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Instructions For Filing 1040x

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Instructions For Filing 1040x

Instructions for filing 1040x Publication 971 - Main Content Table of Contents How To Request ReliefException for agreements relating to TEFRA partnership proceedings. Instructions for filing 1040x 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. Instructions for filing 1040x If you are requesting relief for more than three tax years, you must file an additional Form 8857. Instructions for filing 1040x The IRS will review your Form 8857 and let you know if you qualify. Instructions for filing 1040x A completed Form 8857 is shown later. Instructions for filing 1040x When to file Form 8857. Instructions for filing 1040x   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. Instructions for filing 1040x The following are some of the ways you may become aware of such a liability. Instructions for filing 1040x The IRS is examining your tax return and proposing to increase your tax liability. Instructions for filing 1040x The IRS sends you a notice. Instructions for filing 1040x   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. Instructions for filing 1040x (But see the exceptions below for different filing deadlines that apply. Instructions for filing 1040x ) For this reason, do not delay filing because you do not have all the documentation. Instructions for filing 1040x   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. Instructions for filing 1040x 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. Instructions for filing 1040x This includes the filing of a proof of claim in a bankruptcy proceeding. Instructions for filing 1040x The filing of a suit by the United States against you to collect the joint liability. Instructions for filing 1040x 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. Instructions for filing 1040x The collection-related notices include, but are not limited to, Letter 11 and Letter 1058. Instructions for filing 1040x Exception for equitable relief. Instructions for filing 1040x   On July 25, 2011, the IRS issued Notice 2011-70 (available at www. Instructions for filing 1040x irs. Instructions for filing 1040x gov/irb/2011-32_IRB/ar11. Instructions for filing 1040x html) expanding the amount of time to request equitable relief. Instructions for filing 1040x 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. Instructions for filing 1040x Generally, the IRS has 10 years from the date the tax liability was assessed to collect the tax. Instructions for filing 1040x In certain cases, the 10-year period is suspended. Instructions for filing 1040x The amount of time the suspension is in effect will extend the time the IRS has to collect the tax. Instructions for filing 1040x See Pub. Instructions for filing 1040x 594, The IRS Collection Process, for details. Instructions for filing 1040x 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. Instructions for filing 1040x 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. Instructions for filing 1040x See Pub. Instructions for filing 1040x 556, Examination of Returns, Appeal Rights, and Claims for Refund, for details. Instructions for filing 1040x 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. Instructions for filing 1040x Exception for relief based on community property laws. Instructions for filing 1040x   If you are requesting relief based on community property laws, a different filing deadline applies. Instructions for filing 1040x See Relief from liability arising from community property law discussed later under Community Property Laws . Instructions for filing 1040x Form 8857 filed by or on behalf of a decedent. Instructions for filing 1040x   An executor (including any other duly appointed representative) may pursue a Form 8857 filed during the decedent's lifetime. Instructions for filing 1040x An executor (including any other duly appointed representative) may also file Form 8857 as long as the decedent satisfied the eligibility requirements while alive. Instructions for filing 1040x 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. Instructions for filing 1040x Situations in which you are not entitled to relief. Instructions for filing 1040x   You are not entitled to innocent spouse relief for any tax year to which the following situations apply. Instructions for filing 1040x 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. Instructions for filing 1040x 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. Instructions for filing 1040x You entered into an offer in compromise with the IRS. Instructions for filing 1040x You entered into a closing agreement with the IRS that disposed of the same liability for which you want to seek relief. Instructions for filing 1040x Exception for agreements relating to TEFRA partnership proceedings. Instructions for filing 1040x   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. Instructions for filing 1040x (TEFRA is an acronym that refers to the “Tax Equity and Fiscal Responsibility Act of 1982” that prescribed the tax treatment of partnership items. Instructions for filing 1040x ) 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). Instructions for filing 1040x Transferee liability not affected by innocent spouse relief provisions. Instructions for filing 1040x   The innocent spouse relief provisions do not affect tax liabilities that arise under federal or state transferee liability or property laws. Instructions for filing 1040x 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. Instructions for filing 1040x Example. Instructions for filing 1040x Herb and Wanda timely filed their 2008 joint income tax return on April 15, 2009. Instructions for filing 1040x Herb died in March 2010, and the executor of Herb's will transferred all of the estate's assets to Wanda. Instructions for filing 1040x In August 2010, the IRS assessed a deficiency for the 2008 return. Instructions for filing 1040x The items causing the deficiency belong to Herb. Instructions for filing 1040x Wanda is relieved of the deficiency under the innocent spouse relief provisions, and Herb's estate remains solely liable for it. Instructions for filing 1040x However, the IRS may collect the deficiency from Wanda to the extent permitted under federal or state transferee liability or property laws. Instructions for filing 1040x The IRS Must Contact Your Spouse or Former Spouse By law, the IRS must contact your spouse or former spouse. Instructions for filing 1040x There are no exceptions, even for victims of spousal abuse