions This is the collection statute of limitations. 1040x amended return instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040x amended return instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040x amended return instructions But interest and penalties continue to accrue. 1040x amended return instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040x amended return instructions This includes the time the Tax Court is considering your request. 1040x amended return instructions After your case is resolved, the IRS can begin or resume collecting from you. 1040x amended return instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040x amended return instructions See Publication 594 for more information. 1040x amended return instructions Injured spouse relief is different from innocent spouse relief. 1040x amended return 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. 1040x amended return instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040x amended return 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). 1040x amended return 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. 1040x amended return instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040x amended return instructions Note. 1040x amended return 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. 1040x amended return instructions . 1040x amended return 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. 1040x amended return instructions For example, you reported total tax on your 2008 return of $2,500. 1040x amended return instructions IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040x amended return instructions You have a $500 understated tax. 1040x amended return instructions No. 1040x amended return 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. 1040x amended return 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. 1040x amended return instructions You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040x amended return 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). 1040x amended return instructions The understated tax allocated to you is generally the amount you are responsible for. 1040x amended return 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. 1040x amended return 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. 1040x amended return instructions (Under this rule, you are no longer married if you are widowed. 1040x amended return 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. 1040x amended return 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. 1040x amended return instructions Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040x amended return instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040x amended return 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). 1040x amended return instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040x amended return instructions Equitable relief is only available if you meet all of the following conditions. 1040x amended return instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040x amended return instructions You have an understated tax or underpaid tax. 1040x amended return instructions See Note later. 1040x amended return instructions You did not pay the tax. 1040x amended return instructions However, see Refunds , earlier, for exceptions. 1040x amended return 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. 1040x amended return instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040x amended return instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040x amended return instructions You did not file or fail to file your return with the intent to commit fraud. 1040x amended return 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. 1040x amended return instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040x amended return instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040x amended return instructions Note. 1040x amended return 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. 1040x amended return instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040x amended return instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040x amended return instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040x amended return 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. 1040x amended return instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040x amended return instructions You must file an additional Form 8857 if you are requesting relief for more than three years. 1040x amended return 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. 1040x amended return instructions If you are requesting equitable relief, see Exception for equitable relief. 1040x amended return instructions under How To Request Relief, earlier, for when to file Form 8857. 1040x amended return 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. 1040x amended return instructions Use the address or fax number shown in the Instructions for Form 8857. 1040x amended return instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040x amended return instructions Do not file it with the employee assigned to examine your return. 1040x amended return instructions Generally, the IRS has 10 years to collect an amount you owe. 1040x amended return instructions This is the collection statute of limitations. 1040x amended return instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040x amended return instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040x amended return instructions But interest and penalties continue to accrue. 1040x amended return instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040x amended return instructions This includes the time the Tax Court is considering your request. 1040x amended return instructions After your case is resolved, the IRS can begin or resume collecting from you. 1040x amended return instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040x amended return instructions See Publication 594 for more information. 1040x amended return instructions Injured spouse relief is different from innocent spouse relief. 1040x amended return 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. 1040x amended return instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040x amended return 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). 1040x amended return 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. 1040x amended return instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040x amended return instructions Note. 1040x amended return 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. 1040x amended return instructions . 1040x amended return instructions Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. 1040x amended return 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. 1040x amended return 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. 1040x amended return instructions You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040x amended return 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). 1040x amended return instructions The understated tax allocated to you is generally the amount you are responsible for. 1040x amended return 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. 1040x amended return 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. 1040x amended return instructions (Under this rule, you are no longer married if you are widowed. 1040x amended return 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. 1040x amended return 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. 1040x amended return instructions Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040x amended return instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040x amended return 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). 1040x amended return instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040x amended return instructions Equitable relief is only available if you meet all of the following conditions. 1040x amended return instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040x amended return instructions You have an understated tax or underpaid tax. 1040x amended return instructions See Note later. 1040x amended return instructions You did not pay the tax. 1040x amended return instructions However, see Refunds , earlier, for exceptions. 1040x amended return 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. 1040x amended return instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040x amended return instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040x amended return instructions You did not file or fail to file your return with the intent to commit fraud. 