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Irs Form 1040

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Irs Form 1040

Irs form 1040 10. Irs form 1040   Education Savings Bond Program Table of Contents Introduction Who Can Cash In Bonds Tax FreeAdjusted qualified education expenses. Irs form 1040 Eligible educational institution. Irs form 1040 Dependent for whom you claim an exemption. Irs form 1040 MAGI when using Form 1040A. Irs form 1040 MAGI when using Form 1040. Irs form 1040 Figuring the Tax-Free AmountEffect of the Amount of Your Income on the Amount of Your Exclusion Claiming the Exclusion Introduction Generally, you must pay tax on the interest earned on U. Irs form 1040 S. Irs form 1040 savings bonds. Irs form 1040 If you do not include the interest in income in the years it is earned, you must include it in your income in the year in which you cash in the bonds. Irs form 1040 However, when you cash in certain savings bonds under an education savings bond program, you may be able to exclude the interest from income. Irs form 1040 Who Can Cash In Bonds Tax Free You may be able to cash in qualified U. Irs form 1040 S. Irs form 1040 savings bonds without having to include in your income some or all of the interest earned on the bonds if you meet the following conditions. Irs form 1040 You pay qualified education expenses for yourself, your spouse, or a dependent for whom you claim an exemption on your return. Irs form 1040 Your modified adjusted gross income (MAGI) is less than the amount specified for your filing status. Irs form 1040 Your filing status is not married filing separately. Irs form 1040 Qualified U. Irs form 1040 S. Irs form 1040 savings bonds. Irs form 1040   A qualified U. Irs form 1040 S. Irs form 1040 savings bond is a series EE bond issued after 1989 or a series I bond. Irs form 1040 The bond must be issued either in your name (as the sole owner) or in the name of both you and your spouse (as co-owners). Irs form 1040   The owner must be at least 24 years old before the bond's issue date. Irs form 1040 The issue date is printed on the front of the savings bond. Irs form 1040    The issue date is not necessarily the date of purchase—it will be the first day of the month in which the bond is purchased (or posted, if bought electronically). Irs form 1040 Qualified education expenses. Irs form 1040   These include the following items you pay for either yourself, your spouse, or a dependent for whom you claim an exemption. Irs form 1040 Tuition and fees required to enroll at or attend an eligible educational institution. Irs form 1040 Qualified education expenses do not include expenses for room and board or for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. Irs form 1040 Contributions to a qualified tuition program (QTP) (see How Much Can You Contribute in chapter 8, Qualified Tuition Program). Irs form 1040 Contributions to a Coverdell education savings account (ESA) (see Contributions in chapter 7, Coverdell Education Savings Account). Irs form 1040 Adjusted qualified education expenses. Irs form 1040   You must reduce your qualified education expenses by all of the following tax-free benefits. Irs form 1040 Tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). Irs form 1040 Expenses used to figure the tax-free portion of distributions from a Coverdell ESA (see Qualified Education Expenses in chapter 7, Coverdell Education Savings Account). Irs form 1040 Expenses used to figure the tax-free portion of distributions from a QTP (see Qualified education expenses in chapter 8, Qualified Tuition Program). Irs form 1040 Any tax-free payments (other than gifts or inheritances) received as educational assistance, such as: Veterans' educational assistance benefits (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Qualified tuition reductions (see Qualified Tuition Reduction in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), or Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ). Irs form 1040 Any expenses used in figuring the American opportunity and lifetime learning credits. Irs form 1040 See What Expenses Qualify in chapter 2, American Opportunity Credit, and What Expenses Qualify in chapter 3, Lifetime Learning Credit, for more information. Irs form 1040 Eligible educational institution. Irs form 1040   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Irs form 1040 S. Irs form 1040 Department of Education. Irs form 1040 It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Irs form 1040 The educational