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2012 1040a Tax Form

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2012 1040a Tax Form

2012 1040a tax form Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 2012 1040a tax form Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. 2012 1040a tax form . 2012 1040a tax form What is joint and several liability? . 2012 1040a tax form How can I get relief from joint and several liability? . 2012 1040a tax form What are the rules for innocent spouse relief? . 2012 1040a tax form What are erroneous items? . 2012 1040a tax form What is an understated tax? . 2012 1040a tax form Will I qualify for innocent spouse relief in any situation where there is an understated tax? . 2012 1040a tax form What are the rules for separation of liability relief? . 2012 1040a tax form Why would a request for separation of liability relief be denied? . 2012 1040a tax form What are the rules for equitable relief? . 2012 1040a tax form How do state community property laws affect my ability to qualify for relief? . 2012 1040a tax form How do I request relief? . 2012 1040a tax form When should I file Form 8857? . 2012 1040a tax form Where should I file Form 8857? . 2012 1040a tax form I am currently undergoing an examination of my return. 2012 1040a tax form How do I request innocent spouse relief? . 2012 1040a tax form What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . 2012 1040a tax form What is injured spouse relief? . 2012 1040a tax form 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. 2012 1040a tax form This is called joint and several liability. 2012 1040a tax form 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. 2012 1040a tax form 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. 2012 1040a tax form There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. 2012 1040a tax form ” Each type has different requirements. 2012 1040a tax form They are explained separately below. 2012 1040a tax form To qualify for innocent spouse relief, you must meet all of the following conditions. 2012 1040a tax form You must have filed a joint return which has an understated tax. 2012 1040a tax form The understated tax must be due to erroneous items of your spouse (or former spouse). 2012 1040a tax form 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. 2012 1040a tax form Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 2012 1040a tax form You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 2012 1040a tax form 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. 2012 1040a tax form You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 2012 1040a tax form For example, you reported total tax on your 2008 return of $2,500. 2012 1040a tax form IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2012 1040a tax form You have a $500 understated tax. 2012 1040a tax form No. 2012 1040a tax form 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. 2012 1040a tax form 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. 2012 1040a tax form You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2012 1040a tax form 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). 2012 1040a tax form The understated tax allocated to you is generally the amount you are responsible for. 2012 1040a tax form 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. 2012 1040a tax form 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. 2012 1040a tax form (Under this rule, you are no longer married if you are widowed. 2012 1040a tax form ) 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. 2012 1040a tax form 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. 2012 1040a tax form Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2012 1040a tax form The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2012 1040a tax form 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). 2012 1040a tax form Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2012 1040a tax form Equitable relief is only available if you meet all of the following conditions. 2012 1040a tax form You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2012 1040a tax form You have an understated tax or underpaid tax. 2012 1040a tax form See Note later. 2012 1040a tax form You did not pay the tax. 2012 1040a tax form However, see Refunds , earlier, for exceptions. 2012 1040a tax form 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. 2012 1040a tax form You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2012 1040a tax form Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2012 1040a tax form You did not file or fail to file your return with the intent to commit fraud. 2012 1040a tax form The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2012 1040a tax form For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2012 1040a tax form You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2012 1040a tax form Note. 2012 1040a tax form Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2012 1040a tax form (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2012 1040a tax form ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2012 1040a tax form Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2012 1040a tax form 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. 2012 1040a tax form      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2012 1040a tax form You must file an additional Form 8857 if you are requesting relief for more than three years. 2012 1040a tax form 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. 2012 1040a tax form If you are requesting equitable relief, see Exception for equitable relief. 2012 1040a tax form under How To Request Relief, earlier, for when to file Form 8857. 2012 1040a tax form 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. 2012 1040a tax form Use the address or fax number shown in the Instructions for Form 8857. 2012 1040a tax form File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2012 1040a tax form Do not file it with the employee assigned to examine your return. 2012 1040a tax form Generally, the IRS has 10 years to collect an amount you owe. 2012 1040a tax form This is the collection statute of limitations. 2012 1040a tax form By law, the IRS is not allowed to collect from you after the 10-year period ends. 2012 1040a tax form If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2012 1040a tax form But interest and penalties continue to accrue. 2012 1040a tax form Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2012 1040a tax form This includes the time the Tax Court is considering your request. 2012 1040a tax form After your case is resolved, the IRS can begin or resume collecting from you. 2012 1040a tax form The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2012 1040a tax form See Publication 594 for more information. 2012 1040a tax form Injured spouse relief is different from innocent spouse relief. 2012 1040a tax form 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. 2012 1040a tax form The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2012 1040a tax form 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). 2012 1040a tax form You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2012 1040a tax form You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2012 1040a tax form Note. 2012 1040a tax form 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. 2012 1040a tax form . 2012 1040a tax form 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. 2012 1040a tax form ” Each type has different requirements. 2012 1040a tax form They are explained separately below. 2012 1040a tax form To qualify for innocent spouse relief, you must meet all of the following conditions. 2012 1040a tax form You must have filed a joint return which has an understated tax. 2012 1040a tax form The understated tax must be due to erroneous items of your spouse (or former spouse). 2012 1040a tax form 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. 2012 1040a tax form Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 2012 1040a tax form You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 2012 1040a tax form 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. 2012 1040a tax form You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 2012 1040a tax form For example, you reported total tax on your 2008 return of $2,500. 2012 1040a tax form IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2012 1040a tax form You have a $500 understated tax. 2012 1040a tax form No. 2012 1040a tax form 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. 2012 1040a tax form 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. 2012 1040a tax form You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2012 1040a tax form 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). 2012 1040a tax form The understated tax allocated to you is generally the amount you are responsible for. 2012 1040a tax form 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. 2012 1040a tax form 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. 2012 1040a tax form (Under this rule, you are no longer married if you are widowed. 2012 1040a tax form ) 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. 2012 1040a tax form 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. 2012 1040a tax form Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2012 1040a tax form The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2012 1040a tax form 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). 2012 1040a tax form Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2012 1040a tax form Equitable relief is only available if you meet all of the following conditions. 2012 1040a tax form You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2012 1040a tax form You have an understated tax or underpaid tax. 2012 1040a tax form See Note later. 2012 1040a tax form You did not pay the tax. 2012 1040a tax form However, see Refunds , earlier, for exceptions. 2012 1040a tax form 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. 2012 1040a tax form You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2012 1040a tax form Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2012 1040a tax form You did not file or fail to file your return with the intent to commit fraud. 2012 1040a tax form The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2012 1040a tax form For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2012 1040a tax form You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2012 1040a tax form Note. 2012 1040a tax form Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2012 1040a tax form (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2012 1040a tax form ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2012 1040a tax form Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2012 1040a tax form 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. 2012 1040a tax form      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2012 1040a tax form You must file an additional Form 8857 if you are requesting relief for more than three years. 2012 1040a tax form 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. 2012 1040a tax form If you are requesting equitable relief, see Exception for equitable relief. 2012 1040a tax form under How To Request Relief, earlier, for when to file Form 8857. 2012 1040a tax form 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. 2012 1040a tax form Use the address or fax number shown in the Instructions for Form 8857. 