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Free Online Federal Tax Filing 2012

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Free Online Federal Tax Filing 2012

Free online federal tax filing 2012 6. Free online federal tax filing 2012   Ingresos de Propinas Table of Contents Introduction Useful Items - You may want to see: Cómo Mantener un Registro Diario de PropinasRegistro electrónico de propinas. Free online federal tax filing 2012 Cómo Declarar las Propinas a su EmpleadorInforme electrónico de propinas. Free online federal tax filing 2012 Declaración final. Free online federal tax filing 2012 Cómo se Declaran las Propinas en la Declaración de Impuestos Asignación de Propinas Introduction Este capítulo es para empleados que reciben propinas. Free online federal tax filing 2012 Todas las propinas que usted reciba son ingresos y están sujetas al impuesto federal sobre los ingresos. Free online federal tax filing 2012 Tiene que incluir en el ingreso bruto todas las propinas que reciba directamente, propinas recibidas por medio de cargos a tarjetas de crédito o débito que le son entregadas por su empleador y su participación de todas las propinas recibidas de un fondo común u otro acuerdo de distribución de propinas. Free online federal tax filing 2012 El valor de las propinas que no son pagadas en efectivo, tales como boletos, pases u otros artículos de valor también son ingresos y están sujetos al impuesto. Free online federal tax filing 2012 La declaración correcta de los ingresos de propinas no es difícil. Free online federal tax filing 2012 Usted tiene que completar tres pasos: Mantener un registro diario de propinas. Free online federal tax filing 2012 Declarar sus propinas a su empleador. Free online federal tax filing 2012 Declarar todas sus propinas en su declaración de impuestos. Free online federal tax filing 2012  Este capítulo le explicará estos tres pasos y le ayudará a determinar cómo completar su declaración de impuestos si no ha realizado los dos primeros pasos. Free online federal tax filing 2012 Este capítulo también le mostrará cómo tratar las propinas asignadas. Free online federal tax filing 2012 Para información sobre acuerdos y programas especiales relacionados con las propinas, vea la Publicación 531, en inglés. Free online federal tax filing 2012 Useful Items - You may want to see: Publicación 531 Reporting Tip Income (Cómo declarar los ingresos de propinas), en inglés 1244-PR Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Patrono, en español 1244 Employee's Daily Record of Tips and Report to Employer (Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Empleador), en inglés Formularios (e Instrucciones) 4137 Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y Medicare sobre el ingreso de propinas no declaradas), en inglés 4070-PR Informe al Patrono de Propinas Recibidas por el(la) Empleado(a), disponible en español 4070 Employee's Report of Tips to Employer (Informe al Empleador de Propinas Recibidas por el(la) Empleado(a)), en inglés Cómo Mantener un Registro Diario de Propinas ¿Por qué mantener un registro diario de propinas?   Usted tiene que mantener un registro diario de propinas para que pueda: Declarar sus propinas correctamente a su empleador, Declarar sus propinas correctamente en su declaración de impuestos y Comprobar sus ingresos de propinas si se cuestiona su declaración. Free online federal tax filing 2012 Cómo mantener un registro diario de propinas. Free online federal tax filing 2012   Hay dos maneras de mantener un registro diario de propinas. Free online federal tax filing 2012 Puede optar por: Anotar la información sobre sus propinas en un diario de propinas o Mantener copias de documentos que comprueben sus propinas, tales como cuentas de restaurantes y recibos de cargos hechos a tarjetas de crédito o de débito. Free online federal tax filing 2012 Usted debe mantener su registro diario de propinas junto con su documentación tributaria u otra documentación personal. Free online federal tax filing 2012 Tiene que guardar su documentación por el tiempo en que sea importante para la aplicación de la ley tributaria federal. Free online federal tax filing 2012 Para información sobre cuánto tiempo debe guardar esta documentación, vea el tema titulado Cuánto Tiempo Debe Mantener Los Documentos , en el capítulo 1. Free online federal tax filing 2012    Si mantiene un registro de propinas, puede utilizar el Formulario 4070A-PR, Registro Diario de Propinas del(la) Empleado(a) (o el Formulario 4070-A, en inglés). Free online federal tax filing 2012 Para obtener el Formulario 4070A-PR (o el Formulario 4070-A), pídale