1040x amended return 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. 1040x amended return instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040x amended return instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040x amended return instructions Note. 1040x amended return 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. 1040x amended return instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040x amended return instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040x amended return instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040x amended return 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. 1040x amended return instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040x amended return instructions You must file an additional Form 8857 if you are requesting relief for more than three years. 1040x amended return 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. 1040x amended return instructions If you are requesting equitable relief, see Exception for equitable relief. 1040x amended return instructions under How To Request Relief, earlier, for when to file Form 8857. 1040x amended return 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. 1040x amended return instructions Use the address or fax number shown in the Instructions for Form 8857. 1040x amended return instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040x amended return instructions Do not file it with the employee assigned to examine your return. 1040x amended return instructions Generally, the IRS has 10 years to collect an amount you owe. 1040x amended return instructions This is the collection statute of limitations. 1040x amended return instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040x amended return instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040x amended return instructions But interest and penalties continue to accrue. 1040x amended return instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040x amended return instructions This includes the time the Tax Court is considering your request. 1040x amended return instructions After your case is resolved, the IRS can begin or resume collecting from you. 1040x amended return instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040x amended return instructions See Publication 594 for more information. 1040x amended return instructions Injured spouse relief is different from innocent spouse relief. 1040x amended return 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. 1040x amended return instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040x amended return 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). 1040x amended return 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. 1040x amended return instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040x amended return instructions Note. 1040x amended return 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. 1040x amended return instructions . 1040x amended return 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). 1040x amended return instructions The understated tax allocated to you is generally the amount you are responsible for. 1040x amended return 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. 1040x amended return 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. 1040x amended return instructions (Under this rule, you are no longer married if you are widowed. 1040x amended return 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. 1040x amended return 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. 1040x amended return instructions Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040x amended return instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040x amended return 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). 1040x amended return instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040x amended return instructions Equitable relief is only available if you meet all of the following conditions. 1040x amended return instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040x amended return instructions You have an understated tax or underpaid tax. 1040x amended return instructions See Note later. 1040x amended return instructions You did not pay the tax. 1040x amended return instructions However, see Refunds , earlier, for exceptions. 1040x amended return 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. 1040x amended return instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040x amended return instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040x amended return instructions You did not file or fail to file your return with the intent to commit fraud. 1040x amended return 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. 1040x amended return instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040x amended return instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040x amended return instructions Note. 1040x amended return 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. 1040x amended return instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040x amended return instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040x amended return instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040x amended return 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. 1040x amended return instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040x amended return instructions You must file an additional Form 8857 if you are requesting relief for more than three years. 1040x amended return 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. 1040x amended return instructions If you are requesting equitable relief, see Exception for equitable relief. 1040x amended return instructions under How To Request Relief, earlier, for when to file Form 8857. 1040x amended return 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. 1040x amended return instructions Use the address or fax number shown in the Instructions for Form 8857. 1040x amended return instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040x amended return instructions Do not file it with the employee assigned to examine your return. 1040x amended return instructions Generally, the IRS has 10 years to collect an amount you owe. 1040x amended return instructions This is the collection statute of limitations. 1040x amended return instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040x amended return instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040x amended return instructions But interest and penalties continue to accrue. 1040x amended return instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040x amended return instructions This includes the time the Tax Court is considering your request. 1040x amended return instructions After your case is resolved, the IRS can begin or resume collecting from you. 1040x amended return instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040x amended return instructions See Publication 594 for more information. 1040x amended return instructions Injured spouse relief is different from innocent spouse relief. 1040x amended return 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. 1040x amended return instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040x amended return 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). 1040x amended return 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. 1040x amended return instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040x amended return instructions Note. 1040x amended return 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. 1040x amended return instructions . 1040x amended return 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. 1040x amended return instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040x amended return 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). 1040x amended return instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040x amended return instructions Equitable relief is only available if you meet all of the following conditions. 1040x amended return instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040x amended return instructions You have an understated tax or underpaid tax. 1040x amended return instructions See Note later. 1040x amended return instructions You did not pay the tax. 1040x amended return instructions However, see Refunds , earlier, for exceptions. 1040x amended return 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. 