institution should be able to tell you if it is an eligible educational institution. Irs form 1040   Certain educational institutions located outside the United States also participate in the U. Irs form 1040 S. Irs form 1040 Department of Education's Federal Student Aid (FSA) programs. Irs form 1040 Dependent for whom you claim an exemption. Irs form 1040   You claim an exemption for a person if you list his or her name and other required information on Form 1040 (or Form 1040A), line 6c. Irs form 1040 Modified adjusted gross income (MAGI). Irs form 1040   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return without taking into account this interest exclusion. Irs form 1040 However, as discussed below, there may be other modifications. Irs form 1040 MAGI when using Form 1040A. Irs form 1040   If you file Form 1040A, your MAGI is the AGI on line 22 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any amount on line 18 (student loan interest deduction) and line 19 (tuition and fees deduction). Irs form 1040 MAGI when using Form 1040. Irs form 1040   If you file Form 1040, your MAGI is the AGI on line 38 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. Irs form 1040    Use the worksheet in the instructions for line 9 of Form 8815 to figure your MAGI. Irs form 1040 If you claim any of the exclusion or deduction items (1)–(6) listed above, add the amount of the exclusion or deduction to the amount on line 5 of the worksheet. Irs form 1040 Do not add in the deduction for (7) student loan interest, and (8) tuition and fees, or (9) domestic production activities because line 4 of the worksheet already includes these amounts. Irs form 1040 Enter the total on Form 8815, line 9, as your modified adjusted gross income (MAGI). Irs form 1040    Because the deduction for interest expenses attributable to royalties and other investments is limited to your net investment income, you cannot figure the deduction until you have figured this interest exclusion. Irs form 1040 Therefore, if you had interest expenses attributable to royalties and deductible on Schedule E (Form 1040), Supplemental Income and Loss, you must make a special computation of your deductible interest without regard to this exclusion to figure the net royalty income included in your MAGI. Irs form 1040 See Royalties included in MAGI under Education Savings Bond Program in Publication 550, chapter 1. Irs form 1040 Figuring the Tax-Free Amount If the total you receive when you cash in the bonds is not more than the adjusted qualified education expenses for the year, all of the interest on the bonds may be tax free. Irs form 1040 However, if the total you receive when you cash in the bonds is more than the adjusted expenses, only part of the interest may be tax free. Irs form 1040 To determine the tax-free amount, multiply the interest part of the proceeds by a fraction. Irs form 1040 The numerator (top part) of the fraction is the adjusted qualified education expenses (AQEE) you paid during the year. Irs form 1040 The denominator (bottom part) of the fraction is the total proceeds you received during the year. Irs form 1040 Example. Irs form 1040 In February 2013, Mark and Joan Washington, a married couple, cashed a qualified series EE U. Irs form 1040 S. Irs form 1040 savings bond. Irs form 1040 They received proceeds of $9,000, representing principal of $6,000 and interest of $3,000. Irs form 1040 In 2013, they paid $7,650 of their daughter's college tuition. Irs form 1040 They are not claiming an American opportunity or lifetime learning credit for those expenses, and their daughter does not have any tax-free educational assistance. Irs form 1040 Their MAGI for 2013 was $80,000. Irs form 1040   $3,000 interest × $7,650 AQEE  $9,000 proceeds = $2,550 tax-free interest   They can exclude $2,550 of interest in 2013. Irs form 1040 They must pay tax on the remaining $450 ($3,000 − $2,550) interest. Irs form 1040 Effect of the Amount of Your Income on the Amount of Your Exclusion The amount of your interest exclusion is gradually reduced (phased out) based on your MAGI and filing status. Irs form 1040 Claiming the Exclusion Use Form 8815 to figure your education savings bond interest exclusion. Irs form 1040 Enter your exclusion on line 3 of Schedule B (Form 1040A or 1040), Interest and Ordinary Dividends. Irs form 1040 Attach Form 8815 to your tax return. Irs form 1040 Prev  Up  Next   Home   More Online Publications
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Filing Past Due Tax Returns

