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Filing 2012 Taxes

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Filing 2012 Taxes

Filing 2012 taxes Index A Aircraft, Cars, Boats, and Aircraft Annuities, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Annuity contracts, Certain Life Insurance and Annuity Contracts Antiques, Paintings, Antiques, and Other Objects of Art Appraisals, Appraisals Cost of, Cost of appraisals. Filing 2012 taxes IRS review of, Internal Revenue Service Review of Appraisals Qualified appraisal, Qualified Appraisal Appraiser, Qualified appraiser. Filing 2012 taxes Art objects, Paintings, Antiques, and Other Objects of Art Valued at $20,000 or more, Art valued at $20,000 or more. Filing 2012 taxes Valued at $50,000 or more, Art valued at $50,000 or more. Filing 2012 taxes Assistance (see Tax help) B Boats, Cars, Boats, and Aircraft Bonds, Stocks and Bonds Books, Books. Filing 2012 taxes Business, interest in, Interest in a Business C Cars, Cars, Boats, and Aircraft Clothing, used, Used Clothing, Deduction over $500 for certain clothing or household items. Filing 2012 taxes Coins, Coin collections. Filing 2012 taxes Collections, Collections Books, Books. Filing 2012 taxes Coins, Coin collections. Filing 2012 taxes Stamps, Stamp collections. Filing 2012 taxes Comments on publication, Comments and suggestions. Filing 2012 taxes Comparable properties, sales of, Sales of Comparable Properties, Selection of Comparable Sales Conservation contribution, Conservation purposes. Filing 2012 taxes Cost, Cost or Selling Price of the Donated Property Rate of increase or decrease, Rate of increase or decrease in value. Filing 2012 taxes Terms of purchase or sale, Terms of the purchase or sale. Filing 2012 taxes D Date of contribution, Date of contribution. Filing 2012 taxes Deductions of more than $5,000, Deductions of More Than $5,000 Deductions of more than $500,000, Deductions of More Than $500,000 F Fair market value, What Is Fair Market Value (FMV)? Comparable properties, sales of, Sales of Comparable Properties Cost, Cost or Selling Price of the Donated Property Date of contribution, Date of contribution. Filing 2012 taxes Determining FMV, Determining Fair Market Value Opinions of experts, Opinions of Experts Problems in determining FMV, Problems in Determining Fair Market Value Replacement cost, Replacement Cost Form 8283, Form 8283 Formulas, use in valuing property, Determining Fair Market Value Free tax services, How To Get Tax Help Future events, effect on value, Future Events H Help (see Tax help) Historic building, Building in registered historic district. Filing 2012 taxes Household goods, Household Goods, Deduction over $500 for certain clothing or household items. Filing 2012 taxes I Interest in a business, Interest in a Business Inventory, Inventory IRS review of appraisals, Internal Revenue Service Review of Appraisals Exception, Exception. Filing 2012 taxes J Jewelry and gems, Jewelry and Gems L Life insurance, Certain Life Insurance and Annuity Contracts M Market conditions, effect on value, Unusual Market Conditions More information (see Tax help) O Opinions of experts, Opinions of Experts P Paintings, Paintings, Antiques, and Other Objects of Art Partial interest, Partial Interest in Property Not in Trust Past events, effect on value, Using Past Events to Predict the Future Patents, Patents Penalties: Imposed on appraiser, Appraiser penalties. Filing 2012 taxes Imposed on taxpayer, Penalty Publications (see Tax help) Publicly traded securities, Publicly traded securities. Filing 2012 taxes Q Qualified appraisal, Qualified Appraisal Qualified appraiser, Qualified appraiser. Filing 2012 taxes Qualified conservation contribution, Qualified Conservation Contribution R Real estate, Real Estate Remainder interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Replacement cost, Replacement Cost Reversion interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions S Stamps, Stamp collections. Filing 2012 taxes Statement of Value, Exception. Filing 2012 taxes Stocks, Stocks and Bonds Suggestions for publication, Comments and suggestions. Filing 2012 taxes T Tax help, How To Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. Filing 2012 taxes TTY/TDD information, How To Get Tax Help U Used clothing, Used Clothing, Deduction over $500 for certain clothing or household items. Filing 2012 taxes V Valuation of property, Valuation of Various Kinds of Property Annuities, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Cars, boats, and aircraft, Cars, Boats, and Aircraft Collections, Collections Household goods, Household Goods Interest in a business, Interest in a Business Inventory, Inventory Jewelry and gems, Jewelry and Gems Life insurance and annuity contracts, Certain Life Insurance and Annuity Contracts Paintings, antiques, art objects, Paintings, Antiques, and Other Objects of Art Partial interest in property, Partial Interest in Property Not in Trust Real estate, Real Estate Remainder interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Reversion interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Stocks and bonds, Stocks and Bonds Terms of years, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Used clothing, Used Clothing Valuation of property: Patents, Patents Prev  Up     Home   More Online Publications
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The Filing 2012 Taxes

Filing 2012 taxes Publication 971 - Main Content Table of Contents How To Request ReliefException for agreements relating to TEFRA partnership proceedings. Filing 2012 taxes The IRS Must Contact Your Spouse or Former Spouse Tax Court Review of Request Community Property LawsRelief for Married Persons Who Did Not File Joint Returns Innocent Spouse ReliefUnderstated Tax Erroneous Items Actual Knowledge or Reason To Know Indications of Unfairness for Innocent Spouse Relief Separation of Liability ReliefLimitations on Relief Equitable ReliefConditions for Getting Equitable Relief Factors for Determining Whether To Grant Equitable Relief RefundsProof Required Refunds Under Equitable Relief Limit on Amount of Refund Filled-in Form 8857 Flowcharts How To Request Relief File Form 8857 to ask the IRS for the types of relief discussed in this publication. Filing 2012 taxes If you are requesting relief for more than three tax years, you must file an additional Form 8857. Filing 2012 taxes The IRS will review your Form 8857 and let you know if you qualify. Filing 2012 taxes A completed Form 8857 is shown later. Filing 2012 taxes When to file Form 8857. Filing 2012 taxes   You should file Form 8857 as soon as you become aware of a tax liability for which you believe only your spouse or former spouse should be held responsible. Filing 2012 taxes The following are some of the ways you may become aware of such a liability. Filing 2012 taxes The IRS is examining your tax return and proposing to increase your tax liability. Filing 2012 taxes The IRS sends you a notice. Filing 2012 taxes   You must file Form 8857 no later than two years after the date on which the IRS first attempted to collect the tax from you that occurs after July 22, 1998. Filing 2012 taxes (But see the exceptions below for different filing deadlines that apply. Filing 2012 taxes ) For this