2012 1040a tax form File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2012 1040a tax form Do not file it with the employee assigned to examine your return. 2012 1040a tax form Generally, the IRS has 10 years to collect an amount you owe. 2012 1040a tax form This is the collection statute of limitations. 2012 1040a tax form By law, the IRS is not allowed to collect from you after the 10-year period ends. 2012 1040a tax form If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2012 1040a tax form But interest and penalties continue to accrue. 2012 1040a tax form Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2012 1040a tax form This includes the time the Tax Court is considering your request. 2012 1040a tax form After your case is resolved, the IRS can begin or resume collecting from you. 2012 1040a tax form The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2012 1040a tax form See Publication 594 for more information. 2012 1040a tax form Injured spouse relief is different from innocent spouse relief. 2012 1040a tax form 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. 2012 1040a tax form The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2012 1040a tax form 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). 2012 1040a tax form You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2012 1040a tax form You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2012 1040a tax form Note. 2012 1040a tax form 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. 2012 1040a tax form . 2012 1040a tax form What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. 2012 1040a tax form You must have filed a joint return which has an understated tax. 2012 1040a tax form The understated tax must be due to erroneous items of your spouse (or former spouse). 2012 1040a tax form 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. 2012 1040a tax form Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 2012 1040a tax form You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 2012 1040a tax form 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. 2012 1040a tax form You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 2012 1040a tax form For example, you reported total tax on your 2008 return of $2,500. 2012 1040a tax form IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2012 1040a tax form You have a $500 understated tax. 2012 1040a tax form No. 2012 1040a tax form 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. 2012 1040a tax form 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. 2012 1040a tax form You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2012 1040a tax form 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). 2012 1040a tax form The understated tax allocated to you is generally the amount you are responsible for. 2012 1040a tax form 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. 2012 1040a tax form 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. 2012 1040a tax form (Under this rule, you are no longer married if you are widowed. 2012 1040a tax form ) 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. 2012 1040a tax form 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. 2012 1040a tax form Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2012 1040a tax form The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2012 1040a tax form 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). 2012 1040a tax form Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2012 1040a tax form Equitable relief is only available if you meet all of the following conditions. 2012 1040a tax form You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2012 1040a tax form You have an understated tax or underpaid tax. 2012 1040a tax form See Note later. 2012 1040a tax form You did not pay the tax. 2012 1040a tax form However, see Refunds , earlier, for exceptions. 2012 1040a tax form 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. 2012 1040a tax form You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2012 1040a tax form Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2012 1040a tax form You did not file or fail to file your return with the intent to commit fraud. 2012 1040a tax form The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2012 1040a tax form For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2012 1040a tax form You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2012 1040a tax form Note. 2012 1040a tax form Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2012 1040a tax form (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2012 1040a tax form ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2012 1040a tax form Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2012 1040a tax form 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. 2012 1040a tax form      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2012 1040a tax form You must file an additional Form 8857 if you are requesting relief for more than three years. 2012 1040a tax form 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. 2012 1040a tax form If you are requesting equitable relief, see Exception for equitable relief. 2012 1040a tax form under How To Request Relief, earlier, for when to file Form 8857. 2012 1040a tax form 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. 2012 1040a tax form Use the address or fax number shown in the Instructions for Form 8857. 2012 1040a tax form File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2012 1040a tax form Do not file it with the employee assigned to examine your return. 2012 1040a tax form Generally, the IRS has 10 years to collect an amount you owe. 2012 1040a tax form This is the collection statute of limitations. 2012 1040a tax form By law, the IRS is not allowed to collect from you after the 10-year period ends. 2012 1040a tax form If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2012 1040a tax form But interest and penalties continue to accrue. 2012 1040a tax form Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2012 1040a tax form This includes the time the Tax Court is considering your request. 2012 1040a tax form After your case is resolved, the IRS can begin or resume collecting from you. 2012 1040a tax form The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2012 1040a tax form See Publication 594 for more information. 2012 1040a tax form Injured spouse relief is different from innocent spouse relief. 2012 1040a tax form 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. 2012 1040a tax form The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2012 1040a tax form 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). 2012 1040a tax form You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2012 1040a tax form You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2012 1040a tax form Note. 2012 1040a tax form 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. 2012 1040a tax form . 2012 1040a tax form 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. 2012 1040a tax form You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 2012 1040a tax form For example, you reported total tax on your 2008 return of $2,500. 2012 1040a tax form IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2012 1040a tax form You have a $500 understated tax. 2012 1040a tax form No. 2012 1040a tax form 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. 2012 1040a tax form 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. 2012 1040a tax form You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2012 1040a tax form 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). 2012 1040a tax form The understated tax allocated to you is generally the amount you are responsible for. 2012 1040a tax form 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. 2012 1040a tax form 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. 2012 1040a tax form (Under this rule, you are no longer married if you are widowed. 2012 1040a tax form ) 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. 2012 1040a tax form 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. 2012 1040a tax form Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2012 1040a tax form The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2012 1040a tax form 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). 2012 1040a tax form Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2012 1040a tax form Equitable relief is only available if you meet all of the following conditions. 2012 1040a tax form You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2012 1040a tax form You have an understated tax or underpaid tax. 2012 1040a tax form See Note later. 2012 1040a tax form You did not pay the tax. 2012 1040a tax form However, see Refunds , earlier, for exceptions. 2012 1040a tax form 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. 2012 1040a tax form You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2012 1040a tax form Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2012 1040a tax form You did not file or fail to file your return with the intent to commit fraud. 2012 1040a tax form The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2012 1040a tax form For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2012 1040a tax form You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2012 1040a tax form Note. 2012 1040a tax form Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2012 1040a tax form (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2012 1040a tax form ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2012 1040a tax form Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2012 1040a tax form 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. 2012 1040a tax form      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2012 1040a tax form You must file an additional Form 8857 if you are requesting relief for more than three years. 2012 1040a tax form 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. 2012 1040a tax form If you are requesting equitable relief, see Exception for equitable relief. 2012 1040a tax form under How To Request Relief, earlier, for when to file Form 8857. 2012 1040a tax form 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. 2012 1040a tax form Use the address or fax number shown in the Instructions for Form 8857. 2012 1040a tax form File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2012 1040a tax form Do not file it with the employee assigned to examine your return. 2012 1040a tax form Generally, the IRS has 10 years to collect an amount you owe. 2012 1040a tax form This is the collection statute of limitations. 2012 1040a tax form By law, the IRS is not allowed to collect from you after the 10-year period ends. 2012 1040a tax form If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2012 1040a tax form But interest and penalties continue to accrue. 2012 1040a tax form Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2012 1040a tax form This includes the time the Tax Court is considering your request. 2012 1040a tax form After your case is resolved, the IRS can begin or resume collecting from you. 2012 1040a tax form The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2012 1040a tax form See Publication 594 for more information. 2012 1040a tax form Injured spouse relief is different from innocent spouse relief. 2012 1040a tax form 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. 