File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

H&r Block Online

Free State Tax FilingForm 1040ez 2012Taxact 2006 Free DownloadWhere Can I File My 2010 Taxes For FreeStudents Filing Taxes 2013Irs Tax Tables 1040ezOnline Ez Form1040 NrIncome Tax Software1040ez Fillable FormIrse FileTaxact Com 20112012income Tax1040 VH&r Block FreeForm 1040Hr Block Free File2011 Tax 1040 EzWhere Can I File My 2012 Taxes Online2010 Tax Returns1040 Ez Forms 2014Taxact 2011 Free DownloadAmended Tax ReturnTax CutHow To Do A Tax Amendment2011 Tax Form 1040ez1040 Ez FormFile Free State TaxesWww Freetaxhelp ComEfile For 2012Federal 1040ez OnlineTax Returns 2011Mypay DfasIrs Forms 1040ez InstructionsI Need To Efile My 2011 Taxes2013 Federal Tax Form 1040ezIrs Gov 2012 Tax FormsE-file State TaxesPrior Year TaxesHow To File 2010 Tax Returns

H&r Block Online

H&r block online Publication 54 - Additional Material Questions and AnswersThis section answers tax- related questions commonly asked by taxpayers living abroad. H&r block online 1. H&r block online Filing Requirements—Where, When, and How . H&r block online 1) When are U. H&r block online S. H&r block online income tax returns due? . H&r block online 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. H&r block online How can I secure an extension of time to file my return, when should I file my return, and what forms are required? . H&r block online 3) My entire income qualifies for the foreign earned income exclusion. H&r block online Must I file a tax return? . H&r block online 4) I was sent abroad by my company in November of last year. H&r block online I plan to secure an extension of time on Form 2350 to file my tax return for last year because I expect to qualify for the foreign earned income exclusion under the physical presence test. H&r block online However, if my company recalls me to the United States before the end of the qualifying period and I find I will not qualify for the exclusion, how and when should I file my return? . H&r block online 5) I am a U. H&r block online S. H&r block online citizen and have no taxable income from the United States, but I have substantial income from a foreign source. H&r block online Am I required to file a U. H&r block online S. H&r block online income tax return? . H&r block online 6) I am a U. H&r block online S. H&r block online citizen who has retired, and I expect to remain in a foreign country. H&r block online Do I have any further U. H&r block online S. H&r block online tax obligations? . H&r block online 7) I have been a bona fide resident of a foreign country for over 5 years. H&r block online Is it necessary for me to pay estimated tax? . H&r block online 8) Will a check payable in foreign currency be acceptable in payment of my U. H&r block online S. H&r block online tax? . H&r block online 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. H&r block online Must I file a separate Form 2555 (or Form 2555-EZ) with each return? . H&r block online 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? . H&r block online 11) On Form 2350, Application for Extension of Time To File U. H&r block online S. H&r block online Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. H&r block online If I qualify under the bona fide residence test, can I file my return on that basis? . H&r block online 12) I am a U. H&r block online S. H&r block online citizen who worked in the United States for 6 months last year. H&r block online I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. H&r block online Should I file a return and pay tax on the income earned in the United States during the first 6 months and then, when I qualify, file another return covering the last 6 months of the year? . H&r block online 13) I am a U. H&r block online S. H&r block online citizen. H&r block online I have lived abroad for a number of years and recently realized that I should have been filing U. H&r block online S. H&r block online income tax returns. H&r block online How do I correct this oversight in not having filed returns for these years? . H&r block online 14) In 2008, I qualified to exclude my foreign earned income, but I did not claim this exclusion on the return I filed in 2009. H&r block online I paid all outstanding taxes with the return. H&r block online Can I file a claim for refund now? . H&r block online 1) When are U. H&r block online S. H&r block online income tax returns due? Generally, for calendar year taxpayers, U. H&r block online S. H&r block online income tax returns are due on April 15. H&r block online If you are a U. H&r block online S. H&r block online citizen or resident and both your tax home and your abode are outside the United States and Puerto Rico on the regular due date, an automatic extension is granted to June 15 for filing the return. H&r block online Interest will be charged on any tax due, as shown on the return, from April 15. H&r block online a) You should file Form 2350 by the due date of your return to request an extension of time to file. H&r block online Form 2350 is a special form for those U. H&r block online S. H&r block online citizens or residents abroad who expect to qualify for the foreign earned income exclusion or the housing exclusion or deduction under either the bona fide residence test or physical presence test and would like to have an extension of time to delay filing until after they have qualified. H&r block online b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. H&r block online c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). H&r block online Generally, yes. H&r block online Every U. H&r block online S. H&r block online citizen or resident who receives income must file a U. H&r block online S. H&r block online income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. H&r block online The income levels for filing purposes are discussed under Filing Requirements in chapter 1. H&r block online If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. H&r block online Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. H&r block online You must report your worldwide income on the return. H&r block online If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. H&r block online S. H&r block online income tax. H&r block online However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. H&r block online Yes. H&r block online All U. H&r block online S. H&r block online citizens and resident aliens are subject to U. H&r block online S. H&r block online tax on their worldwide income. H&r block online If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. H&r block online S. H&r block online income tax liability for the foreign taxes paid. H&r block online Form 1116 is used to figure the allowable credit. H&r block online Your U. H&r block online S. H&r block online tax obligation on your income is the same as that of a retired person living in the United States. H&r block online (See the discussion on filing requirements in chapter 1 of this publication. H&r block online ) U. H&r block online S. H&r block online taxpayers overseas have the same requirements for paying estimated tax as those in the United States. H&r block online See the discussion under Estimated Tax in chapter 1. H&r block online Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. H&r block online S. H&r block online taxation. H&r block online Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. H&r block online The first installment of estimated tax is due on April 15 of the year for which the income is earned. H&r block online Generally, only U. H&r block online S. H&r block online currency is acceptable for payment of income tax. H&r block online However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. H&r block online Yes. H&r block online A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. H&r block online No. H&r block online The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. H&r block online Yes. H&r block online You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. H&r block online You are not bound by the test indicated in the application for extension of time. H&r block online You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. H&r block online If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. H&r block online No. H&r block online You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. H&r block online After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. H&r block online