reason, do not delay filing because you do not have all the documentation. Filing 2012 taxes   Collection activities that may start the 2-year period are: The IRS offset your income tax refund against an amount you owed on a joint return for another year and the IRS informed you about your right to file Form 8857. Filing 2012 taxes The filing of a claim by the IRS in a court proceeding in which you were a party or the filing of a claim in a proceeding that involves your property. Filing 2012 taxes This includes the filing of a proof of claim in a bankruptcy proceeding. Filing 2012 taxes The filing of a suit by the United States against you to collect the joint liability. Filing 2012 taxes The issuance of a section 6330 notice, which notifies you of the IRS' intent to levy and your right to a collection due process (CDP) hearing. Filing 2012 taxes The collection-related notices include, but are not limited to, Letter 11 and Letter 1058. Filing 2012 taxes Exception for equitable relief. Filing 2012 taxes   On July 25, 2011, the IRS issued Notice 2011-70 (available at www. Filing 2012 taxes irs. Filing 2012 taxes gov/irb/2011-32_IRB/ar11. Filing 2012 taxes html) expanding the amount of time to request equitable relief. Filing 2012 taxes The amount of time to request equitable relief depends on whether you are seeking relief from a balance due, seeking a credit or refund, or both: Balance Due – Generally, you must file your request within the time period the IRS has to collect the tax. Filing 2012 taxes Generally, the IRS has 10 years from the date the tax liability was assessed to collect the tax. Filing 2012 taxes In certain cases, the 10-year period is suspended. Filing 2012 taxes The amount of time the suspension is in effect will extend the time the IRS has to collect the tax. Filing 2012 taxes See Pub. Filing 2012 taxes 594, The IRS Collection Process, for details. Filing 2012 taxes Credit or Refund – Generally, you must file your request within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later. Filing 2012 taxes But you may have more time to file if you live in a federally declared disaster area or you are physically or mentally unable to manage your financial affairs. Filing 2012 taxes See Pub. Filing 2012 taxes 556, Examination of Returns, Appeal Rights, and Claims for Refund, for details. Filing 2012 taxes Both a Balance Due and a Credit or Refund – If you are seeking a refund of amounts you paid and relief from a balance due over and above what you have paid, the time period for credit or refund will apply to any payments you have made, and the time period for collection of a balance due amount will apply to any unpaid liability. Filing 2012 taxes Exception for relief based on community property laws. Filing 2012 taxes   If you are requesting relief based on community property laws, a different filing deadline applies. Filing 2012 taxes See Relief from liability arising from community property law discussed later under Community Property Laws . Filing 2012 taxes Form 8857 filed by or on behalf of a decedent. Filing 2012 taxes   An executor (including any other duly appointed representative) may pursue a Form 8857 filed during the decedent's lifetime. Filing 2012 taxes An executor (including any other duly appointed representative) may also file Form 8857 as long as the decedent satisfied the eligibility requirements while alive. Filing 2012 taxes For purposes of separation of liability relief (discussed later), the decedent's marital status is determined on the earlier of the date relief was requested or the date of death. Filing 2012 taxes Situations in which you are not entitled to relief. Filing 2012 taxes   You are not entitled to innocent spouse relief for any tax year to which the following situations apply. Filing 2012 taxes In a final decision dated after July 22, 1998, a court considered whether to grant you relief from joint liability and decided not to do so. Filing 2012 taxes In a final decision dated after July 22, 1998, a court did not consider whether to grant you relief from joint liability, but you meaningfully participated in the proceeding and could have asked for relief. Filing 2012 taxes You entered into an offer in compromise with the IRS. Filing 2012 taxes You entered into a closing agreement with the IRS that disposed of the same liability for which you want to seek relief. Filing 2012 taxes Exception for agreements relating to TEFRA partnership proceedings. Filing 2012 taxes   You may be entitled to relief, discussed in (4) earlier, if you entered into a closing agreement for both partnership items and nonpartnership items, while you were a party to a pending TEFRA partnership proceeding. Filing 2012 taxes (TEFRA is an acronym that refers to the “Tax Equity and Fiscal Responsibility Act of 1982” that prescribed the tax treatment of partnership items. Filing 2012 taxes ) You are not entitled to relief for the nonpartnership items, but you will be entitled to relief for the partnership items (if you otherwise qualify). Filing 2012 taxes Transferee liability not affected by innocent spouse relief provisions. Filing 2012 taxes   The innocent spouse relief provisions do not affect tax liabilities that arise under federal or state transferee liability or property laws. Filing 2012 taxes Therefore, even if you are relieved of the tax liability under the innocent spouse relief provisions, you may remain liable for the unpaid tax, interest, and penalties to the extent provided by these laws. Filing 2012 taxes Example. Filing 2012 taxes Herb and Wanda timely filed their 2008 joint income tax return on April 15, 2009. Filing 2012 taxes Herb died in March 2010, and the executor of Herb's will transferred all of the estate's assets to Wanda. Filing 2012 taxes In August 2010, the IRS assessed a deficiency for the 2008 return. Filing 2012 taxes The items causing the deficiency belong to Herb. Filing 2012 taxes Wanda is relieved of the deficiency under the innocent spouse relief provisions, and Herb's estate remains solely liable for it. Filing 2012 taxes However, the IRS may collect the deficiency from Wanda to the extent permitted under federal or state transferee liability or property laws. Filing 2012 taxes The IRS Must Contact Your Spouse or Former Spouse By law, the IRS must contact your spouse or former spouse. Filing 2012 taxes There are no exceptions, even for victims of spousal abuse or domestic violence. Filing 2012 taxes We will inform your spouse or former spouse that you filed Form 8857 and will allow him or her to participate in the process. Filing 2012 taxes If you are requesting relief from joint and several liability on a joint return, the IRS must also inform him or her of its preliminary and final determinations regarding your request for relief. Filing 2012 taxes However, to protect your privacy, the IRS will not disclose your personal information (for example, your current name, address, phone number(s), information about your employer, your income or assets) or any other information that does not relate to making a determination about your request for relief from liability. Filing 2012 taxes If you petition the Tax Court (explained below), your spouse or former spouse may see your personal information. Filing 2012 taxes Tax Court Review