or domestic violence. Instructions for filing 1040x We will inform your spouse or former spouse that you filed Form 8857 and will allow him or her to participate in the process. Instructions for filing 1040x 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. Instructions for filing 1040x 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. Instructions for filing 1040x If you petition the Tax Court (explained below), your spouse or former spouse may see your personal information. Instructions for filing 1040x 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. Instructions for filing 1040x The IRS sends you a final determination letter regarding your request for relief. Instructions for filing 1040x You do not receive a final determination letter from the IRS within six months from the date you filed Form 8857. Instructions for filing 1040x 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. Instructions for filing 1040x The United States Tax Court is an independent judicial body and is not part of the IRS. Instructions for filing 1040x You must file a petition with the United States Tax Court in order for it to review your request for relief. Instructions for filing 1040x You must file the petition no later than the 90th day after the date the IRS mails its final determination notice to you. Instructions for filing 1040x If you do not file a petition, or you file it late, the Tax Court cannot review your request for relief. Instructions for filing 1040x 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. Instructions for filing 1040x ustaxcourt. Instructions for filing 1040x 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. Instructions for filing 1040x Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Instructions for filing 1040x Generally, community property laws require you to allocate community income and expenses equally between both spouses. Instructions for filing 1040x 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. Instructions for filing 1040x 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. Instructions for filing 1040x 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. Instructions for filing 1040x You did not file a joint return for the tax year. Instructions for filing 1040x You did not include the item of community income in gross income. Instructions for filing 1040x 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. Instructions for filing 1040x Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor. Instructions for filing 1040x Your spouse's (or former spouse's) distributive share of partnership income. Instructions for filing 1040x Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). Instructions for filing 1040x Use the appropriate community property law to determine what is separate property. Instructions for filing 1040x Any other income that belongs to your spouse (or former spouse) under community property law. Instructions for filing 1040x You establish that you did not know of, and had no reason to know of, that community income. Instructions for filing 1040x See  Actual Knowledge or Reason To Know , below. Instructions for filing 1040x Under all facts and circumstances, it would not be fair to include the item of community income in your gross income. Instructions for filing 1040x See Indications of unfairness for liability arising from community property law, later. Instructions for filing 1040x Actual knowledge or reason to know. Instructions for filing 1040x   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. Instructions for filing 1040x Amount of community income unknown. Instructions for filing 1040x   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. Instructions for filing 1040x Not knowing the specific amount is not a basis for relief. Instructions for filing 1040x Reason to know. Instructions for filing 1040x   The IRS will consider all facts and circumstances in determining whether you had reason to know of an item of community income. Instructions for filing 1040x The facts and circumstances include: The nature of the item of community income and the amount of the item relative to other income items. Instructions for filing 1040x The financial situation of you and your spouse (or former spouse). Instructions for filing 1040x Your educational background and business experience. Instructions for filing 1040x 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). Instructions for filing 1040x Indications of unfairness for liability arising from community property law. Instructions for filing 1040x   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. Instructions for filing 1040x   The following are examples of factors the IRS will consider. Instructions for filing 1040x Whether you received a benefit, either directly or indirectly, from the omitted item of community income (defined below). Instructions for filing 1040x Whether your spouse (or former spouse) deserted you. Instructions for filing 1040x Whether you and your spouse have been divorced or separated. Instructions for filing 1040x  For other factors see Factors for Determining Whether To Grant Equitable Relief later. Instructions for filing 1040x Benefit from omitted item of community income. Instructions for filing 1040x   A benefit includes normal support, but does not include de minimis (small) amounts. Instructions for filing 1040x 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. Instructions for filing 1040x   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. Instructions for filing 1040x 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). Instructions for filing 1040x How and When To Request Relief You request relief by filing Form 8857, as discussed earlier. Instructions for filing 1040x Fill in Form 8857 according to the instructions. Instructions for filing 1040x 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. Instructions for filing 1040x 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. Instructions for filing 1040x 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. Instructions for filing 1040x 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. Instructions for filing 1040x Generally, the tax, interest, and penalties that qualify for relief can only be collected from your spouse (or former spouse). Instructions for filing 1040x However, you are jointly and individually responsible for any tax, interest, and penalties that do not qualify for relief. Instructions for filing 1040x The IRS can collect these amounts from either you or your spouse (or former spouse). Instructions for filing 1040x You must meet all of the following