b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. H&r block online This allows you to file only once and saves you from paying the tax and waiting for a refund. H&r block online However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. H&r block online If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. H&r block online File the late returns as soon as possible, stating your reason for filing late. H&r block online For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. H&r block online It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. H&r block online A return filed before the due date is considered filed on the due date. H&r block online . H&r block online 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. H&r block online How can I secure an extension of time to file my return, when should I file my return, and what forms are required? a) You should file Form 2350 by the due date of your return to request an extension of time to file. H&r block online Form 2350 is a special form for those U. H&r block online S. H&r block online citizens or residents abroad who expect to qualify for the foreign earned income exclusion or the housing exclusion or deduction under either the bona fide residence test or physical presence test and would like to have an extension of time to delay filing until after they have qualified. H&r block online b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. H&r block online c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). H&r block online Generally, yes. H&r block online Every U. H&r block online S. H&r block online citizen or resident who receives income must file a U. H&r block online S. H&r block online income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. H&r block online The income levels for filing purposes are discussed under Filing Requirements in chapter 1. H&r block online If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. H&r block online Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. H&r block online You must report your worldwide income on the return. H&r block online If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. H&r block online S. H&r block online income tax. H&r block online However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. H&r block online Yes. H&r block online All U. H&r block online S. H&r block online citizens and resident aliens are subject to U. H&r block online S. H&r block online tax on their worldwide income. H&r block online If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. H&r block online S. H&r block online income tax liability for the foreign taxes paid. H&r block online Form 1116 is used to figure the allowable credit. H&r block online Your U. H&r block online S. H&r block online tax obligation on your income is the same as that of a retired person living in the United States. H&r block online (See the discussion on filing requirements in chapter 1 of this publication. H&r block online ) U. H&r block online S. H&r block online taxpayers overseas have the same requirements for paying estimated tax as those in the United States. H&r block online See the discussion under Estimated Tax in chapter 1. H&r block online Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. H&r block online S. H&r block online taxation. H&r block online Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. H&r block online The first installment of estimated tax is due on April 15 of the year for which the income is earned. H&r block online Generally, only U. H&r block online S. H&r block online currency is acceptable for payment of income tax. H&r block online However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. H&r block online Yes. H&r block online A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. H&r block online No. H&r block online The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. H&r block online Yes. H&r block online You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. H&r block online You are not bound by the test indicated in the application for extension of time. H&r block online You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. H&r block online If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. H&r block online No. H&r block online You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. H&r block online After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. H&r block online b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. H&r block online This allows you to file only once and saves you from paying the tax and waiting for a refund. H&r block online However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. H&r block online If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. H&r block online File the late returns as soon as possible, stating your reason for filing late. H&r block online For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. H&r block online It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. H&r block online A return filed before the due date is considered filed on the due date. H&r block online . H&r block online 3) My entire income qualifies for the foreign earned income exclusion. H&r block online Must I file a tax return? Generally, yes. H&r block online Every U. H&r block online S. H&r block online citizen or resident who receives income must file a U. H&r block online S. H&r block online income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. H&r block online The income levels for filing purposes are discussed under Filing Requirements in chapter 1. H&r block online If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. H&r block online Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. H&r block online You must report your worldwide income on the return. H&r block online If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. H&r block online S. H&r block online income tax. H&r block online However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. H&r block online Yes. H&r block online All U. H&r block online S. H&r block online citizens and resident aliens are subject to U. H&r block online S. H&r block online tax on their worldwide income. H&r block online If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. H&r block online S. H&r block online income tax liability for the foreign taxes paid. H&r block online Form 1116 is used to figure the allowable credit. H&r block online Your U. H&r block online S. H&r block online tax obligation on your income is the same as that of a retired person living in the United States. H&r block online (See the discussion on filing requirements in chapter 1 of this publication. H&r block online ) U. H&r block online S. H&r block online taxpayers overseas have the same requirements for paying estimated tax as those in the United States. H&r block online See the discussion under Estimated Tax in chapter 1. H&r block online Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. H&r block online S. H&r block online taxation. H&r block online Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. H&r block online The first installment of estimated tax is due on April 15 of the year for which the income is earned. H&r block online Generally, only U. H&r block online S. H&r block online currency is acceptable for payment of income tax. H&r block online However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. H&r block online Yes. H&r block online A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. H&r block online No. H&r block online The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. H&r block online Yes. H&r block online You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. H&r block online You are not bound by the test indicated in the application for extension of time. H&r block online You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. H&r block online If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. H&r block online No. H&r block online You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. H&r block online After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. H&r block online b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. H&r block online This allows you to file only once and saves you from paying the tax and waiting for a refund. H&r block online However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. H&r block online If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. H&r block online File the late returns as soon as possible, stating your reason for filing