of Request After you file Form 8857, you may be able to petition (ask) the United States Tax Court to review your request for relief in the following two situations. Filing 2012 taxes The IRS sends you a final determination letter regarding your request for relief. Filing 2012 taxes You do not receive a final determination letter from the IRS within six months from the date you filed Form 8857. Filing 2012 taxes If you seek equitable relief for an underpaid tax, you will be able to get a Tax Court review of your request only if the tax arose or remained unpaid on or after December 20, 2006. Filing 2012 taxes The United States Tax Court is an independent judicial body and is not part of the IRS. Filing 2012 taxes You must file a petition with the United States Tax Court in order for it to review your request for relief. Filing 2012 taxes You must file the petition no later than the 90th day after the date the IRS mails its final determination notice to you. Filing 2012 taxes If you do not file a petition, or you file it late, the Tax Court cannot review your request for relief. Filing 2012 taxes You can get a copy of the rules for filing a petition by writing to the Tax Court at the following address:    United States Tax Court 400 Second Street, NW Washington, DC 20217 Or you can visit the Tax Court's website at www. Filing 2012 taxes ustaxcourt. Filing 2012 taxes gov Community Property Laws You must generally follow community property laws when filing a tax return if you are married and live in a community property state. Filing 2012 taxes Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Filing 2012 taxes Generally, community property laws require you to allocate community income and expenses equally between both spouses. Filing 2012 taxes 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 Relief for Married Persons Who Did Not File Joint Returns Married persons who live in community property states, but who did not file joint returns, have two ways to get relief. Filing 2012 taxes Relief From Liability Arising From Community Property Law You are not responsible for the tax relating to an item of community income if all the following conditions exist. Filing 2012 taxes You did not file a joint return for the tax year. Filing 2012 taxes You did not include the item of community income in gross income. Filing 2012 taxes The item of community income you did not include is one of the following: Wages, salaries, and other compensation your spouse (or former spouse) received for services he or she performed as an employee. Filing 2012 taxes Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor. Filing 2012 taxes Your spouse's (or former spouse's) distributive share of partnership income. Filing 2012 taxes Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). Filing 2012 taxes Use the appropriate community property law to determine what is separate property. Filing 2012 taxes Any other income that belongs to your spouse (or former spouse) under community property law. Filing 2012 taxes You establish that you did not know of, and had no reason to know of, that community income. Filing 2012 taxes See  Actual Knowledge or Reason To Know , below. Filing 2012 taxes Under all facts and circumstances, it would not be fair to include the item of community income in your gross income. Filing 2012 taxes See Indications of unfairness for liability arising from community property law, later. Filing 2012 taxes Actual knowledge or reason to know. Filing 2012 taxes   You knew or had reason to know of an item of community income if: You actually knew of the item of community income, or A reasonable person in similar circumstances would have known of the item of community income. Filing 2012 taxes Amount of community income unknown. Filing 2012 taxes   If you are aware of the source of the item of community income or the income-producing activity, but are unaware of the specific amount, you are considered to know or have reason to know of the item of community income. Filing 2012 taxes Not knowing the specific amount is not a basis for relief. Filing 2012 taxes Reason to know. Filing 2012 taxes   The IRS will consider all facts and circumstances in determining whether you had reason to know of an item of community income. Filing 2012 taxes The facts and circumstances include: The nature of the item of community income and the amount of the item relative to other income items. Filing 2012 taxes The financial situation of you and your spouse (or former spouse). Filing 2012 taxes Your educational background and business experience. Filing 2012 taxes Whether the item of community income represented a departure from a recurring pattern reflected in prior years' returns (for example, omitted income from an investment regularly reported on prior years' returns). Filing 2012 taxes Indications of unfairness for liability arising from community property law. Filing 2012 taxes   The IRS will consider all of the facts and circumstances of the case in order to determine whether it is unfair to hold you responsible for the understated tax due to the item of community income. Filing 2012 taxes   The following are examples of factors the IRS will consider. Filing 2012 taxes Whether you received a benefit, either directly or indirectly, from the omitted item of community income (defined below). Filing 2012 taxes Whether your spouse (or former spouse) deserted you. Filing 2012 taxes Whether you and your spouse have been divorced or separated. Filing 2012 taxes  For other factors see Factors for Determining Whether To Grant Equitable Relief later. Filing 2012 taxes Benefit from omitted item of community income. Filing 2012 taxes   A benefit includes normal support, but does not include de minimis (small) amounts. Filing 2012 taxes Evidence of a direct or indirect benefit may consist of transfers of property or rights to property, including transfers received several years after the filing of the return. Filing 2012 taxes   For example, if you receive property, including life insurance proceeds, from your spouse (or former spouse) and the property is traceable to omitted items of community income attributable to your spouse (or former spouse), you are considered to have benefitted from those omitted items of community income. Filing 2012 taxes Equitable Relief If you do not qualify for the relief described above and are now liable for an underpaid or understated tax you believe should be paid only by your spouse (or former spouse), you may request equitable relief (discussed later). Filing 2012 taxes How and When To Request Relief You request relief by filing Form 8857, as discussed earlier. Filing 2012 taxes Fill in Form 8857 according to the instructions. Filing 2012 taxes For relief from liability arising from community property law, you must file Form 8857 no later than 6 months before the expiration of the period of limitations on assessment (including extensions) against your spouse for the tax year for which you are requesting relief. Filing 2012 taxes However, if the IRS begins an examination of your return during that 6-month period, the latest time for requesting relief is 30 days after the date the IRS' initial contact letter to you. Filing 2012 taxes The period of limitation on assessment is the amount