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Irs Form 1040ez Instructions

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Irs Form 1040ez Instructions

Irs form 1040ez instructions Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Irs form 1040ez instructions Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. Irs form 1040ez instructions . Irs form 1040ez instructions What is joint and several liability? . Irs form 1040ez instructions How can I get relief from joint and several liability? . Irs form 1040ez instructions What are the rules for innocent spouse relief? . Irs form 1040ez instructions What are erroneous items? . Irs form 1040ez instructions What is an understated tax? . Irs form 1040ez instructions Will I qualify for innocent spouse relief in any situation where there is an understated tax? . Irs form 1040ez instructions What are the rules for separation of liability relief? . Irs form 1040ez instructions Why would a request for separation of liability relief be denied? . Irs form 1040ez instructions What are the rules for equitable relief? . Irs form 1040ez instructions How do state community property laws affect my ability to qualify for relief? . Irs form 1040ez instructions How do I request relief? . Irs form 1040ez instructions When should I file Form 8857? . Irs form 1040ez instructions Where should I file Form 8857? . Irs form 1040ez instructions I am currently undergoing an examination of my return. Irs form 1040ez instructions How do I request innocent spouse relief? . Irs form 1040ez instructions 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 1040ez instructions What is injured spouse relief? . Irs form 1040ez instructions 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 1040ez instructions This is called joint and several liability. Irs form 1040ez instructions 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 1040ez instructions 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 1040ez instructions There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. Irs form 1040ez instructions ” Each type has different requirements. Irs form 1040ez instructions They are explained separately below. Irs form 1040ez instructions To qualify for innocent spouse relief, you must meet all of the following conditions. Irs form 1040ez instructions You must have filed a joint return which has an understated tax. Irs form 1040ez instructions The understated tax must be due to erroneous items of your spouse (or former spouse). Irs form 1040ez instructions 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 1040ez instructions Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Irs form 1040ez instructions 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 1040ez instructions 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 1040ez instructions 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 1040ez instructions For example, you reported total tax on your 2008 return of $2,500. Irs form 1040ez instructions IRS determined in an audit of your 2008 return that the total tax should be $3,000. Irs form 1040ez instructions You have a $500 understated tax. Irs form 1040ez instructions No. Irs form 1040ez instructions 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 1040ez instructions 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 1040ez instructions You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Irs form 1040ez instructions 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 1040ez instructions The understated tax allocated to you is generally the amount you are responsible for. Irs form 1040ez instructions 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 1040ez instructions 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 1040ez instructions (Under this rule, you are no longer married if you are widowed. Irs form 1040ez instructions ) 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 1040ez instructions 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 1040ez instructions 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 1040ez instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Irs form 1040ez instructions 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 1040ez instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Irs form 1040ez instructions Equitable relief is only available if you meet all of the following conditions. Irs form 1040ez instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs form 1040ez instructions You have an understated tax or underpaid tax. Irs form 1040ez instructions See Note later. Irs form 1040ez instructions You did not pay the tax. Irs form 1040ez instructions However, see Refunds , earlier, for exceptions. Irs form 1040ez instructions 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 1040ez instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs form 1040ez instructions 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 1040ez instructions You did not file or fail to file your return with the intent to commit fraud. Irs form 1040ez instructions 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 1040ez instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs form 1040ez instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs form 1040ez instructions Note. Irs form 1040ez instructions 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 1040ez instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs form 1040ez instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs form 1040ez instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs form 1040ez instructions 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 1040ez instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs form 1040ez instructions You must file an additional Form 8857 if you are requesting relief for more than three years. Irs form 1040ez instructions 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 1040ez instructions If you are requesting equitable relief, see Exception for equitable relief. Irs form 1040ez instructions under How To Request Relief, earlier, for when to file Form 8857. Irs form 1040ez instructions 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 1040ez instructions Use the address or fax number shown in the Instructions for Form 8857. Irs form 1040ez instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs form 1040ez instructions Do not file it with the employee assigned to examine your return. Irs form 1040ez instructions Generally, the IRS has 10 years to collect an amount you owe. Irs form 1040ez instructions This is the collection statute of