conditions to qualify for innocent spouse relief. Instructions for filing 1040x You filed a joint return. Instructions for filing 1040x There is an understated tax on the return that is due to erroneous items (defined later) of your spouse (or former spouse). Instructions for filing 1040x 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). Instructions for filing 1040x See Actual Knowledge or Reason To Know, later. Instructions for filing 1040x Taking into account all the facts and circumstances, it would be unfair to hold you liable for the understated tax. Instructions for filing 1040x See Indications of Unfairness for Innocent Spouse Relief , later. Instructions for filing 1040x 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. Instructions for filing 1040x A fraudulent scheme includes a scheme to defraud the IRS or another third party, such as a creditor, former spouse, or business partner. Instructions for filing 1040x 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. Instructions for filing 1040x Erroneous Items Erroneous items are either of the following. Instructions for filing 1040x Unreported income. Instructions for filing 1040x This is any gross income item received by your spouse (or former spouse) that is not reported. Instructions for filing 1040x Incorrect deduction, credit, or basis. Instructions for filing 1040x This is any improper deduction, credit, or property basis claimed by your spouse (or former spouse). Instructions for filing 1040x The following are examples of erroneous items. Instructions for filing 1040x The expense for which the deduction is taken was never paid or incurred. Instructions for filing 1040x 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. Instructions for filing 1040x The expense does not qualify as a deductible expense. Instructions for filing 1040x For example, your spouse claimed a business fee deduction of $10,000 that was for the payment of state fines. Instructions for filing 1040x Fines are not deductible. Instructions for filing 1040x No factual argument can be made to support the deductibility of the expense. Instructions for filing 1040x 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. Instructions for filing 1040x 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. Instructions for filing 1040x Actual knowledge. Instructions for filing 1040x   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. Instructions for filing 1040x You and your spouse (or former spouse) remain jointly liable for that part of the understated tax. Instructions for filing 1040x For information about the criteria for determining whether you actually knew about an erroneous item, see Actual Knowledge later under Separation of Liability Relief. Instructions for filing 1040x Reason to know. Instructions for filing 1040x   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. Instructions for filing 1040x You and your spouse (or former spouse) remain jointly liable for that part of the understated tax. Instructions for filing 1040x   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. Instructions for filing 1040x The facts and circumstances include: The nature of the erroneous item and the amount of the erroneous item relative to other items. Instructions for filing 1040x The financial situation of you and your spouse (or former spouse). Instructions for filing 1040x Your educational background and business experience. Instructions for filing 1040x The extent of your participation in the activity that resulted in the erroneous item. Instructions for filing 1040x 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. Instructions for filing 1040x 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). Instructions for filing 1040x Partial relief when a portion of erroneous item is unknown. Instructions for filing 1040x   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. Instructions for filing 1040x You will be relieved of the understated tax due to that portion of the item if all other requirements are met for that portion. Instructions for filing 1040x Example. Instructions for filing 1040x At the time you signed your joint return, you knew that your spouse did not report $5,000 of gambling winnings. Instructions for filing 1040x 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. Instructions for filing 1040x 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. Instructions for filing 1040x The understated tax due to the $20,000 will qualify for innocent spouse relief if you meet the other requirements. Instructions for filing 1040x The understated tax due to the $5,000 of gambling winnings you knew about will not qualify for relief. Instructions for filing 1040x 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. Instructions for filing 1040x The following are examples of factors the IRS will consider. Instructions for filing 1040x Whether you received a significant benefit (defined below), either directly or indirectly, from the understated tax. Instructions for filing 1040x Whether your spouse (or former spouse) deserted you. Instructions for filing 1040x Whether you and your spouse have been divorced or separated. Instructions for filing 1040x Whether you received a benefit on the return from the understated tax. Instructions for filing 1040x For other factors, see Factors for Determining Whether To Grant Equitable Relief later under Equitable Relief. Instructions for filing 1040x Significant benefit. Instructions for filing 1040x   A significant benefit is any benefit in excess of normal support. Instructions for filing 1040x Normal support depends on your particular circumstances. Instructions for filing 1040x 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. Instructions for filing 1040x Example. Instructions for filing 1040x You receive money from your spouse that is beyond normal support. Instructions for filing 1040x The money can be traced to your spouse's lottery winnings that were not reported on your joint return. Instructions for filing 1040x You will be considered to have received a significant benefit from that income. Instructions for filing 1040x This is true even if your spouse gives you the money several years after he or she received it. Instructions for filing 1040x 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). Instructions for filing 1040x The understated tax allocated to you is generally the amount you are responsible for. Instructions for filing 1040x This type of relief is available only for unpaid liabilities resulting from the understated tax. Instructions for filing 1040x Refunds are not allowed. Instructions