of time, generally three years, that the IRS has from the date you filed the return to assess taxes that you owe. Filing 2012 taxes Innocent Spouse Relief By requesting innocent spouse relief, you can be relieved of responsibility for paying tax, interest, and penalties if your spouse (or former spouse) improperly reported items or omitted items on your tax return. Filing 2012 taxes Generally, the tax, interest, and penalties that qualify for relief can only be collected from your spouse (or former spouse). Filing 2012 taxes However, you are jointly and individually responsible for any tax, interest, and penalties that do not qualify for relief. Filing 2012 taxes The IRS can collect these amounts from either you or your spouse (or former spouse). Filing 2012 taxes You must meet all of the following conditions to qualify for innocent spouse relief. Filing 2012 taxes You filed a joint return. Filing 2012 taxes There is an understated tax on the return that is due to erroneous items (defined later) of your spouse (or former spouse). Filing 2012 taxes You can show that when you signed the joint return you did not know, and had no reason to know, that the understated tax existed (or the extent to which the understated tax existed). Filing 2012 taxes See Actual Knowledge or Reason To Know, later. Filing 2012 taxes Taking into account all the facts and circumstances, it would be unfair to hold you liable for the understated tax. Filing 2012 taxes See Indications of Unfairness for Innocent Spouse Relief , later. Filing 2012 taxes Innocent spouse relief will not be granted if the IRS proves that you and your spouse (or former spouse) transferred property to one another as part of a fraudulent scheme. Filing 2012 taxes A fraudulent scheme includes a scheme to defraud the IRS or another third party, such as a creditor, former spouse, or business partner. Filing 2012 taxes Understated Tax You have an understated tax if the IRS determined that your total tax should be more than the amount that was actually shown on your return. Filing 2012 taxes Erroneous Items Erroneous items are either of the following. Filing 2012 taxes Unreported income. Filing 2012 taxes This is any gross income item received by your spouse (or former spouse) that is not reported. Filing 2012 taxes Incorrect deduction, credit, or basis. Filing 2012 taxes This is any improper deduction, credit, or property basis claimed by your spouse (or former spouse). Filing 2012 taxes The following are examples of erroneous items. Filing 2012 taxes The expense for which the deduction is taken was never paid or incurred. Filing 2012 taxes For example, your spouse, a cash-basis taxpayer, deducted $10,000 of advertising expenses on Schedule C of your joint Form 1040, but never paid for any advertising. Filing 2012 taxes The expense does not qualify as a deductible expense. Filing 2012 taxes For example, your spouse claimed a business fee deduction of $10,000 that was for the payment of state fines. Filing 2012 taxes Fines are not deductible. Filing 2012 taxes No factual argument can be made to support the deductibility of the expense. Filing 2012 taxes For example, your spouse claimed $4,000 for security costs related to a home office, which were actually veterinary and food costs for your family's two dogs. Filing 2012 taxes Actual Knowledge or Reason To Know You knew or had reason to know of an understated tax if: You actually knew of the understated tax, or A reasonable person in similar circumstances would have known of the understated tax. Filing 2012 taxes Actual knowledge. Filing 2012 taxes   If you actually knew about an erroneous item that belongs to your spouse (or former spouse), the relief discussed here does not apply to any part of the understated tax due to that item. Filing 2012 taxes You and your spouse (or former spouse) remain jointly liable for that part of the understated tax. Filing 2012 taxes For information about the criteria for determining whether you actually knew about an erroneous item, see Actual Knowledge later under Separation of Liability Relief. Filing 2012 taxes Reason to know. Filing 2012 taxes   If you had reason to know about an erroneous item that belongs to your spouse (or former spouse), the relief discussed here does not apply to any part of the understated tax due to that item. Filing 2012 taxes You and your spouse (or former spouse) remain jointly liable for that part of the understated tax. Filing 2012 taxes   The IRS will consider all facts and circumstances in determining whether you had reason to know of an understated tax due to an erroneous item. Filing 2012 taxes The facts and circumstances include: The nature of the erroneous item and the amount of the erroneous item relative to other items. Filing 2012 taxes The financial situation of you and your spouse (or former spouse). Filing 2012 taxes Your educational background and business experience. Filing 2012 taxes The extent of your participation in the activity that resulted in the erroneous item. Filing 2012 taxes Whether you failed to ask, at or before the time the return was signed, about items on the return or omitted from the return that a reasonable person would question. Filing 2012 taxes Whether the erroneous item represented a departure from a recurring pattern reflected in prior years' returns (for example, omitted income from an investment regularly reported on prior years' returns). Filing 2012 taxes Partial relief when a portion of erroneous item is unknown. Filing 2012 taxes   You may qualify for partial relief if, at the time you filed your return, you had no knowledge or reason to know of only a portion of an erroneous item. Filing 2012 taxes You will be relieved of the understated tax due to that portion of the item if all other requirements are met for that portion. Filing 2012 taxes Example. Filing 2012 taxes At the time you signed your joint return, you knew that your spouse did not report $5,000 of gambling winnings. Filing 2012 taxes The IRS examined your tax return several months after you filed it and determined that your spouse's unreported gambling winnings were actually $25,000. Filing 2012 taxes You established that you did not know about, and had no reason to know about, the additional $20,000 because of the way your spouse handled gambling winnings. Filing 2012 taxes The understated tax due to the $20,000 will qualify for innocent spouse relief if you meet the other requirements. Filing 2012 taxes The understated tax due to the $5,000 of gambling winnings you knew about will not qualify for relief. Filing 2012 taxes Indications of Unfairness for Innocent Spouse Relief The IRS will consider all of the facts and circumstances of the case in order to determine whether it is unfair to hold you responsible for the understated tax. Filing 2012 taxes The following are examples of factors the IRS will consider. Filing 2012 taxes Whether you received a significant benefit (defined below), either directly or indirectly, from the understated tax. Filing 2012 taxes Whether your spouse (or former spouse) deserted you. Filing 2012 taxes Whether you and your spouse have been divorced or separated. Filing 2012 taxes Whether you received a benefit on the return from the understated tax. Filing 2012 taxes For other factors, see