limitations. Irs form 1040ez instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs form 1040ez instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs form 1040ez instructions But interest and penalties continue to accrue. Irs form 1040ez instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs form 1040ez instructions This includes the time the Tax Court is considering your request. Irs form 1040ez instructions After your case is resolved, the IRS can begin or resume collecting from you. Irs form 1040ez instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs form 1040ez instructions See Publication 594 for more information. Irs form 1040ez instructions Injured spouse relief is different from innocent spouse relief. Irs form 1040ez instructions 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 1040ez instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs form 1040ez instructions 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 1040ez instructions 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 1040ez instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs form 1040ez instructions Note. Irs form 1040ez instructions 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 1040ez instructions . Irs form 1040ez instructions 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 1040ez instructions ” Each type has different requirements. Irs form 1040ez instructions They are explained separately below. Irs form 1040ez instructions To qualify for innocent spouse relief, you must meet all of the following conditions. Irs form 1040ez instructions You must have filed a joint return which has an understated tax. Irs form 1040ez instructions The understated tax must be due to erroneous items of your spouse (or former spouse). Irs form 1040ez instructions 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 1040ez instructions Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Irs form 1040ez instructions 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 1040ez instructions 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 1040ez instructions 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 1040ez instructions For example, you reported total tax on your 2008 return of $2,500. Irs form 1040ez instructions IRS determined in an audit of your 2008 return that the total tax should be $3,000. Irs form 1040ez instructions You have a $500 understated tax. Irs form 1040ez instructions No. Irs form 1040ez instructions 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 1040ez instructions 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 1040ez instructions You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Irs form 1040ez instructions 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 1040ez instructions The understated tax allocated to you is generally the amount you are responsible for. Irs form 1040ez instructions 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 1040ez instructions 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 1040ez instructions (Under this rule, you are no longer married if you are widowed. Irs form 1040ez instructions ) 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 1040ez instructions 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 1040ez instructions 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 1040ez instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Irs form 1040ez instructions 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 1040ez instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Irs form 1040ez instructions Equitable relief is only available if you meet all of the following conditions. Irs form 1040ez instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs form 1040ez instructions You have an understated tax or underpaid tax. Irs form 1040ez instructions See Note later. Irs form 1040ez instructions You did not pay the tax. Irs form 1040ez instructions However, see Refunds , earlier, for exceptions. Irs form 1040ez instructions 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 1040ez instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs form 1040ez instructions 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 1040ez instructions You did not file or fail to file your return with the intent to commit fraud. Irs form 1040ez instructions 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 1040ez instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs form 1040ez instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs form 1040ez instructions Note. Irs form 1040ez instructions 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 1040ez instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs form 1040ez instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs form 1040ez instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs form 1040ez instructions 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 1040ez instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs form 1040ez instructions You must file an additional Form 8857 if you are requesting relief for more than three years. Irs form 1040ez instructions 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 1040ez instructions If you are requesting equitable relief, see Exception for equitable relief. Irs form 1040ez instructions under How To Request Relief, earlier, for when to file Form 8857. Irs form 1040ez instructions 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 1040ez instructions Use the address or fax number shown in the Instructions for Form 8857. Irs form 1040ez instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs form 1040ez instructions Do not file it with the employee assigned to examine your return. Irs form 1040ez instructions Generally, the IRS has 10 years to collect an amount you owe. Irs form 1040ez instructions This is the collection statute of limitations. Irs form 1040ez instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs form 1040ez instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs form 1040ez instructions But interest and penalties continue to accrue. Irs form 1040ez instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs form 1040ez instructions This includes the time the Tax Court is considering your request. Irs form 1040ez instructions After your case is resolved, the IRS can begin or resume collecting from you. Irs form 1040ez instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs form 1040ez instructions See Publication 594 for more information. Irs form 1040ez instructions Injured spouse relief is different from innocent spouse relief. Irs