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Free Website To File State Taxes

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Free Website To File State Taxes

Free website to file state taxes Index A Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. Free website to file state taxes Aliens, nonresident, Withholding income taxes on the wages of nonresident alien employees. Free website to file state taxes , Withholding adjustment for nonresident alien employees. Free website to file state taxes Assistance (see Tax help) C COBRA premium assistance credit, Reminders COBRA Premium Assistance Credit, COBRA premium assistance credit. Free website to file state taxes Commodity wages, Commodity wages. Free website to file state taxes Crew leaders, Crew Leaders, 10. Free website to file state taxes Federal Unemployment (FUTA) Tax D Deposit Penalties, Deposit Penalties Deposit rules Electronic funds transfer, 7. Free website to file state taxes Depositing Taxes Lookback period, Lookback period. Free website to file state taxes Differential wage payments, Reminders Disregarded entities, Reminders E Electronic deposits, Electronic deposit requirement. Free website to file state taxes Electronic payment, Reminders Electronic reporting, Calendar Employee defined, 2. Free website to file state taxes Who Are Employees? Employer identification number (EIN), Employer identification number (EIN). Free website to file state taxes Employers of farmworkers, 2. Free website to file state taxes Who Are Employees? Exemption from withholding, Exemption from federal income tax withholding. Free website to file state taxes F Farmworkers Crew leaders, Crew Leaders Defined, 2. Free website to file state taxes Who Are Employees? Federal unemployment (FUTA) taxes, 10. Free website to file state taxes Federal Unemployment (FUTA) Tax Forms 843, Form 843. Free website to file state taxes 940, 10. Free website to file state taxes Federal Unemployment (FUTA) Tax 943, 8. Free website to file state taxes Form 943 943-X, Prior Year Adjustments I-9, Reminders W-2, Filing corrections to Forms W-2 and W-3. Free website to file state taxes W-4, Reminders, Form W-4. Free website to file state taxes W-4(SP), Reminders, Form W-4. Free website to file state taxes H H-2A visa holders, Compensation paid to H-2A visa holders. Free website to file state taxes Household employees Employment tax withholding, Household employees. Free website to file state taxes I Income tax withholding How to figure, How To Figure Federal Income Tax Withholding Percentage method, 13. Free website to file state taxes Federal Income Tax Withholding Methods Wage bracket method, 13. Free website to file state taxes Federal Income Tax Withholding Methods Who must withhold, 5. Free website to file state taxes Federal Income Tax Withholding Independent contractor, 2. Free website to file state taxes Who Are Employees? L Lookback period, Lookback period. Free website to file state taxes N Noncash wages, Commodity wages. Free website to file state taxes P Penalties, Deposit Penalties Prior year adjustments, Prior Year Adjustments Publications (see Tax help) Q Qualified subchapter S subsidiaries (QSubs), Reminders R Reconciling Forms W-2, W-3, and 943, 11. Free website to file state taxes Reconciling Wage Reporting Forms Reconciling wage reporting forms, 11. Free website to file state taxes Reconciling Wage Reporting Forms S Share farmers, Share farmers. Free website to file state taxes Social security and Medicare withholding, 4. Free website to file state taxes Social Security and Medicare Taxes Social security number (SSN), Social security number (SSN). Free website to file state taxes Spouses who own and operate a business together , Business Owned and Operated by Spouses Supplemental wages, Supplemental wages. Free website to file state taxes T Tax help, How To Get Tax Help Taxpayer identification number, 1. Free website to file state taxes Taxpayer Identification Numbers Trust fund recovery penalty, Trust fund recovery penalty. Free website to file state taxes TTY/TDD information, How To Get Tax Help W Withholding Income tax, 5. Free website to file state taxes Federal Income Tax Withholding Nonresident aliens, Withholding adjustment for nonresident alien employees. Free website to file state taxes Supplemental wages, Supplemental wages. Free website to file state taxes Prev  Up     Home   More Online Publications
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The Free Website To File State Taxes

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