Factors for Determining Whether To Grant Equitable Relief later under Equitable Relief. Filing 2012 taxes Significant benefit. Filing 2012 taxes   A significant benefit is any benefit in excess of normal support. Filing 2012 taxes Normal support depends on your particular circumstances. Filing 2012 taxes Evidence of a direct or indirect benefit may consist of transfers of property or rights to property, including transfers that may be received several years after the year of the understated tax. Filing 2012 taxes Example. Filing 2012 taxes You receive money from your spouse that is beyond normal support. Filing 2012 taxes The money can be traced to your spouse's lottery winnings that were not reported on your joint return. Filing 2012 taxes You will be considered to have received a significant benefit from that income. Filing 2012 taxes This is true even if your spouse gives you the money several years after he or she received it. Filing 2012 taxes Separation of Liability Relief Under this type of relief, the understated tax (plus interest and penalties) on your joint return is allocated between you and your spouse (or former spouse). Filing 2012 taxes The understated tax allocated to you is generally the amount you are responsible for. Filing 2012 taxes This type of relief is available only for unpaid liabilities resulting from the understated tax. Filing 2012 taxes Refunds are not allowed. Filing 2012 taxes To request 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 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 (Under this rule, you are no longer married if you are widowed. Filing 2012 taxes ) You were not a member of the same household (explained below) as the spouse with whom you filed the joint return at any time during the 12-month per- iod ending on the date you file Form 8857. Filing 2012 taxes Members of the same household. Filing 2012 taxes   You and your spouse are not members of the same household if you are living apart and are estranged. Filing 2012 taxes However, you and your spouse are considered members of the same household if any of the following conditions are met. Filing 2012 taxes You and your spouse reside in the same dwelling. Filing 2012 taxes You and your spouse reside in separate dwellings but are not estranged, and one of you is temporarily absent from the other's household as explained in (3) below. Filing 2012 taxes Either spouse is temporarily absent from the household and it is reasonable to assume that the absent spouse will return to the household, and the household or a substantially equivalent household is maintained in anticipation of the absent spouse's return. Filing 2012 taxes Examples of temporary absences include absence due to imprisonment, illness, business, vacation, military service, or education. Filing 2012 taxes Burden of proof. Filing 2012 taxes   You must be able to prove that you meet all of the requirements for separation of liability relief (except actual knowledge) and that you did not transfer property to avoid tax (discussed later). Filing 2012 taxes You must also establish the basis for allocating the erroneous items. Filing 2012 taxes Limitations on Relief Even if you meet the requirements discussed previously, separation of liability relief will not be granted in the following situations. Filing 2012 taxes 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 A fraudulent scheme includes a scheme to defraud the IRS or another third party, such as a creditor, former spouse, or business partner. Filing 2012 taxes The IRS proves that at the time you signed your joint return, you had actual knowledge (explained below) of any erroneous items giving rise to the deficiency that were allocable to your spouse (or former spouse). Filing 2012 taxes For the definition of erroneous items, see Erroneous Items earlier under Innocent Spouse Relief. Filing 2012 taxes Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Filing 2012 taxes See Transfers of Property To Avoid Tax , later. Filing 2012 taxes Actual Knowledge The relief discussed here does not apply to any part of the understated tax due to your spouse's (or former spouse's) erroneous items of which you had actual knowledge. Filing 2012 taxes You and your spouse (or former spouse) remain jointly and severally liable for this part of the understated tax. Filing 2012 taxes If you had actual knowledge of only a portion of an erroneous item, the IRS will not grant relief for that portion of the item. Filing 2012 taxes You had actual knowledge of an erroneous item if: You knew that an item of unreported income was received. Filing 2012 taxes (This rule applies whether or not there was a receipt of cash. Filing 2012 taxes ) You knew of the facts that made an incorrect deduction or credit unallowable. Filing 2012 taxes For a false or inflated deduction, you knew that the expense was not incurred, or not incurred to the extent shown on the tax return. Filing 2012 taxes Knowledge of the source of an erroneous item is not sufficient to establish actual knowledge. Filing 2012 taxes Also, your actual knowledge may not be inferred when you merely had a reason to know of the erroneous item. Filing 2012 taxes Similarly, the IRS does not have to establish that you knew of the source of an erroneous item in order to establish that you had actual knowledge of the item itself. Filing 2012 taxes Your actual knowledge of the proper tax treatment of an erroneous item is not relevant for purposes of demonstrating that you had actual knowledge of that item. Filing 2012 taxes Neither is your actual knowledge of how the erroneous item was treated on the tax return. Filing 2012 taxes For example, if you knew that your spouse received dividend income, relief is not available for that income even if you did not know it was taxable. Filing 2012 taxes Example. Filing 2012 taxes Bill and Karen Green filed a joint return showing Karen's wages of $50,000 and Bill's self-employment income of $10,000. Filing 2012 taxes The IRS audited their return and found that Bill did not report $20,000 of self-employment income. Filing 2012 taxes The additional income resulted in a $6,000 understated tax, plus interest and penalties. Filing 2012 taxes After obtaining a legal separation from Bill, Karen filed Form 8857 to request separation of liability relief. Filing 2012 taxes The IRS proved that Karen actually knew about the $20,000 of additional income at the time she signed the joint return. Filing 2012 taxes Bill is liable for all of the understated tax, interest, and penalties because all of it was due to his unreported income. Filing 2012 taxes Karen is also liable for the understated tax, interest, and penalties due to the $20,000 of unreported income because she actually knew of the item. Filing 2012 taxes The IRS can collect the entire $6,000 plus interest and penalties from either Karen or Bill because they are jointly and individually liable for it. Filing 2012 taxes Factors supporting actual knowledge. Filing 2012 taxes   The IRS may rely on all facts and circumstances in determining whether you actually knew of an erroneous item at the time you signed the return. Filing 2012 taxes The following are examples of factors the IRS may use. Filing 2012 taxes Whether you made a deliberate effort to avoid