2012 1040a tax form The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2012 1040a tax form 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). 2012 1040a tax form You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2012 1040a tax form You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2012 1040a tax form Note. 2012 1040a tax form 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. 2012 1040a tax form . 2012 1040a tax form 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. 2012 1040a tax form For example, you reported total tax on your 2008 return of $2,500. 2012 1040a tax form IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2012 1040a tax form You have a $500 understated tax. 2012 1040a tax form No. 2012 1040a tax form 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. 2012 1040a tax form 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. 2012 1040a tax form You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2012 1040a tax form 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). 2012 1040a tax form The understated tax allocated to you is generally the amount you are responsible for. 2012 1040a tax form 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. 2012 1040a tax form 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. 2012 1040a tax form (Under this rule, you are no longer married if you are widowed. 2012 1040a tax form ) 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. 2012 1040a tax form 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. 2012 1040a tax form Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2012 1040a tax form The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2012 1040a tax form 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). 2012 1040a tax form Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2012 1040a tax form Equitable relief is only available if you meet all of the following conditions. 2012 1040a tax form You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2012 1040a tax form You have an understated tax or underpaid tax. 2012 1040a tax form See Note later. 2012 1040a tax form You did not pay the tax. 2012 1040a tax form However, see Refunds , earlier, for exceptions. 2012 1040a tax form 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. 2012 1040a tax form You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2012 1040a tax form Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2012 1040a tax form You did not file or fail to file your return with the intent to commit fraud. 2012 1040a tax form The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2012 1040a tax form For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2012 1040a tax form You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2012 1040a tax form Note. 2012 1040a tax form Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2012 1040a tax form (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2012 1040a tax form ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2012 1040a tax form Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2012 1040a tax form 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. 2012 1040a tax form      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2012 1040a tax form You must file an additional Form 8857 if you are requesting relief for more than three years. 2012 1040a tax form 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. 2012 1040a tax form If you are requesting equitable relief, see Exception for equitable relief. 2012 1040a tax form under How To Request Relief, earlier, for when to file Form 8857. 2012 1040a tax form 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. 2012 1040a tax form Use the address or fax number shown in the Instructions for Form 8857. 2012 1040a tax form File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2012 1040a tax form Do not file it with the employee assigned to examine your return. 2012 1040a tax form Generally, the IRS has 10 years to collect an amount you owe. 2012 1040a tax form This is the collection statute of limitations. 2012 1040a tax form By law, the IRS is not allowed to collect from you after the 10-year period ends. 2012 1040a tax form If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2012 1040a tax form But interest and penalties continue to accrue. 2012 1040a tax form Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2012 1040a tax form This includes the time the Tax Court is considering your request. 2012 1040a tax form After your case is resolved, the IRS can begin or resume collecting from you. 2012 1040a tax form The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2012 1040a tax form See Publication 594 for more information. 2012 1040a tax form Injured spouse relief is different from innocent spouse relief. 2012 1040a tax form 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. 2012 1040a tax form The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2012 1040a tax form 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). 2012 1040a tax form You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2012 1040a tax form You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2012 1040a tax form Note. 2012 1040a tax form 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. 2012 1040a tax form . 2012 1040a tax form Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. 2012 1040a tax form 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. 2012 1040a tax form 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. 2012 1040a tax form You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2012 1040a tax form 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). 2012 1040a tax form The understated tax allocated to you is generally the amount you are responsible for. 2012 1040a tax form 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. 2012 1040a tax form 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. 2012 1040a tax form (Under this rule, you are no longer married if you are widowed. 2012 1040a tax form ) 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. 2012 1040a tax form 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. 2012 1040a tax form Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2012 1040a tax form The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2012 1040a tax form 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). 2012 1040a tax form Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2012 1040a tax form Equitable relief is only available if you meet all of the following conditions. 2012 1040a tax form You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2012 1040a tax form You have an understated tax or underpaid tax. 2012 1040a tax form See Note later. 2012 1040a tax form You did not pay the tax. 2012 1040a tax form However, see Refunds , earlier, for exceptions. 2012 1040a tax form 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. 2012 1040a tax form You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2012 1040a tax form Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2012 1040a tax form You did not file or fail to file your return with the intent to commit fraud. 2012 1040a tax form The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2012 1040a tax form For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2012 1040a tax form You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2012 1040a tax form Note. 2012 1040a tax form Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2012 1040a tax form (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2012 1040a tax form ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2012 1040a tax form Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2012 1040a tax form 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. 2012 1040a tax form      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2012 1040a tax form You must file an additional Form 8857 if you are requesting relief for more than three years. 2012 1040a tax form 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. 2012 1040a tax form If you are requesting equitable relief, see Exception for equitable relief. 2012 1040a tax form under How To Request Relief, earlier, for when to file Form 8857. 2012 1040a tax form 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. 2012 1040a tax form Use the address or fax number shown in the Instructions for Form 8857. 2012 1040a tax form File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2012 1040a tax form Do not file it with the employee assigned to examine your return. 2012 1040a tax form Generally, the IRS has 10 years to collect an amount you owe. 2012 1040a tax form This is the collection statute of limitations. 2012 1040a tax form By law, the IRS is not allowed to collect from you after the 10-year period ends. 2012 1040a tax form If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2012 1040a tax form But interest and penalties continue to accrue. 2012 1040a tax form Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2012 1040a tax form This includes the time the Tax Court is considering your request. 2012 1040a tax form After your case is resolved, the IRS can begin or resume collecting from you. 2012 1040a tax form The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2012 1040a tax form See Publication 594 for more information. 2012 1040a tax form Injured spouse relief is different from innocent spouse relief. 2012 1040a tax form 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. 2012 1040a tax form The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2012 1040a tax form 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). 2012 1040a tax form You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2012 1040a tax form You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2012 1040a tax form Note. 2012 1040a tax form 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. 2012 1040a tax form . 2012 1040a tax form 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). 2012 1040a tax form The understated tax allocated to you is generally the amount you are responsible for. 2012 1040a tax form 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. 2012 1040a tax form 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. 2012 1040a tax form (Under this rule, you are no longer married if you are widowed. 2012 1040a tax form ) 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. 2012 1040a tax form 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. 2012 1040a tax form Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2012 1040a tax form The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2012 1040a tax form 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). 2012 1040a tax form Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2012 1040a tax form Equitable relief is only available if you meet all of the following conditions. 2012 1040a tax form You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2012 1040a tax form You have an understated tax or underpaid tax. 2012 1040a tax form See Note later. 2012 1040a tax form You did not pay the tax. 2012 1040a tax form However, see Refunds , earlier, for exceptions. 2012 1040a tax form 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. 2012 1040a tax form You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2012 1040a tax form Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2012 1040a tax form You did not file or fail to file your return with the intent to commit fraud. 