late. H&r block online For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. H&r block online It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. H&r block online A return filed before the due date is considered filed on the due date. H&r block online . H&r block online 4) I was sent abroad by my company in November of last year. H&r block online I plan to secure an extension of time on Form 2350 to file my tax return for last year because I expect to qualify for the foreign earned income exclusion under the physical presence test. H&r block online However, if my company recalls me to the United States before the end of the qualifying period and I find I will not qualify for the exclusion, how and when should I file my return? If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. H&r block online Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. H&r block online You must report your worldwide income on the return. H&r block online If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. H&r block online S. H&r block online income tax. H&r block online However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. H&r block online Yes. H&r block online All U. H&r block online S. H&r block online citizens and resident aliens are subject to U. H&r block online S. H&r block online tax on their worldwide income. H&r block online If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. H&r block online S. H&r block online income tax liability for the foreign taxes paid. H&r block online Form 1116 is used to figure the allowable credit. H&r block online Your U. H&r block online S. H&r block online tax obligation on your income is the same as that of a retired person living in the United States. H&r block online (See the discussion on filing requirements in chapter 1 of this publication. H&r block online ) U. H&r block online S. H&r block online taxpayers overseas have the same requirements for paying estimated tax as those in the United States. H&r block online See the discussion under Estimated Tax in chapter 1. H&r block online Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. H&r block online S. H&r block online taxation. H&r block online Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. H&r block online The first installment of estimated tax is due on April 15 of the year for which the income is earned. H&r block online Generally, only U. H&r block online S. H&r block online currency is acceptable for payment of income tax. H&r block online However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. H&r block online Yes. H&r block online A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. H&r block online No. H&r block online The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. H&r block online Yes. H&r block online You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. H&r block online You are not bound by the test indicated in the application for extension of time. H&r block online You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. H&r block online If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. H&r block online No. H&r block online You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. H&r block online After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. H&r block online b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. H&r block online This allows you to file only once and saves you from paying the tax and waiting for a refund. H&r block online However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. H&r block online If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. H&r block online File the late returns as soon as possible, stating your reason for filing late. H&r block online For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. H&r block online It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. H&r block online A return filed before the due date is considered filed on the due date. H&r block online . H&r block online 5) I am a U. H&r block online S. H&r block online citizen and have no taxable income from the United States, but I have substantial income from a foreign source. H&r block online Am I required to file a U. H&r block online S. H&r block online income tax return? Yes. H&r block online All U. H&r block online S. H&r block online citizens and resident aliens are subject to U. H&r block online S. H&r block online tax on their worldwide income. H&r block online If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. H&r block online S. H&r block online income tax liability for the foreign taxes paid. H&r block online Form 1116 is used to figure the allowable credit. H&r block online Your U. H&r block online S. H&r block online tax obligation on your income is the same as that of a retired person living in the United States. H&r block online (See the discussion on filing requirements in chapter 1 of this publication. H&r block online ) U. H&r block online S. H&r block online taxpayers overseas have the same requirements for paying estimated tax as those in the United States. H&r block online See the discussion under Estimated Tax in chapter 1. H&r block online Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. H&r block online S. H&r block online taxation. H&r block online Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. H&r block online The first installment of estimated tax is due on April 15 of the year for which the income is earned. H&r block online Generally, only U. H&r block online S. H&r block online currency is acceptable for payment of income tax. H&r block online However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. H&r block online Yes. H&r block online A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. H&r block online No. H&r block online The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. H&r block online Yes. H&r block online You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. H&r block online You are not bound by the test indicated in the application for extension of time. H&r block online You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. H&r block online If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. H&r block online No. H&r block online You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. H&r block online After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. H&r block online b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. H&r block online This allows you to file only once and saves you from paying the tax and waiting for a refund. H&r block online However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. H&r block online If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. H&r block online File the late returns as soon as possible, stating your reason for filing late. H&r block online For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. H&r block online It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. H&r block online A return filed before the due date is considered filed on the due date. H&r block online . H&r block online 6) I am a U. H&r block online S. H&r block online citizen who has retired, and I expect to remain in a foreign country. H&r block online Do I have any further U. H&r block online S. H&r block online tax obligations? Your U. H&r block online S. H&r block online tax obligation on your income is the same as that of a retired person living in the United States. H&r block online (See the discussion on filing requirements in chapter 1 of this publication. H&r block online ) U. H&r block online S. H&r block online taxpayers overseas have the same requirements for paying estimated tax as those in the United States. H&r block online See the discussion under Estimated Tax in chapter 1. H&r block online Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. H&r block online S. H&r block online taxation. H&r block online Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. H&r block online The first installment of estimated tax is due on April 15 of the year for which the income is earned. H&r block online Generally, only U. H&r block online S. H&r block online currency is acceptable for payment of income tax. H&r block online However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. H&r block online Yes. H&r block online A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. H&r block online No. H&r block online The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. H&r block online Yes. H&r block online You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. H&r