al IRS o a su empleador la Publicación 1244-PR (o la Publicación 1244, en inglés). Free online federal tax filing 2012 Asimismo, la Publicación 1244-PR está disponible en el sitio web www. Free online federal tax filing 2012 irs. Free online federal tax filing 2012 gov/pub/irs-pdf/p1244pr. Free online federal tax filing 2012 pdf. Free online federal tax filing 2012 La Publicación 1244-PR (o la Publicación 1244, en inglés) contiene suficientes copias del Formulario 4070A-PR (o del Formulario 4070-A, en inglés) para un año. Free online federal tax filing 2012 Cada día, anote la información solicitada en el formulario. Free online federal tax filing 2012   Además de la información solicitada en el Formulario 4070A-PR, también es necesario que mantenga un registro u otra documentación de la fecha y el valor de toda propina que reciba que no sea en efectivo, tales como boletos, pases u otros artículos de valor. Free online federal tax filing 2012 Aunque no declara estas propinas a su empleador, tiene que declararlas en su declaración de impuestos. Free online federal tax filing 2012   Si no utiliza el Formulario 4070A-PR (o el Formulario 4070-A, en inglés), comience su registro escribiendo su nombre, el nombre de su empleador y el nombre del negocio o establecimiento donde trabaja si es distinto al nombre de su empleador. Free online federal tax filing 2012 Luego, cada día que trabaje, anote la fecha y la siguiente información: Propinas en efectivo que obtiene directamente de los clientes o de otros empleados. Free online federal tax filing 2012 Propinas de los clientes que pagan con tarjeta de crédito y de débito que su empleador le paga. Free online federal tax filing 2012 El valor de toda propina que haya recibido que no sea pagada en efectivo, tales como boletos, pases y otros artículos de valor. Free online federal tax filing 2012 La cantidad de propinas que usted le pagó a otros empleados a través de un fondo común u otro acuerdo de distribución de propinas y los nombres de los empleados a los cuales les pagó las propinas. Free online federal tax filing 2012 Registro electrónico de propinas. Free online federal tax filing 2012   Usted puede utilizar un sistema electrónico provisto por su empleador para mantener un registro de propinas diarias. Free online federal tax filing 2012 En tal caso, tiene que recibir y guardar una copia en papel de este registro. Free online federal tax filing 2012 Cargos por servicios. Free online federal tax filing 2012   No anote en su registro de propinas la cantidad de ningún cargo por servicios que su empleador añada a la cuenta de un cliente y que luego le pague a usted y que el empleador trate como salario de usted. Free online federal tax filing 2012 Los cargos de este tipo son parte de su salario, no son propinas. Free online federal tax filing 2012 Vea los ejemplos que se presentan a continuación. Free online federal tax filing 2012 Ejemplo 1. Free online federal tax filing 2012 El restaurante Buena Comida añade un cargo del 18% a la cuenta de grupos de 6 o más clientes. Free online federal tax filing 2012 Juanita forma parte de un grupo de 8 personas. Free online federal tax filing 2012 Además del costo de la comida y bebidas que se sirvieron a todos en el grupo de Juanita, la cuenta incluye un monto igual al 18% del costo de las mismas, el cual aparece en la línea para anotar propinas. Free online federal tax filing 2012 Dicho monto se incluye en el total de la cuenta. Free online federal tax filing 2012 Debido a que Juanita no tenía un derecho ilimitado de determinar el monto en la línea para anotar propinas, el cargo del 18% se considera un cargo por servicios. Free online federal tax filing 2012 No anote el cargo del 18% en su registro de propinas. Free online federal tax filing 2012 Los cargos por servicios que se le paguen son considerados salarios y no propinas. Free online federal tax filing 2012 Ejemplo 2. Free online federal tax filing 2012 El restaurante Buena Comida también incluye ejemplos de cálculos para las cantidades de propinas en la parte inferior de la cuenta para la comida y las bebidas servidas a los clientes. Free online federal tax filing 2012 En la parte inferior de la cuenta de David, debajo de la línea para la firma, se incluye una línea en blanco para anotar propinas, además de ejemplos de propinas calculadas en base al 15%, 18% y 20% de los costos de la comida y bebidas que le sirvieron. Free online federal tax filing 2012 Debido a que David tenía libertad para anotar cualquier cantidad en la línea para anotar propinas, o dejarla en blanco, cualquier cantidad que David anote se considera propina. Free online federal tax filing 2012 Cerciórese de incluir esta cantidad en su registro de propinas. Free online federal tax filing 2012 Cómo Declarar las Propinas a su Empleador ¿Por qué tiene que declarar sus propinas a su empleador?   