learning about the item in order to be shielded from liability. Filing 2012 taxes Whether you and your spouse (or former spouse) jointly owned the property that resulted in the erroneous item. Filing 2012 taxes Exception for spousal abuse or domestic violence. Filing 2012 taxes   Even if you had actual knowledge, you may still qualify for relief if you establish that: You were the victim of spousal abuse or domestic violence before signing the return, and Because of that abuse, you did not challenge the treatment of any items on the return because you were afraid your spouse (or former spouse) would retaliate against you. Filing 2012 taxes   If you establish that you signed your joint return under duress (threat of harm or other form of coercion), then it is not a joint return, and you are not liable for any tax shown on that return or any tax deficiency for that return. Filing 2012 taxes However, you may be required to file a separate return for that tax year. Filing 2012 taxes For more information about duress, see the instructions for Form 8857. Filing 2012 taxes Transfers of Property To Avoid Tax If your spouse (or former spouse) transfers property (or the right to property) to you for the main purpose of avoiding tax or payment of tax, the tax liability allocated to you will be increased by the fair market value of the property on the date of the transfer. Filing 2012 taxes The increase may not be more than the entire amount of the liability. Filing 2012 taxes A transfer will be presumed to have as its main purpose the avoidance of tax or payment of tax if the transfer is made after the date that is 1 year before the date on which the IRS sent its first letter of proposed deficiency. Filing 2012 taxes This presumption will not apply if: The transfer was made under a divorce decree, separate maintenance agreement, or a written instrument incident to such an agreement, or You establish that the transfer did not have as its main purpose the avoidance of tax or payment of tax. Filing 2012 taxes If the presumption does not apply, but the IRS can establish that the purpose of the transfer was the avoidance of tax or payment of tax, the tax liability allocated to you will be increased as explained above. Filing 2012 taxes Equitable Relief If you do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law, you may still be relieved of responsibility for tax, interest, and penalties through equitable relief. Filing 2012 taxes Unlike innocent spouse relief or separation of liability relief, you can get equitable relief from an understated tax (defined earlier under Innocent Spouse Relief ) or an underpaid tax. Filing 2012 taxes An underpaid tax is an amount of tax you properly reported on your return but you have not paid. Filing 2012 taxes For example, your joint 2009 return shows that you and your spouse owed $5,000. Filing 2012 taxes You paid $2,000 with the return. Filing 2012 taxes You have an underpaid tax of $3,000. Filing 2012 taxes Conditions for Getting Equitable Relief You may qualify for equitable relief if you meet all of the following conditions. Filing 2012 taxes You are not eligible for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Filing 2012 taxes You have an understated tax or an underpaid tax. Filing 2012 taxes You did not pay the tax. Filing 2012 taxes However, see Refunds , later, for situations in which you are entitled to a refund of payments you made. Filing 2012 taxes You establish that, taking into account all the facts and circumstances, it would be unfair to hold you liable for the understated or underpaid tax. Filing 2012 taxes See Factors for Determining Whether To Grant Equitable Relief, later. Filing 2012 taxes You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Filing 2012 taxes A fraudulent scheme includes a scheme to defraud the IRS or another third party, such as a creditor, former spouse, or business partner. Filing 2012 taxes 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 See Transfers of Property To Avoid Tax, earlier, under Separation of Liability Relief. Filing 2012 taxes You did not file or fail to file your return with the intent to commit fraud. Filing 2012 taxes The income tax liability from which you seek relief must be attributable to an item of the spouse (or former spouse) with whom you filed the joint return, unless one of the following exceptions applies: The item is attributable or partially attributable to you solely due to the operation of community property law. Filing 2012 taxes If you meet this exception, that item will be considered attributable to your spouse (or former spouse) for purposes of equitable relief. Filing 2012 taxes If the item is titled in your name, the item is presumed to be attributable to you. Filing 2012 taxes However, you can rebut this presumption based on the facts and circumstances. Filing 2012 taxes You did not know, and had no reason to know, that funds intended for the payment of tax were misappropriated by your spouse (or former spouse) for his or her benefit. Filing 2012 taxes If you meet this exception, the IRS will consider granting equitable relief although the underpaid tax may be attributable in part or in full to your item, and only to the extent the funds intended for payment were taken by your spouse (or former spouse). Filing 2012 taxes You establish that you were the victim of spousal abuse or domestic violence before signing the return, and that, as a result of the prior abuse, you did not challenge the treatment of any items on the return for fear of your spouse's (or former spouse's) retaliation. Filing 2012 taxes If you meet this exception, relief will be considered although the understated tax or underpaid tax may be attributable in part or in full to your item. Filing 2012 taxes Factors for Determining Whether To Grant Equitable Relief The IRS will consider all of the facts and circumstances in order to determine whether it is unfair to hold you responsible for the understated or underpaid tax. Filing 2012 taxes The following are examples of factors that the IRS will consider to determine whether to grant equitable relief. Filing 2012 taxes The IRS will consider all factors and weigh them appropriately. Filing 2012 taxes Relevant Factors The following are examples of factors that may be relevant to whether the IRS will grant equitable relief. Filing 2012 taxes Whether you are separated (whether legally or not) or divorced from your spouse. Filing 2012 taxes A temporary absence, such as an absence due to imprisonment, illness, business, vacation, military service, or education, is not considered separation for this purpose. Filing 2012 taxes A temporary absence is one where it is reasonable to assume that the absent spouse will return to the household, and the household or a substantially equivalent household is maintained in anticipation of the absent spouse's return. Filing 2012 taxes Whether you would suffer a significant economic hardship if relief is not granted. Filing 2012 taxes (In other words, you would not be able to pay your reasonable basic living expenses. Filing 2012 taxes ) Whether you have a legal obligation under a divorce decree or agreement to pay the tax. Filing 2012 taxes This factor will not weigh in favor of relief if you knew or had reason to