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File all tax returns that are due, regardless of whether or not you can pay in full. File your past due return the same way and to the same location where you would file an on-time return. 

If you have received a notice, make sure to send your past due return to the location indicated on the notice you received.

Why you should file your past due return now

Avoid interest and penalties

File your past due return and pay now to limit interest charges and late payment penalties.

Claim a refund

You risk losing your refund if you don't file your return. If you are due a refund for withholding or estimated taxes, you must file your return to claim it within 3 years of the return due date. The same rule applies to a right to claim tax credits such as the Earned Income Credit.

We hold income tax refunds in cases where our records show that one or more income tax returns are past due. We hold them until we get the past due return or receive an acceptable reason for not filing a past due return.

Protect Social Security benefits

If you are self-employed and do not file your federal income tax return, any self-employment income you earned will not be reported to the Social Security Administration and you will not receive credits toward Social Security retirement or disability benefits.

Avoid issues obtaining loans

Loan approvals may be delayed if you don't file your return. Copies of filed tax returns must be submitted to financial institutions, mortgage lenders/brokers, etc., whenever you want to buy or refinance a home, get a loan for a business, or apply for federal aid for higher education.

If you owe more than you can pay

If you cannot pay what you owe, you can request an additional 60-120 days to pay your account in full through the Online Payment Agreement application or by calling 800-829-1040; no user fee will be charged. If you need more time to pay, you can request an installment agreement or you may qualify for an offer in compromise.

What if you don’t file voluntarily

Substitute Return 

If you fail to file, we may file a substitute return for you. This return might not give you credit for deductions and exemptions you may be entitled to receive. We will send you a Notice of Deficiency CP3219N (90-day letter) proposing a tax assessment. You will have 90 days to file your past due tax return or file a petition in Tax Court. If you do neither, we will proceed with our proposed assessment. If you have received notice CP3219N you can not request an extension to file. 

If any of the income listed is incorrect, you may do the following:

  • Contact us at 1-866-681-4271 to let us know.
  • Contact the payer (source) of the income to request a corrected Form W-2 or 1099.
  • Attach the corrected forms when you send us your completed tax returns.

If the IRS files a substitute return, it is still in your best interest to file your own tax return to take advantage of any exemptions, credits and deductions you are entitled to receive. The IRS will generally adjust your account to reflect the correct figures.

Collection and enforcement actions

The return we prepare for you (our proposed assessment) will lead to a tax bill, which, if unpaid, will trigger the collection process. This can include such actions as a levy on your wages or bank account or the filing of a notice of federal tax lien.

If you repeatedly do not file, you could be subject to additional enforcement measures, such as additional penalties and/or criminal prosecution.

Help filing your past due return

For filing help, call 1-800-829-1040 or 1-800-829-4059 for TTY/TDD. If you need income information to help prepare a past due return, call the toll-free number at 1-866-681-4271, or contact your employer or payer.

Get our online tax forms and instructions to file your past due return, or order them by calling 1-800-Tax-Form (1-800-829-3676) or 1-800-829-4059 for TTY/TDD. 

If you are experiencing a hardship and you can’t file your past due return, you can call or write your local Taxpayer Advocate Office for your state.

Already filed your past due return

If you received a notice, you should send us a copy of the past due return to the indicated address.

It takes approximately 6 weeks for us to process an accurately completed past due tax return.

