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E File 1040x Free

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E file 1040x free 2. E file 1040x free   Estimated Tax for 2014 Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated TaxGeneral Rule Married Taxpayers Special Rules Aliens Estates and Trusts How To Figure Estimated Tax2014 Estimated Tax Worksheet When To Pay Estimated TaxWhen To Start Farmers and Fishermen How To Figure Each PaymentRegular Installment Method Annualized Income Installment Method Estimated Tax Payments Not Required How To Pay Estimated TaxCredit an Overpayment Pay Online Pay by Phone Pay by Check or Money Order Using the Estimated Tax Payment Voucher Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. E file 1040x free This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. E file 1040x free You also may have to pay estimated tax if the amount of income tax being withheld from your salary, pension, or other income is not enough. E file 1040x free Estimated tax is used to pay both income tax and self-employment tax, as well as other taxes and amounts reported on your tax return. E file 1040x free If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. E file 1040x free If you do not pay enough by the due date of each payment period (see When To Pay Estimated Tax , later), you may be charged a penalty even if you are due a refund when you file your tax return. E file 1040x free For information on when the penalty applies, see chapter 4. E file 1040x free It would be helpful for you to have a copy of your 2013 tax return and an estimate of your 2014 income nearby while reading this chapter. E file 1040x free Topics - This chapter discusses: Who must pay estimated tax, How to figure estimated tax (including illustrated examples), When to pay estimated tax, How to figure each payment, and How to pay estimated tax. E file 1040x free Useful Items - You may want to see: Form (and Instructions) 1040-ES Estimated Tax for Individuals See chapter 5 for information about how to get this publication and form. E file 1040x free Worksheets. E file 1040x free   You may need to use several of the blank worksheets included in this chapter. E file 1040x free See Worksheets for Chapter 2, later, to locate what you need. E file 1040x free Who Does Not Have To Pay Estimated Tax If you receive salaries and wages, you may be able to avoid paying estimated tax by asking your employer to take more tax out of your earnings. E file 1040x free To do this, file a new Form W-4 with your employer. E file 1040x free See chapter 1. E file 1040x free Estimated tax not required. E file 1040x free   You do not have to pay estimated tax for 2014 if you meet all three of the following conditions. E file 1040x free You had no tax liability for 2013. E file 1040x free You were a U. E file 1040x free S. E file 1040x free citizen or resident alien for the whole year. E file 1040x free Your 2013 tax year covered a 12-month period. E file 1040x free   You had no tax liability for 2013 if your total tax (defined later under Total tax for 2013—line 14b ) was zero or you did not have to file an income tax return. E file 1040x free Please click here for the text description of the image. E file 1040x free Figure 2-A: Do You Have To Pay Estimated Tax? Who Must Pay Estimated Tax If you owed additional tax for 2013, you may have to pay estimated tax for 2014. E file 1040x free You can use the following general rule as a guide during the year to see if you will have enough withholding, or should increase your withholding or make estimated tax payments. E file 1040x free General Rule In most cases, you must pay estimated tax for 2014 if both of the following apply. E file 1040x free You expect to owe at least $1,000 in tax for 2014, after subtracting your withholding and refundable credits. E file 1040x free You expect your withholding and refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. E file 1040x free Your 2013 tax return must cover all 12 months. E file 1040x free Note. E file 1040x free The percentages in (2a) or (2b) above may be different if you are a farmer, fisherman, or higher income taxpayer. E file 1040x free See Special Rules , later. E file 1040x free If the result from using the general rule above suggests that you will not have enough withholding, complete the 2014 Estimated Tax Worksheet for a more accurate calculation. E file 1040x free Figure 2-A takes you through the general rule. E file 1040x free You may find this helpful in determining if you must pay estimated tax. E file 1040x free If all your income will be subject to income tax withholding, you probably do not need to pay estimated tax. E file 1040x free Example 1. E file 1040x free Jane Smart uses Figure 2-A and the following information to figure whether she should pay estimated tax for 2014. E file 1040x free She files as head of household claiming her dependent son, takes the standard deduction, and expects no refundable credits for 2014. E file 1040x free Expected adjusted gross income (AGI) for 2014 $82,800 AGI for 2013 $73,700 Total tax on 2013 return (Form 1040,  line 61) $  8,746 Total 2014 estimated tax (line 13c of the 2014 Estimated Tax Worksheet) $11,015 Tax expected to be withheld in 2014 $10,000 Jane's answer to Figure 2-A, box 1, is YES; she expects to owe at least $1,000 for 2014 after subtracting her withholding from her expected total tax ($11,015 − $10,000 = $1,015). E file 1040x free Her answer to box 2a is YES; she expects her income tax withholding ($10,000) to be at least 90% of the tax to be shown on her 2014 return ($11,015 × 90% = $9,913. E file 1040x free 50). E file 1040x free Jane does not need to pay estimated tax. E file 1040x free Example 2. E file 1040x free The facts are the same as in Example 1, except that Jane expects only $8,700 tax to be withheld in 2014. E file 1040x free Because that is less than $9,913. E file 1040x free 50, her answer to box 2a is NO. E file 1040x free Jane's answer to box 2b is also NO; she does not expect her income tax withholding ($8,700) to be at least 100% of the total tax shown on her 2013 return ($8,746). E file 1040x free Jane must increase her withholding or pay estimated tax for 2014. E file 1040x free Example 3. E file 1040x free The facts are the same as in Example 2, except that the total tax shown on Jane's 2013 return was $8,600. E file 1040x free Because she expects to have more than $8,600 withheld in 2014 ($8,700), her answer to box 2b is YES. E file 1040x free Jane does not need to pay estimated tax for 2014. E file 1040x free Married Taxpayers If you qualify to make joint estimated tax payments, apply the rules discussed here to your joint estimated income. E file 1040x free You and your spouse can make joint estimated tax payments even if you are not living together. E file 1040x free However, you and your spouse cannot make joint estimated tax payments if: You are legally separated under a decree of divorce or separate maintenance, You and your spouse have different tax years, Either spouse is a nonresident alien (unless that spouse elected to be treated as a resident alien for tax purposes). E file 1040x free See Choosing Resident Alien Status in Publication 519, or Individuals of the same sex and opposite sex who are in registered domestic partnerships, civil unions, or other similar formal relationships that are not marriages under state law cannot make joint estimated tax payments. E file 1040x free These individuals can take credit only for the estimated tax payments that he or she made. E file 1040x free If you and your spouse cannot make joint estimated tax payments, apply these rules to your separate estimated income. E file 1040x free Making joint or separate estimated tax payments will not affect your choice of filing a joint tax return or separate returns for 2014. E file 1040x free 2013 separate returns and 2014 joint return. E file 1040x free   If you plan to file a joint return with your spouse for 2014, but you filed separate returns for 2013, your 2013 tax is the total of the tax shown on your separate returns. E file 1040x free You filed a separate return if you filed as single, head of household, or married filing separately. E file 1040x free 2013 joint return and 2014 separate returns. E file 1040x free   If you plan to file a separate return for 2014, but you filed a joint return for 2013, your 2013 tax is your share of the tax on the joint return. E file 1040x free You file a separate return if you file as single, head of household, or married filing separately. E file 1040x free   To figure your share of the tax on a joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2013 using the same filing status for 2014. E file 1040x free Then multiply the tax on the joint return by the following fraction. E file 1040x free      The tax you would have paid had you filed a separate return   The total tax you and your spouse would have paid had you filed separate returns Example. E file 1040x free Joe and Heather filed a joint return for 2013 showing taxable income of $48,500 and a tax of $6,386. E file 1040x free Of the $48,500 taxable income, $40,100 was Joe's and the rest was Heather's. E file 1040x free For 2014, they plan to file married filing separately. E file 1040x free Joe figures his share of the tax on the 2013 joint return as follows: Tax on $40,100 based on separate return $5,960 Tax on $8,400 based on separate return 843 Total $6,803 Joe's percentage of total ($5,960 ÷ $6,803) 87. E file 1040x free 6% Joe's share of tax on joint return  ($6,386 × 87. E file 1040x free 6%) $5,594 Special Rules There are special rules for farmers, fishermen, and certain higher income taxpayers. E file 1040x free Farmers and Fishermen If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, substitute 662/3% for 90% in (2a) under General Rule , earlier. E file 1040x free Gross income. E file 1040x free   Your gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. E file 1040x free To determine whether two-thirds of your gross income for 2013 was from farming or fishing, use as your gross income the total of the income (not loss) amounts. E file 1040x free Joint returns. E file 1040x free   On a joint return, you must add your spouse's gross income to your gross income to determine if at least two-thirds of your total gross income is from farming or fishing. E file 1040x free Gross income from farming. E file 1040x free   This is income from cultivating the soil or raising agricultural commodities. E file 1040x free It includes the following amounts. E file 1040x free Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. E file 1040x free Income from a plantation, ranch, nursery, range, orchard, or oyster bed. E file 1040x free Crop shares for the use of your land. E file 1040x free Gains from sales of draft, breeding, dairy, or sporting livestock. E file 1040x free   For 2013, gross income from farming is the total of the following amounts. E file 1040x free Schedule F (Form 1040), Profit or Loss From Farming, line 9. E file 1040x free Form 4835, Farm Rental Income and Expenses, line 7. E file 1040x free Your share of the gross farming income from a partnership, S corporation, estate or trust, from: Schedule K-1 (Form 1065), Schedule K-1 (Form 1120S), or Schedule K-1 (Form 1041). E file 1040x free Your gains from sales of draft, breeding, dairy, or sporting livestock shown on Form 4797, Sales of Business Property. E file 1040x free   Wages you receive as a farm employee and wages you receive from a farm corporation are not gross income from farming. E file 1040x free Gross income from fishing. E file 1040x free   This is income from catching, taking, harvesting, cultivating, or farming any kind of fish, shellfish (for example, clams and mussels), crustaceans (for example, lobsters, crabs, and shrimp), sponges, seaweeds, or other aquatic forms of animal and vegetable life. E file 1040x free   Gross income from fishing includes the following amounts. E file 1040x free Schedule C (Form 1040), Profit or Loss From Business. E file 1040x free Income for services as an officer or crew member of a vessel while the vessel is engaged in fishing. E file 1040x free Your share of the gross fishing income from a partnership, S corporation, estate or trust, from: Schedule K-1 (Form 1065), Schedule K-1 (Form 1120S), or Schedule K-1 (Form 1041). E file 1040x free Certain taxable interest and punitive damage awards received in connection with the Exxon Valdez litigation. E file 1040x free Income for services normally performed in connection with fishing. E file 1040x free Services normally performed in connection with fishing include: Shore service as an officer or crew member of a vessel engaged in fishing, and Services that are necessary for the immediate preservation of the catch, such as cleaning, icing, and packing the catch. E file 1040x free Higher Income Taxpayers If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing a separate return), substitute 110% for 100% in (2b) under General Rule , earlier. E file 1040x free For 2013, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. E file 1040x free Note. E file 1040x free This rule does not apply to farmers and fishermen. E file 1040x free Aliens Resident and nonresident aliens also may have to pay estimated tax. E file 1040x free Resident aliens should follow the rules in this publication, unless noted otherwise. E file 1040x free Nonresident aliens should get Form 1040-ES (NR), U. E file 1040x free S. E file 1040x free Estimated Tax for Nonresident Alien Individuals. E file 1040x free You are an alien if you are not a citizen or national of the United States. E file 1040x free You are a resident alien if you either have a green card or meet the substantial presence test. E file 1040x free For more information about withholding, the substantial presence test, and Form 1040-ES (NR), see Publication 519. E file 1040x free Estates and Trusts Estates and trusts also must pay estimated tax. E file 1040x free However, estates (and certain grantor trusts that receive the residue of the decedent's estate under the decedent's will) are exempt from paying estimated tax for the first 2 years after the decedent's death. E file 1040x free Estates and trusts must use Form 1041-ES, Estimated Income Tax for Estates and Trusts, to figure and pay estimated tax. E file 1040x free How To Figure Estimated Tax To figure your estimated tax, you must figure your expected AGI, taxable income, taxes, deductions, and credits for the year. E file 1040x free When figuring your 2014 estimated tax, it may be helpful to use your income, deductions, and credits for 2013 as a starting point. E file 1040x free Use your 2013 federal tax return as a guide. E file 1040x free You can use Form 1040-ES to figure your estimated tax. E file 1040x free Nonresident aliens use Form 1040-ES (NR) to figure estimated tax. E file 1040x free You must make adjustments both for changes in your own situation and for recent changes in the tax law. E file 1040x free Some of these changes are discussed under What's New for 2014 , earlier. E file 1040x free For information about these and other changes in the law, visit the IRS website at IRS. E file 1040x free gov. E file 1040x free The instructions for Form 1040-ES include a worksheet to help you figure your estimated tax. E file 1040x free Keep the worksheet for your records. E file 1040x free 2014 Estimated Tax Worksheet Use Worksheet 2-1 to help guide you through the information about completing the 2014 Estimated Tax Worksheet. E file 1040x free You can also find a copy of the worksheet in the Instructions for Form 1040-ES. E file 1040x free Expected AGI—Line 1 Your expected AGI for 2014 (line 1) is your expected total income minus your expected adjustments to income. E file 1040x free Total income. E file 1040x free   Include in your total income all the income you expect to receive during the year, even income that is subject to withholding. E file 1040x free However, do not include income that is tax exempt. E file 1040x free   Total income includes all income and loss for 2014 that, if you had received it in 2013, would have been included on your 2013 tax return in the total on line 22 of Form 1040, line 15 of Form 1040A, or line 4 of Form 1040EZ. E file 1040x free Social security and railroad retirement benefits. E file 1040x free If you expect to receive social security or tier 1 railroad retirement benefits during 2014, use Worksheet 2-2 to figure the amount of expected taxable benefits you should include on line 1. E file 1040x free Adjustments to income. E file 1040x free   Be sure to subtract from your expected total income all of the adjustments you expect to take on your 2014 tax return. E file 1040x free Self-employed. E file 1040x free If you expect to have income from self-employment, use Worksheet 2-3 to figure your expected self-employment tax and your allowable deduction for self-employment tax. E file 1040x free Include the amount from Worksheet 2-3 in your expected adjustments to income. E file 1040x free If you file a joint return and both you and your spouse have net earnings from self-employment, each of you must complete a separate worksheet. E file 1040x free Expected Taxable Income— Lines 2–5 Reduce your expected AGI for 2014 (line 1) by either your expected itemized deductions or your standard deduction and by your exemptions (lines 2 through 5). E file 1040x free Itemized deductions—line 2. E file 1040x free   If you expect to claim itemized deductions on your 2014 tax return, enter the estimated amount on line 2. E file 1040x free   Itemized deductions are the deductions that can be claimed on Schedule A (Form 1040). E file 1040x free    For 2014, your total itemized deductions may be reduced if your AGI is more than the amount shown next for your filing status. E file 1040x free Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than this amount, use Worksheet 2-5 to figure the amount to enter on line 2. E file 1040x free Standard deduction—line 2. E file 1040x free   If you expect to claim the standard deduction on your 2014 tax return, enter the amount on line 2. E file 1040x free Use Worksheet 2-4 to figure your standard deduction. E file 1040x free No standard deduction. E file 1040x free   The standard deduction for some individuals is zero. E file 1040x free Your standard deduction will be zero if you: File a separate return and your spouse itemizes deductions, Are a dual-status alien, or File a return for a period of less than 12 months because you change your accounting period. E file 1040x free Exemptions—line 4. E file 1040x free   After you have subtracted either your expected itemized deductions or your standard deduction from your expected AGI, reduce the amount remaining by $3,950 for each