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College Student Tax Return

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College Student Tax Return

College student tax return Publication 1544 - Main Content Table of Contents Why Report These Payments? Who Must File Form 8300?What Payments Must Be Reported? What Is Cash? Taxpayer Identification Number (TIN) What Is a Related Transaction? What About Suspicious Transactions? When, Where, and What To File Examples Penalties How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). College student tax return Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. College student tax return Laundering means converting “dirty” or illegally-gained money to “clean” money. College student tax return The government can often trace this laundered money through the payments you report. College student tax return Laws passed by Congress require you to report these payments. College student tax return Your compliance with these laws provides valuable information that can stop those who evade taxes and those who profit from the drug trade and other criminal activities. College student tax return The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. College student tax return Who Must File Form 8300? Generally, any person in a trade or business who receives more than $10,000 in cash in a single transaction or in related transactions must file Form 8300. College student tax return For example, you may have to file Form 8300 if you are a dealer in jewelry, furniture, boats, aircraft, or automobiles; a pawnbroker; an attorney; a real estate broker; an insurance company; or a travel agency. College student tax return Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. College student tax return However, you do not have to file Form 8300 if the transaction is not related to your trade or business. College student tax return For example, if you own a jewelry store and sell your personal automobile for more than $10,000 in cash, you would not submit a Form 8300 for that transaction. College student tax return Transaction defined. College student tax return    A “transaction” occurs when: Goods, services, or property are sold; Property is rented; Cash is exchanged for other cash; A contribution is made to a trust or escrow account; A loan is made or repaid; or Cash is converted to a negotiable instrument, such as a check or a bond. College student tax return Person defined. College student tax return   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. College student tax return   Exempt organizations, including employee plans, are also “persons. College student tax return ” However, exempt organizations do not have to file Form 8300 for a more-than-$10,000 charitable cash contribution they receive since it is not received in the course of a trade or business. College student tax return Foreign transactions. College student tax return   You do not have to file Form 8300 if the entire transaction (including the receipt of cash) takes place outside of: The 50 states, The District of Columbia, Puerto Rico, or A possession or territory of the United States. College student tax return However, you must file Form 8300 if any part of the transaction (including the receipt of cash) occurs in Puerto Rico or a possession or territory of the United States and you are subject to the Internal Revenue Code. College student tax return Bail received by court clerks. College student tax return   Any clerk of a federal or state court who receives more than $10,000 in cash as bail for an individual charged with any of the following criminal offenses must file Form 8300: Any federal offense involving a controlled substance, Racketeering, Money laundering, and Any state offense substantially similar to (1), (2), or (3) above. College student tax return For more information about the rules that apply to court clerks, see Section 1. College student tax return 6050I-2 of the Income Tax Regulations. College student tax return What Payments Must Be Reported? You must file Form 8300 to report cash paid to you if it is: Over $10,000, Received as: One lump sum of over $10,000, Installment payments that cause the total cash received within 1 year of the initial payment to total more than $10,000, or Other previously unreportable payments that cause the total cash received within a 12-month period to total more than $10,000, Received in the course of your trade or business, Received from the same buyer (or agent), and Received in a single transaction or in related transactions (defined later). College student tax return What Is Cash? Cash is: The coins and currency of the United States (and any other country), and A cashier's check, bank draft, traveler's check, or money order you receive, if it has a face amount of $10,000 or less and you receive it in: A designated reporting transaction (defined later), or Any transaction in which you know the payer is trying to avoid the reporting of the transaction on Form 8300. College student tax return Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. College student tax return ” Cash does not include a check drawn on an individual's personal account. College student tax return A cashier's check, bank draft, traveler's check, or money order with a face amount of more than $10,000 is not treated as cash. College student tax return These items are not defined as cash and you do not have to file Form 8300 when you receive them because, if they were bought with currency, the bank or other financial institution that issued them must file a report on FinCEN Form 104. College student tax return Example 1. College student tax return You are a coin dealer. College student tax return Bob Green buys gold coins from you for $13,200. College student tax return He pays for them with $6,200 in U. College student tax return S. College student tax return currency and a cashier's check having a face amount of $7,000. College student tax return The cashier's check is treated as cash. College student tax return You have received more than $10,000 cash and must file Form 8300 for this transaction. College student tax return Example 2. College student tax return You are a retail jeweler. College student tax return Mary North buys an item of jewelry from you for $12,000. College student tax return She pays for it with a personal check payable to you in the amount of $9,600 and traveler's checks totaling $2,400. College student tax return Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. College student tax return You do not have to file Form 8300. College student tax return Example 3. College student tax return You are a boat dealer. College student tax return Emily Jones buys a boat from you for $16,500. College student tax return She pays for it