know, when entering into the divorce decree or agreement, that your former spouse would not pay the income tax liability. Filing 2012 taxes Whether you received a significant benefit (beyond normal support) from the underpaid tax or item causing the understated tax. Filing 2012 taxes (For a definition of significant benefit, see Indications of Unfairness for Innocent Spouse Relief earlier. Filing 2012 taxes ) Whether you have made a good faith effort to comply with federal income tax laws for the tax year for which you are requesting relief or the following years. Filing 2012 taxes Whether you knew or had reason to know about the items causing the understated tax or that the tax would not be paid, as explained next. Filing 2012 taxes Knowledge or reason to know. Filing 2012 taxes   In the case of an underpaid tax, the IRS will consider whether you did not know and had no reason to know that your spouse (or former spouse) would not pay the income tax liability. Filing 2012 taxes   In the case of an income tax liability that arose from an understated tax, the IRS will consider whether you did not know and had no reason to know of the item causing the understated tax. Filing 2012 taxes Reason to know of the item giving rise to the understated tax will not be weighed more heavily than other factors. Filing 2012 taxes Actual knowledge of the item giving rise to the understated tax, however, is a strong factor weighing against relief. Filing 2012 taxes This strong factor may be overcome if the factors in favor of equitable relief are particularly compelling. Filing 2012 taxes Reason to know. Filing 2012 taxes   In determining whether you had reason to know, the IRS will consider your level of education, any deceit or evasiveness of your spouse (or former spouse), your degree of involvement in the activity generating the income tax liability, your involvement in business and household financial matters, your business or financial expertise, and any lavish or unusual expenditures compared with past spending levels. Filing 2012 taxes Example. Filing 2012 taxes You and your spouse filed a joint 2009 return. Filing 2012 taxes That return showed you owed $10,000. Filing 2012 taxes You had $5,000 of your own money and you took out a loan to pay the other $5,000. Filing 2012 taxes You gave 2 checks for $5,000 each to your spouse to pay the $10,000 liability. Filing 2012 taxes Without telling you, your spouse took the $5,000 loan and spent it on himself. Filing 2012 taxes You and your spouse were divorced in 2010. Filing 2012 taxes In addition, you had no knowledge or reason to know at the time you signed the return that the tax would not be paid. Filing 2012 taxes These facts indicate to the IRS that it may be unfair to hold you liable for the $5,000 underpaid tax. Filing 2012 taxes The IRS will consider these facts, together with all of the other facts and circumstances, to determine whether to grant you equitable relief from the $5,000 underpaid tax. Filing 2012 taxes Factors Weighing in Favor of Equitable Relief The following are examples of factors that will weigh in favor of equitable relief, but will not weigh against equitable relief. Filing 2012 taxes Whether your spouse (or former spouse) abused you. Filing 2012 taxes Whether you were in poor mental or physical health on the date you signed the return or at the time you requested relief. Filing 2012 taxes Refunds If you are granted relief, refunds are: Permitted under innocent spouse relief as explained later under Limit on Amount of Refund . Filing 2012 taxes Not permitted under separation of liability relief. Filing 2012 taxes Permitted in limited circumstances under equitable relief, as explained under Refunds Under Equitable Relief. Filing 2012 taxes Proof Required The IRS will only refund payments you made with your own money. Filing 2012 taxes However, you must provide proof that you made the payments with your own money. Filing 2012 taxes Examples of proof are a copy of your bank statement or a canceled check. Filing 2012 taxes No proof is required if your individual refund was used by the IRS to pay a tax you owed on a joint tax return for another year. Filing 2012 taxes Refunds Under Equitable Relief In the following situations, you are eligible to receive a refund of certain payments you made. Filing 2012 taxes Underpaid tax. Filing 2012 taxes   If you are granted relief for an underpaid tax, you are eligible for a refund of separate payments that you made after July 22, 1998. Filing 2012 taxes However, you are not eligible for refunds of payments made with the joint return, joint payments, or payments that your spouse (or former spouse) made. Filing 2012 taxes For example, withholding tax and estimated tax payments cannot be refunded because they are considered made with the joint return. Filing 2012 taxes   The amount of the refund is subject to the limit discussed later under Limit on Amount of Refund. Filing 2012 taxes Understated tax. Filing 2012 taxes   If you are granted relief for an understated tax, you are eligible for a refund of certain payments made under an installment agreement that you entered into with the IRS, if you have not defaulted on the installment agreement. Filing 2012 taxes You are not in default if the IRS did not issue you a notice of default or take any action to end the installment agreement. Filing 2012 taxes Only installment payments made after the date you filed Form 8857 are eligible for a refund. Filing 2012 taxes   The amount of the refund is subject to the limit discussed next. Filing 2012 taxes Limit on Amount of Refund The amount of your refund is limited. Filing 2012 taxes Read the following chart to find out the limit. Filing 2012 taxes IF you file Form 8857. Filing 2012 taxes . Filing 2012 taxes . Filing 2012 taxes THEN the refund cannot be more than. Filing 2012 taxes . Filing 2012 taxes . Filing 2012 taxes Within 3 years after filing your return The part of the tax paid within 3 years (plus any extension of time for filing your return) before you filed Form 8857. Filing 2012 taxes After the 3-year period, but within 2 years from the time you paid the tax The tax you paid within 2 years immediately before you filed Form 8857. Filing 2012 taxes Filled-in Form 8857 This part explains how Janie Boulder fills out Form 8857 to request innocent spouse relief. Filing 2012 taxes Janie and Joe Boulder filed a joint tax return for 2007. Filing 2012 taxes They claimed one dependency exemption for their son Michael. Filing 2012 taxes Their return was adjusted by the IRS because Joe did not report a $5,000 award he won that year. Filing 2012 taxes Janie did not know about the award when the return was filed. Filing 2012 taxes They agreed to the adjustment but could not pay the additional amount due of $815 ($650 tax + $165 penalty and interest). Filing 2012 taxes Janie and Joe were divorced on May 13, 2009. Filing 2012 taxes In February 2010, Janie filed her 2009 federal income tax return as head of household. Filing 2012 taxes She expected a refund of $1,203. Filing 2012 taxes In May 2010, she received a notice informing her that the IRS had offset her refund against the $815 owed on her joint 2007 income tax return and that she had a right to file Form 8857. Filing 2012 taxes Janie applies the