exemption you expect to take on your 2014 tax return. E file 1040x free If another person (such as your parent) can claim an exemption for you on his or her tax return, you cannot claim your own personal exemption. E file 1040x free This is true even if the other person will not claim your exemption or the exemption will be reduced or eliminated under the phaseout rule. E file 1040x free    For 2014, your deduction for personal exemption is reduced if your AGI is more than the amount shown next for your filing status. E file 1040x free Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than this amount, use Worksheet 2-6 to figure the amount to enter on line 4. E file 1040x free Expected Taxes and Credits— Lines 6–13c After you have figured your expected taxable income (line 5), follow the steps next to figure your expected taxes, credits, and total tax for 2014. E file 1040x free Most people will have entries for only a few of these steps. E file 1040x free However, you should check every step to be sure you do not overlook anything. E file 1040x free Step 1. E file 1040x free   Figure your expected income tax (line 6). E file 1040x free Generally, you will use the 2014 Tax Rate Schedules, later, to figure your expected income tax. E file 1040x free   However, see below for situations where you must use a different method to compute your estimated tax. E file 1040x free Tax on child's investment income. E file 1040x free   You must use a special method to figure tax on the income of the following children who have more than $2,000 of investment income. E file 1040x free Children under age 18 at the end of 2014. E file 1040x free The following children if their earned income is not more than half their support. E file 1040x free Children age 18 at the end of 2014. E file 1040x free Children who are full-time students over age 18 and under age 24 at the end of 2014. E file 1040x free See Publication 929, Tax Rules for Children and Dependents. E file 1040x free Although the ages and dollar amounts in the publication may be different in the 2014 revision, this reference will give you basic information for figuring the tax. E file 1040x free Tax on net capital gain. E file 1040x free   The regular income tax rates for individuals do not apply to a net capital gain. E file 1040x free Instead, your net capital gain is taxed at a lower maximum rate. E file 1040x free   The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. E file 1040x free Tax on capital gain and qualified dividends. E file 1040x free If the amount on line 1 includes a net capital gain or qualified dividends, use Worksheet 2-7 to figure your tax. E file 1040x free Note. E file 1040x free For 2014, your capital gains and dividends rate will depend on your income. E file 1040x free Tax if excluding foreign earned income or excluding or deducting foreign housing. E file 1040x free If you expect to claim the foreign earned income exclusion or the housing exclusion or deduction on Form 2555 or Form 2555-EZ, use Worksheet 2-8 to figure your estimated tax. E file 1040x free Step 2. E file 1040x free   Total your expected taxes (line 8). E file 1040x free Include on line 8 the sum of the following. E file 1040x free Your tax on line 6. E file 1040x free Your expected alternative minimum tax (AMT) from Form 6251, or included on Form 1040A. E file 1040x free Your expected additional taxes from Form 8814, Parents' Election To Report Child's Interest and Dividends, and Form 4972, Tax on Lump-Sum Distributions. E file 1040x free Any recapture of education credits. E file 1040x free Step 3. E file 1040x free   Subtract your expected credits (line 9). E file 1040x free If you are using your 2013 return as a guide and filed Form 1040, your total credits for 2013 were shown on line 54. E file 1040x free If you filed Form 1040A, your total credits for 2013 were on line 34. E file 1040x free   If your credits on line 9 are more than your taxes on line 8, enter “-0-” on line 10 and go to Step 4. E file 1040x free Step 4. E file 1040x free   Add your expected self-employment tax (line 11). E file 1040x free You already should have figured your self-employment tax (see Self-employed under Expected AGI—Line 1, earlier). E file 1040x free Step 5. E file 1040x free   Add your expected other taxes (line 12). E file 1040x free   Other taxes include the following. E file 1040x free Additional tax on early distributions from: An IRA or other qualified retirement plan, A tax-sheltered annuity, or A modified endowment contract entered into after June 20, 1988. E file 1040x free Household employment taxes if: You will have federal income tax withheld from wages, pensions, annuities, gambling winnings, or other income, or You would be required to make estimated tax payments even if you did not include household employment taxes when figuring your estimated tax. E file 1040x free Amounts written on Form 1040 on the line for “other taxes” (line 60 on the 2013 Form 1040). E file 1040x free But, do not include recapture of a federal mortgage subsidy; tax on excess golden parachute payments; look-back interest due under section 167(g) or 460(b) of the Internal Revenue Code; excise tax on insider stock compensation from an expatriated corporation; uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance; or additional tax on advance payments of health coverage tax credit when not eligible. E file 1040x free Repayment of the first-time homebuyer credit. E file 1040x free See Form 5405. E file 1040x free Additional Medicare Tax. E file 1040x free A 0. E file 1040x free 9% Additional Medicare Tax applies to your combined Medicare wages and self-employment income and/or your RRTA compensation that exceeds the amount listed in the following chart, based on your filing status. E file 1040x free Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $200,000 Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. E file 1040x free A self-employment loss should not be considered for purposes of this tax. E file 1040x free RRTA compensation should be separately compared to the threshold. E file 1040x free Your employer is responsible for withholding the 0. E file 1040x free 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2014. E file 1040x free You should consider this withholding, if applicable, in determining whether you need to make an estimated payment. E file 1040x free For more information on Additional Medicare Tax, go to IRS. E file 1040x free gov and enter “Additional Medicare Tax” in the search box. E file 1040x free Net Investment Income Tax (NIIT). E file 1040x free The NIIT is 3. E file 1040x free 8% of the lesser of your net investment income or the excess of your modified adjusted gross income over the amount listed in the following chart, based on your filing status. E file 1040x free Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $250,000 For more information on Net Investment Income Tax, go to IRS. E file 1040x free gov and enter “Net Investment Income Tax” in the search box. E file 1040x free Step 6. E file 1040x free   Subtract your refundable credit (line 13b). E file 1040x free   To figure your expected fuel tax credit, do not include fuel tax for the first three quarters of the year that you expect to have refunded to you. E file 1040x free   The result of steps 1 through 6 is your total estimated tax for 2014 (line 13c). E file 1040x free Required Annual Payment— Line 14c On lines 14a through 14c, figure the total amount you must pay for 2014, through withholding and estimated tax payments, to avoid paying a penalty. E file 1040x free General rule. E file 1040x free   The total amount you must pay is the smaller of: 90% of your total expected tax for 2014, or 100% of the total tax shown on your 2013 return. E file 1040x free Your 2013 tax return must cover all 12 months. E file 1040x free Special rules. E file 1040x free   There are special rules for higher income taxpayers and for farmers and fishermen. E file 1040x free Higher income taxpayers. E file 1040x free   If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above. E file 1040x free This rule does not apply to farmers and fishermen. E file 1040x free For 2013, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. E file 1040x free Example. E file 1040x free   Jeremy Martin's total tax on his 2013 return was $42,581, and his expected tax for 2014 is $71,253. E file 1040x free His 2013 AGI was $180,000. E file 1040x free Because Jeremy had more than $150,000 of AGI in 2013, he figures his required annual payment as follows. E file 1040x free He determines that 90% of his expected tax for 2014 is $64,128 (. E file 1040x free 90 × $71,253). E file 1040x free Next, he determines that 110% of the tax shown on his 2013 return is $46,839 (1. E file 1040x free 10 x $42,581). E file 1040x free Finally, he determines that his required annual payment is $46,839, the smaller of the two. E file 1040x free Farmers and fishermen. E file 1040x free   If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, your required annual payment is the smaller of: 662/3% (. E file 1040x free 6667) of your total tax for 2014, or 100% of the total tax shown on your 2013 return. E file 1040x free (Your 2013 tax return must cover all 12 months. E file 1040x free )   For definitions of “gross income from farming” and “gross income from fishing,” see Farmers and Fishermen , under Special Rules discussed