form 1040ez instructions 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 1040ez instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs form 1040ez instructions 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 1040ez instructions 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 1040ez instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs form 1040ez instructions Note. Irs form 1040ez instructions 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 1040ez instructions . Irs form 1040ez instructions What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. Irs form 1040ez instructions You must have filed a joint return which has an understated tax. Irs form 1040ez instructions The understated tax must be due to erroneous items of your spouse (or former spouse). Irs form 1040ez instructions 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 1040ez instructions Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Irs form 1040ez instructions 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 1040ez instructions 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 1040ez instructions 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 1040ez instructions For example, you reported total tax on your 2008 return of $2,500. Irs form 1040ez instructions IRS determined in an audit of your 2008 return that the total tax should be $3,000. Irs form 1040ez instructions You have a $500 understated tax. Irs form 1040ez instructions No. Irs form 1040ez instructions 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 1040ez instructions 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 1040ez instructions You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Irs form 1040ez instructions 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 1040ez instructions The understated tax allocated to you is generally the amount you are responsible for. Irs form 1040ez instructions 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 1040ez instructions 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 1040ez instructions (Under this rule, you are no longer married if you are widowed. Irs form 1040ez instructions ) 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 1040ez instructions 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 1040ez instructions 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 1040ez instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Irs form 1040ez instructions 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 1040ez instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Irs form 1040ez instructions Equitable relief is only available if you meet all of the following conditions. Irs form 1040ez instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs form 1040ez instructions You have an understated tax or underpaid tax. Irs form 1040ez instructions See Note later. Irs form 1040ez instructions You did not pay the tax. Irs form 1040ez instructions However, see Refunds , earlier, for exceptions. Irs form 1040ez instructions 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 1040ez instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs form 1040ez instructions 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 1040ez instructions You did not file or fail to file your return with the intent to commit fraud. Irs form 1040ez instructions 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 1040ez instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs form 1040ez instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs form 1040ez instructions Note. Irs form 1040ez instructions 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 1040ez instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs form 1040ez instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs form 1040ez instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs form 1040ez instructions 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 1040ez instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs form 1040ez instructions You must file an additional Form 8857 if you are requesting relief for more than three years. Irs form 1040ez instructions 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 1040ez instructions If you are requesting equitable relief, see Exception for equitable relief. Irs form 1040ez instructions under How To Request Relief, earlier, for when to file Form 8857. Irs form 1040ez instructions 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 1040ez instructions Use the address or fax number shown in the Instructions for Form 8857. Irs form 1040ez instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs form 1040ez instructions Do not file it with the employee assigned to examine your return. Irs form 1040ez instructions Generally, the IRS has 10 years to collect an amount you owe. Irs form 1040ez instructions This is the collection statute of limitations. Irs form 1040ez instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs form 1040ez instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs form 1040ez instructions But interest and penalties continue to accrue. Irs form 1040ez instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs form 1040ez instructions This includes the time the Tax Court is considering your request. Irs form 1040ez instructions After your case is resolved, the IRS can begin or resume collecting from you. Irs form 1040ez instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs form 1040ez instructions See Publication 594 for more information. Irs form 1040ez instructions Injured spouse relief is different from innocent spouse relief. Irs form 1040ez instructions 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 1040ez instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs form 1040ez instructions 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 1040ez instructions 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 1040ez instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs form 1040ez instructions Note. Irs form 1040ez instructions 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 1040ez instructions . Irs form 1040ez instructions 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 1040ez instructions 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 1040ez instructions For example, you reported total tax on your 2008 return of $2,500. Irs form 1040ez instructions IRS determined in an audit of your 2008 return that the total tax should be $3,000. Irs form 1040ez instructions You have a $500 understated tax. Irs form 1040ez instructions No. Irs form 1040ez instructions 