block online You are not bound by the test indicated in the application for extension of time. H&r block online You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. H&r block online If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. H&r block online No. H&r block online You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. H&r block online After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. H&r block online b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. H&r block online This allows you to file only once and saves you from paying the tax and waiting for a refund. H&r block online However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. H&r block online If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. H&r block online File the late returns as soon as possible, stating your reason for filing late. H&r block online For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. H&r block online It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. H&r block online A return filed before the due date is considered filed on the due date. H&r block online . H&r block online 7) I have been a bona fide resident of a foreign country for over 5 years. H&r block online Is it necessary for me to pay estimated tax? U. H&r block online S. H&r block online taxpayers overseas have the same requirements for paying estimated tax as those in the United States. H&r block online See the discussion under Estimated Tax in chapter 1. H&r block online Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. H&r block online S. H&r block online taxation. H&r block online Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. H&r block online The first installment of estimated tax is due on April 15 of the year for which the income is earned. H&r block online Generally, only U. H&r block online S. H&r block online currency is acceptable for payment of income tax. H&r block online However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. H&r block online Yes. H&r block online A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. H&r block online No. H&r block online The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. H&r block online Yes. H&r block online You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. H&r block online You are not bound by the test indicated in the application for extension of time. H&r block online You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. H&r block online If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. H&r block online No. H&r block online You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. H&r block online After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. H&r block online b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. H&r block online This allows you to file only once and saves you from paying the tax and waiting for a refund. H&r block online However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. H&r block online If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. H&r block online File the late returns as soon as possible, stating your reason for filing late. H&r block online For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. H&r block online It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. H&r block online A return filed before the due date is considered filed on the due date. H&r block online . H&r block online 8) Will a check payable in foreign currency be acceptable in payment of my U. H&r block online S. H&r block online tax? Generally, only U. H&r block online S. H&r block online currency is acceptable for payment of income tax. H&r block online However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. H&r block online Yes. H&r block online A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. H&r block online No. H&r block online The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. H&r block online Yes. H&r block online You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. H&r block online You are not bound by the test indicated in the application for extension of time. H&r block online You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. H&r block online If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. H&r block online No. H&r block online You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. H&r block online After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. H&r block online b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. H&r block online This allows you to file only once and saves you from paying the tax and waiting for a refund. H&r block online However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. H&r block online If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. H&r block online File the late returns as soon as possible, stating your reason for filing late. H&r block online For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. H&r block online It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. H&r block online A return filed before the due date is considered filed on the due date. H&r block online . H&r block online 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. H&r block online Must I file a separate Form 2555 (or Form 2555-EZ) with each return? Yes. H&r block online A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. H&r block online No. H&r block online The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. H&r block online Yes. H&r block online You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. H&r block online You are not bound by the test indicated in the application for extension of time. H&r block online You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. H&r block online If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. H&r block online No. H&r block online You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. H&r block online After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. H&r block online b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. H&r block online This allows you to file only once and saves you from paying the tax and waiting for a refund. H&r block online However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. H&r block online If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. H&r block online File the late returns as soon as possible, stating your reason for filing late. H&r block online For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. H&r block online It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. H&r block online A return filed before the due date is considered filed on the due date. H&r block online . H&r block online 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? No. H&r block online The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. H&r block online Yes. H&r block online You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. H&r block online You are not bound by the test indicated in the application for extension of time. H&r block online You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. H&r block online If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. H&r block online No. H&r block online You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. H&r block online After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. H&r block online b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. H&r block online This allows you to file only once and saves you from paying the tax and waiting for a refund. H&r block online However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. H&r block online If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. H&r block online File the late returns as soon as possible, stating your reason for filing late. H&r block online For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. H&r block online It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. H&r block online A return filed before the due date is considered filed on the due date. H&r block online . H&r block online 11) On Form 2350, Application for Extension of Time To File U. H&r block online S. H&r block online Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. H&r block online If I qualify under the bona fide residence test, can I file my return on that basis? Yes. H&r block online You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. H&r block online You are not bound by the test indicated in the application for extension of time. H&r block online You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. H&r