2012 1040a tax form The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2012 1040a tax form For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2012 1040a tax form You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2012 1040a tax form Note. 2012 1040a tax form Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2012 1040a tax form (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2012 1040a tax form ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2012 1040a tax form Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2012 1040a tax form 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. 2012 1040a tax form      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2012 1040a tax form You must file an additional Form 8857 if you are requesting relief for more than three years. 2012 1040a tax form 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. 2012 1040a tax form If you are requesting equitable relief, see Exception for equitable relief. 2012 1040a tax form under How To Request Relief, earlier, for when to file Form 8857. 2012 1040a tax form 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. 2012 1040a tax form Use the address or fax number shown in the Instructions for Form 8857. 2012 1040a tax form File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2012 1040a tax form Do not file it with the employee assigned to examine your return. 2012 1040a tax form Generally, the IRS has 10 years to collect an amount you owe. 2012 1040a tax form This is the collection statute of limitations. 2012 1040a tax form By law, the IRS is not allowed to collect from you after the 10-year period ends. 2012 1040a tax form If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2012 1040a tax form But interest and penalties continue to accrue. 2012 1040a tax form Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2012 1040a tax form This includes the time the Tax Court is considering your request. 2012 1040a tax form After your case is resolved, the IRS can begin or resume collecting from you. 2012 1040a tax form The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2012 1040a tax form See Publication 594 for more information. 2012 1040a tax form Injured spouse relief is different from innocent spouse relief. 2012 1040a tax form 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. 2012 1040a tax form The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2012 1040a tax form 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). 2012 1040a tax form You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2012 1040a tax form You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2012 1040a tax form Note. 2012 1040a tax form 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. 2012 1040a tax form . 2012 1040a tax form 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. 2012 1040a tax form The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2012 1040a tax form 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). 2012 1040a tax form Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2012 1040a tax form Equitable relief is only available if you meet all of the following conditions. 2012 1040a tax form You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2012 1040a tax form You have an understated tax or underpaid tax. 2012 1040a tax form See Note later. 2012 1040a tax form You did not pay the tax. 2012 1040a tax form However, see Refunds , earlier, for exceptions. 2012 1040a tax form 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. 2012 1040a tax form You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2012 1040a tax form Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2012 1040a tax form You did not file or fail to file your return with the intent to commit fraud. 2012 1040a tax form The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2012 1040a tax form For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2012 1040a tax form You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2012 1040a tax form Note. 2012 1040a tax form Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2012 1040a tax form (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2012 1040a tax form ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2012 1040a tax form Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2012 1040a tax form 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. 2012 1040a tax form      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2012 1040a tax form You must file an additional Form 8857 if you are requesting relief for more than three years. 2012 1040a tax form 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. 2012 1040a tax form If you are requesting equitable relief, see Exception for equitable relief. 2012 1040a tax form under How To Request Relief, earlier, for when to file Form 8857. 2012 1040a tax form 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. 2012 1040a tax form Use the address or fax number shown in the Instructions for Form 8857. 2012 1040a tax form File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2012 1040a tax form Do not file it with the employee assigned to examine your return. 2012 1040a tax form Generally, the IRS has 10 years to collect an amount you owe. 2012 1040a tax form This is the collection statute of limitations. 2012 1040a tax form By law, the IRS is not allowed to collect from you after the 10-year period ends. 2012 1040a tax form If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2012 1040a tax form But interest and penalties continue to accrue. 2012 1040a tax form Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2012 1040a tax form This includes the time the Tax Court is considering your request. 2012 1040a tax form After your case is resolved, the IRS can begin or resume collecting from you. 2012 1040a tax form The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2012 1040a tax form See Publication 594 for more information. 2012 1040a tax form Injured spouse relief is different from innocent spouse relief. 2012 1040a tax form 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. 2012 1040a tax form The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2012 1040a tax form 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). 2012 1040a tax form You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2012 1040a tax form You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2012 1040a tax form Note. 2012 1040a tax form 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. 2012 1040a tax form . 2012 1040a tax form What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. 2012 1040a tax form You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2012 1040a tax form You have an understated tax or underpaid tax. 2012 1040a tax form See Note later. 2012 1040a tax form You did not pay the tax. 2012 1040a tax form However, see Refunds , earlier, for exceptions. 2012 1040a tax form 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. 2012 1040a tax form You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2012 1040a tax form Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2012 1040a tax form You did not file or fail to file your return with the intent to commit fraud. 2012 1040a tax form The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2012 1040a tax form For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2012 1040a tax form You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2012 1040a tax form Note. 2012 1040a tax form Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2012 1040a tax form (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2012 1040a tax form ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2012 1040a tax form Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2012 1040a tax form 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. 2012 1040a tax form      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2012 1040a tax form You must file an additional Form 8857 if you are requesting relief for more than three years. 2012 1040a tax form 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. 2012 1040a tax form If you are requesting equitable relief, see Exception for equitable relief. 2012 1040a tax form under How To Request Relief, earlier, for when to file Form 8857. 2012 1040a tax form 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. 2012 1040a tax form Use the address or fax number shown in the Instructions for Form 8857. 2012 1040a tax form File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2012 1040a tax form Do not file it with the employee assigned to examine your return. 2012 1040a tax form Generally, the IRS has 10 years to collect an amount you owe. 2012 1040a tax form This is the collection statute of limitations. 2012 1040a tax form By law, the IRS is not allowed to collect from you after the 10-year period ends. 2012 1040a tax form If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2012 1040a tax form But interest and penalties continue to accrue. 2012 1040a tax form Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2012 1040a tax form This includes the time the Tax Court is considering your request. 2012 1040a tax form After your case is resolved, the IRS can begin or resume collecting from you. 2012 1040a tax form The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2012 1040a tax form See Publication 594 for more information. 2012 1040a tax form Injured spouse relief is different from innocent spouse relief. 2012 1040a tax form 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. 2012 1040a tax form The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2012 1040a tax form 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). 2012 1040a tax form You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2012 1040a tax form You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2012 1040a tax form Note. 2012 1040a tax form 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. 2012 1040a tax form . 2012 1040a tax form 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. 2012 1040a tax form Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2012 1040a tax form 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. 2012 1040a tax form      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2012 1040a tax form You must file an additional Form 8857 if you are requesting relief for more than three years. 2012 1040a tax form 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. 2012 1040a tax form If you are requesting equitable relief, see Exception for equitable relief. 2012 1040a tax form under How To Request Relief, earlier, for when to file Form 8857. 2012 1040a tax form 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. 2012 1040a tax form Use the address or fax number shown in the Instructions for Form 8857. 2012 1040a tax form File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2012 1040a tax form Do not file it with the employee assigned to examine your return. 2012 1040a tax form Generally, the IRS has 10 years to collect an amount you owe. 2012 1040a tax form This is the collection statute of limitations. 2012 1040a tax form By law, the IRS is not allowed to collect from you after the 10-year period ends. 2012 1040a tax form If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2012 1040a tax form But interest and penalties continue to accrue. 2012 1040a tax form Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2012 1040a tax form This includes the time the Tax Court is considering your request. 2012 1040a tax form After your case is resolved, the IRS can begin or
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Office of the Attorney General