Page Last Reviewed or Updated: 16-Sep-2013

The Irs Form 1040

Irs form 1040 Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Irs form 1040 Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. Irs form 1040 . Irs form 1040 What is joint and several liability? . Irs form 1040 How can I get relief from joint and several liability? . Irs form 1040 What are the rules for innocent spouse relief? . Irs form 1040 What are erroneous items? . Irs form 1040 What is an understated tax? . Irs form 1040 Will I qualify for innocent spouse relief in any situation where there is an understated tax? . Irs form 1040 What are the rules for separation of liability relief? . Irs form 1040 Why would a request for separation of liability relief be denied? . Irs form 1040 What are the rules for equitable relief? . Irs form 1040 How do state community property laws affect my ability to qualify for relief? . Irs form 1040 How do I request relief? . Irs form 1040 When should I file Form 8857? . Irs form 1040 Where should I file Form 8857? . Irs form 1040 I am currently undergoing an examination of my return. Irs form 1040 How do I request innocent spouse relief? . Irs form 1040 What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . Irs form 1040 What is injured spouse relief? . Irs form 1040 What is joint and several liability? When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. Irs form 1040 This is called joint and several liability. Irs form 1040 Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to the income, deductions, or credits of your spouse or former spouse. Irs form 1040 You remain jointly and severally liable for taxes, and the IRS still can collect from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the tax. Irs form 1040 There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. Irs form 1040 ” Each type has different requirements. Irs form 1040 They are explained separately below. Irs form 1040 To qualify for innocent spouse relief, you must meet all of the following conditions. Irs form 1040 You must have filed a joint return which has an understated tax. Irs form 1040 The understated tax must be due to erroneous items of your spouse (or former spouse). Irs form 1040 You must establish that at the time you signed the joint return, you did not know, and had no reason to know, that there was an understated tax. Irs form 1040 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Irs form 1040 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Irs form 1040 Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not properly reported on the return. Irs form 1040 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Irs form 1040 For example, you reported total tax on your 2008 return of $2,500. Irs form 1040 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Irs form 1040 You have a $500 understated tax. Irs form 1040 No. Irs form 1040 There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. Irs form 1040 For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. Irs form 1040 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Irs form 1040 Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). Irs form 1040 The understated tax allocated to you is generally the amount you are responsible for. Irs form 1040 To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. Irs form 1040 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. Irs form 1040 (Under this rule, you are no longer married if you are widowed. Irs form 1040 ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. Irs form 1040 In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Irs form 1040 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Irs form 1040 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Irs form 1040 The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). Irs form 1040 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Irs form 1040 Equitable relief is only available if you meet all of the following conditions. Irs form 1040 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs form 1040 You have an understated tax or underpaid tax. Irs form 1040 See Note later. Irs form 1040 You did not pay the tax. Irs form 1040 However, see Refunds , earlier, for exceptions. Irs form 1040 The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. Irs form 1040 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs form 1040 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Irs form 1040 You did not file or fail to file your return with the intent to commit fraud. Irs form 1040 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Irs form 1040 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs form 1040 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs form 1040 Note. Irs form 1040 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Irs form 1040 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs form 1040 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs form 1040 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs form 1040 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. Irs form 1040      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs form 1040 You must file an additional Form 8857 if you are requesting relief for more than three years. Irs form 1040 If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. Irs form 1040 If you are requesting equitable relief, see Exception for equitable relief. Irs form 1040 under How To Request Relief, earlier, for when to file Form 8857. Irs form 1040 If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. Irs form 1040 Use the address or fax number shown in the Instructions for Form 8857. Irs form 1040 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs form 1040 Do not file it with the employee assigned to examine your return. Irs form 1040 Generally, the IRS has 10 years to collect an amount you owe. Irs form 1040 This is the collection statute of limitations. Irs form 1040 By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs form 1040 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs form 1040 But interest and penalties continue to accrue. Irs form 1040 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs form 1040 This includes the time the Tax Court is considering your request. Irs form 1040 After your case is resolved, the IRS can begin or resume collecting from you. Irs form 1040 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs form 1040 See Publication 594 for more information. Irs form 1040 Injured spouse relief is different from innocent spouse relief. Irs form 1040 When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. Irs form 1040 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs form 1040 You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). Irs form 1040 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Irs form 1040 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs form 1040 Note. Irs form 1040 If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. Irs form 1040 . Irs form 1040 How can I get relief from joint and several liability? There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. Irs form 1040 ” Each type has different requirements. Irs form 1040 They are explained separately below. Irs form 1040 To qualify for innocent spouse relief, you must meet all of the following conditions. Irs form 1040 You must have filed a joint return which has an understated tax. Irs form 1040 The understated tax must be due to erroneous items of your spouse (or former spouse). Irs form 1040 You must establish that at the time you signed the joint return, you did not know, and had no reason to know, that there was an understated tax. Irs form 1040 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Irs form 1040 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Irs form 1040 Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not properly reported on the return. Irs form 1040 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Irs form 1040 For example, you reported total tax on your 2008 return of $2,500. Irs form 1040 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Irs form 1040 You have a $500 understated tax. Irs form 1040 No. Irs form 1040 There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. Irs form 1040 For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. Irs form 1040 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Irs form 1040 Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). Irs form 1040 The understated tax allocated to you