block online If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. H&r block online No. H&r block online You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. H&r block online After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. H&r block online b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. H&r block online This allows you to file only once and saves you from paying the tax and waiting for a refund. H&r block online However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. H&r block online If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. H&r block online File the late returns as soon as possible, stating your reason for filing late. H&r block online For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. H&r block online It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. H&r block online A return filed before the due date is considered filed on the due date. H&r block online . H&r block online 12) I am a U. H&r block online S. H&r block online citizen who worked in the United States for 6 months last year. H&r block online I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. H&r block online Should I file a return and pay tax on the income earned in the United States during the first 6 months and then, when I qualify, file another return covering the last 6 months of the year? No. H&r block online You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. H&r block online After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. H&r block online b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. H&r block online This allows you to file only once and saves you from paying the tax and waiting for a refund. H&r block online However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. H&r block online If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. H&r block online File the late returns as soon as possible, stating your reason for filing late. H&r block online For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. H&r block online It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. H&r block online A return filed before the due date is considered filed on the due date. H&r block online . H&r block online 13) I am a U. H&r block online S. H&r block online citizen. H&r block online I have lived abroad for a number of years and recently realized that I should have been filing U. H&r block online S. H&r block online income tax returns. H&r block online How do I correct this oversight in not having filed returns for these years? File the late returns as soon as possible, stating your reason for filing late. H&r block online For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. H&r block online It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. H&r block online A return filed before the due date is considered filed on the due date. H&r block online . H&r block online 14) In 2008, I qualified to exclude my foreign earned income, but I did not claim this exclusion on the return I filed in 2009. H&r block online I paid all outstanding taxes with the return. H&r block online Can I file a claim for refund now? It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. H&r block online A return filed before the due date is considered filed on the due date. H&r block online 2. H&r block online Meeting the Requirements of Either the Bona Fide Residence Test or the Physical Presence Test . H&r block online 1) I recently came to Country X to work for the Orange Tractor Co. H&r block online and I expect to be here for 5 or 6 years. H&r block online I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. H&r block online Is this correct? . H&r block online 2) I understand the physical presence test to be simply a matter of being physically present in a foreign country for at least 330 days within 12 consecutive months; but what are the criteria of the bona fide residence test? . H&r block online 3) To meet the qualification of an uninterrupted period which includes an entire taxable year, do I have to be physically present in a foreign country for the entire year? . H&r block online 4) I am a U. H&r block online S. H&r block online citizen and during 2012 was a bona fide resident of Country X. H&r block online On January 15, 2013, I was notified that I was to be assigned to Country Y. H&r block online I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. H&r block online Although I was not in Country Y on January 1, I was a bona fide resident of Country X and was in Country Y on December 31, 2013. H&r block online My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. H&r block online Am I a bona fide resident of a foreign country for 2013, or must I wait for the entire year of 2014 to become one? . H&r block online 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. H&r block online Can I figure the exclusion for the period I resided abroad? . H&r block online 6) Can a resident alien of the United States qualify for an exclusion or deduction under the bona fide residence test or the physical presence test? . H&r block online 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. H&r block online I expected to be able to exclude my foreign earned income under the physical presence test because I planned to be in Country Z for at least 1 year. H&r block online However, I was reassigned back to the United States and left Country Z on July 1 of this year. H&r block online Can I exclude any of my foreign earned income? . H&r block online 1) I recently came to Country X to work for the Orange Tractor Co. H&r block online and I expect to be here for 5 or 6 years. H&r block online I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. H&r block online Is this correct? Not necessarily. H&r block online The law provides that to qualify under this test for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, a person must be a “bona fide resident of a foreign country or countries for an uninterrupted period which includes an entire taxable year. H&r block online ” If, like most U. H&r block online S. H&r block online citizens, you file your return on a calendar year basis, the taxable year referred to in the law would be from January 1 to December 31 of any particular year. H&r block online Unless you established residence in Country X on January 1, it would be more than 1 year before you would be a bona fide resident of a foreign country. H&r block online Once you have completed your qualifying period, however, you are entitled to exclude the income or to claim the housing exclusion or deduction from the date you established bona fide residence. H&r block online To be a bona fide resident of a foreign country, you must show that you entered a foreign country intending to remain there for an indefinite or prolonged period and, to that end, you are making your home in that country. H&r block online Consideration is given to the type of quarters occupied, whether your family went with you, the type of visa, the employment agreement, and any other factor pertinent to show whether your stay in the foreign country is indefinite or prolonged. H&r block online To claim the foreign earned income exclusion or foreign housing exclusion or deduction under this test, the period of foreign residence must include 1 full tax year (usually January 1 – December 31), but once you meet this time requirement, you figure the exclusions and the deduction from the date the residence actually began. H&r block online No. H&r block online Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. H&r block online During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. H&r block online To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. H&r block online Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. H&r block online No. H&r block online You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. H&r block online If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. H&r block online S. H&r block online tax. H&r block online Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. H&r block online Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. H&r block online No. H&r block online You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. H&r block online . H&r block online 2) I understand the physical presence test to be simply a matter of being physically present in a foreign country for at least 330 days within 12 consecutive months; but what are the criteria of the bona fide residence test? To be a