with a cashier's check payable to you in the amount of $16,500. College student tax return The cashier's check is not treated as cash because its face amount is more than $10,000. College student tax return You do not have to file Form 8300 for this transaction. College student tax return Designated Reporting Transaction A designated reporting transaction is the retail sale of any of the following: A consumer durable, such as an automobile or boat. College student tax return A consumer durable is property, other than land or buildings, that: Is suitable for personal use, Can reasonably be expected to last at least 1 year under ordinary use, Has a sales price of more than $10,000, and Can be seen or touched (tangible property). College student tax return For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. College student tax return The car is a consumer durable even if you sell it to a buyer who will use it in a business. College student tax return A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). College student tax return Travel or entertainment, if the total sales price of all items sold for the same trip or entertainment event in one transaction (or related transactions) is more than $10,000. College student tax return To figure the total sales price of all items sold for a trip or entertainment event, you include the sales price of items such as airfare, hotel rooms, and admission tickets. College student tax return Example. College student tax return You are a travel agent. College student tax return Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. College student tax return He also asks you to book hotel rooms and admission tickets for the group. College student tax return In payment, he gives you two money orders, each for $6,000. College student tax return You have received more than $10,000 cash in this designated reporting transaction. College student tax return You must file Form 8300. College student tax return Retail sale. College student tax return   The term “retail sale” means any sale made in the course of a trade or business that consists mainly of making sales to ultimate consumers. College student tax return   Thus, if your business consists mainly of making sales to ultimate consumers, all sales you make in the course of that business are retail sales. College student tax return This includes any sales of items that will be resold. College student tax return Broker or intermediary. College student tax return   A designated reporting transaction includes the retail sale of items (1), (2), or (3) of the preceding list, even if the funds are received by a broker or other intermediary, rather than directly by the seller. College student tax return Exceptions to Definition of Cash A cashier's check, bank draft, traveler's check, or money order you received in a designated reporting transaction is not treated as cash if one of the following exceptions applies. College student tax return Exception for certain bank loans. College student tax return   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is the proceeds from a bank loan. College student tax return As proof that it is from a bank loan, you may rely on a copy of the loan document, a written statement or lien instruction from the bank, or similar proof. College student tax return Example. College student tax return You are a car dealer. College student tax return Mandy White buys a new car from you for $11,500. College student tax return She pays you with $2,000 of U. College student tax return S. College student tax return currency and a cashier's check for $9,500 payable to you and her. College student tax return You can tell that the cashier's check is the proceeds of a bank loan because it includes instructions to you to have a lien put on the car as security for the loan. College student tax return For this reason, the cashier's check is not treated as cash. College student tax return You do not have to file Form 8300 for the transaction. College student tax return Exception for certain installment sales. College student tax return   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is received in payment on a promissory note or an installment sales contract (including a lease that is considered a sale for federal tax purposes). College student tax return However, this exception applies only if: You use similar notes or contracts in other sales to ultimate consumers in the ordinary course of your trade or business, and The total payments for the sale that you receive on or before the 60th day after the sale are 50% or less of the purchase price. College student tax return Exception for certain down payment plans. College student tax return   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if you received it in payment for a consumer durable or collectible, and all three of the following statements are true. College student tax return You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the date of sale. College student tax return You receive it more than 60 days before the date of sale. College student tax return You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. College student tax return Exception for travel and entertainment. College student tax return   A cashier's check, bank draft, traveler's check, or money order received for travel or entertainment is not treated as cash if all three of the following statements are true. College student tax return You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the earliest date that any travel or entertainment item (such as airfare) is furnished for the trip or entertainment event. College student tax return You receive it more than 60 days before the date on which the final payment is due. College student tax return You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. College student tax return Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. College student tax return If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. College student tax return If you do not know a person's TIN, you have to ask for it. College student tax return You may be subject to penalties for an incorrect or missing TIN. College student tax return There are three types of TINs. College student tax return The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). College student tax return The TIN for a nonresident alien individual who needs a TIN but is not eligible to get an SSN is an IRS individual taxpayer identification number (ITIN). College student tax return An ITIN has nine digits, similar to an SSN. College student tax return The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). College student tax return Exception. College student tax return   You are not required to provide the TIN of a person who is a nonresident alien