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 1040ez instructions 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 1040ez instructions You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Irs form 1040ez instructions 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 1040ez instructions The understated tax allocated to you is generally the amount you are responsible for. Irs form 1040ez instructions 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 1040ez instructions 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 1040ez instructions (Under this rule, you are no longer married if you are widowed. Irs form 1040ez instructions ) 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 1040ez instructions 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 1040ez instructions 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 1040ez instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Irs form 1040ez instructions 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 1040ez instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Irs form 1040ez instructions Equitable relief is only available if you meet all of the following conditions. Irs form 1040ez instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs form 1040ez instructions You have an understated tax or underpaid tax. Irs form 1040ez instructions See Note later. Irs form 1040ez instructions You did not pay the tax. Irs form 1040ez instructions However, see Refunds , earlier, for exceptions. Irs form 1040ez instructions 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 1040ez instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs form 1040ez instructions 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 1040ez instructions You did not file or fail to file your return with the intent to commit fraud. Irs form 1040ez instructions 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 1040ez instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs form 1040ez instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs form 1040ez instructions Note. Irs form 1040ez instructions 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 1040ez instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs form 1040ez instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs form 1040ez instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs form 1040ez instructions 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 1040ez instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs form 1040ez instructions You must file an additional Form 8857 if you are requesting relief for more than three years. Irs form 1040ez instructions 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 1040ez instructions If you are requesting equitable relief, see Exception for equitable relief. Irs form 1040ez instructions under How To Request Relief, earlier, for when to file Form 8857. Irs form 1040ez instructions 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 1040ez instructions Use the address or fax number shown in the Instructions for Form 8857. Irs form 1040ez instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs form 1040ez instructions Do not file it with the employee assigned to examine your return. Irs form 1040ez instructions Generally, the IRS has 10 years to collect an amount you owe. Irs form 1040ez instructions This is the collection statute of limitations. Irs form 1040ez instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs form 1040ez instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs form 1040ez instructions But interest and penalties continue to accrue. Irs form 1040ez instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs form 1040ez instructions This includes the time the Tax Court is considering your request. Irs form 1040ez instructions After your case is resolved, the IRS can begin or resume collecting from you. Irs form 1040ez instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs form 1040ez instructions See Publication 594 for more information. Irs form 1040ez instructions Injured spouse relief is different from innocent spouse relief. Irs form 1040ez instructions 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 1040ez instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs form 1040ez instructions 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 1040ez instructions 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 1040ez instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs form 1040ez instructions Note. Irs form 1040ez instructions 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 1040ez instructions . Irs form 1040ez instructions 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 1040ez instructions For example, you reported total tax on your 2008 return of $2,500. Irs form 1040ez instructions IRS determined in an audit of your 2008 return that the total tax should be $3,000. Irs form 1040ez instructions You have a $500 understated tax. Irs form 1040ez instructions No. Irs form 1040ez instructions 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 1040ez instructions 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 1040ez instructions You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Irs form 1040ez instructions 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 1040ez instructions The understated tax allocated to you is generally the amount you are responsible for. Irs form 1040ez instructions 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 1040ez instructions 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 1040ez instructions (Under this rule, you are no longer married if you are widowed. Irs form 1040ez instructions ) 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 1040ez instructions 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 1040ez instructions 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 1040ez instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Irs form 1040ez instructions 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 1040ez instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Irs form 1040ez instructions Equitable relief is only available if you meet all of the following conditions. Irs form 1040ez instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs form 1040ez instructions You have an understated tax or underpaid tax. Irs form 1040ez instructions See Note later. Irs form 1040ez instructions You did not pay the tax. Irs form 1040ez instructions However, see Refunds , earlier, for exceptions. Irs form 1040ez instructions 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 