Tiene que declarar sus propinas a su empleador para que: Éste pueda retenerle impuesto federal sobre el ingreso, impuestos del Seguro Social, impuestos de Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria, Éste pueda declarar la cantidad correcta de sus ganancias a la Administración del Seguro Social o a la Junta de la Jubilación Ferroviaria (lo cual afecta sus beneficios cuando se jubile o si queda incapacitado, o los beneficios de su familia cuando usted fallezca) y Usted pueda evitar la Multa por no declarar las propinas a su empleador (tema explicado más adelante). Free online federal tax filing 2012 Propinas que tiene que declarar a su empleador. Free online federal tax filing 2012   Declárele a su empleador solamente las propinas que reciba en efectivo, en cheques, tarjetas de débito y de crédito. Free online federal tax filing 2012   Si el total de las propinas que reciba de un trabajo en un mes determinado es menos de $20, no declare las propinas de ese mes a ese empleador. Free online federal tax filing 2012   Si recibe propinas conforme a un acuerdo para compartir propinas equitativamente, declare sólo las propinas que reciba y retenga. Free online federal tax filing 2012 No declare a su empleador ninguna parte de las propinas que reciba para luego entregárselas a otros empleados. Free online federal tax filing 2012 Sin embargo, tiene que declarar las propinas que reciba de otros empleados. Free online federal tax filing 2012    No declare a su empleador el valor de las propinas que no reciba en efectivo, tales como boletos o pases. Free online federal tax filing 2012 No se pagan impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria sobre estas propinas. Free online federal tax filing 2012 Cómo se declaran las propinas. Free online federal tax filing 2012    Si su empleador no le proporciona otro medio para declarar las propinas, puede usar el Formulario 4070-PR, en español (o el Formulario 4070, en inglés). Free online federal tax filing 2012 Escriba la información requerida en el formulario, incluya su firma y la fecha y entrégueselo a su empleador. Free online federal tax filing 2012 Si desea obtener copias del formulario para un año completo, comuníquese con el IRS o pídale a su empleador la Publicación 1244-PR (o la Publicación 1244, en inglés). Free online federal tax filing 2012   Si no usa el Formulario 4070-PR (o el Formulario 4070, en inglés), entréguele a su empleador un informe con la información siguiente: Su nombre, dirección y número de Seguro Social. Free online federal tax filing 2012 El nombre de su empleador, la dirección y el nombre del establecimiento (si es diferente al nombre del empleador). Free online federal tax filing 2012 El mes (o las fechas de cualquier período más corto) en el cual usted recibió propinas. Free online federal tax filing 2012 El total de propinas que se tienen que declarar para ese período. Free online federal tax filing 2012 Usted tiene que firmar y fechar el informe. Free online federal tax filing 2012 Cerciórese de guardar una copia junto con sus documentos tributarios u otros documentos personales. Free online federal tax filing 2012   Su empleador puede requerirle que declare sus propinas más de una vez al mes. Free online federal tax filing 2012 Sin embargo, el informe no puede abarcar un período mayor de un mes natural. Free online federal tax filing 2012 Informe electrónico de propinas. Free online federal tax filing 2012   Su empleador puede exigir que facilite su informe de propinas por medios electrónicos. Free online federal tax filing 2012 Cuándo debe declarar las propinas. Free online federal tax filing 2012   Entregue a su empleador el informe correspondiente a cada mes, a más tardar el día 10 del mes siguiente. Free online federal tax filing 2012 Si el día 10 cae en sábado, domingo o día feriado legal, entonces entréguele el informe a su empleador el próximo día siempre que no sea sábado, domingo o día feriado legal. Free online federal tax filing 2012 Ejemplo. Free online federal tax filing 2012 Tiene que declararle a su empleador la cantidad de propinas que recibió en septiembre del año 2014 a más tardar el día 10 de octubre de 2014. Free online federal tax filing 2012 Declaración final. Free online federal tax filing 2012   Si deja de trabajar durante el mes, puede declarar las propinas recibidas cuando termine su empleo. Free online federal tax filing 2012 Multa por