Website: Office of the Attorney General

Address: Office of the Attorney General
Consumer Protection and Antitrust Division
Gateway Professional Center
1050 E. Interstate Ave., Suite 200
Bismarck, ND 58503-5574

Phone Number: 701-328-3404

Toll-free: 1-800-472-2600

TTY: 1-800-366-6888

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Financial Institutions

Website: Department of Financial Institutions

Address: Department of Financial Institutions
2000 Schafer St., Suite G
Bismarck, ND 58501-1204

Phone Number: 701-328-9933

TTY: 1-800-366-6888 (ND)

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Insurance Department

Website: Insurance Department

Address: Insurance Department
600 E. Boulevard Ave.
Bismarck, ND 58505-0320

Phone Number: 701-328-2440

Toll-free: 1-800-247-0560 (ND)

TTY: 1-800-366-6888

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Securities Department

Website: Securities Department

Address: Securities Department
State Capitol
600 E. Boulevard Ave., 5th Floor
Bismarck, ND 58505-0510

Phone Number: 701-328-2910

Toll-free: 1-800-297-5124 (ND)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
600 E. Boulevard Ave., Dept. 408
Bismarck, ND 58505-0480

Phone Number: 701-328-2400

Toll-free: 1-877-245-6685

TTY: 1-800-366-6888 (ND)