bona fide resident of a foreign country, you must show that you entered a foreign country intending to remain there for an indefinite or prolonged period and, to that end, you are making your home in that country. H&r block online Consideration is given to the type of quarters occupied, whether your family went with you, the type of visa, the employment agreement, and any other factor pertinent to show whether your stay in the foreign country is indefinite or prolonged. H&r block online To claim the foreign earned income exclusion or foreign housing exclusion or deduction under this test, the period of foreign residence must include 1 full tax year (usually January 1 – December 31), but once you meet this time requirement, you figure the exclusions and the deduction from the date the residence actually began. H&r block online No. H&r block online Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. H&r block online During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. H&r block online To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. H&r block online Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. H&r block online No. H&r block online You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. H&r block online If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. H&r block online S. H&r block online tax. H&r block online Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. H&r block online Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. H&r block online No. H&r block online You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. H&r block online . H&r block online 3) To meet the qualification of “an uninterrupted period which includes an entire taxable year,” do I have to be physically present in a foreign country for the entire year? No. H&r block online Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. H&r block online During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. H&r block online To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. H&r block online Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. H&r block online No. H&r block online You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. H&r block online If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. H&r block online S. H&r block online tax. H&r block online Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. H&r block online Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. H&r block online No. H&r block online You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. H&r block online . H&r block online 4) I am a U. H&r block online S. H&r block online citizen and during 2012 was a bona fide resident of Country X. H&r block online On January 15, 2013, I was notified that I was to be assigned to Country Y. H&r block online I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. H&r block online Although I was not in Country Y on January 1, I was a bona fide resident of Country X and was in Country Y on December 31, 2013. H&r block online My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. H&r block online Am I a bona fide resident of a foreign country for 2013, or must I wait for the entire year of 2014 to become one? Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. H&r block online No. H&r block online You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. H&r block online If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. H&r block online S. H&r block online tax. H&r block online Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. H&r block online Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. H&r block online No. H&r block online You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. H&r block online . H&r block online 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. H&r block online Can I figure the exclusion for the period I resided abroad? No. H&r block online You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. H&r block online If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. H&r block online S. H&r block online tax. H&r block online Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. H&r block online Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. H&r block online No. H&r block online You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. H&r block online . H&r block online 6) Can a resident alien of the United States qualify for an exclusion or deduction under the bona fide residence test or the physical presence test? Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. H&r block online Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. H&r block online No. H&r block online You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. H&r block online . H&r block online 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. H&r block online I expected to be able to exclude my foreign earned income under the physical presence test because I planned to be in Country Z for at least 1 year. H&r block online However, I was reassigned back to the United States and left Country Z on July 1 of this year. H&r block online Can I exclude any of my foreign earned income? No. H&r block online You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. H&r block online 3. H&r block online Foreign Earned Income . H&r block online 1) I am an employee of the U. H&r block online S. H&r block online Government working abroad. H&r block online Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? . H&r block online 2) I qualify for the foreign earned income exclusion under the bona fide residence test. H&r block online Does my foreign earned income include my U. H&r block online S. H&r block online dividends and the interest I receive on a foreign bank account? . H&r block online 3) My company pays my foreign income tax on my foreign earnings. H&r block online Is this taxable compensation? . H&r block online 4) I live in an apartment in a foreign city for which my employer pays the rent. H&r block online Should I include in my income the cost to my employer ($1,200 a month) or the fair market value of equivalent housing in the United States ($800 a month)? . H&r block online 5) My U. H&r block online S. H&r block online employer pays my salary into my U. H&r block online S. H&r block online bank account. H&r block online Is this income considered earned in the United States or is it considered foreign earned income? . H&r block online 6) What is considered a foreign country? . H&r block online 7) What is the source of earned income? . H&r block online 1) I am an employee of the U. H&r block online S. H&r block online Government working abroad. H&r block online Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? No. H&r block online The foreign earned income exclusion applies to your foreign earned income. H&r block online Amounts paid by the United States or its agencies to their employees are not treated, for this purpose, as foreign earned income. H&r block online No. H&r block online The only income that is foreign earned income is income from the performance of personal services abroad. H&r block online Investment income is not earned income. H&r block online However, you must include it in gross income reported on your Form 1040. H&r block online Yes. H&r block online The amount is compensation for services performed. H&r block online The tax paid by your company should be reported on Form 1040, line 7, and on Form 2555, Part IV, line 22(f) (or on Form 2555-EZ, Part IV, line 17). H&r block online You must include in income the fair market value (FMV) of the facility provided, where it is provided. H&r block online This will usually be the rent your employer pays. H&r block online Situations when the FMV is not included in income are discussed in chapter 4 under Exclusion of Meals and Lodging. H&r block online If you performed the services to earn this salary outside the United States, your salary is considered earned abroad. H&r block online It does not matter that you are paid by a U. H&r block online S. H&r block online employer or that your salary is deposited in a U. H&r block online S. H&r block online bank account in the United States. H&r block online The source of salary, wages, commissions, and other personal service income is the place where you perform the services. H&r block online For the purposes of the foreign earned income exclusion and the foreign housing exclusion or deduction, any territory under the sovereignty of a countr
Print - Click this link to Print this page