no declarar las propinas. Free online federal tax filing 2012   Si no le declara a su empleador las propinas que recibió, tal como se requiere, puede estar sujeto a que se le imponga una multa equivalente al 50% de los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria que adeude sobre las propinas que no declaró. Free online federal tax filing 2012 (Para información sobre estos impuestos, vea Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos, más adelante). Free online federal tax filing 2012 La cantidad de la multa que se impone es adicional a los impuestos que adeude. Free online federal tax filing 2012   Puede evitar que esta multa le sea impuesta si puede demostrar que existe causa razonable por la cual no le declaró las propinas a su empleador. Free online federal tax filing 2012 Para hacerlo, adjunte un documento escrito a su declaración de impuestos explicando la razón por la cual no declaró la cantidad de propinas que recibió. Free online federal tax filing 2012 Entrega de dinero al empleador para el pago de los impuestos. Free online federal tax filing 2012   Es posible que lo que gana normalmente no sea suficiente para que su empleador le retenga todos los impuestos que adeude sobre su salario normal más las propinas que recibe. Free online federal tax filing 2012 Si esto ocurre, puede entregarle dinero a su empleador hasta el cierre del año natural para pagar el resto de los impuestos. Free online federal tax filing 2012   Si no le entrega dinero suficiente a su empleador, el mismo aplicará su salario normal y todo dinero que usted le entregue para los impuestos, en el orden siguiente: Todos los impuestos sobre su salario normal. Free online federal tax filing 2012 Los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria sobre las propinas que declaró. Free online federal tax filing 2012 Los impuestos federales, estatales y locales sobre los ingresos sobre las propinas que declaró. Free online federal tax filing 2012    Su empleador puede descontar de su próximo salario todo impuesto que quede pendiente. Free online federal tax filing 2012 Si al final del año aún no se le han retenido suficientes impuestos, usted puede estar sujeto a una multa por pago insuficiente de impuestos estimados. Free online federal tax filing 2012 Vea la Publicación 505, Tax Withholding and Estimated Tax (Retención de impuestos e impuesto estimado), en inglés, para más información. Free online federal tax filing 2012    Impuestos no recaudados. Free online federal tax filing 2012 Usted tiene que informar en su declaración de impuestos todo impuesto del Seguro Social y Medicare o impuestos de la jubilación ferroviaria que no se recaudaron al final del año 2013. Free online federal tax filing 2012 Estos impuestos no recaudados aparecerán en su Formulario W-2 del año 2013. Free online federal tax filing 2012 Vea el tema titulado Cómo se declaran los impuestos no recaudados del Seguro Social, Medicare o impuesto de la jubilación ferroviaria sobre propinas declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos, a continuación. Free online federal tax filing 2012 Cómo se Declaran las Propinas en la Declaración de Impuestos Cómo se declaran las propinas. Free online federal tax filing 2012    Declare las propinas que recibió junto con su salario en la línea 7 del Formulario 1040, la línea 7 del Formulario 1040A o en la línea 1 del Formulario 1040EZ. Free online federal tax filing 2012 Qué propinas se tienen que declarar. Free online federal tax filing 2012   Usted tiene que informar en su declaración de impuestos todas las propinas que recibió en 2013. Free online federal tax filing 2012 Incluya las que recibió en efectivo y las que no fueron en efectivo. Free online federal tax filing 2012 Toda propina que usted haya declarado en 2013 a su empleador está incluida en los salarios que aparecen en el recuadro 1 de su Formulario W-2. Free online federal tax filing 2012 Sume a la cantidad del recuadro 1 solamente las propinas que usted no le declaró a su empleador. Free online federal tax filing 2012    Si recibió $20 o más en propinas en efectivo o cargadas a tarjetas de crédito o débito en un mes y no las declaró a su empleador, vea más adelante el tema titulado Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador . Free online federal tax filing 2012    Si usted no llevó un registro diario de las propinas que recibió, tal como se requiere, y aparece una cantidad en el recuadro 8 del Formulario W-2, vea más adelante la sección titulada Asignación de Propinas . Free online federal tax filing 2012   Si usted llevó un registro diario y declaró a su empleador todas las propinas