for filing 1040x 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. Instructions for filing 1040x 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. Instructions for filing 1040x (Under this rule, you are no longer married if you are widowed. Instructions for filing 1040x ) 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. Instructions for filing 1040x Members of the same household. Instructions for filing 1040x   You and your spouse are not members of the same household if you are living apart and are estranged. Instructions for filing 1040x However, you and your spouse are considered members of the same household if any of the following conditions are met. Instructions for filing 1040x You and your spouse reside in the same dwelling. Instructions for filing 1040x 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. Instructions for filing 1040x 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. Instructions for filing 1040x Examples of temporary absences include absence due to imprisonment, illness, business, vacation, military service, or education. Instructions for filing 1040x Burden of proof. Instructions for filing 1040x   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). Instructions for filing 1040x You must also establish the basis for allocating the erroneous items. Instructions for filing 1040x Limitations on Relief Even if you meet the requirements discussed previously, separation of liability relief will not be granted in the following situations. Instructions for filing 1040x The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Instructions for filing 1040x A fraudulent scheme includes a scheme to defraud the IRS or another third party, such as a creditor, former spouse, or business partner. Instructions for filing 1040x 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). Instructions for filing 1040x For the definition of erroneous items, see Erroneous Items earlier under Innocent Spouse Relief. Instructions for filing 1040x Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Instructions for filing 1040x See Transfers of Property To Avoid Tax , later. Instructions for filing 1040x 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. Instructions for filing 1040x You and your spouse (or former spouse) remain jointly and severally liable for this part of the understated tax. Instructions for filing 1040x 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. Instructions for filing 1040x You had actual knowledge of an erroneous item if: You knew that an item of unreported income was received. Instructions for filing 1040x (This rule applies whether or not there was a receipt of cash. Instructions for filing 1040x ) You knew of the facts that made an incorrect deduction or credit unallowable. Instructions for filing 1040x 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. Instructions for filing 1040x Knowledge of the source of an erroneous item is not sufficient to establish actual knowledge. Instructions for filing 1040x Also, your actual knowledge may not be inferred when you merely had a reason to know of the erroneous item. Instructions for filing 1040x 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. Instructions for filing 1040x 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. Instructions for filing 1040x Neither is your actual knowledge of how the erroneous item was treated on the tax return. Instructions for filing 1040x 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. Instructions for filing 1040x Example. Instructions for filing 1040x Bill and Karen Green filed a joint return showing Karen's wages of $50,000 and Bill's self-employment income of $10,000. Instructions for filing 1040x The IRS audited their return and found that Bill did not report $20,000 of self-employment income. Instructions for filing 1040x The additional income resulted in a $6,000 understated tax, plus interest and penalties. Instructions for filing 1040x After obtaining a legal separation from Bill, Karen filed Form 8857 to request separation of liability relief. Instructions for filing 1040x The IRS proved that Karen actually knew about the $20,000 of additional income at the time she signed the joint return. Instructions for filing 1040x Bill is liable for all of the understated tax, interest, and penalties because all of it was due to his unreported income. Instructions for filing 1040x 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. Instructions for filing 1040x 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. Instructions for filing 1040x Factors supporting actual knowledge. Instructions for filing 1040x   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. Instructions for filing 1040x The following are examples of factors the IRS may use. Instructions for filing 1040x Whether you made a deliberate effort to avoid learning about the item in order to be shielded from liability. Instructions for filing 1040x Whether you and your spouse (or former spouse) jointly owned the property that resulted in the erroneous item. Instructions for filing 1040x Exception for spousal abuse or domestic violence. Instructions for filing 1040x   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. Instructions for filing 1040x   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. Instructions for filing 1040x However, you may be required to file a separate return for that tax year. Instructions for filing 1040x For more information about duress, see the instructions for Form 8857. Instructions for filing 1040x 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. Instructions for filing 1040x The increase may not be more than the entire amount of the liability. Instructions for filing 1040x 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. Instructions for filing 1040x 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. Instructions for filing 1040x 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. Instructions for filing 1040x 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. Instructions for filing 1040x 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. Instructions for filing 1040x An underpaid tax is an amount of tax you properly reported on your return but you have not paid. Instructions for filing 1040x For example, your joint 2009 return shows that you and your spouse owed $5,000. Instructions for filing 1040x You paid $2,000 with the return. Instructions for filing 1040x You have an underpaid tax of $3,000. Instructions for filing 1040x Conditions for Getting Equitable Relief You may qualify for equitable relief if you meet all of