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Filing 2012 Taxes In 2014

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Filing 2012 Taxes In 2014

Filing 2012 taxes in 2014 Publication 516 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Filing 2012 taxes in 2014 Tax questions. Filing 2012 taxes in 2014 Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 516, such as treaties effective after it was published, go to www. Filing 2012 taxes in 2014 irs. Filing 2012 taxes in 2014 gov/pub516. Filing 2012 taxes in 2014 What's New U. Filing 2012 taxes in 2014 S. Filing 2012 taxes in 2014 tax treaties and foreign tax laws. Filing 2012 taxes in 2014  This publication has been expanded to cover U. Filing 2012 taxes in 2014 S. Filing 2012 taxes in 2014 tax treaties and compliance with foreign tax laws. Filing 2012 taxes in 2014 Reminders Combat zone participants. Filing 2012 taxes in 2014  If you were a civilian who served in a combat zone or qualified hazardous duty area in support of the U. Filing 2012 taxes in 2014 S. Filing 2012 taxes in 2014 Armed Forces, you can get certain extensions of deadlines for filing tax returns, paying taxes, filing claims for refund, and doing certain other tax-related acts. Filing 2012 taxes in 2014 For details, see Publication 3, Armed Forces' Tax Guide. Filing 2012 taxes in 2014 Death due to terrorist or military action. Filing 2012 taxes in 2014  U. Filing 2012 taxes in 2014 S. Filing 2012 taxes in 2014 income taxes are forgiven for a U. Filing 2012 taxes in 2014 S. Filing 2012 taxes in 2014 Government civilian employee who dies as a result of wounds or injuries incurred while employed by the U. Filing 2012 taxes in 2014 S. Filing 2012 taxes in 2014 Government. Filing 2012 taxes in 2014 The wounds or injuries must have been caused by terrorist or military action directed against the United States or its allies. Filing 2012 taxes in 2014 The taxes are forgiven for the deceased employee's tax years beginning with the year immediately before the year in which the wounds or injury occurred and ending with the year of death. Filing 2012 taxes in 2014 If the deceased government employee and the employee's spouse filed a joint return, only the decedent's part of the joint tax liability is forgiven. Filing 2012 taxes in 2014 For additional details, see Publication 559, Survivors, Executors, and Administrators. Filing 2012 taxes in 2014 Form 8938. Filing 2012 taxes in 2014  If you had foreign financial assets in 2012, you may have to file Form 8938 with your return. Filing 2012 taxes in 2014 See Foreign Bank Accounts, later. Filing 2012 taxes in 2014 Introduction If you are a U. Filing 2012 taxes in 2014 S. Filing 2012 taxes in 2014 citizen working for the U. Filing 2012 taxes in 2014 S. Filing 2012 taxes in 2014 Government, including the foreign service, and you are stationed abroad, your income tax filing requirements are generally the same as those for citizens and residents living in the United States. Filing 2012 taxes in 2014 You are taxed on your worldwide income, even though you live and work abroad. Filing 2012 taxes in 2014 However, you may receive certain allowances and have certain expenses that you generally do not have while living in the United States. Filing 2012 taxes in 2014 This publication explains: Many of the allowances, reimbursements, and property sales you are likely to have, and whether you must report them as income on your tax return, and Many of the expenses you are likely to have, such as moving expenses and foreign taxes, and whether you can deduct them on your tax return. Filing 2012 taxes in 2014 U. Filing 2012 taxes in 2014 S. Filing 2012 taxes in 2014 possessions. Filing 2012 taxes in 2014   This publication does not cover the rules that apply if you are stationed in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the Virgin Islands, or Puerto Rico. Filing 2012 taxes in 2014 That information is in Publication 570, Tax Guide for Individuals With Income From U. Filing 2012 taxes in 2014 S. Filing 2012 taxes in 2014 Possessions. Filing 2012 taxes in 2014 Comments and suggestions. Filing 2012 taxes in 2014   We welcome your comments about this publication and your suggestions for future editions. Filing 2012 taxes in 2014   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Filing 2012 taxes in 2014 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing 2012 taxes in 2014 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing 2012 taxes in 2014   You can email us at taxforms@irs. Filing 2012 taxes in 2014 gov. Filing 2012 taxes in 2014 Please put “Publications Comment” on the subject line. Filing 2012 taxes in 2014 You can also send us comments from www. Filing 2012 taxes in 2014 irs. Filing 2012 taxes in 2014 gov/formspubs/. Filing 2012 taxes in 2014 Select “Comment on Tax Forms and Publications” under “Information about. Filing 2012 taxes in 2014 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Filing 2012 taxes in 2014 Ordering forms and publications. Filing 2012 taxes in 2014   Visit www. Filing 2012 taxes in 2014 irs. Filing 2012 taxes in 2014 gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Filing 2012 taxes in 2014 Internal Revenue Service 1201 N. Filing 2012 taxes in 2014 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Filing 2012 taxes in 2014   If you have a tax question, check the information available on IRS. Filing 2012 taxes in 2014 gov or call 1-800-829-1040. Filing 2012 taxes in 2014 We cannot answer tax questions sent to either of the above addresses. Filing 2012 taxes in 2014 Useful Items - You may want to see: Publication 54 Tax Guide for U. Filing 2012 taxes in 2014 S. Filing 2012 taxes in 2014 Citizens and Resident Aliens Abroad 463 Travel, Entertainment, Gift, and Car Expenses 514 Foreign Tax Credit for Individuals 519 U. Filing 2012 taxes in 2014 S. Filing 2012 taxes in 2014 Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 1116 Foreign Tax Credit 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3903 Moving Expenses 4868 Application for Automatic Extension of Time To File U. Filing 2012 taxes in 2014 S. Filing 2012 taxes in 2014 Individual Income Tax Return 8938 Statement of Specified Foreign Financial Assets TD F 90-22. Filing 2012 taxes in 2014 1 Report of Foreign Bank and Financial Accounts See How To Get Tax Help near the end of this publication, for information about getting these publications and forms. Filing 2012 taxes in 2014 Prev  Up  Next   Home   More Online Publications