individual or a foreign organization if that person or foreign organization: Does not have income effectively connected with the conduct of a U. College student tax return S. College student tax return trade or business; Does not have an office or place of business, or a fiscal or paying agent in the United States; Does not file a federal tax return; Does not furnish a withholding certificate described in §1. College student tax return 1441-1(e)(2) or (3) or 1. College student tax return 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. College student tax return 1441-1(e)(4)(vii); Does not have to furnish a TIN on any return, statement, or other document as required by the income tax regulations under section 897 or 1445; or In the case of a nonresident alien individual, the individual has not chosen to file a joint federal income tax return with a spouse who is a U. College student tax return S. College student tax return citizen or resident. College student tax return What Is a Related Transaction? Any transactions between a buyer (or an agent of the buyer) and a seller that occur within a 24-hour period are related transactions. College student tax return If you receive over $10,000 in cash during two or more transactions with one buyer in a 24-hour period, you must treat the transactions as one transaction and report the payments on Form 8300. College student tax return For example, if you sell two products for $6,000 each to the same customer in 1 day and the customer pays you in cash, these are related transactions. College student tax return Because they total $12,000 (more than $10,000), you must file Form 8300. College student tax return More than 24 hours between transactions. College student tax return   Transactions are related even if they are more than 24 hours apart if you know, or have reason to know, that each is one of a series of connected transactions. College student tax return   For example, you are a travel agent. College student tax return A client pays you $8,000 in cash for a trip. College student tax return Two days later, the same client pays you $3,000 more in cash to include another person on the trip. College student tax return These are related transactions, and you must file Form 8300 to report them. College student tax return What About Suspicious Transactions? If you receive $10,000 or less in cash, you may voluntarily file Form 8300 if the transaction appears to be suspicious. College student tax return A transaction is suspicious if it appears that a person is trying to cause you not to file Form 8300 or is trying to cause you to file a false or incomplete Form 8300, or if there is a sign of possible illegal activity. College student tax return If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. College student tax return Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. College student tax return When, Where, and What To File The amount you receive and when you receive it determine when you must file. College student tax return Generally, you must file Form 8300 within 15 days after receiving a payment. College student tax return If the Form 8300 due date (the 15th or last day you can timely file the form) falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday. College student tax return More than one payment. College student tax return   In some transactions, the buyer may arrange to pay you in cash installment payments. College student tax return If the first payment is more than $10,000, you must file Form 8300 within 15 days. College student tax return If the first payment is not more than $10,000, you must add the first payment and any later payments made within 1 year of the first payment. College student tax return When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. College student tax return   After you file Form 8300, you must start a new count of cash payments received from that buyer. College student tax return If you receive more than $10,000 in additional cash payments from that buyer within a 12-month period, you must file another Form 8300. College student tax return You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. College student tax return   If you are already required to file Form 8300 and you receive additional payments within the 15 days before you must file, you can report all the payments on one form. College student tax return Example. College student tax return On January 10, you receive a cash payment of $11,000. College student tax return You receive additional cash payments on the same transaction of $4,000 on February 15, $5,000 on March 20, and $6,000 on May 12. College student tax return By January 25, you must file a Form 8300 for the $11,000 payment. College student tax return By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. College student tax return Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. College student tax return Complete the form in its entirety (Parts I-IV) and include the amended information. College student tax return Do not attach a copy of the original report. College student tax return Where to file. College student tax return   Mail the form to the address given in the Form 8300 instructions. College student tax return Required statement to buyer. College student tax return   You must give a written or electronic statement to each person named on any Form 8300 you must file. College student tax return You can give the statement electronically only if the recipient agrees to receive it in that format. College student tax return The statement must show the name and address of your business, the name and phone number of a contact person, and the total amount of reportable cash you received from the person during the year. College student tax return It must state that you are also reporting this information to the IRS. College student tax return   You must send this statement to the buyer by January 31 of the year after the year in which you received the cash that caused you to file the form. College student tax return    You must keep a copy of every Form 8300 you file for 5 years. College student tax return Examples Example 1. College student tax return Pat Brown is the sales manager for Small Town Cars. College student tax return On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. College student tax return Pat asks for identification from Jane to get the necessary information to complete Form 8300. College student tax return A filled-in form is shown in this publication. College student tax return Pat must mail the form to the address shown in the form's instructions by January 21, 2009. College student tax return He must also send a statement to Jane by January 31, 2010. College student tax return Example 2. College student tax return Using the same