Safeguards Program

The Safeguards Program and staff are responsible for ensuring that federal, state and local agencies receiving federal tax information protect it as if the information remained in IRS’s hands.

These agencies and their contractors receiving federal tax information must protect the confidentiality of return information and are periodically reviewed by Safeguards personnel to ensure they meet the safeguarding requirements of IRC 6103(p)(4). These requirements include employee awareness programs, proper disposal, secure storage and computer security among others.

Publication 1075, Tax Information Security Guidelines for Federal, State and Local Agencies (PDF)
This document contains specific requirements for safeguarding federal tax information. This revision becomes effective on Jan. 1, 2014.

Publication 1075, Tax Information Security Guidelines for Federal, State and Local Agencies (PDF)
This revision of 1075 became effective on Aug. 24, 2010 and is superceded by the Jan. 1, 2014 version.

Comments and suggestions on the revised Publication 1075 can be forwarded to the safeguards mailbox at: safeguardreports@irs.gov.

Additional Requirements for Publication 1075
Safeguarding requirements may be supplemented or modified between editions of Publication 1075 by guidance issued by the Office of Safeguards.
 

ALERTS

See “Safeguards Alert Memorandums” below for trending security concerns.


Publication 1075

Recommendations on How to Become Compliant with the New Requirements
Given the significant changes in technical safeguards requirements found in Sections 4, 5 and 6, the IRS has some recommendations for agencies to become compliant with the new requirements.

Reporting Requirements
Publication 1075 requires agencies to use approved report templates and to transmit the reports electronically. These reports must be encrypted and submitted to the safeguardreports@irs.gov mailbox.

Reporting Unauthorized Accesses, Disclosures or Data Breaches
Local, state and federal agencies receiving federal tax information must follow the revised provisions of Section 10 of Publication 1075 (PDF) upon discovering a possible improper inspection or disclosure of FTI, including breaches and security incidents. Agencies must contact Treasury Inspector General for Tax Administration and the IRS Office of Safeguards immediately, but no later than 24-hours after identification of a possible issue involving federal tax information. Agencies are not to wait until after their own internal investigation as been conducted.

Contacting TIGTA is critical to expedite the recovery of compromised data and identify potential criminal acts. The IRS Office of Safeguards investigation focuses on identifying processes, procedures or systems within the agency with inadequate security controls which led to the incident.

Internal Inspections Reports
Section 6.3 of Publication 1075, Tax Information Security guidelines for Federal, State and Local Agencies and Entities, requires that agencies receiving federal tax information (FTI) establish a review cycle for internal inspections of headquarters offices and all local/field offices that receive FTI. The Internal Inspections Report – Headquarters Office and Internal Inspections Report – Field Office are for these inspections. 

In addition, these agencies must also include an internal inspection of IT operations, using the Internal Inspections Report – IT Operations. Internal inspections of contractors with access to FTI and any off-site storage facilities must also be completed. All scheduled and completed internal inspections should be provided to the IRS Office of Safeguards on the Internal Inspections Implementation Report.

Safeguards Technical Assistance by Topic
The IRS has recommendations and discussions on various Safeguards Program topics available for agencies to help stay in compliance. These documents may assist with preparation of reports, protecting federal tax information, and knowing the legalities of the Safeguards Program.