earlier. E file 1040x free Total tax for 2013—line 14b. E file 1040x free   Your 2013 total tax, if you filed Form 1040, is the amount on line 61 reduced by the following. E file 1040x free Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). E file 1040x free The following amounts from Form 5329 included on line 58. E file 1040x free Any tax on excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts. E file 1040x free Any tax on excess accumulations in qualified retirement plans. E file 1040x free The following write-ins on line 60. E file 1040x free Excise tax on excess golden parachute payments (identified as “EPP”). E file 1040x free Excise tax on insider stock compensation from an expatriated corporation (identified as “ISC”). E file 1040x free Look-back interest due under section 167(g) (identified as “From Form 8866”). E file 1040x free Look-back interest due under section 460(b) (identified as “From Form 8697”). E file 1040x free Recapture of federal mortgage subsidy (identified as “FMSR”). E file 1040x free Additional tax on advance payments of health coverage tax credit when not eligible (identified as “HCTC”). E file 1040x free Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance (identified as “UT”). E file 1040x free Any refundable credit amounts. E file 1040x free   If you filed Form 1040A, your 2013 total tax is the amount on line 35 reduced by any refundable credits. E file 1040x free   If you filed Form 1040EZ, your 2013 total tax is the amount on line 10 reduced by the amount on line 8a. E file 1040x free Total Estimated Tax Payments Needed—Line 16a Use lines 15 and 16a to figure the total estimated tax you may be required to pay for 2014. E file 1040x free Subtract your expected withholding from your required annual payment (line 14c). E file 1040x free You usually must pay this difference in four equal installments. E file 1040x free See When To Pay Estimated Tax and How To Figure Each Payment . E file 1040x free You do not have to pay estimated tax if: Line 14c minus line 15 is zero or less, or Line 13c minus line 15 is less than $1,000. E file 1040x free Withholding—line 15. E file 1040x free   Your expected withholding for 2014 (line 15) includes the income tax you expect to be withheld from all sources (wages, pensions and annuities, etc. E file 1040x free ). E file 1040x free It includes excess social security, and tier 1 railroad retirement tax you expect to be withheld from your wages and compensation. E file 1040x free For this purpose, you will have excess social security or tier 1 railroad retirement tax withholding for 2014 only if your wages and compensation from two or more employers are more than $117,000. E file 1040x free See Excess Social Security or Railroad Retirement Tax Withholding in chapter 3. E file 1040x free   It also includes Additional Medicare Tax you expect to be withheld from your wages or compensation. E file 1040x free Your employer is responsible for withholding the 0. E file 1040x free 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. E file 1040x free When To Pay Estimated Tax For estimated tax purposes, the year is divided into four payment periods. E file 1040x free Each period has a specific payment due date. E file 1040x free If you do not pay enough tax by the due date of each of the payment periods, you may be charged a penalty even if you are due a refund when you file your income tax return. E file 1040x free If a payment is mailed, the date of the U. E file 1040x free S. E file 1040x free postmark is considered the date of payment. E file 1040x free The payment periods and due dates for estimated tax payments are shown next. E file 1040x free For exceptions to the dates listed, see Saturday, Sunday, holiday rule below. E file 1040x free For the period: Due date: Jan. E file 1040x free 11 – March 31 April 15 April 1 – May 31 June 16 June 1 – August 31 September 15 Sept. E file 1040x free 1 – Dec. E file 1040x free 31 January 15  next year2 1If your tax year does not begin on January 1,  see Fiscal year taxpayers . E file 1040x free 2See January payment . E file 1040x free Saturday, Sunday, holiday rule. E file 1040x free   If the due date for an estimated tax payment falls on a Saturday, Sunday, or legal holiday, the payment will be on time if you make it on the next day that is not a Saturday, Sunday, or a holiday. E file 1040x free January payment. E file 1040x free   If you file your 2014 Form 1040 or Form 1040A by February 2, 2015, and pay the rest of the tax you owe, you do not need to make the payment due on January 15, 2015. E file 1040x free Example. E file 1040x free Janet Adams does not pay any estimated tax for 2014. E file 1040x free She files her 2014 income tax return and pays the balance due shown on her return on January 26, 2015. E file 1040x free Janet's estimated tax for the fourth payment period is considered to have been paid on time. E file 1040x free However, she may owe a penalty for not making the first three estimated tax payments, if required. E file 1040x free Any penalty for not making those payments will be figured up to January 26, 2015. E file 1040x free Fiscal year taxpayers. E file 1040x free   If your tax year does not start on January 1, your payment due dates are: The 15th day of the 4th month of your fiscal year, The 15th day of the 6th month of your fiscal year, The 15th day of the 9th month of your fiscal year, and The 15th day of the 1st month after the end of your fiscal year. E file 1040x free   You do not have to make the last payment listed above if you file your income tax return by the last day of the first month after the end of your fiscal year and pay all the tax you owe with your return. E file 1040x free When To Start You do not have to make estimated tax payments until you have income on which you will owe income tax. E file 1040x free If you have income subject to estimated tax during the first payment period, you must make your first payment by the due date for the first payment period. E file 1040x free You have several options when paying estimated taxes. E file 1040x free You can: apply an overpayment from the previous tax year, pay all your estimated tax by the due date of your first payment, or pay it in installments. E file 1040x free If you choose to pay in installments, make your first payment by the due date for the first payment period. E file 1040x free Make your remaining installment payments by the due dates for the later periods. E file 1040x free To avoid any estimated tax penalties, all installments must be paid by their due date and for the required amount. E file 1040x free No income subject to estimated tax during first period. E file 1040x free   If you do not have income subject to estimated tax until a later payment period, you must make your first payment by the due date for that period. E file 1040x free You can pay your entire estimated tax by the due date for that period or you can pay it in installments by the due date for that period and the due dates for the remaining periods. E file 1040x free Table 2-1 shows the dates for making installment payments. E file 1040x free    Table 2-1. E file 1040x free Due Dates for Estimated Tax Installment Payments If you first have income on which you must pay estimated tax: Make a payment  by:* Make later  installments  by:* Before April 1 April 15 June 16     Sept. E file 1040x free 15     Jan. E file 1040x free 15 next year April 1–May 31 June 16 Sept. E file 1040x free 15     Jan. E file 1040x free 15 next year June 1–Aug. E file 1040x free 31 Sept. E file 1040x free 15 Jan. E file 1040x free 15 next year After Aug. E file 1040x free 31 Jan. E file 1040x free 15 next year (None) *See January payment and Saturday, Sunday, holiday rule . E file 1040x free How much to pay to avoid penalty. E file 1040x free   To determine how much you should pay by each payment due date, see How To Figure Each Payment , later. E file 1040x free Farmers and Fishermen If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, you have only one payment due date for your 2014 estimated tax, January 15, 2015. E file 1040x free The due dates for the first three payment periods, discussed under When To Pay Estimated Tax , earlier, do not apply to you. E file 1040x free If you file your 2014 Form 1040 by March 2, 2015, and pay all the tax you owe at that time, you do not need to make an estimated tax payment. E file 1040x free Fiscal year farmers and fishermen. E file 1040x free   If you are a farmer or fisherman, but your tax year does not start on January 1, you can either: Pay all your estimated tax by the 15th day after the end of your tax year, or File your return and pay all the tax you owe by the 1st day of the 3rd month after the end of your tax year. E file 1040x free How To Figure Each Payment After you have figured your total estimated tax, figure how much you must pay by the due date of each payment period. E file 1040x free You should pay enough by each due date to avoid a penalty for that period. E file 1040x free If you do not pay enough during any payment period, you may be charged a penalty even if you are due a refund when you file your tax return. E file 1040x free The penalty is discussed in chapter 4. E file 1040x free Regular Installment Method If your first estimated tax payment is due April 15, 2014, you can figure your required payment for each period by dividing your annual estimated