facts given in Example 1, suppose Jane had arranged to make cash payments of $6,000 each on January 6, February 6, and March 6. College student tax return Pat would have to file a Form 8300 by February 26 (17 days after receiving total cash payments within 1 year over $10,000 because February 21, 2009, is a Saturday). College student tax return Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. College student tax return However, he could report it if he felt it was a suspicious transaction. College student tax return Penalties There are civil penalties for failure to: File a correct Form 8300 by the date it is due, and Provide the required statement to those named in the Form 8300. College student tax return If you intentionally disregard the requirement to file a correct Form 8300 by the date it is due, the penalty is the greater of: $25,000, or The amount of cash you received and were required to report (up to $100,000). College student tax return There are criminal penalties for: Willful failure to file Form 8300, Willfully filing a false or fraudulent Form 8300, Stopping or trying to stop Form 8300 from being filed, and Setting up, helping to set up, or trying to set up a transaction in a way that would make it seem unnecessary to file Form 8300. College student tax return If you willfully fail to file Form 8300, you can be fined up to $250,000 for individuals ($500,000 for corporations) or sentenced to up to 5 years in prison, or both. College student tax return These dollar amounts are based on Section 3571 of Title 18 of the U. College student tax return S. College student tax return Code. College student tax return The penalties for failure to file may also apply to any person (including a payer) who attempts to interfere with or prevent the seller (or business) from filing a correct Form 8300. College student tax return This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. College student tax return Structuring means breaking up a large cash transaction into small cash transactions. College student tax return How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. College student tax return By selecting the method that is best for you, you will have quick and easy access to tax help. College student tax return Free help with your return. College student tax return   Free help in preparing your return is available nationwide from IRS-certified volunteers. College student tax return The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. College student tax return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. College student tax return To find the nearest VITA or TCE site, visit IRS. College student tax return gov or call 1-800-906-9887 or 1-800-829-1040. College student tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. College student tax return To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. College student tax return aarp. College student tax return org/money/taxaide. College student tax return   For more information on these programs, go to IRS. College student tax return gov and enter keyword “VITA” in the upper right-hand corner. College student tax return Internet. College student tax return You can access the IRS website at IRS. College student tax return gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. College student tax return Go to IRS. College student tax return gov and click on Where's My Refund. College student tax return Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. College student tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). College student tax return Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. College student tax return E-file your return. College student tax return Find out about commercial tax preparation and e-file services available free to eligible taxpayers. College student tax return Download forms, including talking tax forms, instructions, and publications. College student tax return Order IRS products online. College student tax return Research your tax questions online. College student tax return Search publications online by topic or keyword. College student tax return Use the online Internal Revenue Code, regulations, or other official guidance. College student tax return View Internal Revenue Bulletins (IRBs) published in the last few years. College student tax return Figure your withholding allowances using the withholding calculator online at  www. College student tax return irs. College student tax return gov/individuals. College student tax return Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. College student tax return irs. College student tax return gov/individuals. College student tax return Sign up to receive local and national tax news by email. College student tax return Get information on starting and operating a small business. College student tax return Phone. College student tax return Many services are available by phone. College student tax return   Ordering forms, instructions, and publications. College student tax return Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. College student tax return You should receive your order within 10 days. College student tax return Asking tax questions. College student tax return Call the IRS with your tax questions at 1-800-829-1040. College student tax return Solving problems. College student tax return You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. College student tax return An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. College student tax return Call your local Taxpayer Assistance Center for an appointment. College student tax return To find the number, go to www. College student tax return irs. College student tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. College student tax return TTY/TDD equipment. College student tax return If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. College student tax return TeleTax topics. College student tax return Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. College student tax return Refund information. College student tax return You can check the status of your refund on the new IRS phone app. College student tax return Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. College student tax return IRS2Go is a new way to provide you with information and tools. College student tax return To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). College student tax return Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. College student tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). College student tax return Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. College student tax return If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. College student tax return Other refund information. College student tax