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The 2012 1040a Tax Form

2012 1040a tax form Publication 584SP - Additional Material Table of Contents This image is too large to be displayed in the current screen. 2012 1040a tax form Please click the link to view the image. 2012 1040a tax form Pasillo de Entrada (Entrance Hall) This image is too large to be displayed in the current screen. 2012 1040a tax form Please click the link to view the image. 2012 1040a tax form Sala de Estar (Living Room) This image is too large to be displayed in the current screen. 2012 1040a tax form Please click the link to view the image. 2012 1040a tax form Comedor (Dining Room) This image is too large to be displayed in the current screen. 2012 1040a tax form Please click the link to view the image. 2012 1040a tax form Cocina (Kitchen) This image is too large to be displayed in the current screen. 2012 1040a tax form Please click the link to view the image. 2012 1040a tax form Cuarto de Trabajo (Den) This image is too large to be displayed in the current screen. 2012 1040a tax form Please click the link to view the image. 2012 1040a tax form Dormitorios (Bedrooms) This image is too large to be displayed in the current screen. 2012 1040a tax form Please click the link to view the image. 2012 1040a tax form Baños (Bathrooms) This image is too large to be displayed in the current screen. 2012 1040a tax form Please click the link to view the image. 2012 1040a tax form Cuarto de Recreación/Juegos (Recreation Room) This image is too large to be displayed in the current screen. 2012 1040a tax form Please click the link to view the image. 2012 1040a tax form Lavadero y Sótano (Laundry and Basement) This image is too large to be displayed in the current screen. 2012 1040a tax form Please click the link to view the image. 2012 1040a tax form Garaje (Garage) This image is too large to be displayed in the current screen. 2012 1040a tax form Please click the link to view the image. 2012 1040a tax form Equipo Deportivo (Sporting Equipment) This image is too large to be displayed in the current screen. 2012 1040a tax form Please click the link to view the image. 2012 1040a tax form Ropa de Hombres (Men's Clothing) This image is too large to be displayed in the current screen. 2012 1040a tax form Please click the link to view the image. 2012 1040a tax form Ropa de Mujeres (Women's Clothing) This image is too large to be displayed in the current screen. 2012 1040a tax form Please click the link to view the image. 2012 1040a tax form Ropa de Niños (Children's Clothing) This image is too large to be displayed in the current screen. 2012 1040a tax form Please click the link to view the image. 2012 1040a tax form Joyería (Jewelry) This image is too large to be displayed in the current screen. 2012 1040a tax form Please click the link to view the image. 2012 1040a tax form Enseres Eléctricos (Electrical Appliances) This image is too large to be displayed in the current screen. 2012 1040a tax form Please click the link to view the image. 2012 1040a tax form Artículos de Hilo (Linens) This image is too large to be displayed in the current screen. 2012 1040a tax form Please click the link to view the image. 2012 1040a tax form Artículos Misceláneos (Miscellaneous) This image is too large to be displayed in the current screen. 2012 1040a tax form Please click the link to view the image. 2012 1040a tax form vehículos motorizados This image is too large to be displayed in the current screen. 2012 1040a tax form Please click the link to view the image. 2012 1040a tax form Hogar (Excluyendo su contenido) Hoja de Trabajo A. 2012 1040a tax form Costo u Otra Base (Ajustada) Precaución:Vea Instrucciones de la Hoja de Trabajo A antes de usar esta hoja de trabajo. 2012 1040a tax form         (a) Parte Personal (b) Parte Comercial/de Alquiler 1. 2012 1040a tax form   Anote el precio de compra de la vivienda dañada o destruida. 2012 1040a tax form (Si usted presentó el Formulario 2119 cuando en un principio adquirió dicha vivienda para aplazar ganancias provenientes de la venta de una vivienda anterior antes del 7 de mayo de 1997, anote la base ajustada de la vivienda nueva, usando la cantidad que aparece en dicho Formulario 2119). 2012 1040a tax form 1. 2012 1040a tax form     2. 2012 1040a tax form   Puntos pagados por el vendedor para una vivienda comprada después de 1990. 2012 1040a tax form No incluya puntos pagados por el vendedor que ya restó para llegar a la cantidad anotada en la línea 1 2. 2012 1040a tax form     3. 2012 1040a tax form   Reste la línea 2 de la línea 1 3. 2012 1040a tax form     4. 2012 1040a tax form   Cargos por liquidación o costos de cierre. 2012 1040a tax form (Vea Settlement Costs (Costos de Liquidación) en la Publicación 551, en inglés). 2012 1040a tax form Si la línea 1 incluye la base ajustada de la vivienda nueva del Formulario 2119, ignore las líneas 4a a la 4g y 5; para entonces pasar a la línea 6. 2012 1040a tax form         a. 2012 1040a tax form Honorarios por estudios de escritura 4a. 2012 1040a tax form       b. 2012 1040a tax form Honorarios legales (incluyendo honorarios por trámites relacionados con la escritura y la preparación de documentos) 4b. 2012 1040a tax form       c. 2012 1040a tax form Estudios topográficos 4c. 2012 1040a tax form       d. 2012 1040a tax form Seguro de escritura de propietario 4d. 2012 1040a tax form       e. 2012 1040a tax form Impuestos de traspaso o de sello 4e. 2012 1040a tax form       f. 2012 1040a tax form Cantidades que el vendedor adeudaba y que usted acordó pagar (impuestos atrasados o intereses, costos de registro o cargos hipotecarios y comisiones sobre las ventas) 4f. 2012 1040a tax form       g. 2012 1040a tax form Otros gastos 4g. 2012 1040a tax form     5. 