the following conditions. Instructions for filing 1040x You are not eligible for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Instructions for filing 1040x You have an understated tax or an underpaid tax. Instructions for filing 1040x You did not pay the tax. Instructions for filing 1040x However, see Refunds , later, for situations in which you are entitled to a refund of payments you made. Instructions for filing 1040x 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. Instructions for filing 1040x See Factors for Determining Whether To Grant Equitable Relief, later. Instructions for filing 1040x You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Instructions for filing 1040x A fraudulent scheme includes a scheme to defraud the IRS or another third party, such as a creditor, former spouse, or business partner. Instructions for filing 1040x Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Instructions for filing 1040x See Transfers of Property To Avoid Tax, earlier, under Separation of Liability Relief. Instructions for filing 1040x You did not file or fail to file your return with the intent to commit fraud. Instructions for filing 1040x 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. Instructions for filing 1040x If you meet this exception, that item will be considered attributable to your spouse (or former spouse) for purposes of equitable relief. Instructions for filing 1040x If the item is titled in your name, the item is presumed to be attributable to you. Instructions for filing 1040x However, you can rebut this presumption based on the facts and circumstances. Instructions for filing 1040x 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. Instructions for filing 1040x 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). Instructions for filing 1040x 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. Instructions for filing 1040x 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. Instructions for filing 1040x 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. Instructions for filing 1040x The following are examples of factors that the IRS will consider to determine whether to grant equitable relief. Instructions for filing 1040x The IRS will consider all factors and weigh them appropriately. Instructions for filing 1040x Relevant Factors The following are examples of factors that may be relevant to whether the IRS will grant equitable relief. Instructions for filing 1040x Whether you are separated (whether legally or not) or divorced from your spouse. Instructions for filing 1040x A temporary absence, such as an absence due to imprisonment, illness, business, vacation, military service, or education, is not considered separation for this purpose. Instructions for filing 1040x 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. Instructions for filing 1040x Whether you would suffer a significant economic hardship if relief is not granted. Instructions for filing 1040x (In other words, you would not be able to pay your reasonable basic living expenses. Instructions for filing 1040x ) Whether you have a legal obligation under a divorce decree or agreement to pay the tax. Instructions for filing 1040x 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. Instructions for filing 1040x Whether you received a significant benefit (beyond normal support) from the underpaid tax or item causing the understated tax. Instructions for filing 1040x (For a definition of significant benefit, see Indications of Unfairness for Innocent Spouse Relief earlier. Instructions for filing 1040x ) 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. Instructions for filing 1040x 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. Instructions for filing 1040x Knowledge or reason to know. Instructions for filing 1040x   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. Instructions for filing 1040x   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. Instructions for filing 1040x Reason to know of the item giving rise to the understated tax will not be weighed more heavily than other factors. Instructions for filing 1040x Actual knowledge of the item giving rise to the understated tax, however, is a strong factor weighing against relief. Instructions for filing 1040x This strong factor may be overcome if the factors in favor of equitable relief are particularly compelling. Instructions for filing 1040x Reason to know. Instructions for filing 1040x   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. Instructions for filing 1040x Example. Instructions for filing 1040x You and your spouse filed a joint 2009 return. Instructions for filing 1040x That return showed you owed $10,000. Instructions for filing 1040x You had $5,000 of your own money and you took out a loan to pay the other $5,000. Instructions for filing 1040x You gave 2 checks for $5,000 each to your spouse to pay the $10,000 liability. Instructions for filing 1040x Without telling you, your spouse took the $5,000 loan and spent it on himself. Instructions for filing 1040x You and your spouse were divorced in 2010. Instructions for filing 1040x In addition, you had no knowledge or reason to know at the time you signed the return that the tax would not be paid. Instructions for filing 1040x These facts indicate to the IRS that it may be unfair to hold you liable for the $5,000 underpaid tax. Instructions for filing 1040x 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. Instructions for filing 1040x 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. Instructions for filing 1040x Whether your spouse (or former spouse) abused you. Instructions for filing 1040x Whether you were in poor mental or physical health on the date you signed the return or at the time you requested relief. Instructions for filing 1040x Refunds If you are granted relief, refunds are: Permitted under innocent spouse relief as explained later under Limit on Amount of Refund . Instructions for filing 1040x Not permitted under separation of liability relief. Instructions for filing 1040x Permitted in limited circumstances under equitable relief, as explained under Refunds Under Equitable Relief. Instructions for filing 1040x Proof Required The IRS will only refund payments you made with your own money. Instructions for filing 1040x However, you must provide proof that you made the payments with your own money. Instructions for filing 1040x Examples of proof are a copy of your bank statement or a canceled check. Instructions for filing 1040x 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. Instructions for filing 1040x Refunds Under Equitable