return To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. College student tax return Evaluating the quality of our telephone services. College student tax return To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. College student tax return One method is for a second IRS representative to listen in on or record random telephone calls. College student tax return Another is to ask some callers to complete a short survey at the end of the call. College student tax return Walk-in. College student tax return Many products and services are available on a walk-in basis. College student tax return   Products. College student tax return You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. College student tax return Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. College student tax return Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. College student tax return Services. College student tax return You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. College student tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. College student tax return If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. College student tax return No appointment is necessary—just walk in. College student tax return If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. College student tax return A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. College student tax return If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. College student tax return All other issues will be handled without an appointment. College student tax return To find the number of your local office, go to www. College student tax return irs. College student tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. College student tax return Mail. College student tax return You can send your order for forms, instructions, and publications to the address below. College student tax return You should receive a response within 10 days after your request is received. College student tax return  Internal Revenue Service 1201 N. College student tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. College student tax return   The Taxpayer Advocate Service (TAS) is your voice at the IRS. College student tax return Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. College student tax return We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. College student tax return Remember, the worst thing you can do is nothing at all. College student tax return   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. College student tax return You face (or your business is facing) an immediate threat of adverse action. College student tax return You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. College student tax return   If you qualify for our help, we’ll do everything we can to get your problem resolved. College student tax return You will be assigned to one advocate who will be with you at every turn. College student tax return We have offices in every state, the District of Columbia, and Puerto Rico. College student tax return Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. College student tax return And our services are always free. College student tax return   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. College student tax return Our tax toolkit at www. College student tax return TaxpayerAdvocate. College student tax return irs. College student tax return gov can help you understand these rights. College student tax return   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. College student tax return irs. College student tax return gov/advocate. College student tax return You can also call our toll-free number at 1-877-777-4778. College student tax return   TAS also handles large-scale or systemic problems that affect many taxpayers. College student tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. College student tax return irs. College student tax return gov/advocate. College student tax return Low Income Taxpayer Clinics (LITCs). College student tax return   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. College student tax return Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. College student tax return These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. College student tax return Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. College student tax return For more information and to find a clinic near you, see the LITC page on www. College student tax return irs. College student tax return gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. College student tax return This publication is also available by calling 1-800-829-3676 or at your local IRS office. College student tax return Free tax services. College student tax return   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. College student tax return Learn about free tax information from the IRS, including publications, services, and education and assistance programs. College student tax return The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. College student tax return The majority of the information and services listed in this publication are available to you free of charge. College student tax return If there is a fee associated with a resource or service, it is listed in the publication. College student tax return   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. College student tax return DVD for tax products. College student tax return You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. College student tax return Prior-year forms, instructions, and publications. College student tax return Tax Map: an electronic research tool and finding aid. College student tax return Tax law frequently asked questions. College student tax return Tax Topics from the IRS telephone response system. College student tax return Internal Revenue Code—Title 26 of the U. College student tax return S. College student tax return Code. College student tax return Links to other Internet based Tax Research Materials. College student tax return Fill-in, print, and save features for most tax forms. College student tax return Internal Revenue Bulletins. College student tax return Toll-free and email technical support. College student tax return Two releases during the year. College student tax return  – The first release will ship the beginning of January. College student tax return  – The final release will ship the beginning of March. College student tax return Purchase the DVD from National Technical Information Service (NTIS) at www. College student tax return irs. College student tax return gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). 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The College Student Tax Return

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