2012 1040a tax form   Sume las líneas 4a a la 4g 5. 2012 1040a tax form     6. 2012 1040a tax form   Costo de ampliaciones y mejoras. 2012 1040a tax form (Vea Increases to Basis (Aumentos en la Base) en la Publicación 551, en inglés). 2012 1040a tax form No incluya ninguna de las ampliaciones o mejoras incluidas en la línea 1 6. 2012 1040a tax form     7. 2012 1040a tax form   Tasaciones tributarias especiales pagadas por concepto de mejoras locales, tales como calles y aceras o banquetas 7. 2012 1040a tax form     8. 2012 1040a tax form   Otros aumentos en la base 8. 2012 1040a tax form     9. 2012 1040a tax form   Sume las líneas 3, 5, 6, 7 y 8 9. 2012 1040a tax form     10. 2012 1040a tax form   Depreciación (permitida o permisible) relacionada con el uso comercial o alquiler de la vivienda 10. 2012 1040a tax form 0   11. 2012 1040a tax form   Otras disminuciones en la base (Vea Decreases to Basis (Disminuciones en la Base) en la Publicación 551, en inglés). 2012 1040a tax form 11. 2012 1040a tax form     12. 2012 1040a tax form   Sume las líneas 10 y 11 12. 2012 1040a tax form     13. 2012 1040a tax form   Costo u otra base (ajustada) de la vivienda dañada o destruida. 2012 1040a tax form Reste la línea 12 de la línea 9. 2012 1040a tax form Anote dicha cantidad aquí y en la línea 2 del Anexo 20 13. 2012 1040a tax form     Instrucciones para la Hoja de Trabajo A. 2012 1040a tax form Si usted usa la Hoja de Trabajo A para calcular el costo u otra base (ajustada) de su vivienda, siga estas instrucciones. 2012 1040a tax form NO utilice esta hoja de trabajo para determinar el costo de su base si adquirió interés de su vivienda por un difunto que falleció en 2010 y el albacea de su caudal hereditario presentó el Formulario 8939. 2012 1040a tax form SI. 2012 1040a tax form . 2012 1040a tax form . 2012 1040a tax form   ENTONCES. 2012 1040a tax form . 2012 1040a tax form . 2012 1040a tax form usted heredó su vivienda de un difunto que falleció antes o depués del 2010, o de un difunto que falleció en el 2010 pero la albacea de su caudal hereditario no presentó el Formulario 8939. 2012 1040a tax form 1 omita las líneas 1 a la 4 de la hoja de trabajo. 2012 1040a tax form 2 encuentre su base utilizando las reglas bajo Inherited Property (Bienes Heredados) en la Publicación 551, en inglés. 2012 1040a tax form Anote esta cantidad en la línea 5 de la hoja de trabajo. 2012 1040a tax form 3 llene las líneas 6 a la 13 de la hoja de trabajo. 2012 1040a tax form usted recibió su vivienda como un regalo (donación) 1 lea Property Received as Gift (Bienes Recibidos como Regalo (Donación)) en la Publicación 551, en inglés, y anote en las líneas 1 y 3 de la hoja de trabajo la base ajustada del donante o el valor justo de mercado de la vivienda en el momento del regalo (donación), lo que proceda. 2012 1040a tax form 2 si usted puede sumar algún impuesto federal sobre donaciones a su base, anote esa cantidad en la línea 5 de la hoja de trabajo. 2012 1040a tax form 3 llene el resto de la hoja de trabajo. 2012 1040a tax form usted recibió su vivienda como un canje por otra propiedad 1 anote en la línea 1 de la hoja de trabajo el valor justo de mercado de la otra propiedad al tiempo del canje. 2012 1040a tax form (Pero si usted recibió su vivienda como un canje por su vivienda anterior antes del 7 de mayo de 1997, y tuvo una ganancia en que el canje se aplazó utilizando el Formulario 2119, anote en la línea 1 de la hoja de trabajo la base ajustada de la vivienda nueva que aparece en dicho formulario). 2012 1040a tax form 2 llene el resto de la hoja de trabajo. 2012 1040a tax form usted construyó su vivienda 1 sume el precio de compra del terreno y el costo de la construcción de la vivienda. 2012 1040a tax form Anote ese total en la línea 1 de la hoja de trabajo. 2012 1040a tax form (Sin embargo, si usted presentó un Formulario 2119 para aplazar ganancias en la venta de una vivienda anterior antes del 7 de mayo de 1997, anote en la línea 1 de la hoja de trabajo la base ajustada de la vivienda nueva que aparece en dicho formulario). 2012 1040a tax form 2 llene el resto de la hoja de trabajo. 2012 1040a tax form usted recibió su vivienda de su cónyuge después del 18 de julio de 1984 1 ignore las líneas 1 a la 4 de la hoja de trabajo. 2012 1040a tax form 2 anote en la línea 5 de la hoja de trabajo el costo u otra base (ajustada) de su cónyuge en la vivienda justo antes de que usted la haya recibido. 2012 1040a tax form 3 llene las líneas 6 a la 13 de la hoja de trabajo, haciendo ajustes a la base solamente por acontecimientos después del traspaso. 2012 1040a tax form usted fue dueño de una vivienda conjuntamente con su cónyuge, el cual le traspasó su participación en la misma después del 18 de julio de 1984     llene una hoja de trabajo, haciendo los ajustes a la base por acontecimientos tanto antes como después del traspaso. 2012 1040a tax form   usted recibió su vivienda de su cónyuge antes del 19 de julio de 1984 1 ignore las líneas 1 a la 4 de la hoja de trabajo. 2012 1040a tax form 2 anote en la línea 5 de la hoja de trabajo el valor justo de mercado de la vivienda cuando usted la recibió. 2012 1040a tax form 3 llene las líneas 6 a la 13 de la hoja de trabajo, ajustando la base solamente por acontecimientos después del traspaso. 2012 1040a tax form usted fue dueño de una vivienda conjuntamente con su cónyuge, el cual le traspasó su participación en la misma antes del 19 de julio de 1984 1 llene una hoja de trabajo, las líneas 1 a la 13, ajustando la base solamente por acontecimientos antes del traspaso. 2012 1040a tax form 2 multiplique la cantidad de la línea 13 de esa hoja de trabajo por 0. 2012 1040a tax form 5 para obtener la base ajustada de la mitad de su participación a la hora del traspaso. 