tax due (line 16a of the 2014 Estimated Tax Worksheet (Worksheet 2-1)) by 4. E file 1040x free Enter this amount on line 17. E file 1040x free However, use this method only if your income is basically the same throughout the year. E file 1040x free Change in estimated tax. E file 1040x free   After you make an estimated tax payment, changes in your income, adjustments, deductions, credits, or exemptions may make it necessary for you to refigure your estimated tax. E file 1040x free Pay the unpaid balance of your amended estimated tax by the next payment due date after the change or in installments by that date and the due dates for the remaining payment periods. E file 1040x free If you do not receive your income evenly throughout the year, your required estimated tax payments may not be the same for each period. E file 1040x free See Annualized Income Installment Method . E file 1040x free Amended estimated tax. E file 1040x free If you refigure your estimated tax during the year, or if your first estimated tax payment is due after April 15, 2014, figure your required payment for each remaining payment period using Worksheet 2-14. E file 1040x free Example. E file 1040x free Early in 2014, Mira Roberts figures that her estimated tax due is $1,800. E file 1040x free She makes estimated tax payments on April 15 and June 16 of $450 each ($1,800 ÷ 4). E file 1040x free On July 10, she sells investment property at a gain. E file 1040x free Her refigured estimated tax is $4,100. E file 1040x free Her required estimated tax payment for the third payment period is $2,175, as shown in her filled-in Worksheet 2-14. E file 1040x free If Mira's estimated tax does not change again, her required estimated tax payment for the fourth payment period will be $1,025. E file 1040x free Worksheet 2-14. E file 1040x free Amended Estimated Tax Worksheet—Illustrated               1. E file 1040x free Amended total estimated tax due 1. E file 1040x free $4,100 2. E file 1040x free Multiply line 1 by:           50% (. E file 1040x free 50) if next payment is due June 16, 2014           75% (. E file 1040x free 75) if next payment is due September 15,  2014           100% (1. E file 1040x free 00) if next payment is due January 15,  2015 2. E file 1040x free 3,075     3. E file 1040x free Estimated tax payments for all previous periods 3. E file 1040x free 900     4. E file 1040x free Next required payment: Subtract line 3 from line 2 and enter the result (but not less than zero) here and on your payment voucher for your next required payment 4. E file 1040x free $2,175       Note. E file 1040x free If the payment on line 4 is due January 15, 2015, stop here. E file 1040x free Otherwise, go to line 5. E file 1040x free         5. E file 1040x free Add lines 3 and 4 5. E file 1040x free 3,075 6. E file 1040x free Subtract line 5 from line 1 and enter the result (but not less than zero) 6. E file 1040x free 1,025 7. E file 1040x free Each following required payment: If the payment on line 4 is due June 16, 2014, enter one-half of the amount on line 6 here and on the payment vouchers for your payments due September 15, 2014, and January 15, 2015. E file 1040x free If the amount on line 4 is due September 15, 2014, enter the amount from line 6 here and on the payment voucher for your payment due January 15, 2015 7. E file 1040x free $1,025 Worksheet 2-14. E file 1040x free Amended Estimated Tax Worksheet—Blank               1. E file 1040x free Amended total estimated tax due 1. E file 1040x free   2. E file 1040x free Multiply line 1 by:           50% (. E file 1040x free 50) if next payment is due June 16, 2014           75% (. E file 1040x free 75) if next payment is due September 15,  2014           100% (1. E file 1040x free 00) if next payment is due January 15,  2015 2. E file 1040x free       3. E file 1040x free Estimated tax payments for all previous periods 3. E file 1040x free       4. E file 1040x free Next required payment: Subtract line 3 from line 2 and enter the result (but not less than zero) here and on your payment voucher for your next required payment 4. E file 1040x free         Note. E file 1040x free If the payment on line 4 is due January 15, 2015, stop here. E file 1040x free Otherwise, go to line 5. E file 1040x free         5. E file 1040x free Add lines 3 and 4 5. E file 1040x free   6. E file 1040x free Subtract line 5 from line 1 and enter the result (but not less than zero) 6. E file 1040x free   7. E file 1040x free Each following required payment: If the payment on line 4 is due June 16, 2014, enter one-half of the amount on line 6 here and on the payment vouchers for your payments due September 15, 2014, and January 15, 2015. E file 1040x free If the amount on line 4 is due September 15, 2014, enter the amount from line 6 here and on the payment voucher for your payment due January 15, 2015 7. E file 1040x free   Underpayment penalty. E file 1040x free   The penalty is figured separately for each payment period. E file 1040x free If you figure your payments using the regular installment method and later refigure your payments because of an increase in income, you may be charged a penalty for underpayment of estimated tax for the period(s) before you changed your payments. E file 1040x free To see how you may be able to avoid or reduce this penalty, see Annualized Income Installment Method (Schedule AI) in chapter 4. E file 1040x free Annualized Income Installment Method If you do not receive your income evenly throughout the year (for example, your income from a repair shop you operate is much larger in the summer than it is during the rest of the year), your required estimated tax payment for one or more periods may be less than the amount figured using the regular installment method. E file 1040x free The annualized income installment method annualizes your tax at the end of each period based on a reasonable estimate of your income, deductions, and other items relating to events that occurred from the beginning of the tax year through the end of the period. E file 1040x free To see whether you can pay less for any period, complete the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9). E file 1040x free You first must complete the 2014 Estimated Tax Worksheet (Worksheet 2-1) through line 16b. E file 1040x free Use the result you figure on line 32 of Worksheet 2-9 to make your estimated tax payments and complete your payment vouchers. E file 1040x free Note. E file 1040x free If you use the annualized income installment method to figure your estimated tax payments, you must file Form 2210 with your 2014 tax return. E file 1040x free See Annualized Income Installment Method (Schedule AI) in chapter 4 for more information. E file 1040x free Instructions for the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9) Use Worksheet 2-9 to help you follow these instructions. E file 1040x free The purpose of this worksheet is to determine your estimated tax liability as your income accumulates throughout the year, rather than dividing your entire year's estimated tax liability by four as if your income was earned equally throughout the year. E file 1040x free The top of the worksheet shows the dates for each payment period. E file 1040x free The periods build; that is, each period includes all previous periods. E file 1040x free After the end of each payment period, complete the corresponding worksheet column to figure the payment due for that period. E file 1040x free Line 1. E file 1040x free   Enter your AGI for the period. E file 1040x free This is your gross income for the period, including your share of partnership or S corporation income or loss, minus your adjustments to income for that period. E file 1040x free See Expected AGI—Line 1 , earlier. E file 1040x free Self-employment income. E file 1040x free   If you had self-employment income, first complete Section B of this worksheet. E file 1040x free Use the amounts on line 43 when figuring your expected AGI to enter in each column of Section A, line 1. E file 1040x free Line 4. E file 1040x free   Be sure to consider all deduction limits figured on Schedule A (Form 1040), such as reducing your medical expenses by 10% (7. E file 1040x free 5% if either you or your spouse was born before January 2, 1950) or reducing certain miscellaneous deductions by 2% of your AGI. E file 1040x free Figure your deduction limits using your expected AGI in the corresponding column of line 1 (2014 Annualized Estimated Tax Worksheet (Worksheet 2-9)). E file 1040x free Line 6. E file 1040x free   Multiply line 4 by line 5 and enter the result on line 6 unless line 3 is more than $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. E file 1040x free In that case, use Worksheet 2-10 to figure the amount to enter on line 6. E file 1040x free Complete Worksheet 2–10 for each period, as necessary. E file 1040x free Line 7. E file 1040x free   If you will not itemize your deductions, use Worksheet 2-4 to figure your standard deduction. E file 1040x free Line 10. E file 1040x free   Multiply $3,950 by your total expected exemptions and enter the result on line 10 unless line 3 is more than $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. E file 1040x free   In that case, use Worksheet 2-11 to figure the amount to enter on line 10. E file 1040x free Line 12. E file 1040x free   Generally, you will use the Tax Rate Schedules to figure