1040ez instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs form 1040ez instructions 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 1040ez instructions You did not file or fail to file your return with the intent to commit fraud. Irs form 1040ez instructions 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 1040ez instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs form 1040ez instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs form 1040ez instructions Note. Irs form 1040ez instructions 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 1040ez instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs form 1040ez instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs form 1040ez instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs form 1040ez instructions 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 1040ez instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs form 1040ez instructions You must file an additional Form 8857 if you are requesting relief for more than three years. Irs form 1040ez instructions 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 1040ez instructions If you are requesting equitable relief, see Exception for equitable relief. Irs form 1040ez instructions under How To Request Relief, earlier, for when to file Form 8857. Irs form 1040ez instructions 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 1040ez instructions Use the address or fax number shown in the Instructions for Form 8857. Irs form 1040ez instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs form 1040ez instructions Do not file it with the employee assigned to examine your return. Irs form 1040ez instructions Generally, the IRS has 10 years to collect an amount you owe. Irs form 1040ez instructions This is the collection statute of limitations. Irs form 1040ez instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs form 1040ez instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs form 1040ez instructions But interest and penalties continue to accrue. Irs form 1040ez instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs form 1040ez instructions This includes the time the Tax Court is considering your request. Irs form 1040ez instructions After your case is resolved, the IRS can begin or resume collecting from you. Irs form 1040ez instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs form 1040ez instructions See Publication 594 for more information. Irs form 1040ez instructions Injured spouse relief is different from innocent spouse relief. Irs form 1040ez instructions 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 1040ez instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs form 1040ez instructions 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 1040ez instructions 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 1040ez instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs form 1040ez instructions Note. Irs form 1040ez instructions 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 1040ez instructions . Irs form 1040ez instructions Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. Irs form 1040ez instructions 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 1040ez instructions 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 1040ez instructions You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Irs form 1040ez instructions 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 1040ez instructions The understated tax allocated to you is generally the amount you are responsible for. Irs form 1040ez instructions 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 1040ez instructions 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 1040ez instructions (Under this rule, you are no longer married if you are widowed. Irs form 1040ez instructions ) 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 1040ez instructions 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 1040ez instructions 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 1040ez instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Irs form 1040ez instructions 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 1040ez instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Irs form 1040ez instructions Equitable relief is only available if you meet all of the following conditions. Irs form 1040ez instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs form 1040ez instructions You have an understated tax or underpaid tax. Irs form 1040ez instructions See Note later. Irs form 1040ez instructions You did not pay the tax. Irs form 1040ez instructions However, see Refunds , earlier, for exceptions. Irs form 1040ez instructions 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 1040ez instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs form 1040ez instructions 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 1040ez instructions You did not file or fail to file your return with the intent to commit fraud. Irs form 1040ez instructions 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 1040ez instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs form 1040ez instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs form 1040ez instructions Note. Irs form 1040ez instructions 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 1040ez instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs form 1040ez instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs form 1040ez instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs form 1040ez instructions 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 1040ez instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs form 1040ez instructions You must file an additional Form 8857 if you are requesting relief for more than three years. Irs form 1040ez instructions 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 1040ez instructions If you are requesting equitable relief, see Exception for equitable relief. Irs form 1040ez instructions under How To Request Relief, earlier, for when to file Form 8857. Irs form 1040ez instructions 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 1040ez instructions Use the address or fax number shown in the Instructions for Form 8857. Irs form 1040ez instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs form 1040ez instructions Do not file it with the employee assigned to examine your return. Irs form 1040ez instructions Generally, the IRS has 10 years to collect an amount you owe. Irs form 1040ez instructions This is the collection statute of limitations. Irs form 1040ez instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs form 1040ez instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs form 1040ez instructions But interest and penalties continue to accrue. Irs form 1040ez instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs form 1040ez instructions This includes the time the Tax Court is considering your request. Irs form 1040ez instructions After your case is resolved, the IRS can begin or resume collecting from you. Irs form 1040ez instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs form 1040ez instructions See Publication 594 for more information. Irs form 1040ez instructions Injured spouse relief is different from innocent spouse relief. Irs form 1040ez instructions 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 1040ez instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs form 1040ez instructions 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 1040ez instructions 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 1040ez instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs form 1040ez instructions Note. Irs form 1040ez instructions 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 1040ez instructions . Irs form 1040ez instructions 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 1040ez instructions The understated tax allocated to you is generally the amount you are responsible for. Irs form 1040ez instructions 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 1040ez instructions 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 1040ez instructions (Under this rule, you are no longer married if you are widowed. Irs form 1040ez instructions ) 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 1040ez instructions 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 1040ez instructions 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 1040ez instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Irs form 1040ez instructions 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 1040ez instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Irs form 1040ez instructions Equitable relief is only available if you meet all of the following conditions. Irs form 1040ez instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs form 1040ez instructions You have an understated tax or underpaid tax. Irs form 1040ez instructions See Note later. Irs form 1040ez instructions You did not pay the tax. Irs form 1040ez instructions However, see Refunds , earlier, for exceptions. Irs form 1040ez instructions 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 1040ez instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs form 1040ez instructions 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 1040ez instructions You did not file or fail to file your return with the intent to commit fraud. Irs form 1040ez instructions 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 1040ez instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs form 1040ez instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs form 1040ez instructions Note. Irs form 1040ez instructions 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 1040ez instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs form 1040ez instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs form 1040ez instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs form 1040ez instructions 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 1040ez instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs form 1040ez instructions You must file an additional Form 8857 if you are requesting relief for more than three years. Irs form 1040ez instructions 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 1040ez instructions If you are requesting equitable relief, see Exception for equitable relief. Irs form 1040ez instructions under How To Request Relief, earlier, for when to file Form 8857. Irs form 1040ez instructions 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 1040ez instructions Use the address or fax number shown in the Instructions for Form 8857. Irs form 1040ez instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs form 1040ez instructions Do not file it with the employee assigned to examine your return. Irs form 1040ez instructions Generally, the IRS has 10 years to collect an amount you owe. Irs form 1040ez instructions This is the collection statute of limitations. Irs form 1040ez instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs form 1040ez instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs form 1040ez instructions But interest and penalties continue to accrue. Irs form 1040ez instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs form 1040ez instructions This includes the time the Tax Court is considering your request. Irs form 1040ez instructions After your case is resolved, the IRS can begin or resume collecting from you. Irs form 1040ez instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs form 1040ez instructions See Publication 594 for more information. Irs form 1040ez instructions Injured spouse relief is different from innocent spouse relief. Irs form 1040ez instructions 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 1040ez instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs form 1040ez instructions 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 1040ez instructions 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 1040ez instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs form 1040ez instructions Note. Irs form 1040ez instructions 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 1040ez instructions . Irs form 1040ez instructions 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 1040ez instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Irs form 1040ez instructions 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 1040ez instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Irs form 1040ez instructions Equitable relief is only available if you meet all of the following conditions. Irs form 1040ez instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs form 1040ez instructions You have an understated tax or underpaid tax. Irs form 1040ez instructions See Note later. Irs form 1040ez instructions You did not pay the tax. Irs form 1040ez instructions However, see Refunds , earlier, for exceptions. Irs form 1040ez instructions 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 1040ez instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs form 1040ez instructions 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 1040ez instructions You