is generally the amount you are responsible for. Irs form 1040 To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. Irs form 1040 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. Irs form 1040 (Under this rule, you are no longer married if you are widowed. Irs form 1040 ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. Irs form 1040 In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Irs form 1040 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Irs form 1040 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Irs form 1040 The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). Irs form 1040 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Irs form 1040 Equitable relief is only available if you meet all of the following conditions. Irs form 1040 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs form 1040 You have an understated tax or underpaid tax. Irs form 1040 See Note later. Irs form 1040 You did not pay the tax. Irs form 1040 However, see Refunds , earlier, for exceptions. Irs form 1040 The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. Irs form 1040 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs form 1040 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Irs form 1040 You did not file or fail to file your return with the intent to commit fraud. Irs form 1040 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Irs form 1040 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs form 1040 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs form 1040 Note. Irs form 1040 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Irs form 1040 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs form 1040 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs form 1040 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs form 1040 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. Irs form 1040      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs form 1040 You must file an additional Form 8857 if you are requesting relief for more than three years. Irs form 1040 If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. Irs form 1040 If you are requesting equitable relief, see Exception for equitable relief. Irs form 1040 under How To Request Relief, earlier, for when to file Form 8857. Irs form 1040 If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. Irs form 1040 Use the address or fax number shown in the Instructions for Form 8857. Irs form 1040 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs form 1040 Do not file it with the employee assigned to examine your return. Irs form 1040 Generally, the IRS has 10 years to collect an amount you owe. Irs form 1040 This is the collection statute of limitations. Irs form 1040 By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs form 1040 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs form 1040 But interest and penalties continue to accrue. Irs form 1040 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs form 1040 This includes the time the Tax Court is considering your request. Irs form 1040 After your case is resolved, the IRS can begin or resume collecting from you. Irs form 1040 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs form 1040 See Publication 594 for more information. Irs form 1040 Injured spouse relief is different from innocent spouse relief. Irs form 1040 When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. Irs form 1040 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs form 1040 You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). Irs form 1040 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Irs form 1040 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs form 1040 Note. Irs form 1040 If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. Irs form 1040 . Irs form 1040 What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. Irs form 1040 You must have filed a joint return which has an understated tax. Irs form 1040 The understated tax must be due to erroneous items of your spouse (or former spouse). Irs form 1040 You must establish that at the time you signed the joint return, you did not know, and had no reason to know, that there was an understated tax. Irs form 1040 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Irs form 1040 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Irs form 1040 Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not properly reported on the return. Irs form 1040 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Irs form 1040 For example, you reported total tax on your 2008 return of $2,500. Irs form 1040 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Irs form 1040 You have a $500 understated tax. Irs form 1040 No. Irs form 1040 There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. Irs form 1040 For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. Irs form 1040 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Irs form 1040 Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). Irs form 1040 The understated tax allocated to you is generally the amount you are responsible for. Irs form 1040 To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. Irs form 1040 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. Irs form 1040 (Under this rule, you are no longer married if you are widowed. Irs form 1040 ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. Irs form 1040 In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Irs form 1040 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Irs form 1040 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Irs form 1040 The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). Irs form 1040 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Irs form 1040 Equitable relief is only available if you meet all of the following conditions. Irs form 1040 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs form 1040 You have an understated tax or underpaid tax. Irs form 1040 See Note later. Irs form 1040 You did not pay the tax. Irs form 1040 However, see Refunds , earlier, for exceptions. Irs form 1040 The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. Irs form 1040 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs form 1040 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Irs form 1040 You did not file or fail to file your return with the intent to commit fraud. Irs form 1040 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Irs form 1040 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs form 1040 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs form 1040 Note. Irs form 1040 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Irs form 1040 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs form 1040 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs form 1040 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs form 1040 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. Irs form 1040      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs form 1040 You must file an additional Form 8857 if you are requesting relief for more than three years. Irs form 1040 If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. Irs form 1040 If you are requesting equitable relief, see Exception for equitable relief. Irs form 1040 under How To Request Relief, earlier, for when to file Form 8857. Irs form 1040 If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. Irs form 1040 Use the address or fax number shown in the Instructions for Form 8857. Irs form 1040 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs form 1040 Do not file it with the employee assigned to examine your return. Irs form 1040 Generally, the IRS has 10 years to collect an amount you owe. Irs form 1040 This is the collection statute of limitations. Irs form 1040 By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs form 1040 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs form 1040 But interest and penalties continue to accrue. Irs form 1040 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs form 1040 This includes the time the Tax Court is considering your request. Irs form 1040 After your case is resolved, the IRS can begin or resume collecting from you. Irs form 1040 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs form 1040 See Publication 594 for more information. Irs form 1040 Injured spouse relief is different from innocent spouse relief. Irs form 1040 When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. Irs form 1040 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs form 1040 You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). Irs form 1040 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Irs form 1040 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs form 1040 Note. Irs form 1040 If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. Irs form 1040 . Irs form 1040 What are “erroneous items”? Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not properly reported on the return. Irs form 1040 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Irs form 1040 For example, you reported total tax on your 2008 return of $2,500. Irs form 1040 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Irs form 1040 You have a $500 understated tax. Irs form 1040 No. Irs form 1040 There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. Irs form 1040 For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. Irs form 1040 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Irs form 1040 Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). Irs form 1040 The understated tax allocated to you is generally the amount you are responsible for. Irs form 1040 To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. Irs form 1040 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. Irs form 1040 (Under this rule, you are no longer married if you are widowed. Irs form 1040 ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. Irs form 1040 In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Irs form 1040 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Irs form 1040 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Irs form 1040 The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). Irs form 1040 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Irs form 1040 Equitable relief is only available if you meet all of the following conditions. Irs form 1040 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs form 1040 You have an understated tax or underpaid tax. Irs form 1040 See Note later. Irs form 1040 You did not pay the tax. Irs form 1040 However, see Refunds , earlier, for exceptions. Irs form 1040 The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. Irs form 1040 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs form 1040 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Irs form 1040 You did not file or fail to file your return with the intent to commit fraud. Irs form 1040 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Irs form 1040 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs form 1040 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs form 1040 Note. Irs form 1040 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Irs form 1040 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs form 1040 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs form 1040 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs form 1040 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. Irs form 1040      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs form 1040 You must file an additional Form 8857 if you are requesting relief for more than three years. Irs form 1040 If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. Irs form 1040 If you are requesting equitable relief, see Exception for equitable relief. Irs form 1040 under How To Request Relief, earlier, for when to file Form 8857. Irs form 1040 If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. Irs form 1040 Use the address or fax number shown in the Instructions for Form 8857. Irs form 1040 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs form 1040 Do not file it with the employee assigned to examine your return. Irs form 1040 Generally, the IRS has 10 years to collect an amount you owe. Irs form 1040 This is the collection statute of limitations. Irs form 1040 By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs form 1040 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs form 1040 But interest and penalties continue to accrue. Irs form 1040 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs form 1040 This includes the time the Tax Court is considering your request. Irs form 1040 After your case is resolved, the IRS can begin or resume collecting from you. Irs form 1040 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs form 1040 See Publication 594 for more information. Irs form 1040 Injured spouse relief is different from innocent spouse relief. Irs form 1040 When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. Irs form 1040 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs form 1040 You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). Irs form 1040 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Irs form 1040 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs form 1040 Note. Irs form 1040 If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. Irs form 1040 . Irs form 1040 What is an “understated tax”? You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Irs form 1040 For example, you reported total tax on your 2008 return of $2,500. Irs form 1040 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Irs form 1040 You have a $500 understated tax. Irs form 1040 No. Irs form 1040 There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. Irs form 1040 For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. Irs form 1040 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Irs form 1040 Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). Irs form 1040 The understated tax allocated to you is generally the amount you are responsible for. Irs form 1040 To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. Irs form 1040 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. Irs form 1040 (Under this rule, you are no longer married if you are widowed. Irs form 1040 ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. Irs form 1040 In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Irs form 1040 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Irs form 1040 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Irs form 1040 The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). Irs form 1040 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Irs form 1040 Equitable relief is only available if you meet all of the following conditions. Irs form 1040 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs form 1040 You have an understated tax or underpaid tax. Irs form 1040 See Note later. Irs form 1040 You did not pay the tax. Irs form 1040 However, see Refunds , earlier, for exceptions. Irs form 1040 The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. Irs form 1040 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs form 1040 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Irs form 1040 You did not file or fail to file your return with the intent to commit fraud. Irs form 1040 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Irs form 1040 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs form 1040 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs form 1040 Note. Irs form 1040 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Irs form 1040 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs form 1040 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs form 1040 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs form 1040 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. Irs form 1040      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs form 1040 You must file an additional Form 8857 if you are requesting relief for more than three years. Irs form 1040 If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. Irs form 1040 If you are requesting equitable relief, see Exception for equitable relief. Irs form 1040 under How To Request Relief, earlier, for when to file Form 8857. Irs form 1040 If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. Irs form 1040 Use the address or fax number shown in the Instructions for Form 8857. Irs form 1040 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs form 1040 Do not file it with the employee assigned to examine your return. Irs form 1040 Generally, the IRS has 10 years to collect an amount you owe. Irs form 1040 This is the collection statute of limitations. Irs form 1040 By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs form 1040 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs form 1040 But interest and penalties continue to accrue. Irs form 1040 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs form 1040 This includes