the tax on your annualized income. E file 1040x free However, see below for situations where you must use a different method to compute your estimated tax. E file 1040x free Tax on child's investment income. E file 1040x free   You must use a special method to figure tax on the income of the following children who have more than $2,000 of investment income. E file 1040x free Children under age 18 at the end of 2014. E file 1040x free The following children if their earned income is not more than half their support. E file 1040x free Children age 18 at the end of 2014. E file 1040x free Children who are full-time students over age 18 and under age 24 at the end of 2014. E file 1040x free See Publication 929. E file 1040x free Tax on net capital gain. E file 1040x free   The regular income tax rates for individuals do not apply to a net capital gain. E file 1040x free Instead, your net capital gain is taxed at a lower maximum rate. E file 1040x free   The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. E file 1040x free Tax on qualified dividends and capital gains. E file 1040x free   For 2014, your capital gain and dividends rate will depend on your income. E file 1040x free Tax on capital gain or qualified dividends. E file 1040x free If the amount on line 1 includes a net capital gain or qualified dividends, use Worksheet 2-12 to figure the amount to enter on line 12. E file 1040x free Tax if excluding foreign earned income or excluding or deducting foreign housing. E file 1040x free If you expect to claim the foreign earned income exclusion or the housing exclusion or deduction on Form 2555 or Form 2555-EZ, use Worksheet 2-13 to figure the amount to enter on line 12. E file 1040x free Line 13. E file 1040x free   If you file Form 1040, add the tax from Forms 8814, 4972, and 6251 for the period. E file 1040x free If you file Form 1040A, add the amount from the Alternative Minimum Tax Worksheet found in the instructions. E file 1040x free Also include any recapture of an education credit for each period. E file 1040x free You may owe this tax if you claimed an education credit in an earlier year and you received either tax-free educational assistance or a refund of qualifying expenses for the same student after filing your 2013 return. E file 1040x free   Use the 2013 forms or worksheets to see if you will owe any of the taxes discussed above. E file 1040x free Figure the tax based on your income and deductions during the period shown in the column headings. E file 1040x free Multiply this amount by the annualization amounts shown for each column on line 2 of the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9). E file 1040x free Enter the result on line 13 of this worksheet. E file 1040x free Line 15. E file 1040x free   Include all the nonrefundable credits you expect to claim because of events that will occur during the period. E file 1040x free Note. E file 1040x free When figuring your credits for each period, annualize any item of income or deduction to figure each credit. E file 1040x free For example, if you need to use your AGI to figure a credit, use line 3 of Worksheet 2-9 to figure the credit for each column. E file 1040x free Line 18. E file 1040x free   Add your expected other taxes. E file 1040x free   Other taxes include the following. E file 1040x free Additional tax on early distributions from: An IRA or other qualified retirement plan, A tax-sheltered annuity, or A modified endowment contract entered into after June 20, 1988. E file 1040x free Household employment taxes if: You will have federal income tax withheld from wages, pensions, annuities, gambling winnings, or other income, or You would be required to make estimated tax payments even if you did not include household employment taxes when figuring your estimated tax. E file 1040x free Amounts on Form 1040 written on the line for “other taxes” (line 60 on the 2013 Form 1040). E file 1040x free But do not include recapture of a federal mortgage subsidy; tax on excess golden parachute payments; look-back interest due under section 167(g) or 460(b) of the Internal Revenue Code; excise tax on insider stock compensation from an expatriated corporation; uncollected social security, Medicare, or RRTA tax on tips or group-term life insurance; or additional tax on advance payments of health coverage tax credit when not eligible. E file 1040x free Repayment of the first-time homebuyer credit if the home will cease to be your main home in 2014. E file 1040x free See Form 5405 for exceptions. E file 1040x free Additional Medicare Tax. E file 1040x free A 0. E file 1040x free 9% Additional Medicare Tax applies to your combined Medicare wages and self-employment income and/or your RRTA compensation that exceeds the amount listed in the following chart, based on your filing status. E file 1040x free Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $200,000 Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. E file 1040x free A self-employment loss should not be considered for purposes of this tax. E file 1040x free RRTA compensation should be separately compared to the threshold. E file 1040x free Your employer is responsible for withholding the 0. E file 1040x free 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays you in excess of $200,000 in 2014. E file 1040x free You should consider this withholding, if applicable, in determining whether you need to make an estimated payment. E file 1040x free For more information on Additional Medicare Tax, go to IRS. E file 1040x free gov and enter “Additional Medicare Tax” in the search box. E file 1040x free Net Investment Income Tax (NIIT). E file 1040x free The NIIT is 3. E file 1040x free 8% of the lesser of your net investment income or the excess of your modified adjusted gross income over a specified threshold amount. E file 1040x free Threshold amounts: Filing Status Threshold Amount Married filing jointly $250,000 Married filing separately $125,000 Single $200,000 Head of household $200,000 Qualifying Widow(er) $250,000 For more information on Net Investment Income Tax, go to IRS. E file 1040x free gov and enter “Net Investment Income Tax” in the search box. E file 1040x free Line 20. E file 1040x free   Include all the refundable credits (other than withholding credits) you can claim because of events that occurred during the period. E file 1040x free Note. E file 1040x free When figuring your refundable credits for each period, annualize any item of income or deduction used to figure each credit. E file 1040x free Line 29. E file 1040x free   If line 28 is smaller than line 25 and you are not certain of the estimate of your 2014 tax, you can avoid a penalty by entering the amount from line 25 on line 29. E file 1040x free Line 31. E file 1040x free   For each period, include estimated tax payments made and any excess social security and railroad retirement tax. E file 1040x free   Also include estimated federal income tax withholding. E file 1040x free One-fourth of your estimated withholding is considered withheld on the due date of each payment period. E file 1040x free To figure the amount to include on line 31 for each period, multiply your total expected withholding for 2014 by: 25% (. E file 1040x free 25) for the first period, 50% (. E file 1040x free 50) for the second period, 75% (. E file 1040x free 75) for the third period, and 100% (1. E file 1040x free 00) for the fourth period. E file 1040x free   However, you may choose to include your withholding according to the actual dates on which the amounts will be withheld. E file 1040x free For each period, include withholding made from the beginning of the period up to and including the payment due date. E file 1040x free You can make this choice separately for the taxes withheld from your wages and all other withholding. E file 1040x free For an explanation of what to include in withholding, see Total Estimated Tax Payments Needed—Line 16a , earlier. E file 1040x free Nonresident aliens. E file 1040x free   If you will file Form 1040NR and you do not receive wages as an employee subject to U. E file 1040x free S. E file 1040x free income tax withholding, the instructions for the worksheet are modified as follows. E file 1040x free Skip column (a). E file 1040x free On line 1, enter your income for the period that is effectively connected with a U. E file 1040x free S. E file 1040x free trade or business. E file 1040x free On line 21, increase your entry by the amount determined by multiplying your income for the period that is not effectively connected with a U. E file 1040x free S. E file 1040x free trade or business by the following. E file 1040x free 72% for column (b). E file 1040x free 45% for column (c). E file 1040x free 30% for column (d). E file 1040x free However, if you can use a treaty rate lower than 30%, use the percentages determined by multiplying your treaty rate by 2. E file 1040x free 4, 1. E file 1040x free 5, and 1, respectively. E file 1040x free On line 26, enter one-half of the amount from line 16c of the Form 1040-ES (NR) 2014 Estimated Tax Worksheet in column (b), and one-fourth in columns (c) and (d) of Worksheet 2-9. E file 1040x free On lines 24 and 27, skip column (b). E file 1040x free On line 31, if you do not use the actual withholding method, include one-half of your total expected withholding in column (b) and one-fourth in columns (c) and (d). E file 