did not file or fail to file your return with the intent to commit fraud. Irs form 1040ez instructions 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 1040ez instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs form 1040ez instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs form 1040ez instructions Note. Irs form 1040ez instructions 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 1040ez instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs form 1040ez instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs form 1040ez instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs form 1040ez instructions 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 1040ez instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs form 1040ez instructions You must file an additional Form 8857 if you are requesting relief for more than three years. Irs form 1040ez instructions 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 1040ez instructions If you are requesting equitable relief, see Exception for equitable relief. Irs form 1040ez instructions under How To Request Relief, earlier, for when to file Form 8857. Irs form 1040ez instructions 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 1040ez instructions Use the address or fax number shown in the Instructions for Form 8857. Irs form 1040ez instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs form 1040ez instructions Do not file it with the employee assigned to examine your return. Irs form 1040ez instructions Generally, the IRS has 10 years to collect an amount you owe. Irs form 1040ez instructions This is the collection statute of limitations. Irs form 1040ez instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs form 1040ez instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs form 1040ez instructions But interest and penalties continue to accrue. Irs form 1040ez instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs form 1040ez instructions This includes the time the Tax Court is considering your request. Irs form 1040ez instructions After your case is resolved, the IRS can begin or resume collecting from you. Irs form 1040ez instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs form 1040ez instructions See Publication 594 for more information. Irs form 1040ez instructions Injured spouse relief is different from innocent spouse relief. Irs form 1040ez instructions 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 1040ez instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs form 1040ez instructions 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 1040ez instructions 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 1040ez instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs form 1040ez instructions Note. Irs form 1040ez instructions 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 1040ez instructions . Irs form 1040ez instructions What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. Irs form 1040ez instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs form 1040ez instructions You have an understated tax or underpaid tax. Irs form 1040ez instructions See Note later. Irs form 1040ez instructions You did not pay the tax. Irs form 1040ez instructions However, see Refunds , earlier, for exceptions. Irs form 1040ez instructions 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 1040ez instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs form 1040ez instructions 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 1040ez instructions You did not file or fail to file your return with the intent to commit fraud. Irs form 1040ez instructions 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 1040ez instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs form 1040ez instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs form 1040ez instructions Note. Irs form 1040ez instructions 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 1040ez instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs form 1040ez instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs form 1040ez instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs form 1040ez instructions 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 1040ez instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs form 1040ez instructions You must file an additional Form 8857 if you are requesting relief for more than three years. Irs form 1040ez instructions 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 1040ez instructions If you are requesting equitable relief, see Exception for equitable relief. Irs form 1040ez instructions under How To Request Relief, earlier, for when to file Form 8857. Irs form 1040ez instructions 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 1040ez instructions Use the address or fax number shown in the Instructions for Form 8857. Irs form 1040ez instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs form 1040ez instructions Do not file it with the employee assigned to examine your return. Irs form 1040ez instructions Generally, the IRS has 10 years to collect an amount you owe. Irs form 1040ez instructions This is the collection statute of limitations. Irs form 1040ez instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs form 1040ez instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs form 1040ez instructions But interest and penalties continue to accrue. Irs form 1040ez instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs form 1040ez instructions This includes the time the Tax Court is considering your request. Irs form 1040ez instructions After your case is resolved, the IRS can begin or resume collecting from you. Irs form 1040ez instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs form 1040ez instructions See Publication 594 for more information. Irs form 1040ez instructions Injured spouse relief is different from innocent spouse relief. Irs form 1040ez instructions 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 1040ez instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs form 1040ez instructions 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 1040ez instructions 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 1040ez instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs form 1040ez instructions Note. Irs form 1040ez instructions 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 1040ez instructions . Irs form 1040ez instructions 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 1040ez instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs form 1040ez instructions 