conditions listed earlier under Innocent Spouse Relief to see if she qualifies for relief. Filing 2012 taxes Janie meets the first and second conditions because the joint tax return they filed has an understated tax due to Joe's erroneous item. Filing 2012 taxes Janie believes she meets the third condition. Filing 2012 taxes She did not know about the award and had no reason to know about it because of the secretive way Joe conducted his financial affairs. Filing 2012 taxes Janie believes she meets the fourth condition. Filing 2012 taxes She believes it would be unfair to be held liable for the tax because she did not benefit from the award. Filing 2012 taxes Joe spent it on personal items for his use only. Filing 2012 taxes Because Janie believes she qualifies for innocent spouse relief, she first completes Part I of Form 8857 to determine if she should file the form. Filing 2012 taxes In Part I, she makes all entries under the Tax Year 1 column because she is requesting relief for only one year. Filing 2012 taxes Part I Line 1. Filing 2012 taxes   She enters “2007” on line 1 because this is the tax year for which she is requesting relief. Filing 2012 taxes Line 2. Filing 2012 taxes   She checks the box because she wants a refund. Filing 2012 taxes Note. Filing 2012 taxes Because the IRS used her individual refund to pay the tax owed on the joint tax return, she does not need to provide proof of payment. Filing 2012 taxes Line 3. Filing 2012 taxes   She checks the “No” box because the IRS did not use her share of a joint refund to pay Joe's past-due debts. Filing 2012 taxes Line 4. Filing 2012 taxes   She checks the “Yes” box because she filed a joint tax return for tax year 2007. Filing 2012 taxes Line 5. Filing 2012 taxes   She skips this line because she checked the “Yes” box on line 4. Filing 2012 taxes Part II Line 6. Filing 2012 taxes   She enters her name, address, social security number, county, and best daytime phone number. Filing 2012 taxes Part III Line 7. Filing 2012 taxes   She enters Joe's name, address, social security number, and best daytime phone number. Filing 2012 taxes Line 8. Filing 2012 taxes   She checks the “divorced since” box and enters the date she was divorced as “05/13/2009. Filing 2012 taxes ” She attaches a copy of her entire divorce decree (not Illustrated) to the form. Filing 2012 taxes Line 9. Filing 2012 taxes   She checks the box for “High school diploma, equivalent, or less,” because she had completed high school when her 2007 joint tax return was filed. Filing 2012 taxes Line 10. Filing 2012 taxes   She checks the “No” box because she was not a victim of spousal abuse or domestic violence. Filing 2012 taxes Line 11. Filing 2012 taxes   She checks the “No” box because neither she nor Joe incurred any large expenses during the year for which she wants relief. Filing 2012 taxes Line 12. Filing 2012 taxes   She checks the “Yes” box because she signed the 2007 joint tax return. Filing 2012 taxes Line 13. Filing 2012 taxes   She checks the “No” box because she did not have a mental or physical condition when the return was filed and does not have one now. Filing 2012 taxes Part IV Line 14. Filing 2012 taxes   Because she was not involved in preparing the return, she checks the box, “You were not involved in preparing the returns. Filing 2012 taxes ” Line 15. Filing 2012 taxes   She checks the box, “You did not know anything was incorrect or missing” because she did not know that Joe had received a $5,000 award. Filing 2012 taxes She explains this in the space provided. Filing 2012 taxes Line 16. Filing 2012 taxes   She checks the box, “You knew that person had income” because she knew Joe had income from wages. Filing 2012 taxes She also lists Joe's income. Filing 2012 taxes Under “Type of Income” she enters “wages. Filing 2012 taxes ” Under “Who paid it to that person,” she enters the name of Joe's employer, “Allied. Filing 2012 taxes ” Under “Tax Year 1” she enters the amount of Joe's wages, “$40,000. Filing 2012 taxes ” Because she is only requesting relief for one tax year, she leaves the entry spaces for “Tax Year 2” and “Tax Year 3” blank. Filing 2012 taxes Line 17. Filing 2012 taxes   She checks the “No” box because she did not know any amount was owed to the IRS when the 2007 return was signed. Filing 2012 taxes Line 18. Filing 2012 taxes   She checks the “No” box because, when the return was signed, she was not having financial problems. Filing 2012 taxes Line 19. Filing 2012 taxes   She checks the box, “You were not involved in handling money for the household” because Joe handled all the money for the household. Filing 2012 taxes She provides additional information in the space provided. Filing 2012 taxes Line 20. Filing 2012 taxes   She checks the “No” box because Joe has never transferred money or property to her. Filing 2012 taxes Part V Line 21. Filing 2012 taxes   She enters the number “1” on both the line for “Adults” and the line for “Children” because her current household consists of herself and her son. Filing 2012 taxes Line 22. Filing 2012 taxes   She enters her average monthly income for her entire household. Filing 2012 taxes Line 23. Filing 2012 taxes   She lists her assets, which are $500 for the fair market value of a car, $450 in her checking account, and $100 in her savings account. Filing 2012 taxes Signing and mailing Form 8857. Filing 2012 taxes    Janie signs and dates the form. Filing 2012 taxes She attaches the copy of her divorce decree (not illustrated) required by line 8. Filing 2012 taxes Finally, she sends the form to the IRS address or fax number shown in the instructions for Form 8857. Filing 2012 taxes This image is too large to be displayed in the current screen. Filing 2012 taxes Please click the link to view the image. Filing 2012 taxes Boulder's filled-in Form 8857 page 1 This image is too large to be displayed in the current screen. Filing 2012 taxes Please click the link to view the image. Filing 2012 taxes Boulder's filled-in Form 8857 page 2 This image is too large to be displayed in the current screen. Filing 2012 taxes Please click the link to view the image. Filing 2012 taxes Boulder's filled-in Form 8857 page 3 This image is too large to be displayed in the current screen. Filing 2012 taxes Please click the link to view the image. Filing 2012 taxes Boulder's filled-in Form 8857 page 4 Flowcharts The following flowcharts provide a quick way for determining whether you may qualify for relief. Filing 2012 taxes But do not rely on these flowcharts alone. Filing 2012 taxes Also read the earlier discussions. Filing 2012 taxes Figure A. Filing 2012 taxes Do You Qualify for Innocent Spouse Relief? Please click here for the text description of the image. Filing 2012 taxes "Do You Qualify for Innocent Spouse Relief?" Figure B. Filing 2012 taxes Do You Qualify for Separation of Liability Relief? Please click here for the text description of the image. Filing 2012 taxes "Do You Qualify for Separation of Liability Relief?" Figure C. Filing 2012 taxes Do You Qualify for Equitable Relief? This image is too large to be displayed in the current screen. Filing 2012 taxes Please click the link to view the image. Filing 2012 taxes "Do You Qualify for Equitable Relief?" Prev  Up  Next   Home   More Online Publications