que recibió, tal como se requiere conforme a las reglas explicadas anteriormente, añada a la cantidad que aparece en el recuadro 1 de su Formulario W-2 las siguientes propinas: Las propinas que recibió tanto en efectivo como cargadas a tarjetas de crédito o débito que fueron menos de $20 en un mes cualquiera. Free online federal tax filing 2012 El valor de las propinas que no recibió en efectivo, tales como boletos, pases u otros artículos de valor. Free online federal tax filing 2012 Ejemplo. Free online federal tax filing 2012 Mariano Almendares comenzó a trabajar en el Restaurante Océano Azul (su único empleador en el año 2013) el día 30 de junio y recibió $10,000 en salarios durante el año. Free online federal tax filing 2012 Mariano llevó un registro diario de las propinas que recibió durante el año, el cual muestra que en junio recibió $18 en propinas y en el resto del año recibió $7,000 en propinas. Free online federal tax filing 2012 Al Sr. Free online federal tax filing 2012 Almendares no se le requirió declararle a su empleador las propinas que recibió en junio, pero sí le declaró todas las propinas que recibió durante el resto del año, tal como se requiere. Free online federal tax filing 2012 El Formulario W-2 que el Sr. Free online federal tax filing 2012 Almendares recibió del Restaurante Océano Azul muestra $17,000 ($10,000 de salario más $7,000 de propinas declaradas) en el recuadro 1. Free online federal tax filing 2012 El Sr. Free online federal tax filing 2012 Almendares añade a esa cantidad los $18 de propinas que no le declaró al empleador y declara $17,018 como salario en su declaración de impuestos. Free online federal tax filing 2012 Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador. Free online federal tax filing 2012    Si en un mes recibió $20 o más en propinas en efectivo o cargadas a tarjetas de crédito o débito en algún empleo y no declaró todas esas propinas a su empleador, tiene que declarar como impuesto adicional los impuestos del Seguro Social, Medicare e Impuesto Adicional del Medicare sobre las propinas que no declaró a su empleador. Free online federal tax filing 2012 Para declarar estos impuestos, tiene que presentar una declaración aunque de otro modo no tuviera que presentarla. Free online federal tax filing 2012 Para hacerlo, tiene que usar el Formulario 1040. Free online federal tax filing 2012 (No puede presentar el Formulario 1040EZ ni el Formulario 1040A). Free online federal tax filing 2012    Use el Formulario 4137, Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y de Medicare sobre el ingreso de propinas no declaradas), en inglés, para calcular los impuestos al Seguro Social y al Medicare. Free online federal tax filing 2012 Anote el impuesto en su declaración como se indica y adjunte el Formulario 4137 debidamente completado a la misma. Free online federal tax filing 2012 Use el Formulario 8959, en inglés, para calcular el Impuesto Adicional del Medicare. Free online federal tax filing 2012    Si usted está sujeto a la Railroad Retirement Tax Act (Ley Tributaria para la Jubilación Ferroviaria), no puede utilizar el Formulario 4137 para pagar el impuesto para la jubilación ferroviaria sobre propinas no declaradas. Free online federal tax filing 2012 Para obtener crédito para la jubilación ferroviaria, tiene que declarar sus propinas a su empleador. Free online federal tax filing 2012 Cómo se declaran los impuestos no recaudados del Seguro Social, Medicare o impuesto de la jubilación ferroviaria sobre propinas declaradas a su empleador. Free online federal tax filing 2012   Usted podría tener impuestos sin recaudar si su salario normal no es suficiente para que su empleador retenga todos los impuestos adeudados y si no le dio a su empleador dinero suficiente para pagar el resto de los impuestos. Free online federal tax filing 2012 Para más información, vea Entrega de dinero al empleador para el pago de los impuestos , bajo Cómo Declarar las Propinas a su Empleador, anteriormente. Free online federal tax filing 2012   Si su empleador no pudo recaudar todos los impuestos al Seguro Social y al Medicare o impuesto de la jubilación ferroviaria que usted adeuda sobre propinas declaradas para 2013, los impuestos por recaudar se mostrarán en el recuadro 12 del Formulario W-2 (códigos A y B). Free online federal tax filing 2012 Tiene que declarar estas cantidades como impuesto adicional en su declaración. Free online federal tax filing 2012 A diferencia de la parte no recaudada del impuesto regular al Medicare (1. Free online federal tax filing 2012 45%), el Impuesto Adicional del Medicare no recaudado no se declara en el recuadro 