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The Filing 2012 Taxes In 2014

Filing 2012 taxes in 2014 Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Filing 2012 taxes in 2014 Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. Filing 2012 taxes in 2014 . Filing 2012 taxes in 2014 What is joint and several liability? . Filing 2012 taxes in 2014 How can I get relief from joint and several liability? . Filing 2012 taxes in 2014 What are the rules for innocent spouse relief? . Filing 2012 taxes in 2014 What are erroneous items? . Filing 2012 taxes in 2014 What is an understated tax? . Filing 2012 taxes in 2014 Will I qualify for innocent spouse relief in any situation where there is an understated tax? . Filing 2012 taxes in 2014 What are the rules for separation of liability relief? . Filing 2012 taxes in 2014 Why would a request for separation of liability relief be denied? . Filing 2012 taxes in 2014 What are the rules for equitable relief? . Filing 2012 taxes in 2014 How do state community property laws affect my ability to qualify for relief? . Filing 2012 taxes in 2014 How do I request relief? . Filing 2012 taxes in 2014 When should I file Form 8857? . Filing 2012 taxes in 2014 Where should I file Form 8857? . Filing 2012 taxes in 2014 I am currently undergoing an examination of my return. Filing 2012 taxes in 2014 How do I request innocent spouse relief? . Filing 2012 taxes in 2014 What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . Filing 2012 taxes in 2014 What is injured spouse relief? . Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 This is called joint and several liability. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. Filing 2012 taxes in 2014 ” Each type has different requirements. Filing 2012 taxes in 2014 They are explained separately below. Filing 2012 taxes in 2014 To qualify for innocent spouse relief, you must meet all of the following conditions. Filing 2012 taxes in 2014 You must have filed a joint return which has an understated tax. Filing 2012 taxes in 2014 The understated tax must be due to erroneous items of your spouse (or former spouse). Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Filing 2012 taxes in 2014 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Filing 2012 taxes in 2014 For example, you reported total tax on your 2008 return of $2,500. Filing 2012 taxes in 2014 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Filing 2012 taxes in 2014 You have a $500 understated tax. Filing 2012 taxes in 2014 No. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Filing 2012 taxes in 2014 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). Filing 2012 taxes in 2014 The understated tax allocated to you is generally the amount you are responsible for. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 (Under this rule, you are no longer married if you are widowed. Filing 2012 taxes in 2014 ) 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. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Filing 2012 taxes in 2014 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Filing 2012 taxes in 2014 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). Filing 2012 taxes in 2014 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Filing 2012 taxes in 2014 Equitable relief is only available if you meet all of the following conditions. Filing 2012 taxes in 2014 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Filing 2012 taxes in 2014 You have an understated tax or underpaid tax. Filing 2012 taxes in 2014 See Note later. Filing 2012 taxes in 2014 You did not pay the tax. Filing 2012 taxes in 2014 However, see Refunds , earlier, for exceptions. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Filing 2012 taxes in 2014 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Filing 2012 taxes in 2014 You did not file or fail to file your return with the intent to commit fraud. Filing 2012 taxes in 2014 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Filing 2012 taxes in 2014 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Filing 2012 taxes in 2014 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Filing 2012 taxes in 2014 Note. Filing 2012 taxes in 2014 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Filing 2012 taxes in 2014 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Filing 2012 taxes in 2014 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Filing 2012 taxes in 2014 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Filing 2012 taxes in 2014 You must file an additional Form 8857 if you are requesting relief for more than three years. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 If you are requesting equitable relief, see Exception for equitable relief. Filing 2012 taxes in 2014 under How To Request Relief, earlier, for when to file Form 8857. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 Use the address or fax number shown in the Instructions for Form 8857. Filing 2012 taxes in 2014 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Filing 2012 taxes in 2014 Do not file it with the employee assigned to examine your return. Filing 2012 taxes in 2014 Generally, the IRS has 10 years to collect an amount you owe. Filing 2012 taxes in 2014 This is the collection statute of limitations. Filing 2012 taxes in 2014 By law, the IRS is not allowed to collect from you after the 10-year period ends. Filing 2012 taxes in 2014 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Filing 2012 taxes in 2014 But interest and penalties continue to accrue. Filing 2012 taxes in 2014 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Filing 2012 taxes in 2014 This includes the time the Tax Court is considering your request. Filing 2012 taxes in 2014 After your case is resolved, the IRS can begin or resume collecting from you. Filing 2012 taxes in 2014 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Filing 2012 taxes in 2014 See Publication 594 for more information. Filing 2012 taxes in 2014 Injured spouse relief is different from innocent spouse relief. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Filing 2012 taxes in 2014 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). Filing 2012 taxes in 2014 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Filing 2012 taxes in 2014 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Filing 2012 taxes in 2014 Note. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 . Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 ” Each type has different requirements. Filing 2012 taxes in 2014 They are explained separately below. Filing 2012 taxes in 2014 To qualify for innocent spouse relief, you must meet all of the following conditions. Filing 2012 taxes in 2014 You must have filed a joint return which has an understated tax. Filing 2012 taxes in 2014 The understated tax must be due to erroneous items of your spouse (or former spouse). Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Filing 2012 taxes in 2014 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Filing 2012 taxes in 2014 For example, you reported total tax on your 2008 return of $2,500. Filing 2012 taxes in 2014 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Filing 2012 taxes in 2014 You have a $500 understated tax. Filing 2012 taxes in 2014 No. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Filing 2012 taxes in 2014 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). Filing 2012 taxes in 2014 The understated tax allocated to you is generally the amount you are responsible for. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 (Under this rule, you are no longer married if you are widowed. Filing 2012 taxes in 2014 ) 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. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Filing 2012 taxes in 2014 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Filing 2012 taxes in 2014 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). Filing 2012 taxes in 2014 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Filing 2012 taxes in 2014 Equitable relief is only available if you meet all of the following conditions. Filing 2012 taxes in 2014 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Filing 2012 taxes in 2014 You have an understated tax or underpaid tax. Filing 2012 taxes in 2014 See Note later. Filing 2012 taxes in 2014 You did not pay the tax. Filing 2012 taxes in 2014 However, see Refunds , earlier, for exceptions. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Filing 2012 taxes in 2014 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Filing 2012 taxes in 2014 You did not file or fail to file your return with the intent to commit fraud. Filing 2012 taxes in 2014 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Filing 2012 taxes in 2014 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Filing 2012 taxes in 2014 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Filing 2012 taxes in 2014 Note. Filing 2012 taxes in 2014 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Filing 2012 taxes in 2014 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Filing 2012 taxes in 2014 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Filing 2012 taxes in 2014 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Filing 2012 taxes in 2014 You must file an additional Form 8857 if you are requesting relief for more than three years. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 If you are requesting equitable relief, see Exception for equitable relief. Filing 2012 taxes in 2014 under How To Request Relief, earlier, for when to file Form 8857. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 Use the address or fax number shown in the Instructions for Form 8857. Filing 2012 taxes in 2014 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Filing 2012 taxes in 2014 Do not file it with the employee assigned to examine your return. Filing 2012 taxes in 2014 Generally, the IRS has 10 years to collect an amount you owe. Filing 2012 taxes in 2014 This is the collection statute of limitations. Filing 2012 taxes in 2014 By law, the IRS is not allowed to collect from you after the 10-year period ends. Filing 2012 taxes in 2014 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Filing 2012 taxes in 2014 But interest and penalties continue to accrue. Filing 2012 taxes in 2014 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Filing 2012 taxes in 2014 This includes the time the Tax Court is considering your request. Filing 2012 taxes in 2014 After your case is resolved, the IRS can begin or resume collecting from you. Filing 2012 taxes in 2014 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Filing 2012 taxes in 2014 See Publication 594 for more information. Filing 2012 taxes in 2014 Injured spouse relief is different from innocent spouse relief. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Filing 2012 taxes in 2014 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). Filing 2012 taxes in 2014 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Filing 2012 taxes in 2014 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Filing 2012 taxes in 2014 Note. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 . Filing 2012 taxes in 2014 What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. Filing 2012 taxes in 2014 You must have filed a joint return which has an understated tax. Filing 2012 taxes in 2014 The understated tax must be due to erroneous items of your spouse (or former spouse). Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Filing 2012 taxes in 2014 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Filing 2012 taxes in 2014 For example, you reported total tax on your 2008 return of $2,500. Filing 2012 taxes in 2014 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Filing 2012 taxes in 2014 You have a $500 understated tax. Filing 2012 taxes in 2014 No. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Filing 2012 taxes in 2014 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). Filing 2012 taxes in 2014 The understated tax allocated to you is generally the amount you are responsible for. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 (Under this rule, you are no longer married if you are widowed. Filing 2012 taxes in 2014 ) 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. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Filing 2012 taxes in 2014 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Filing 2012 taxes in 2014 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). Filing 2012 taxes in 2014 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Filing 2012 taxes in 2014 Equitable relief is only available if you meet all of the following conditions. Filing 2012 taxes in 2014 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Filing 2012 taxes in 2014 You have an understated tax or underpaid tax. Filing 2012 taxes in 2014 See Note later. Filing 2012 taxes in 2014 You did not pay the tax. Filing 2012 taxes in 2014 However, see Refunds , earlier, for exceptions. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Filing 2012 taxes in 2014 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Filing 2012 taxes in 2014 You did not file or fail to file your return with the intent to commit fraud. Filing 2012 taxes in 2014 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Filing 2012 taxes in 2014 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Filing 2012 taxes in 2014 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Filing 2012 taxes in 2014 Note. Filing 2012 taxes in 2014 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Filing 2012 taxes in 2014 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Filing 2012 taxes in 2014 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Filing 2012 taxes in 2014 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Filing 2012 taxes in 2014 You must file an additional Form 8857 if you are requesting relief for more than three years. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 If you are requesting equitable relief, see Exception for equitable relief. Filing 2012 taxes in 2014 under How To Request Relief, earlier, for when to file Form 8857. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 Use the address or fax number shown in the Instructions for Form 8857. Filing 2012 taxes in 2014 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Filing 2012 taxes in 2014 Do not file it with the employee assigned to examine your return. Filing 2012 taxes in 2014 Generally, the IRS has 10 years to collect an amount you owe. Filing 2012 taxes in 2014 This is the collection statute of limitations. Filing 2012 taxes in 2014 By law, the IRS is not allowed to collect from you after the 10-year period ends. Filing 2012 taxes in 2014 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Filing 2012 taxes in 2014 But interest and penalties continue to accrue. Filing 2012 taxes in 2014 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Filing 2012 taxes in 2014 This includes the time the Tax Court is considering your request. Filing 2012 taxes in 2014 After your case is resolved, the IRS can begin or resume collecting from you. Filing 2012 taxes in 2014 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Filing 2012 taxes in 2014 See Publication 594 for more information. Filing 2012 taxes in 2014 Injured spouse relief is different from innocent spouse relief. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Filing 2012 taxes in 2014 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). Filing 2012 taxes in 2014 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Filing 2012 taxes in 2014 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Filing 2012 taxes in 2014 Note. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 . Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Filing 2012 taxes in 2014 For example, you reported total tax on your 2008 return of $2,500. Filing 2012 taxes in 2014 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Filing 2012 taxes in 2014 You have a $500 understated tax. Filing 2012 taxes in 2014 No. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Filing 2012 taxes in 2014 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). Filing 2012 taxes in 2014 The understated tax allocated to you is generally the amount you are responsible for. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 (Under this rule, you are no longer married if you are widowed. Filing 2012 taxes in 2014 ) 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. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Filing 2012 taxes in 2014 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Filing 2012 taxes in 2014 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). Filing 2012 taxes in 2014 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Filing 2012 taxes in 2014 Equitable relief is only available if you meet all of the following conditions. Filing 2012 taxes in 2014 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Filing 2012 taxes in 2014 You have an understated tax or underpaid tax. Filing 2012 taxes in 2014 See Note later. Filing 2012 taxes in 2014 You did not pay the tax. Filing 2012 taxes in 2014 However, see Refunds , earlier, for exceptions. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Filing 2012 taxes in 2014 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Filing 2012 taxes in 2014 You did not file or fail to file your return with the intent to commit fraud. Filing 2012 taxes in 2014 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Filing 2012 taxes in 2014 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Filing 2012 taxes in 2014 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Filing 2012 taxes in 2014 Note. Filing 2012 taxes in 2014 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Filing 2012 taxes in 2014 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Filing 2012 taxes in 2014 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Filing 2012 taxes in 2014 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Filing 2012 taxes in 2014 You must file an additional Form 8857 if you are requesting relief for more than three years. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 If you are requesting equitable relief, see Exception for equitable relief. Filing 2012 taxes in 2014 under How To Request Relief, earlier, for when to file Form 8857. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 Use the address or fax number shown in the Instructions for Form 8857. Filing 2012 taxes in 2014 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Filing 2012 taxes in 2014 Do not file it with the employee assigned to examine your return. Filing 2012 taxes in 2014 Generally, the IRS has 10 years to collect an amount you owe. Filing 2012 taxes in 2014 This is the collection statute of limitations. Filing 2012 taxes in 2014 By law, the IRS is not allowed to collect from you after the 10-year period ends. Filing 2012 taxes in 2014 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Filing 2012 taxes in 2014 But interest and penalties continue to accrue. Filing 2012 taxes in 2014 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Filing 2012 taxes in 2014 This includes the time the Tax Court is considering your request. Filing 2012 taxes in 2014 After your case is resolved, the IRS can begin or resume collecting from you. Filing 2012 taxes in 2014 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Filing 2012 taxes in 2014 See Publication 594 for more information. Filing 2012 taxes in 2014 Injured spouse relief is different from innocent spouse relief. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Filing 2012 taxes in 2014 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). Filing 2012 taxes in 2014 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Filing 2012 taxes in 2014 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Filing 2012 taxes in 2014 Note. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 . Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 For example, you reported total tax on your 2008 return of $2,500. Filing 2012 taxes in 2014 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Filing 2012 taxes in 2014 You have a $500 understated tax. Filing 2012 taxes in 2014 No. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Filing 2012 taxes in 2014 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). Filing 2012 taxes in 2014 The understated tax allocated to you is generally the amount you are responsible for. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 (Under this rule, you are no longer married if you are widowed. Filing 2012 taxes in 2014 ) 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. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Filing 2012 taxes in 2014 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Filing 2012 taxes in 2014 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). Filing 2012 taxes in 2014 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Filing 2012 taxes in 2014 Equitable relief is only available if you meet all of the following conditions. Filing 2012 taxes in 2014 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Filing 2012 taxes in 2014 You have an understated tax or underpaid tax. Filing 2012 taxes in 2014 See Note later. Filing 2012 taxes in 2014 You did not pay the tax. Filing 2012 taxes in 2014 However, see Refunds , earlier, for exceptions. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Filing 2012 taxes in 2014 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Filing 2012 taxes in 2014 You did not file or fail to file your return with the intent to commit fraud. Filing 2012 taxes in 2014 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Filing 2012 taxes in 2014 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Filing 2012 taxes in 2014 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Filing 2012 taxes in 2014 Note. Filing 2012 taxes in 2014 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Filing 2012 taxes in 2014 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Filing 2012 taxes in 2014 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Filing 2012 taxes in 2014 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Filing 2012 taxes in 2014 You must file an additional Form 8857 if you are requesting relief for more than three years. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 If you are requesting equitable relief, see Exception for equitable relief. Filing 2012 taxes in 2014 under How To Request Relief, earlier, for when to file Form 8857. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 Use the address or fax number shown in the Instructions for Form 8857. Filing 2012 taxes in 2014 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Filing 2012 taxes in 2014 Do not file it with the employee assigned to examine your return. Filing 2012 taxes in 2014 Generally, the IRS has 10 years to collect an amount you owe. Filing 2012 taxes in 2014 This is the collection statute of limitations. Filing 2012 taxes in 2014 By law, the IRS is not allowed to collect from you after the 10-year period ends. Filing 2012 taxes in 2014 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Filing 2012 taxes in 2014 But interest and penalties continue to accrue. Filing 2012 taxes in 2014 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Filing 2012 taxes in 2014 This includes the time the Tax Court is considering your request. Filing 2012 taxes in 2014 After your case is resolved, the IRS can begin or resume collecting from you. Filing 2012 taxes in 2014 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Filing 2012 taxes in 2014 See Publication 594 for more information. Filing 2012 taxes in 2014 Injured spouse relief is different from innocent spouse relief. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Filing 2012 taxes in 2014 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). Filing 2012 taxes in 2014 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Filing 2012 taxes in 2014 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Filing 2012 taxes in 2014 Note. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 . Filing 2012 taxes in 2014 Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Filing 2012 taxes in 2014 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). Filing 2012 taxes in 2014 The understated tax allocated to you is generally the amount you are responsible for. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 (Under this rule, you are no longer married if you are widowed. Filing 2012 taxes in 2014 ) 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. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Filing 2012 taxes in 2014 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Filing 2012 taxes in 2014 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). Filing 2012 taxes in 2014 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Filing 2012 taxes in 2014 Equitable relief is only available if you meet all of the following conditions. Filing 2012 taxes in 2014 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Filing 2012 taxes in 2014 You have an understated tax or underpaid tax. Filing 2012 taxes in 2014 See Note later. Filing 2012 taxes in 2014 You did not pay the tax. Filing 2012 taxes in 2014 However, see Refunds , earlier, for exceptions. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Filing 2012 taxes in 2014 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Filing 2012 taxes in 2014 You did not file or fail to file your return with the intent to commit fraud. Filing 2012 taxes in 2014 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Filing 2012 taxes in 2014 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Filing 2012 taxes in 2014 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Filing 2012 taxes in 2014 Note. Filing 2012 taxes in 2014 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Filing 2012 taxes in 2014 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Filing 2012 taxes in 2014 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Filing 2012 taxes in 2014 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Filing 2012 taxes in 2014 You must file an additional Form 8857 if you are requesting relief for more than three years. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 If you are requesting equitable relief, see Exception for equitable relief. Filing 2012 taxes in 2014 under How To Request Relief, earlier, for when to file Form 8857. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 Use the address or fax number shown in the Instructions for Form 8857. Filing 2012 taxes in 2014 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Filing 2012 taxes in 2014 Do not file it with the employee assigned to examine your return. Filing 2012 taxes in 2014 Generally, the IRS has 10 years to collect an amount you owe. Filing 2012 taxes in 2014 This is the collection statute of limitations. Filing 2012 taxes in 2014 By law, the IRS is not allowed to collect from you after the 10-year period ends. Filing 2012 taxes in 2014 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Filing 2012 taxes in 2014 But interest and penalties continue to accrue. Filing 2012 taxes in 2014 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Filing 2012 taxes in 2014 This includes the time the Tax Court is considering your request. Filing 2012 taxes in 2014 After your case is resolved, the IRS can begin or resume collecting from you. Filing 2012 taxes in 2014 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Filing 2012 taxes in 2014 See Publication 594 for more information. Filing 2012 taxes in 2014 Injured spouse relief is different from innocent spouse relief. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Filing 2012 taxes in 2014 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). Filing 2012 taxes in 2014 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Filing 2012 taxes in 2014 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Filing 2012 taxes in 2014 Note. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 . Filing 2012 taxes in 2014 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). Filing 2012 taxes in 2014 The understated tax allocated to you is generally the amount you are responsible for. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 (Under this rule, you are no longer married if you are widowed. Filing 2012 taxes in 2014 ) 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. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Filing 2012 taxes in 2014 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Filing 2012 taxes in 2014 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). Filing 2012 taxes in 2014 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Filing 2012 taxes in 2014 Equitable relief is only available if you meet all of the following conditions. Filing 2012 taxes in 2014 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Filing 2012 taxes in 2014 You have an understated tax or underpaid tax. Filing 2012 taxes in 2014 See Note later. Filing 2012 taxes in 2014 You did not pay the tax. Filing 2012 taxes in 2014 However, see Refunds , earlier, for exceptions. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Filing 2012 taxes in 2014 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Filing 2012 taxes in 2014 You did not file or fail to file your return with the intent to commit fraud. Filing 2012 taxes in 2014 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Filing 2012 taxes in 2014 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Filing 2012 taxes in 2014 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Filing 2012 taxes in 2014 Note. Filing 2012 taxes in 2014 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Filing 2012 taxes in 2014 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Filing 2012 taxes in 2014 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Filing 2012 taxes in 2014 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Filing 2012 taxes in 2014 You must file an additional Form 8857 if you are requesting relief for more than three years. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 If you are requesting equitable relief, see Exception for equitable relief. Filing 2012 taxes in 2014 under How To Request Relief, earlier, for when to file Form 8857. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 Use the address or fax number shown in the Instructions for Form 8857. Filing 2012 taxes in 2014 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Filing 2012 taxes in 2014 Do not file it with the employee assigned to examine your return. Filing 2012 taxes in 2014 Generally, the IRS has 10 years to collect an amount you owe. Filing 2012 taxes in 2014 This is the collection statute of limitations. Filing 2012 taxes in 2014 By law, the IRS is not allowed to collect from you after the 10-year period ends. Filing 2012 taxes in 2014 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Filing 2012 taxes in 2014 But interest and penalties continue to accrue. Filing 2012 taxes in 2014 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Filing 2012 taxes in 2014 This includes the time the Tax Court is considering your request. Filing 2012 taxes in 2014 After your case is resolved, the IRS can begin or resume collecting from you. Filing 2012 taxes in 2014 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Filing 2012 taxes in 2014 See Publication 594 for more information. Filing 2012 taxes in 2014 Injured spouse relief is different from innocent spouse relief. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Filing 2012 taxes in 2014 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). Filing 2012 taxes in 2014 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Filing 2012 taxes in 2014 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Filing 2012 taxes in 2014 Note. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 . Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Filing 2012 taxes in 2014 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). Filing 2012 taxes in 2014 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Filing 2012 taxes in 2014 Equitable relief is only available if you meet all of the following conditions. Filing 2012 taxes in 2014 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Filing 2012 taxes in 2014 You have an understated tax or underpaid tax. Filing 2012 taxes in 2014 See Note later. Filing 2012 taxes in 2014 You did not pay the tax. Filing 2012 taxes in 2014 However, see Refunds , earlier, for exceptions. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Filing 2012 taxes in 2014 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Filing 2012 taxes in 2014 You did not file or fail to file your return with the intent to commit fraud. Filing 2012 taxes in 2014 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Filing 2012 taxes in 2014 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Filing 2012 taxes in 2014 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Filing 2012 taxes in 2014 Note. Filing 2012 taxes in 2014 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Filing 2012 taxes in 2014 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Filing 2012 taxes in 2014 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Filing 2012 taxes in 2014 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Filing 2012 taxes in 2014 You must file an additional Form 8857 if you are requesting relief for more than three years. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 If you are requesting equitable relief, see Exception for equitable relief. Filing 2012 taxes in 2014 under How To Request Relief, earlier, for when to file Form 8857. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 Use the address or fax number shown in the Instructions for Form 8857. Filing 2012 taxes in 2014 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Filing 2012 taxes in 2014 Do not file it with the employee assigned to examine your return. Filing 2012 taxes in 2014 Generally, the IRS has 10 years to collect an amount you owe. Filing 2012 taxes in 2014 This is the collection statute of limitations. Filing 2012 taxes in 2014 By law, the IRS is not allowed to collect from you after the 10-year period ends. Filing 2012 taxes in 2014 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Filing 2012 taxes in 2014 But interest and penalties continue to accrue. Filing 2012 taxes in 2014 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Filing 2012 taxes in 2014 This includes the time the Tax Court is considering your request. Filing 2012 taxes in 2014 After your case is resolved, the IRS can begin or resume collecting from you. Filing 2012 taxes in 2014 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Filing 2012 taxes in 2014 See Publication 594 for more information. Filing 2012 taxes in 2014 Injured spouse relief is different from innocent spouse relief. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Filing 2012 taxes in 2014 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). Filing 2012 taxes in 2014 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Filing 2012 taxes in 2014 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Filing 2012 taxes in 2014 Note. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 . Filing 2012 taxes in 2014 What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. Filing 2012 taxes in 2014 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Filing 2012 taxes in 2014 You have an understated tax or underpaid tax. Filing 2012 taxes in 2014 See Note later. Filing 2012 taxes in 2014 You did not pay the tax. Filing 2012 taxes in 2014 However, see Refunds , earlier, for exceptions. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Filing 2012 taxes in 2014 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Filing 2012 taxes in 2014 You did not file or fail to file your return with the intent to commit fraud. Filing 2012 taxes in 2014 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Filing 2012 taxes in 2014 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Filing 2012 taxes in 2014 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Filing 2012 taxes in 2014 Note. Filing 2012 taxes in 2014 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Filing 2012 taxes in 2014 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Filing 2012 taxes in 2014 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Filing 2012 taxes in 2014 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Filing 2012 taxes in 2014 You must file an additional Form 8857 if you are requesting relief for more than three years. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 If you are requesting equitable relief, see Exception for equitable relief. Filing 2012 taxes in 2014 under How To Request Relief, earlier, for when to file Form 8857. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 Use the address or fax number shown in the Instructions for Form 8857. Filing 2012 taxes in 2014 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Filing 2012 taxes in 2014 Do not file it with the employee assigned to examine your return. Filing 2012 taxes in 2014 Generally, the IRS has 10 years to collect an amount you owe. Filing 2012 taxes in 2014 This is the collection statute of limitations. Filing 2012 taxes in 2014 By law, the IRS is not allowed to collect from you after the 10-year period ends. Filing 2012 taxes in 2014 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Filing 2012 taxes in 2014 But interest and penalties continue to accrue. Filing 2012 taxes in 2014 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Filing 2012 taxes in 2014 This includes the time the Tax Court is considering your request. Filing 2012 taxes in 2014 After your case is resolved, the IRS can begin or resume collecting from you. Filing 2012 taxes in 2014 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Filing 2012 taxes in 2014 See Publication 594 for more information. Filing 2012 taxes in 2014 Injured spouse relief is different from innocent spouse relief. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Filing 2012 taxes in 2014 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). Filing 2012 taxes in 2014 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Filing 2012 taxes in 2014 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Filing 2012 taxes in 2014 Note. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 . Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Filing 2012 taxes in 2014 You must file an additional Form 8857 if you are requesting relief for more than three years. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 If you are requesting equitable relief, see Exception for equitable relief. Filing 2012 taxes in 2014 under How To Request Relief, earlier, for when to file Form 8857. Filing 2012 taxes in 2014 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. Filing 2012 taxes in 2014 Use the address or fax number shown in the Instructions for Form 8857. Filing 2012 taxes in 2014 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Filing 2012 taxes in 2014 Do not file it with the employee assigned to examine your return. Filing 2012 taxes in 2014 Generally, the IRS has 10 years to collect an amount you owe. Filing 2012 taxes in 2014 This is the collection statute of limitations. Filing 2012 taxes in 2014 By law, the IRS is not allowed to collect from you after the 10-year period ends. Filing 2012 taxes in 2014 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Filing 2012 taxes in 2014 But interest and penalties continue to accrue. Filing 2012 taxes in 2014 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Filing 2012 taxes in 2014 This includes the time the Tax Court is considering your request. Filing 2012 taxes in 2014 After your case is resolved, the IRS can begin or