IRS Disclosure Awareness Videos
IRS Disclosure Awareness training videos are available for local, state and federal governmental agencies that receive federal tax information (FTI). The IRS Office of Safeguards created videos (with captions in English and Spanish) to help explain several key concepts in protecting the confidentiality of FTI.

References/Related Topics

Physical Security and Disclosure References/Related Topics
Publication 1075 requirements pertaining to the protection of FTI in a physical environment and the disclosure of FTI to other persons are available in the Safeguard Disclosure Security Evaluation Matrix.

Document

Version

Release Date

Safeguard Disclosure Security Evaluation Matrix (SDSEM) (XLS)

3.0

9/12/2012


Safeguards Alert Memorandums
The following resources address recent security trends regarding the protection of FTI.

Document

Version

Release Date

Alert Memo – Multi-factor Authentication Implementation

N/A

6/17/2013

Alert Memo – Protecting FTI On Mainframes with Open Port 23

N/A

6/17/2013


Computer Security Compliance References/Related Topics
The following Computer Security Evaluation Matrix (SCSEM) downloads are available for use in preparing an IT environment that will receive, process, or store FTI.

Document

Version

Release Date

Application – Generic Application SCSEM (XLS)

1.3

9/26/2013

Application – GenTax SCSEM (XLS)

1.3

9/26/2013

Application – Internet Explorer SCSEM (XLS)

1.2

9/26/2013

Database – DB2 SCSEM (XLS)

1.2

2/12/2013

Database – Oracle 11g SCSEM (XLS)

1.1

9/26/2013

Database – Oracle 10g SCSEM (XLS)

1.3

9/26/2013

Database – Oracle 9i SCSEM (XLS)

1.2

2/12/2013

Database – SQL Server 2000 SCSEM (XLS)

1.2

2/12/2013

Database – SQL Server 2005 SCSEM (XLS)

1.2

2/12/2013

Mainframe – ACF2 SCSEM (XLS)

1.3

9/26/2013

Mainframe – i5 OS SCSEM (XLS)

1.3

9/26/2013

Mainframe – RACF SCSEM (XLS)

1.3

9/26/2013

Mainframe – Top Secret SCSEM (XLS)

1.3

9/26/2013

Mainframe – UNISYS SCSEM (XLS)

2.4

9/26/2013

Management, Operational and Technical (MOT) (XLS)

2.0

9/27/2013

MOT Appendix – Data Warehouse SCSEM (XLS)

1.3

2/12/2013

MOT Appendix – Multi-functional Device SCSEM (MFD) (XLS)

2.2

2/12/2013

Network – Cisco IOS SCSEM (XLS)

1.2

9/26/2013

Network – Firewall SCSEM (XLS)

1.2

9/26/2013

Network – Network Assessment SCSEM (XLS)

1.2

9/26/2013

Network – Storage Area Network SCSEM (SAN) (XLS)

1.2

9/26/2013

Network – Virtual Private Network (VPN) SCSEM (XLS)

1.2

9/26/2013

Network – Voice Over Internet Protocol (VoIP) SCSEM (XLS)

1.2

9/26/2013

Network – Wireless Local Area Network (LAN) SCSEM (XLS)

1.2

9/26/2013

Other – Cloud Computing SCSEM (XLS)

1.0

4/1/2013

Other - Oracle Public Sector Revenue Management (PSRM) (formerly Enterprise Taxation and Policy Management (ETPM))

1.1

2/5/2014

Other – Generic Operating System SCSEM (XLS)

1.3

2/12/2013

Other – Mobile Devices SCSEM (XLS)

1.0

4/1/2013

Other – OpenVMS SCSEM (XLS)

1.2

9/26/2013

Other - RSI Revenue Premier

1.0

9/23/2013

Other - Teradata

1.0

9/23/2013

Other – Web Server SCSEM (XLS)

1.3

9/26/2013

UNIX and Linux – Solaris, HP-UX, AIX, Red Hat, SuSE SCSEM (XLS)

1.4

2/12/2013

Virtualization – VMWare ESX 4.x SCSEM (XLS)

1.2

2/12/2013

Virtualization – VMWare ESXi 5.x SCSEM (XLS)

1.1

3/7/2013

Microsoft Windows 7 SCSEM (XLS)

1.2

2/12/2013

Microsoft Windows Server 2003 SCSEM (XLS)

1.2

2/12/2013

Microsoft Windows Server 2008 and 2008 R2 SCSEM (XLS)

1.2

2/12/2013

Microsoft Windows Vista SCSEM (XLS)

1.2

2/12/2013

Microsoft Windows XP SCSEM (XLS)

1.2

2/12/2013

 

Page Last Reviewed or Updated: 25-Mar-2014

The H&r Block Online

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