the time the Tax Court is considering your request. Irs form 1040 After your case is resolved, the IRS can begin or resume collecting from you. Irs form 1040 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs form 1040 See Publication 594 for more information. Irs form 1040 Injured spouse relief is different from innocent spouse relief. Irs form 1040 When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. Irs form 1040 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs form 1040 You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). Irs form 1040 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Irs form 1040 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs form 1040 Note. Irs form 1040 If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. Irs form 1040 . Irs form 1040 Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. Irs form 1040 There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. Irs form 1040 For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. Irs form 1040 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Irs form 1040 Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). Irs form 1040 The understated tax allocated to you is generally the amount you are responsible for. Irs form 1040 To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. Irs form 1040 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. Irs form 1040 (Under this rule, you are no longer married if you are widowed. Irs form 1040 ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. Irs form 1040 In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Irs form 1040 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Irs form 1040 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Irs form 1040 The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). Irs form 1040 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Irs form 1040 Equitable relief is only available if you meet all of the following conditions. Irs form 1040 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs form 1040 You have an understated tax or underpaid tax. Irs form 1040 See Note later. Irs form 1040 You did not pay the tax. Irs form 1040 However, see Refunds , earlier, for exceptions. Irs form 1040 The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. Irs form 1040 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs form 1040 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Irs form 1040 You did not file or fail to file your return with the intent to commit fraud. Irs form 1040 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Irs form 1040 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs form 1040 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs form 1040 Note. Irs form 1040 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Irs form 1040 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs form 1040 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs form 1040 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs form 1040 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. Irs form 1040      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs form 1040 You must file an additional Form 8857 if you are requesting relief for more than three years. Irs form 1040 If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. Irs form 1040 If you are requesting equitable relief, see Exception for equitable relief. Irs form 1040 under How To Request Relief, earlier, for when to file Form 8857. Irs form 1040 If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. Irs form 1040 Use the address or fax number shown in the Instructions for Form 8857. Irs form 1040 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs form 1040 Do not file it with the employee assigned to examine your return. Irs form 1040 Generally, the IRS has 10 years to collect an amount you owe. Irs form 1040 This is the collection statute of limitations. Irs form 1040 By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs form 1040 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs form 1040 But interest and penalties continue to accrue. Irs form 1040 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs form 1040 This includes the time the Tax Court is considering your request. Irs form 1040 After your case is resolved, the IRS can begin or resume collecting from you. Irs form 1040 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs form 1040 See Publication 594 for more information. Irs form 1040 Injured spouse relief is different from innocent spouse relief. Irs form 1040 When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. Irs form 1040 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs form 1040 You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). Irs form 1040 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Irs form 1040 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs form 1040 Note. Irs form 1040 If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. Irs form 1040 . Irs form 1040 What are the rules for separation of liability relief? Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). Irs form 1040 The understated tax allocated to you is generally the amount you are responsible for. Irs form 1040 To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. Irs form 1040 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. Irs form 1040 (Under this rule, you are no longer married if you are widowed. Irs form 1040 ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. Irs form 1040 In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Irs form 1040 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Irs form 1040 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Irs form 1040 The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). Irs form 1040 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Irs form 1040 Equitable relief is only available if you meet all of the following conditions. Irs form 1040 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs form 1040 You have an understated tax or underpaid tax. Irs form 1040 See Note later. Irs form 1040 You did not pay the tax. Irs form 1040 However, see Refunds , earlier, for exceptions. Irs form 1040 The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. Irs form 1040 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs form 1040 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Irs form 1040 You did not file or fail to file your return with the intent to commit fraud. Irs form 1040 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Irs form 1040 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs form 1040 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs form 1040 Note. Irs form 1040 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Irs form 1040 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs form 1040 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs form 1040 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs form 1040 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. Irs form 1040      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs form 1040 You must file an additional Form 8857 if you are requesting relief for more than three years. Irs form 1040 If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. Irs form 1040 If you are requesting equitable relief, see Exception for equitable relief. Irs form 1040 under How To Request Relief, earlier, for when to file Form 8857. Irs form 1040 If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. Irs form 1040 Use the address or fax number shown in the Instructions for Form 8857. Irs form 1040 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs form 1040 Do not file it with the employee assigned to examine your return. Irs form 1040 Generally, the IRS has 10 years to collect an amount you owe. Irs form 1040 This is the collection statute of limitations. Irs form 1040 By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs form 1040 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs form 1040 But interest and penalties continue to accrue. Irs form 1040 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs form 1040 This includes the time the Tax Court is considering your request. Irs form 1040 After your case is resolved, the IRS can begin or resume collecting from you. Irs form 1040 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs form 1040 See Publication 594 for more information. Irs form 1040 Injured spouse relief is different from innocent spouse relief. Irs form 1040 When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. Irs form 1040 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs form 1040 You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). Irs form 1040 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Irs form 1040 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs form 1040 Note. Irs form 1040 If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. Irs form 1040 . Irs form 1040 Why would a request for separation of liability relief be denied? Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Irs form 1040 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Irs form 1040 The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). Irs form 1040 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Irs form 1040 Equitable relief is only available if you meet all of the following conditions. Irs form 1040 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs form 1040 You have an understated tax or underpaid tax. Irs form 1040 See Note later. Irs form 1040 You did not pay the tax. Irs form 1040 However, see Refunds , earlier, for exceptions. Irs form 1040 The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. Irs form 1040 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs form 1040 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Irs form 1040 You did not file or fail to file your return with the intent to commit fraud. Irs form 1040 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Irs form 1040 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs form 1040 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs form 1040 Note. Irs form 1040 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Irs form 1040 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs form 1040 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs form 1040 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs form 1040 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. Irs form 1040      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs form 1040 You must file an additional Form 8857 if you are requesting relief for more than three years. Irs form 1040 If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. Irs form 1040 If you are requesting equitable relief, see Exception for equitable relief. Irs form 1040 under How To Request Relief, earlier, for when to file Form 8857. Irs form 1040 If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. Irs form 1040 Use the address or fax number shown in the Instructions for Form 8857. Irs form 1040 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs form 1040 Do not file it with the employee assigned to examine your return. Irs form 1040 Generally, the IRS has 10 years to collect an amount you owe. Irs form 1040 This is the collection statute of limitations. Irs form 1040 By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs form 1040 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs form 1040 But interest and penalties continue to accrue. Irs form 1040 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs form 1040 This includes the time the Tax Court is considering your request. Irs form 1040 After your case is resolved, the IRS can begin or resume collecting from you. Irs form 1040 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs form 1040 See Publication 594 for more information. Irs form 1040 Injured spouse relief is different from innocent spouse relief. Irs form 1040 When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. Irs form 1040 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs form 1040 You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). Irs form 1040 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Irs form 1040 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs form 1040 Note. Irs form 1040 If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. Irs form 1040 . Irs form 1040 What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. Irs form 1040 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs form 1040 You have an understated tax or underpaid tax. Irs form 1040 See Note later. Irs form 1040 You did not pay the tax. Irs form 1040 However, see Refunds , earlier, for exceptions. Irs form 1040 The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. Irs form 1040 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs form 1040 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Irs form 1040 You did not file or fail to file your return with the intent to commit fraud. Irs form 1040 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Irs form 1040 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs form 1040 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs form 1040 Note. Irs form 1040 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Irs form 1040 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs form 1040 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs form 1040 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs form 1040 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. Irs form 1040      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs form 1040 You must file an additional Form 8857 if you are requesting relief for more than three years. Irs form 1040 If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. Irs form 1040 If you are requesting equitable relief, see Exception for equitable relief. Irs form 1040 under How To Request Relief, earlier, for when to file Form 8857. Irs form 1040 If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. Irs form 1040 Use the address or fax number shown in the Instructions for Form 8857. Irs form 1040 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs form 1040 Do not file it with the employee assigned to examine your return. Irs form 1040 Generally, the IRS has 10 years to collect an amount you owe. Irs form 1040 This is the collection statute of limitations. Irs form 1040 By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs form 1040 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs form 1040 But interest and penalties continue to accrue. Irs form 1040 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs form 1040 This includes the time the Tax Court is considering your request. Irs form 1040 After your case is resolved, the IRS can begin or resume collecting from you. Irs form 1040 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs form 1040 See Publication 594 for more information. Irs form 1040 Injured spouse relief is different from innocent spouse relief. Irs form 1040 When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. Irs form 1040 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs form 1040 You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). Irs form 1040 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Irs form 1040 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs form 1040 Note. Irs form 1040 If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. Irs form 1040 . Irs form 1040 How do state community property laws affect my ability to qualify for relief? Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs form 1040 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs form 1040 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. Irs form 1040      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs form 1040 You must file an additional Form 8857 if you are requesting relief for more than three years. Irs form 1040 If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. Irs form 1040 If you are requesting equitable relief, see Exception for equitable relief. Irs form 1040 under How To Request Relief, earlier, for when to file Form 8857. Irs form 1040 If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. Irs form 1040 Use the address or fax number shown in the Instructions for Form 8857. Irs form 1040 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs form 1040 Do not file it with the employee assigned to examine your return. Irs form 1040 Generally, the IRS has 10 years to collect an amount you owe. Irs form 1040 This is the collection statute of limitations. Irs form 1040 By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs form 1040 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs form 1040 But interest and penalties continue to accrue. Irs form 1040 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs form 1040 This includes the time the Tax Court is considering your request. Irs form 1040 After your case is resolved, the IRS can begin or