Relief In the following situations, you are eligible to receive a refund of certain payments you made. Instructions for filing 1040x Underpaid tax. Instructions for filing 1040x   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. Instructions for filing 1040x 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. Instructions for filing 1040x For example, withholding tax and estimated tax payments cannot be refunded because they are considered made with the joint return. Instructions for filing 1040x   The amount of the refund is subject to the limit discussed later under Limit on Amount of Refund. Instructions for filing 1040x Understated tax. Instructions for filing 1040x   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. Instructions for filing 1040x 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. Instructions for filing 1040x Only installment payments made after the date you filed Form 8857 are eligible for a refund. Instructions for filing 1040x   The amount of the refund is subject to the limit discussed next. Instructions for filing 1040x Limit on Amount of Refund The amount of your refund is limited. Instructions for filing 1040x Read the following chart to find out the limit. Instructions for filing 1040x IF you file Form 8857. Instructions for filing 1040x . Instructions for filing 1040x . Instructions for filing 1040x THEN the refund cannot be more than. Instructions for filing 1040x . Instructions for filing 1040x . Instructions for filing 1040x 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. Instructions for filing 1040x 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. Instructions for filing 1040x Filled-in Form 8857 This part explains how Janie Boulder fills out Form 8857 to request innocent spouse relief. Instructions for filing 1040x Janie and Joe Boulder filed a joint tax return for 2007. Instructions for filing 1040x They claimed one dependency exemption for their son Michael. Instructions for filing 1040x Their return was adjusted by the IRS because Joe did not report a $5,000 award he won that year. Instructions for filing 1040x Janie did not know about the award when the return was filed. Instructions for filing 1040x They agreed to the adjustment but could not pay the additional amount due of $815 ($650 tax + $165 penalty and interest). Instructions for filing 1040x Janie and Joe were divorced on May 13, 2009. Instructions for filing 1040x In February 2010, Janie filed her 2009 federal income tax return as head of household. Instructions for filing 1040x She expected a refund of $1,203. Instructions for filing 1040x 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. Instructions for filing 1040x Janie applies the conditions listed earlier under Innocent Spouse Relief to see if she qualifies for relief. Instructions for filing 1040x Janie meets the first and second conditions because the joint tax return they filed has an understated tax due to Joe's erroneous item. Instructions for filing 1040x Janie believes she meets the third condition. Instructions for filing 1040x 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. Instructions for filing 1040x Janie believes she meets the fourth condition. Instructions for filing 1040x She believes it would be unfair to be held liable for the tax because she did not benefit from the award. Instructions for filing 1040x Joe spent it on personal items for his use only. Instructions for filing 1040x 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. Instructions for filing 1040x In Part I, she makes all entries under the Tax Year 1 column because she is requesting relief for only one year. Instructions for filing 1040x Part I Line 1. Instructions for filing 1040x   She enters “2007” on line 1 because this is the tax year for which she is requesting relief. Instructions for filing 1040x Line 2. Instructions for filing 1040x   She checks the box because she wants a refund. Instructions for filing 1040x Note. Instructions for filing 1040x 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. Instructions for filing 1040x Line 3. Instructions for filing 1040x   She checks the “No” box because the IRS did not use her share of a joint refund to pay Joe's past-due debts. Instructions for filing 1040x Line 4. Instructions for filing 1040x   She checks the “Yes” box because she filed a joint tax return for tax year 2007. Instructions for filing 1040x Line 5. Instructions for filing 1040x   She skips this line because she checked the “Yes” box on line 4. Instructions for filing 1040x Part II Line 6. Instructions for filing 1040x   She enters her name, address, social security number, county, and best daytime phone number. Instructions for filing 1040x Part III Line 7. Instructions for filing 1040x   She enters Joe's name, address, social security number, and best daytime phone number. Instructions for filing 1040x Line 8. Instructions for filing 1040x   She checks the “divorced since” box and enters the date she was divorced as “05/13/2009. Instructions for filing 1040x ” She attaches a copy of her entire divorce decree (not Illustrated) to the form. Instructions for filing 1040x Line 9. Instructions for filing 1040x   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. Instructions for filing 1040x Line 10. Instructions for filing 1040x   She checks the “No” box because she was not a victim of spousal abuse or domestic violence. Instructions for filing 1040x Line 11. Instructions for filing 1040x   She checks the “No” box because neither she nor Joe incurred any large expenses during the year for which she wants relief. Instructions for filing 1040x Line 12. Instructions for filing 1040x   She checks the “Yes” box because she signed the 2007 joint tax return. Instructions for filing 1040x Line 13. Instructions for filing 1040x   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. Instructions for filing 1040x Part IV Line 14. Instructions for filing 1040x   Because she was not involved in preparing the return, she checks the box, “You were not involved in preparing the returns. Instructions for filing 1040x ” Line 15. Instructions for filing 1040x   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. Instructions for filing 1040x She explains this in the space provided. Instructions for filing 1040x Line 16. Instructions for filing 1040x   She checks the box, “You knew that person had income” because she knew Joe had income from wages. Instructions for filing 1040x She also lists Joe's income. Instructions for filing 1040x Under “Type of Income” she enters “wages. Instructions for filing 1040x ” Under “Who paid it to that