12 del Formulario W-2 con el código B. Free online federal tax filing 2012    Para declarar estos impuestos no recaudados, tiene que presentar una declaración aunque no tuviera que presentarla de otro modo. Free online federal tax filing 2012 Tiene que declarar estos impuestos en la línea 60 del Formulario 1040. Free online federal tax filing 2012 Vea las instrucciones para la línea 60 del Formulario 1040, disponibles en inglés. Free online federal tax filing 2012 (No puede presentar el Formulario 1040EZ ni el Formulario 1040A). Free online federal tax filing 2012 Asignación de Propinas Si su empleador le asignó propinas, las mismas aparecen por separado en el recuadro 8 de su Formulario W-2. Free online federal tax filing 2012 Estas propinas no están incluidas en el recuadro 1 con sus salarios y propinas declaradas. Free online federal tax filing 2012 Si el recuadro 8 está en blanco, lo que se explica en esta sección no es aplicable en su caso. Free online federal tax filing 2012 ¿Qué son propinas asignadas?   Éstas son propinas que su empleador le asignó, además de las que usted le declaró para el año. Free online federal tax filing 2012 Su empleador habrá hecho esto únicamente si: Usted trabajó en un establecimiento (restaurante, bar o negocio similar) que tiene que asignar las propinas a los empleados y La cantidad de propinas que declaró a su empleador fue menos de su parte del 8% de las ventas de comidas y bebidas del establecimiento donde usted trabajó. Free online federal tax filing 2012 De las propinas asignadas, no se retienen impuestos sobre los ingresos, Seguro Social, Medicare, Impuesto Adicional del Medicare ni impuestos de la jubilación ferroviaria. Free online federal tax filing 2012 ¿Cómo se calcula su asignación de propinas?   Las propinas que se le asignan a usted son su parte de una cantidad calculada restando las propinas declaradas de todos los empleados del 8% (u otra tasa más baja aprobada) de las ventas de comida y bebida (que no sean ventas de comida para llevar por los clientes o ventas con un cargo por servicio del 10% o más). Free online federal tax filing 2012 Su parte de esa cantidad fue calculada utilizando un método provisto por un acuerdo laboral entre empleador y empleado o por un método provisto por los reglamentos del IRS basado en las ventas hechas o las horas trabajadas por los empleados. Free online federal tax filing 2012 Para más información sobre el método de asignación exacto utilizado, consulte a su empleador. Free online federal tax filing 2012 ¿Tiene que incluir en la declaración sus propinas asignadas?   Tiene que incluir en la declaración de impuestos todas las propinas que recibió en 2013, incluyendo las propinas pagadas en efectivo como las no pagadas en efectivo. Free online federal tax filing 2012 Todas las propinas que usted haya declarado en 2013 a su empleador están incluidas en los salarios que aparecen en el recuadro 1 de su Formulario W-2. Free online federal tax filing 2012 Sume a la cantidad del recuadro 1 solamente las propinas que usted no le declaró a su empleador. Free online federal tax filing 2012 Esto tiene que incluir toda propina asignada mostrada en el recuadro 8 de su(s) Formulario(s) W-2, a menos que tenga registros confiables que muestren que recibió menos propinas en el año que las cifras asignadas. Free online federal tax filing 2012   Vea los temas titulados Qué propinas se tienen que declarar , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos y Cómo Mantener un Registro Diario de Propinas , anteriormente. Free online federal tax filing 2012 Cómo declarar las propinas asignadas. Free online federal tax filing 2012   Declare la cantidad en el recuadro 1 y las propinas asignadas en el recuadro 8 de su(s) Formulario(s) W-2 como salario en la línea 7 del Formulario 1040, en la línea 8 del Formulario 1040NR o en la línea 3 del Formulario 1040NR-EZ. Free online federal tax filing 2012 (No puede presentar el Formulario 1040A ni el Formulario 1040EZ cuando se tienen propinas asignadas). Free online federal tax filing 2012    Debido a que los impuestos del Seguro Social, Medicare o Impuesto Adicional del Medicare no fueron retenidos de las propinas asignadas, tiene que declararlos como impuestos adicionales en su declaración. Free online federal tax filing 2012 Complete el Formulario 4137 e incluya las propinas asignadas en la línea 1 del formulario. Free online federal tax filing 2012 Vea Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos. Free online federal tax filing 2012 Prev  Up  Next   Home   More Online Publications
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Affordable Care Act