1040x free See Publication 519 for more information. E file 1040x free Estimated Tax Payments Not Required You do not have to pay estimated tax if your withholding in each payment period is at least as much as: One-fourth of your required annual payment, or Your required annualized income installment for that period. E file 1040x free You also do not have to pay estimated tax if you will pay enough through withholding to keep the amount you will owe with your return under $1,000. E file 1040x free How To Pay Estimated Tax There are several ways to pay estimated tax. E file 1040x free Credit an overpayment on your 2013 return to your 2014 estimated tax. E file 1040x free Pay by direct transfer from your bank account, or pay by credit or debit card using a pay-by-phone system or the Internet. E file 1040x free Send in your payment (check or money order) with a payment voucher from Form 1040-ES. E file 1040x free Credit an Overpayment If you show an overpayment of tax after completing your Form 1040 or Form 1040A for 2013, you can apply part or all of it to your estimated tax for 2014. E file 1040x free On Form 1040, or Form 1040A, enter the amount you want credited to your estimated tax rather than refunded. E file 1040x free Take the amount you have credited into account when figuring your estimated tax payments. E file 1040x free If you timely file your 2013 return, treat the credit as a payment made on April 15, 2014. E file 1040x free If you are a beneficiary of an estate or trust, and the trustee elects to credit 2014 trust payments of estimated tax to you, you can treat the amount credited as paid by you on January 15, 2015. E file 1040x free If you choose to have an overpayment of tax credited to your estimated tax, you cannot have any of that amount refunded to you until you file your tax return for the following year. E file 1040x free You also cannot use that overpayment in any other way. E file 1040x free Example. E file 1040x free When Kathleen finished filling out her 2013 tax return, she saw that she had overpaid her taxes by $750. E file 1040x free Kathleen knew she would owe additional tax in 2014. E file 1040x free She credited $600 of the overpayment to her 2014 estimated tax and had the remaining $150 refunded to her. E file 1040x free In September, she amended her 2013 return by filing Form 1040X, Amended U. E file 1040x free S. E file 1040x free Individual Income Tax Return. E file 1040x free It turned out that she owed $250 more in tax than she had thought. E file 1040x free This reduced her 2013 overpayment from $750 to $500. E file 1040x free Because the $750 had already been applied to her 2014 estimated tax or refunded to her, the IRS billed her for the additional $250 she owed, plus penalties and interest. E file 1040x free Kathleen could not use any of the $600 she had credited to her 2014 estimated tax to pay this bill. E file 1040x free Pay Online Paying online is convenient and secure and helps make sure we get your payments on time. E file 1040x free You can make your estimated tax payments online when you e-file or at any time during the year. E file 1040x free You can pay using either of the following electronic payment methods. E file 1040x free Direct transfer from your bank account. E file 1040x free Credit or debit card. E file 1040x free To pay your taxes online or for more information, go to www. E file 1040x free irs. E file 1040x free gov/e-pay. E file 1040x free Pay by Phone Paying by phone is another safe and secure method of paying electronically. E file 1040x free Use one of the following methods. E file 1040x free Direct transfer from your bank account. E file 1040x free Credit or debit card. E file 1040x free To pay by direct transfer from your bank account, call EFTPS Customer Service at 1-800-555-4477 (English), 1-800-244-4829 (Espanol), or TTY/TDD 1-800-733-4829. E file 1040x free To pay using a credit or debit card, you can call one of the following service providers. E file 1040x free There is a convenience fee charged by these providers that varies by provider, card type, and payment amount. E file 1040x free WorldPay 1-888-9-PAY-TAXTM (1-888-972-9829) www. E file 1040x free payUSAtax. E file 1040x free com Official Payments Corporation 1-888-UPAY-TAXTM (1-888-872-9829) www. E file 1040x free officialpayments. E file 1040x free com Link2GOV Corporation 1-888-PAY-1040TM (1-888-729-1040) www. E file 1040x free PAY1040. E file 1040x free com For the latest details on how to pay by phone, go to www. E file 1040x free irs. E file 1040x free gov/e-pay. E file 1040x free Pay by Check or Money Order Using the Estimated Tax Payment Voucher Each payment of estimated tax by check or money order must be accompanied by a payment voucher from Form 1040-ES. E file 1040x free If you use your own envelopes (and not the window envelope that comes with the 1040-ES package), make sure you mail your payment vouchers to the address shown in the Form 1040-ES instructions for the place where you live. E file 1040x free Do not use the address shown in the Form 1040 or Form 1040A instructions. E file 1040x free If you did not pay estimated tax last year, get a copy of Form 1040-ES from the IRS (see chapter 5). E file 1040x free Follow the instructions to make sure you use the vouchers correctly. E file 1040x free Joint estimated tax payments. E file 1040x free    If you file a joint return and are making joint estimated tax payments, enter the names and social security numbers on the payment voucher in the same order as they will appear on the joint return. E file 1040x free Change of address. E file 1040x free    You must notify the IRS if you are making estimated tax payments and you changed your address during the year. E file 1040x free Complete Form 8822, Change of Address, and mail it to the address shown in the instructions for that form. E file 1040x free Worksheets for Chapter 2 Use the following worksheets and tables to figure your correct estimated tax. E file 1040x free IF you need. E file 1040x free . E file 1040x free . E file 1040x free THEN use. E file 1040x free . E file 1040x free . E file 1040x free 2014 Tax Rate Schedules   the 2014 Estimated Tax Worksheet Worksheet 2-1 to estimate your taxable social security and railroad retirement benefits—line 1 of ES Worksheet (or Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-2 to estimate your self-employment (SE) tax and your deduction for SE tax—lines 1 and 11 of ES Worksheet (lines 1 and 17 of Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-3 to estimate your standard deduction—line 2 of ES Worksheet (line 7 of Annualized ES Worksheet (Worksheet 2-9)) Worksheet 2-4 to reduce your itemized deductions because your estimated AGI is more than $152,525—line 2 of ES Worksheet Worksheet 2-5 to reduce your exemption amount because your estimated AGI is more than $152,525—line 4 of ES Worksheet Worksheet 2-6 to estimate your income tax if line 1 of your ES Worksheet includes a net capital gain or qualified dividends—line 6 of ES Worksheet Worksheet 2-7 to estimate your income tax if you expect to claim a foreign earned income exclusion or foreign housing exclusion or deduction on Form 2555 or Form 2555-EZ—line 6 of ES Worksheet Worksheet 2-8 the 2014 Annualized Estimated Tax Worksheet (Annualized ES Worksheet) Worksheet 2-9 to reduce your itemized deductions because your estimated annualized AGI is more than $152,525—line 6 of Annualized ES Worksheet Worksheet 2-10 to reduce your exemption amount because your estimated annualized AGI is more than $152,525—line 10 of Annualized ES Worksheet Worksheet 2-11 to estimate your income tax if line 1 of your Annualized ES Worksheet includes a net capital gain or qualified dividends—line 12 of Annualized ES Worksheet Worksheet 2-12 to estimate your income tax if you expect to claim a foreign earned income exclusion or foreign housing exclusion or deduction on Form 2555 or Form 2555-EZ—line 12 of Annualized ES Worksheet Worksheet 2-13 to refigure (amend) your estimated tax during the year Worksheet 2-14 2014 Tax Rate Schedules Do not use these Tax Rate Schedules to figure your 2013 taxes. E file 1040x free Use them only to figure your 2014 estimated taxes. E file 1040x free Schedule X—Use if your 2014 filing status is  Single Schedule Z—Use if your 2014 filing status is Head of household If line 5 is: The tax is:     If line 5 is: The tax is:     Over— But not  over—         of the  amount  over— Over— But not  over—         of the  amount  over— $0 $9,075     10. E file 1040x free 0%   $0 $0 $12,950     10. E file 1040x free 0%   $0 9,075 36,900 $907. E file 1040x free 50 + 15. E file 1040x free 0%   9,075 12,950 49,400 $1,295. E file 1040x free 00 + 15. E file 1040x free 0%   12,950 36,900 89,350 5,081. E file 1040x free 25 + 25. E file 1040x free 0%   36,900 49,400 127,550 6,762. E file 1040x free 50 + 25. E file 1040x free 0%   49,400 89,350 186,350 18,193. E file 1040x free 75 + 28. E file 1040x free 0%   89,350 127,550 206,600 26,300. E file 1040x free 00 + 28. E file 1040x free 0%   127,550 186,350 405,100 45,353. E file 1040x free 75 + 33. E file 1040x free 0%   186,350 206,600 405,100 48,434. E file 1040x free 00 + 33. E file 1040x free 0%   206,600 405,100 406,750 117,541. E file 1040x free 25 + 35. E file 1040x free 0%   405,100 405,100 432,200 113,939. E file 1040x free 00 + 35. E file 1040x free 0%   405,100 406,750 - - - - - - 118,118. E