person,” she enters the name of Joe's employer, “Allied. Instructions for filing 1040x ” Under “Tax Year 1” she enters the amount of Joe's wages, “$40,000. Instructions for filing 1040x ” Because she is only requesting relief for one tax year, she leaves the entry spaces for “Tax Year 2” and “Tax Year 3” blank. Instructions for filing 1040x Line 17. Instructions for filing 1040x   She checks the “No” box because she did not know any amount was owed to the IRS when the 2007 return was signed. Instructions for filing 1040x Line 18. Instructions for filing 1040x   She checks the “No” box because, when the return was signed, she was not having financial problems. Instructions for filing 1040x Line 19. Instructions for filing 1040x   She checks the box, “You were not involved in handling money for the household” because Joe handled all the money for the household. Instructions for filing 1040x She provides additional information in the space provided. Instructions for filing 1040x Line 20. Instructions for filing 1040x   She checks the “No” box because Joe has never transferred money or property to her. Instructions for filing 1040x Part V Line 21. Instructions for filing 1040x   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. Instructions for filing 1040x Line 22. Instructions for filing 1040x   She enters her average monthly income for her entire household. Instructions for filing 1040x Line 23. Instructions for filing 1040x   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. Instructions for filing 1040x Signing and mailing Form 8857. Instructions for filing 1040x    Janie signs and dates the form. Instructions for filing 1040x She attaches the copy of her divorce decree (not illustrated) required by line 8. Instructions for filing 1040x Finally, she sends the form to the IRS address or fax number shown in the instructions for Form 8857. Instructions for filing 1040x This image is too large to be displayed in the current screen. Instructions for filing 1040x Please click the link to view the image. Instructions for filing 1040x Boulder's filled-in Form 8857 page 1 This image is too large to be displayed in the current screen. Instructions for filing 1040x Please click the link to view the image. Instructions for filing 1040x Boulder's filled-in Form 8857 page 2 This image is too large to be displayed in the current screen. Instructions for filing 1040x Please click the link to view the image. Instructions for filing 1040x Boulder's filled-in Form 8857 page 3 This image is too large to be displayed in the current screen. Instructions for filing 1040x Please click the link to view the image. Instructions for filing 1040x Boulder's filled-in Form 8857 page 4 Flowcharts The following flowcharts provide a quick way for determining whether you may qualify for relief. Instructions for filing 1040x But do not rely on these flowcharts alone. Instructions for filing 1040x Also read the earlier discussions. Instructions for filing 1040x Figure A. Instructions for filing 1040x Do You Qualify for Innocent Spouse Relief? Please click here for the text description of the image. Instructions for filing 1040x "Do You Qualify for Innocent Spouse Relief?" Figure B. Instructions for filing 1040x Do You Qualify for Separation of Liability Relief? Please click here for the text description of the image. Instructions for filing 1040x "Do You Qualify for Separation of Liability Relief?" Figure C. Instructions for filing 1040x Do You Qualify for Equitable Relief? This image is too large to be displayed in the current screen. Instructions for filing 1040x Please click the link to view the image. Instructions for filing 1040x "Do You Qualify for Equitable Relief?" Prev  Up  Next   Home   More Online Publications
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The Instructions For Filing 1040x

Instructions for filing 1040x Index Symbols 28% rate gain, Collectibles (28% rate) gain. Instructions for filing 1040x , Figuring 28% rate gain (line 11). Instructions for filing 1040x A Adjustments to income, defined, Adjustment to income. Instructions for filing 1040x Age 65 or older dependents, Both Earned and Unearned Income Aliens Individual taxpayer identification number (ITIN), Reminders Standard deduction, Standard Deduction of Zero Alternative minimum tax (AMT), Other Filing Requirements, Alternative minimum tax. Instructions for filing 1040x , Alternative Minimum Tax Assistance (see Tax help) B Blind dependents, filing requirements, Both Earned and Unearned Income C Capital gain distributions, Capital gain distributions. Instructions for filing 1040x Capital losses, Capital loss. Instructions for filing 1040x Child's earnings, Child's earnings. Instructions for filing 1040x Child's expenses, Child's expenses. Instructions for filing 1040x Child's return Responsibility for, Should a Return Be Filed Even If Not Required?, Child's expenses. Instructions for filing 1040x Child's unearned income Tax on, Renewing an exemption from withholding. Instructions for filing 1040x Church, wages from, Other Filing Requirements Credits, reduced, Reduced deductions or credits. Instructions for filing 1040x D Deductible investment interest, Deductible investment interest. Instructions for filing 1040x Deductions, Deductions you cannot take. Instructions for filing 1040x Deductions, reduced, Reduced deductions or credits. Instructions for filing 1040x Dependents Exemption for, Standard Deduction of Zero Own exemption, Standard Deduction of Zero Social security numbers (SSNs) of, Reminders Divorced parents, reporting child's unearned income, Parents are divorced. Instructions for filing 1040x E Earned income, Earned Income Only, Both Earned and Unearned Income Education credit, recaptured, Other Filing Requirements Election to include child's income on parent's return, Parent's Election To Report Child's Interest and Dividends, How to make the election. Instructions for filing 1040x , Estimated tax, penalty, Penalty for underpayment of estimated tax. Instructions for filing 1040x Exemption Own exemption — dependent, Dependent's Own Exemption Exemption from withholding, Claiming exemption from withholding. Instructions for filing 1040x Extension of time to file, Extension of time to file. Instructions for filing 1040x F Figures (see Tables and figures) Figuring child's income, Penalty for underpayment of estimated tax. Instructions for filing 1040x Filing requirements, Part 1. Instructions for filing 1040x Rules for All Dependents, Should a Return Be Filed Even If Not Required? Form 1040 Schedule A, Directly connected. Instructions for filing 1040x Schedule