The 2010 Affordable Care Act puts in place comprehensive health insurance reforms that will roll out over several years. Most changes will take effect by 2014; a timeline of the provisions is available. The law is intended to lower health care costs, provide more health care choices, and enhance the quality of health care for all Americans. Major provisions affecting consumers include:

  • Coverage for seniors who hit the Medicare Prescription Drug "Donut Hole," including a rebate for those who reach the gap in drug coverage;
  • Expanded coverage for young adults, allowing them to stay on their parents' plan until they turn 26 years old;
  • Small-business tax credits to help these companies provide insurance coverage to their workers; and
  • Providing access to insurance for uninsured Americans with pre-existing conditions.

For more information about the new law, go to healthcare.gov.

Group Policies

Many consumers have health care coverage from their employer. Others have medical care paid through a government program such as Medicare, Medicaid, or the Veterans Administration.

If you have lost your group coverage from an employer as the result of unemployment, death, divorce, or loss of "dependent child" status, you may be able to continue your coverage temporarily under the Consolidated Omnibus Budget Reconciliation Act (COBRA). You, not the employer, pay for this coverage. When one of these events occurs, you must be given at least 60 days to decide whether you wish to purchase the coverage.

Some states offer an insurance pool to residents who are unable to obtain coverage because of a health condition. To find out if a pool is available in your state, check with your state department of insurance

Medicare and Medicaid

There are also health insurance programs for people who are seniors, disabled, or have low incomes.

  • Medicaid provides health insurance for people with low incomes, children, and pregnant women. Eligibility is determined by your state.
  • Medicare provides health insurance for people who are 65 years or older, some younger people with disabilities, and those with kidney failure.

Most states also offer free or low-cost coverage for children who do not have health insurance. Visit insurekidsnow.gov or call 1-877-KIDS-NOW (543-7669) for more information.

Healthcare Plans

When purchasing health insurance, your choices will typically fall into one of three categories:

  • Traditional fee-for-service health insurance plans are usually the most expensive choice. But they offer you the most flexibility when choosing healthcare providers.
  • Health Maintenance Organizations (HMOs) offer lower co-payments and cover the costs of more preventative care, but your choice of healthcare providers is limited. The National Committee for Quality Assurance evaluates and accredits HMOs. You can find out whether one is accredited in your state by calling 1-888-275-7585. You can also get this information as well as report cards on HMOs.
  • Preferred Provider Organizations (PPOs) offer lower co-payments like HMOs but give you more flexibility when selecting a provider. A PPO gives you a list of providers you can choose from.

WARNING: If you go outside the HMO or PPO network of providers, you may have to pay a portion or all of the costs.

When choosing among different health care plans, you'll need to read the fine print and ask lots of questions, such as:

  • Do I have the right to go to any doctor, hospital, clinic or pharmacy I choose?
  • Are specialists such as eye doctors and dentists covered?
  • Does the plan cover special conditions or treatments such as pregnancy, psychiatric care and physical therapy?
  • Does the plan cover home care or nursing home care?
  • Will the plan cover all medications my physician might prescribe?
  • What are the deductibles? Are there any co-payments?
  • What is the most I will have to pay out of my own pocket to cover expenses?
  • If there is a dispute about a bill or service, how is it handled? In some plans, you may be required to have a third-party decide how to settle the problem.

Appealing Health Insurance Claims

If your health insurer has denied coverage for medical care you received you have a right to appeal the claim and ask that the company reverse that decision. You can be your own health care advocate. Here's what you can do:

Step 1: Review your policy and explanation of benefits.
Step 2: Contact your insurer and keep detailed records of your contacts (copies of letters, time and date of conversations).
Step 3: Request documentation from your doctor or employer to support your case.
Step 4: Write a formal complaint letter explaining what care was denied and why you are appealing through use of the company's internal review process.
Step 5: If the internal appeal is not granted through step 4, file a claim with your state's insurance department.

The Free Online Federal Tax Filing 2012

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