file 1040x free 75 + 39. E file 1040x free 6%   406,750 432,200 - - - - - - 123,424. E file 1040x free 00 + 39. E file 1040x free 6%   432,200 Schedule Y-1—Use if your 2014 filing status is Married filing jointly or Qualifying widow(er) Schedule Y-2—Use if your 2014 filing status is  Married filing separately If line 5 is: The tax is:     If line 5 is: The tax is:     Over— But not  over—         of the  amount  over— Over— But not  over—         of the  amount  over— $0 $18,150     10. E file 1040x free 0%   $0 $0 $9,075     10. E file 1040x free 0%   $0 18,150 73,800 $1,815. E file 1040x free 00 + 15. E file 1040x free 0%   18,150 9,075 36,900 $907. E file 1040x free 50 + 15. E file 1040x free 0%   9,075 73,800 148,850 10,162. E file 1040x free 50 + 25. E file 1040x free 0%   73,800 36,900 74,425 5,081. E file 1040x free 25 + 25. E file 1040x free 0%   36,900 148,850 226,850 28,925. E file 1040x free 00 + 28. E file 1040x free 0%   148,850 74,425 113,425 14,462. E file 1040x free 50 + 28. E file 1040x free 0%   74,425 226,850 405,100 50,765. E file 1040x free 00 + 33. E file 1040x free 0%   226,850 113,425 202,550 25,382. E file 1040x free 50 + 33. E file 1040x free 0%   113,425 405,100 457,600 109,587. E file 1040x free 50 + 35. E file 1040x free 0%   405,100 202,550 228,800 54,793. E file 1040x free 75 + 35. E file 1040x free 0%   202,550 457,600 - - - - - - 127,962. E file 1040x free 50 + 39. E file 1040x free 6%   457,600 228,800 - - - - - - 63,981. E file 1040x free 25 + 39. E file 1040x free 6%   228,800                             Worksheet 2-1. E file 1040x free 2014 Estimated Tax Worksheet When this worksheet refers you to instructions, you can find those instructions in the Instructions for 2014 Form 1040-ES. E file 1040x free 1 Adjusted gross income you expect in 2014 (see instructions) 1     2 If you plan to itemize deductions, enter the estimated total of your itemized deductions. E file 1040x free  Caution: If line 1 is over $152,525, your deduction may be reduced. E file 1040x free See Worksheet 2-5. E file 1040x free If you do not plan to itemize deductions, enter your standard deduction. E file 1040x free 2     3 Subtract line 2 from line 1 3     4 Exemptions. E file 1040x free Multiply $3,950 by the number of personal exemptions. E file 1040x free  Caution: If line 1 is over $152,525, the amount of your personal exemptions may be limited. E file 1040x free See Worksheet 2-6. E file 1040x free 4     5 Subtract line 4 from line 3 5     6 Tax. E file 1040x free Figure your tax on the amount on line 5 by using the 2014 Tax Rate Schedules Caution: If you will have qualified dividends or a net capital gain, or expect to exclude or deduct foreign earned income or housing, see Worksheets 2-7 and 2-8 to figure the tax 6     7 Alternative minimum tax from Form 6251 or included on Form 1040A, line 28 7     8 Add lines 6 and 7. E file 1040x free Add to this amount any other taxes you expect to include in the total on Form 1040, line 44 8     9 Credits (see instructions). E file 1040x free Do not include any income tax withholding on this line 9     10 Subtract line 9 from line 8. E file 1040x free If zero or less, enter -0- 10     11 Self-employment tax (see instructions) 11     12 Other taxes including, if applicable, Additional Medicare Tax and/or NIIT (see instructions) 12     13a Add lines 10 through 12 13a     b Earned income credit, additional child tax credit, fuel tax credit, and refundable American opportunity credit 13b     c Total 2014 estimated tax. E file 1040x free Subtract line 13b from line 13a. E file 1040x free If zero or less, enter -0- ▶ 13c     14a Multiply line 13c by 90% (662/3% for farmers and fishermen) 14a           b Required annual payment based on prior year's tax (see instructions) 14b           c Required annual payment to avoid a penalty. E file 1040x free Enter the smaller of line 14a or 14b ▶ 14c        Caution: Generally, if you do not prepay (through income tax withholding and estimated tax payments) at least the amount on line 14c, you may owe a penalty for not paying enough estimated tax. E file 1040x free To avoid a penalty, make sure your estimate on line 13c is as accurate as possible. E file 1040x free Even if you pay the required annual payment, you may still owe tax when you file your return. E file 1040x free If you prefer, you can pay the amount shown on line 13c. E file 1040x free                         15 Income tax withheld and estimated to be withheld during 2014 (including income tax withholding on pensions, annuities, certain deferred income, etc. E file 1040x free ) 15     16a Subtract line 15 from line 14c 16a             Is the result zero or less? □ Yes. E file 1040x free Stop here. E file 1040x free You are not required to make estimated tax payments. E file 1040x free  □ No. E file 1040x free Go to line 16b. E file 1040x free             b Subtract line 15 from line 13c 16b             Is the result less than $1,000? □ Yes. E file 1040x free Stop here. E file 1040x free You are not required to make estimated tax payments. E file 1040x free  □ No. E file 1040x free Go to line 17 to figure your required payment. E file 1040x free                         17 If the first payment you are required to make is due April 15, 2014, enter ¼ of line 16a (minus any 2013 overpayment that you are applying to this installment) here, and on your estimated tax payment voucher(s) if you are paying by check or money order 17     Worksheet 2-2. E file 1040x free 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Note. E file 1040x free If you are using this worksheet to estimate your taxable social security or railroad retirement benefits for Worksheet 2-9, 2014 Annualized Estimated Tax Worksheet, multiply the expected amount of benefits for each period by the annualization amount shown on Worksheet 2-9, line 2, for the same period before entering it on line 1 below. E file 1040x free     1. E file 1040x free Enter your expected social security and railroad retirement benefits 1. E file 1040x free   2. E file 1040x free Enter one-half of line 1 2. E file 1040x free   3. E file 1040x free Enter your expected total income. E file 1040x free Do not include any social security and railroad retirement benefits, nontaxable interest income, nontaxable IRA distributions, or nontaxable pension distributions 3. E file 1040x free   4. E file 1040x free Enter your expected nontaxable interest income 4. E file 1040x free   5. E file 1040x free Enter (as a positive amount) the total of any expected exclusions or deductions for: U. E file 1040x free S. E file 1040x free savings bond interest used for higher education expenses (Form 8815) Employer-provided adoption benefits (Form 8839) Foreign earned income or housing (Form 2555 or 2555-EZ) Income by bona fide residents of American Samoa (Form 4563) or Puerto Rico 5. E file 1040x free   6. E file 1040x free Add lines 2, 3, 4, and 5 6. E file 1040x free   7. E file 1040x free Enter your expected adjustments to income. E file 1040x free Do not include any student loan interest deduction 7. E file 1040x free   8. E file 1040x free Subtract line 7 from line 6. E file 1040x free If zero or less, stop here. E file 1040x free  Note. E file 1040x free Do not include any social security or railroad retirement benefits in the amount on line 1 of your 2014 Estimated Tax Worksheet (Worksheet 2-1) (or Annualized Estimated Tax Worksheet (Worksheet 2-9)) 8. E file 1040x free   9. E file 1040x free Enter $25,000 ($32,000 if you expect to file married filing jointly; $0 if you expect to file married filing separately and expect to live with your spouse at any time during the year) 9. E file 1040x free   10. E file 1040x free Subtract line 9 from line 8. E file 1040x free If zero or less, stop here. E file 1040x free  Note. E file 1040x free Do not include any social security or railroad retirement benefits in the amount on line 1 of your Worksheet 2-1 (or Annualized Estimated Tax Worksheet (Worksheet 2-9)) 10. E file 1040x free   11. E file 1040x free Enter $9,000 ($12,000 if you expect to file married filing jointly; $0 if you expect to file married filing separately and expect to live with your spouse at any time during the year) 11. E file 1040x free   12. E file 1040x free Subtract line 11 from line 10. E file 1040x free If zero or less, enter -0- 12. E file 1040x free   13. E file 1040x free Enter the smaller of line 10 or line 11 13. E file 1040x free   14. E file 1040x free Enter one-half of line 13 14. E file 1040x free   15
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Special Identity Theft Enforcement Efforts - 2013

Identity theft perpetrators are hitting credit card companies, banks and other financial institutions. Unfortunately, the tax system isn't immune. This is not something the IRS takes lightly, and we've dramatically stepped up efforts to stop refund fraud as well as identity theft prevention and detection across the entire tax system.

Our goal is to detect these attempts at refund fraud before they occur and prevent them from happening in the first place, including detecting new schemes.

The IRS is utilizing the full capabilities and resources of our Criminal Investigation division to investigate those who steal from American taxpayers through identity theft.

Page Last Reviewed or Updated: 06-Dec-2013

The E File 1040x Free

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