J, Using Schedule J (Form 1040), for line 9 tax. Instructions for filing 1040x , Using Schedule J for line 15 tax. Instructions for filing 1040x Form 1040A Filled in example, Form 1099-DIV, Collectibles (28% rate) gain. Instructions for filing 1040x Form 2555, Child files Form 2555 or 2555-EZ. Instructions for filing 1040x , Parent files Form 2555 or 2555-EZ. Instructions for filing 1040x , Child files Form 2555 or 2555-EZ. Instructions for filing 1040x , Child files Form 2555 or 2555-EZ. Instructions for filing 1040x , Child files Form 2555 or 2555-EZ. Instructions for filing 1040x , Child files Form 2555 or 2555-EZ. Instructions for filing 1040x Form 2555-EZ, Child files Form 2555 or 2555-EZ. Instructions for filing 1040x , Parent files Form 2555 or 2555-EZ. Instructions for filing 1040x , Child files Form 2555 or 2555-EZ. Instructions for filing 1040x , Child files Form 2555 or 2555-EZ. Instructions for filing 1040x , Child files Form 2555 or 2555-EZ. Instructions for filing 1040x , Child files Form 2555 or 2555-EZ. Instructions for filing 1040x Form 2848, Designated as representative. Instructions for filing 1040x , How to request. Instructions for filing 1040x Form 6251, Alternative minimum tax. Instructions for filing 1040x , Limit on exemption amount (AMT). Instructions for filing 1040x Form 8615, Providing Parental Information (Form 8615, Lines A–C), Line 18 (Tax) Filled in example, Form 8814, How to make the election. Instructions for filing 1040x , Figuring Child's Income, Figuring Additional Tax Form W-4, Claiming exemption from withholding. Instructions for filing 1040x Free tax services, Free help with your tax return. Instructions for filing 1040x G Gift, income from property received as, Income from property received as a gift. Instructions for filing 1040x H Help (see Tax help) I Individual taxpayer identification numbers (ITINs), Reminders Investment interest, Deductible investment interest. Instructions for filing 1040x IRS notice sent to child, IRS notice. Instructions for filing 1040x Itemized deductions Directly connected, Directly connected. Instructions for filing 1040x J Joint return of parents, Which Parent's Return To Use L Life insurance, Other Filing Requirements Limit on exemption amount (AMT) Alternative Minimum Tax — Limit on exemption amount, Limit on exemption amount (AMT). Instructions for filing 1040x M Married parents filing separately, Parents are married. Instructions for filing 1040x Medicare tax, Other Filing Requirements Missing children, photographs of, Reminders N Net capital gain, Net capital gain. Instructions for filing 1040x Net unearned income, Line 5 (Net Unearned Income) P Parents Election (see Election to include child's income on parent's return) Which parent's return to use, Which Parent's Return To Use Penalty, estimated tax, Penalty for underpayment of estimated tax. Instructions for filing 1040x Publications (see Tax help) Q Qualified dividends, Qualified dividends. Instructions for filing 1040x , Qualified dividends. Instructions for filing 1040x R Recapture taxes, Other Filing Requirements Remarried custodial parent, reporting child's unearned income, Custodial parent remarried. Instructions for filing 1040x Remarried widowed parent, reporting child's unearned income, Widowed parent remarried. Instructions for filing 1040x Returns Filing even if not required, Should a Return Be Filed Even If Not Required? Parent's election to include child's income (see Election to include child's income on parent's return) Responsibility for child's return, Responsibility for Child's Return, Child's expenses. Instructions for filing 1040x Signing child's return, Signing the child's return. Instructions for filing 1040x Who must file, Filing Requirements, Should a Return Be Filed Even If Not Required? S Schedule D Tax Worksheet, Using the Schedule D Tax Worksheet for line 9 tax. Instructions for filing 1040x , Figuring 28% rate gain (line 11). Instructions for filing 1040x , Using the Schedule D Tax Worksheet for line 15 tax. Instructions for filing 1040x Section 1202 gain, Section 1202 gain. Instructions for filing 1040x Self-employed, filing requirements, Other Filing Requirements Separated parents, reporting child's unearned income, Parents not living together. Instructions for filing 1040x Signing child's return, Signing the child's return. Instructions for filing 1040x Social security numbers (SSNs) of dependents, Reminders Social security tax, Other Filing Requirements Standard deduction, Standard Deduction, Standard Deduction of Zero Worksheet for dependents (Worksheet 1), Worksheet 1. Instructions for filing 1040x Zero, Standard Deduction of Zero T Tables and figures Determining whether Form 8615 is required (Figure 2), Election to include child's income on parent's return (Figure 1), Filing requirements for dependents (Table 1), Table 1. Instructions for filing 1040x 2013 Filing Requirements for Dependents Tax help, How to request. Instructions for filing 1040x , How To Get Tax Help Tax on child's unearned income, Renewing an exemption from withholding. Instructions for filing 1040x Age requirement, Certain January 1 birthdays. Instructions for filing 1040x Figured on Form 8615, Tax for Certain Children Who Have Unearned Income Third party designee, Third party designee. Instructions for filing 1040x Tips not reported to employer, Other Filing Requirements Trust income, Trust income. Instructions for filing 1040x TTY/TDD information, How To Get Tax Help U Unearned income, Unearned Income Only, Both Earned and Unearned Income Defined, Unearned income defined. Instructions for filing 1040x Election to include child's income on parent's return (see Election to include child's income on parent's return) Tax on, Part 2. Instructions for filing 1040x Tax on Unearned Income of Certain Children Unrecaptured section 1250 gain, Unrecaptured section 1250 gain. Instructions for filing 1040x , Figuring unrecaptured section 1250 gain (line 11). Instructions for filing 1040x W Withholding, Withholding From Wages Worksheets Dependent's filing requirement, Both Earned and Unearned Income Form 8615 alternate worksheet, Line 1 (Unearned Income) Qualified dividends and capital gain tax, Line 9 (Tax on Parent's Taxable Income Plus Children's Net Unearned Income) Schedule D Tax, Figuring 28% rate gain (line 11). Instructions for filing 1040x Standard deduction worksheet for dependents (Worksheet 1), Worksheet 1. Instructions for filing 1040x Unrecaptured section 1250 gain, Figuring unrecaptured section 1250 gain (line 11). Instructions for filing 1040x Prev  Up     Home   More Online Publications