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How Can I File Just My State Taxes For Free

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How Can I File Just My State Taxes For Free

How can i file just my state taxes for free Publication 547 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. How can i file just my state taxes for free Tax questions. How can i file just my state taxes for free Useful Items - You may want to see: What's New Section C of Form 4684 for Ponzi-type investment schemes. How can i file just my state taxes for free  Section C of Form 4684 is new for 2013. How can i file just my state taxes for free You must complete Section C if you are claiming a theft loss deduction due to a Ponzi-type investment scheme and are using Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58. How can i file just my state taxes for free Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. How can i file just my state taxes for free You do not need to complete Appendix A. How can i file just my state taxes for free For details, see Losses from Ponzi-type investment schemes , later. How can i file just my state taxes for free Reminders Future developments. How can i file just my state taxes for free   For the latest information about developments related to Publication 547, such as legislation enacted after it was published, go to www. How can i file just my state taxes for free irs. How can i file just my state taxes for free gov/pub547. How can i file just my state taxes for free Photographs of missing children. How can i file just my state taxes for free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How can i file just my state taxes for free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How can i file just my state taxes for free You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. How can i file just my state taxes for free Introduction This publication explains the tax treatment of casualties, thefts, and losses on deposits. How can i file just my state taxes for free A casualty occurs when your property is damaged as a result of a disaster such as a storm, fire, car accident, or similar event. How can i file just my state taxes for free A theft occurs when someone steals your property. How can i file just my state taxes for free A loss on deposits occurs when your financial institution becomes insolvent or bankrupt. How can i file just my state taxes for free This publication discusses the following topics. How can i file just my state taxes for free Definitions of a casualty, theft, and loss on deposits. How can i file just my state taxes for free How to figure the amount of your gain or loss. How can i file just my state taxes for free How to treat insurance and other reimbursements you receive. How can i file just my state taxes for free The deduction limits. How can i file just my state taxes for free When and how to report a casualty or theft. How can i file just my state taxes for free The special rules for disaster area losses. How can i file just my state taxes for free Forms to file. How can i file just my state taxes for free   Generally, when you have a casualty or theft, you have to file Form 4684. How can i file just my state taxes for free You may also have to file one or more of the following forms. How can i file just my state taxes for free Schedule A (Form 1040). How can i file just my state taxes for free Form 1040NR, Schedule A (for nonresident aliens). How can i file just my state taxes for free Schedule D. How can i file just my state taxes for free Form 4797. How can i file just my state taxes for free For details on which form to use, see How To Report Gains and Losses , later. How can i file just my state taxes for free Condemnations. How can i file just my state taxes for free   For information on condemnations of property, see Involuntary Conversions in chapter 1 of Publication 544, Sales and Other Dispositions of Assets. How can i file just my state taxes for free Workbooks for casualties and thefts. How can i file just my state taxes for free   Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property), is available to help you make a list of your stolen or damaged personal-use property and figure your loss. How can i file just my state taxes for free It includes schedules to help you figure the loss on your home and its contents, and your motor vehicles. How can i file just my state taxes for free   Publication 584-B, Business Casualty, Disaster, and Theft Loss Workbook, is available to help you make a list of your stolen or damaged business or income-producing property and figure your loss. How can i file just my state taxes for free Comments and suggestions. How can i file just my state taxes for free   We welcome your comments about this publication and your suggestions for future editions. How can i file just my state taxes for free   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How can i file just my state taxes for free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How can i file just my state taxes for free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How can i file just my state taxes for free   You can send your comments from www. How can i file just my state taxes for free irs. How can i file just my state taxes for free gov/formspubs/. How can i file just my state taxes for free Click on “More Information” and then on “Comment on Tax Forms and Publications”. How can i file just my state taxes for free   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How can i file just my state taxes for free Ordering forms and publications. How can i file just my state taxes for free   Visit www. How can i file just my state taxes for free irs. How can i file just my state taxes for free gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. How can i file just my state taxes for free Internal Revenue Service 1201 N. How can i file just my state taxes for free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How can i file just my state taxes for free   If you have a tax question, check the information available on IRS. How can i file just my state taxes for free gov or call 1-800-829-1040. How can i file just my state taxes for free We cannot answer tax questions sent to either of the above addresses. How can i file just my state taxes for free Useful Items - You may want to see: Publication 523 Selling Your Home 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 551 Basis of Assets 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 584-B Business Casualty, Disaster, and   Theft Loss Workbook Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Form 1040NR, Schedule A Itemized Deductions (for nonresident aliens) Schedule D (Form 1040) Capital Gains and Losses 4684 Casualties and Thefts 4797 Sales of Business Property See How To Get Tax Help near the end of this publication for information about getting publications and forms. How can i file just my state taxes for free Prev  Up  Next   Home   More Online Publications
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The How Can I File Just My State Taxes For Free

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