2012 1040a tax form 3 multiplique el valor justo de mercado de la vivienda a la hora del traspaso por 0. 2012 1040a tax form 5. 2012 1040a tax form Generalmente, el resultado corresponde a la base de la mitad de la participación de su cónyuge. 2012 1040a tax form 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. 2012 1040a tax form 5 complete el resto de la segunda hoja de trabajo, ajustando la base solamente por acontecimientos después del traspaso. 2012 1040a tax form usted fue dueño de su vivienda conjuntamente con alguien (aparte de cónyuges que presenten una declaración conjunta) 1 llene las líneas 1 a la 13 de la hoja de trabajo. 2012 1040a tax form 2 multiplique la cantidad de la línea 13 para obtener la base ajustada suya por el porcentaje de su parte de su participación de la vivienda. 2012 1040a tax form Instrucciones para la Hoja de Trabajo A. 2012 1040a tax form (Continuación) SI. 2012 1040a tax form . 2012 1040a tax form . 2012 1040a tax form   ENTONCES. 2012 1040a tax form . 2012 1040a tax form . 2012 1040a tax form usted fue dueño de su vivienda conjuntamente con su cónyuge que falleció antes de 2010 y antes de un hecho fortuito 1 llene una hoja de trabajo, las líneas 1 a la 13, incluyendo ajustes a la base solamente por acontecimientos antes del fallecimiento de su cónyuge. 2012 1040a tax form 2 multiplique la cantidad de la línea 13 de esa hoja de trabajo por 0. 2012 1040a tax form 5 para obtener la base ajustada de la mitad de su participación a la fecha del fallecimiento. 2012 1040a tax form 3 calcule la base de la mitad de la participación de su cónyuge. 2012 1040a tax form Esto corresponde a la mitad del valor justo de mercado en la fecha del fallecimiento (o la valoración alternativa usada posteriormente para propósitos de los impuestos de sucesiones o caudales hereditarios). 2012 1040a tax form (La base de su mitad seguirá siendo la mitad de la base ajustada determinada en el paso 2). 2012 1040a tax form 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. 2012 1040a tax form 5 complete las líneas 6 a la 13 de la segunda hoja de trabajo, ajustando la base solamente por acontecimientos después del fallecimiento de su cónyuge. 2012 1040a tax form usted fue dueño de su vivienda conjuntamente con su cónyuge que falleció antes de 2010 y antes de un hecho fortuito y, su vivienda permanente está en un estado donde rigen las leyes de la comunidad de bienes matrimoniales 1 ignore las líneas 1 a la 4 de la hoja de trabajo. 2012 1040a tax form 2 anote la cantidad de su base en la línea 5 de la hoja de trabajo. 2012 1040a tax form Generalmente, esto corresponde al valor justo de mercado de la vivienda al momento del fallecimiento. 2012 1040a tax form (No obstante, vea Community Property (Comunidad de Bienes Matrimoniales) en la Publicación 551, en inglés, para reglas especiales). 2012 1040a tax form 3 llene el resto de la hoja de trabajo, ajustando la base solamente por acontecimientos después del fallecimiento de su cónyuge. 2012 1040a tax form usted fue dueño de su vivienda conjuntamente con alguien (que no sean cónyuges que presenten la declaración conjunta) que falleció antes de 2010 y antes de un hecho fortuito 1 llene las líneas 1 a la 13 de la hoja de trabajo, incluyendo ajustes a la base solamente por acontecimientos antes del fallecimiento del codueño. 2012 1040a tax form 2 multiplique la cantidad de la línea 13 por el porcentaje de su parte de su participación de la vivienda para obtener la base ajustada suyo en la fecha del fallecimiento. 2012 1040a tax form 3 multiplique el valor justo del mercado en la fecha del fallecimiento (o use la valuació alterna usada posteriormente para propositos de los impuestos de sucesiones o caudales hereditarios) por el porcentaje que corresponde a la participación del codueño. 2012 1040a tax form Ésta es la base para el interés parcial del codueño. 2012 1040a tax form 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. 2012 1040a tax form 5 complete las líneas 6 a la 13 de la segunda hoja de trabajo incluyendo ajustes a la base solamente por acontecimientos después del fallecimiento del codueño. 2012 1040a tax form alguna vez su vivienda sufrió daños debido a un hecho fortuito anterior 1 en la línea 8 de la hoja de trabajo, anote toda cantidad que haya gastado para restaurar la vivienda a su estado original antes del hecho fortuito anterior. 2012 1040a tax form 2 en la línea 11 anote: todo reembolso de seguros que usted haya recibido (o espera recibir) por la pérdida anterior  y toda pérdida por hecho fortuito deducible de años anteriores no cubierta por  su seguro. 2012 1040a tax form la persona que le vendió su vivienda pagó puntos sobre su préstamo y usted compró su vivienda después de 1990 pero antes del 4 de abril de 1994   en la línea 2 anote los puntos pagados por el vendedor solamente si usted los dedujo como intereses hipotecarios de la vivienda en el año en que fueron pagados (a no ser que haya utilizado los puntos pagados por el vendedor para reducir la cantidad de la línea 1). 2012 1040a tax form la persona que le vendió su vivienda pagó puntos sobre su préstamo y usted compró su vivienda después del 3 de abril de 1994   en la línea 2 anote los puntos pagados por el vendedor aun si usted no los dedujo (a no ser que haya utilizado los puntos pagados por el vendedor para reducir la cantidad de la línea 1). 2012 1040a tax form usted usó parte de la propiedad como su vivienda y parte de ella para propósitos comerciales o para generar ingresos de alquiler   usted debe asignar las anotaciones en la Hoja de Trabajo A entre la parte personal (columna (a)) y la parte comercial/de alquiler (columna (b)). 2012 1040a tax form no corresponde ninguno de los puntos anteriores   llene completamente la hoja de trabajo. 2012 1040a tax form Prev  Up  Next   Home   More Online Publications