1040x amended return instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040x amended return instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040x amended return instructions You did not file or fail to file your return with the intent to commit fraud. 1040x amended return 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. 1040x amended return instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040x amended return instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040x amended return instructions Note. 1040x amended return 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. 1040x amended return instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040x amended return instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040x amended return instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040x amended return 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. 1040x amended return instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040x amended return instructions You must file an additional Form 8857 if you are requesting relief for more than three years. 1040x amended return 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. 1040x amended return instructions If you are requesting equitable relief, see Exception for equitable relief. 1040x amended return instructions under How To Request Relief, earlier, for when to file Form 8857. 1040x amended return 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. 1040x amended return instructions Use the address or fax number shown in the Instructions for Form 8857. 1040x amended return instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040x amended return instructions Do not file it with the employee assigned to examine your return. 1040x amended return instructions Generally, the IRS has 10 years to collect an amount you owe. 1040x amended return instructions This is the collection statute of limitations. 1040x amended return instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040x amended return instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040x amended return instructions But interest and penalties continue to accrue. 1040x amended return instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040x amended return instructions This includes the time the Tax Court is considering your request. 1040x amended return instructions After your case is resolved, the IRS can begin or resume collecting from you. 1040x amended return instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040x amended return instructions See Publication 594 for more information. 1040x amended return instructions Injured spouse relief is different from innocent spouse relief. 1040x amended return 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. 1040x amended return instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040x amended return 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). 1040x amended return 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. 1040x amended return instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040x amended return instructions Note. 1040x amended return 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. 1040x amended return instructions . 1040x amended return instructions What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. 1040x amended return instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040x amended return instructions You have an understated tax or underpaid tax. 1040x amended return instructions See Note later. 1040x amended return instructions You did not pay the tax. 1040x amended return instructions However, see Refunds , earlier, for exceptions. 1040x amended return 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. 1040x amended return instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040x amended return instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040x amended return instructions You did not file or fail to file your return with the intent to commit fraud. 1040x amended return 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. 1040x amended return instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040x amended return instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040x amended return instructions Note. 1040x amended return 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. 1040x amended return instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040x amended return instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040x amended return instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040x amended return 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. 1040x amended return instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040x amended return instructions You must file an additional Form 8857 if you are requesting relief for more than three years. 1040x amended return 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. 1040x amended return instructions If you are requesting equitable relief, see Exception for equitable relief. 1040x amended return instructions under How To Request Relief, earlier, for when to file Form 8857. 1040x amended return 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. 1040x amended return instructions Use the address or fax number shown in the Instructions for Form 8857. 1040x amended return instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040x amended return instructions Do not file it with the employee assigned to examine your return. 1040x amended return instructions Generally, the IRS has 10 years to collect an amount you owe. 1040x amended return instructions This is the collection statute of limitations. 1040x amended return instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040x amended return instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040x amended return instructions But interest and penalties continue to accrue. 1040x amended return instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040x amended return instructions This includes the time the Tax Court is considering your request. 1040x amended return instructions After your case is resolved, the IRS can begin or resume collecting from you. 1040x amended return instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040x amended return instructions See Publication 594 for more information. 1040x amended return instructions Injured spouse relief is different from innocent spouse relief. 1040x amended return 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. 1040x amended return instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040x amended return 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). 1040x amended return 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. 1040x amended return instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040x amended return instructions Note. 1040x amended return 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. 1040x amended return instructions . 1040x amended return 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. 1040x amended return instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040x amended return 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. 1040x amended return instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040x amended return instructions You must file an additional Form 8857 if you are requesting relief for more than three years. 1040x amended return 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. 1040x amended return instructions If you are requesting equitable relief, see Exception for equitable relief. 1040x amended return instructions under How To Request Relief, earlier, for when to file Form 8857. 1040x amended return 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. 1040x amended return instructions Use the address or fax number shown in the Instructions for Form 8857. 1040x amended return instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040x amended return instructions Do not file it with the employee assigned to examine your return. 1040x amended return instructions Generally, the IRS has 10 years to collect an amount you owe. 1040x amended return instructions This is the collection statute of limitations. 1040x amended return instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040x amended return instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040x amended return instructions But interest and penalties continue to accrue. 1040x amended return instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040x amended return instructions This includes the time the Tax Court is considering your request. 1040x amended return instructions After your case is resolved, the IRS can begin or