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 1040ez instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs form 1040ez instructions You must file an additional Form 8857 if you are requesting relief for more than three years. Irs form 1040ez instructions 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 1040ez instructions If you are requesting equitable relief, see Exception for equitable relief. Irs form 1040ez instructions under How To Request Relief, earlier, for when to file Form 8857. Irs form 1040ez instructions 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 1040ez instructions Use the address or fax number shown in the Instructions for Form 8857. Irs form 1040ez instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs form 1040ez instructions Do not file it with the employee assigned to examine your return. Irs form 1040ez instructions Generally, the IRS has 10 years to collect an amount you owe. Irs form 1040ez instructions This is the collection statute of limitations. Irs form 1040ez instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs form 1040ez instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs form 1040ez instructions But interest and penalties continue to accrue. Irs form 1040ez instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs form 1040ez instructions This includes the time the Tax Court is considering your request. Irs form 1040ez instructions After your case is resolved, the IRS can begin or
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The Irs Form 1040ez Instructions

Irs form 1040ez instructions Publication 17 - Introductory Material Table of Contents What's New Reminders IntroductionIcons. Irs form 1040ez instructions Ordering forms and publications. Irs form 1040ez instructions Tax questions. Irs form 1040ez instructions All material in this publication may be reprinted freely. Irs form 1040ez instructions A citation to Your Federal Income Tax (2013) would be appropriate. Irs form 1040ez instructions The explanations and examples in this publication reflect the interpretation by the Internal Revenue Service (IRS) of: Tax laws enacted by Congress, Treasury regulations, and Court decisions. Irs form 1040ez instructions However, the information given does not cover every situation and is not intended to replace the law or change its meaning. Irs form 1040ez instructions This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. Irs form 1040ez instructions Until these differing interpretations are resolved by higher court decisions or in some other way, this publication will continue to present the interpretations by the IRS. Irs form 1040ez instructions All taxpayers have important rights when working with the IRS. Irs form 1040ez instructions These rights are described in Your Rights as a Taxpayer in the back of this publication. Irs form 1040ez instructions What's New This section summarizes important tax changes that took effect in 2013. Irs form 1040ez instructions Most of these changes are discussed in more detail throughout this publication. Irs form 1040ez instructions Future developments. Irs form 1040ez instructions  For the latest information about the tax law topics covered in this publication, including information about any tax legislation, go to www. Irs form 1040ez instructions irs. Irs form 1040ez instructions gov/pub17. Irs form 1040ez instructions Additional Medicare Tax. Irs form 1040ez instructions  Beginning in 2013, a 0. Irs form 1040ez instructions 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. Irs form 1040ez instructions See Form 8959 and its instructions. Irs form 1040ez instructions Net Investment Income Tax. Irs form 1040ez instructions  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Irs form 1040ez instructions The NIIT is 3. Irs form 1040ez instructions 8% of the smaller of (a) your net investment income or (b) the excess of your modified adjusted gross income over: $125,000 if married filing separately, $250,000 if married filing jointly or qualifying widow(er), or $200,000 if any other filing status. Irs form 1040ez instructions See Form 8960 and its instructions. Irs form 1040ez instructions Change in tax rates. Irs form 1040ez instructions  The highest tax rate is 39. Irs form 1040ez instructions 6%. Irs form 1040ez instructions For more information, see the 2013 Tax Computation Worksheet or the 2013 Tax Rate Schedules near the end of this publication. Irs form 1040ez instructions Tax rate on net capital gain and qualified dividends. Irs form 1040ez instructions  The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. Irs form 1040ez instructions See chapter 16. Irs form 1040ez instructions Medical and dental expenses. Irs form 1040ez instructions  You can deduct only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (7. Irs form 1040ez instructions 5% if either you or your spouse is age 65 or older). Irs form 1040ez instructions See chapter 21. Irs form 1040ez instructions Personal exemption amount increased for certain taxpayers. Irs form 1040ez instructions  Your personal exemption is increased to $3,900. Irs form 1040ez instructions But the amount is reduced if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. Irs form 1040ez instructions See chapter 3. Irs form 1040ez instructions Limit on itemized deductions. Irs form 1040ez instructions  You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. Irs form 1040ez instructions See chapter 29. Irs form 1040ez instructions Same-sex marriages. Irs form 1040ez instructions  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Irs form 1040ez instructions See chapter 2. Irs form 1040ez instructions If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. Irs form 1040ez instructions For details on filing amended returns, see chapter 1. Irs form 1040ez instructions Health flexible spending arrangements (FSAs). Irs form 1040ez instructions  You cannot have more than $2,500 in salary reduction contributions made to a health FSA for plan years beginning after 2012. Irs form 1040ez instructions See chapter 5. Irs form 1040ez instructions Expiring credits. Irs form 1040ez instructions  The plug-in electric vehicle credit and the refundable part of the credit for prior year minimum tax have expired. Irs form 1040ez instructions You cannot claim either one on your 2013 return. Irs form 1040ez instructions See chapter 37. Irs form 1040ez instructions Ponzi-type investment schemes. Irs form 1040ez instructions  There are new rules for how to claim a theft loss deduction on Form 4684 due to a Ponzi-type investment scheme. Irs form 1040ez instructions See chapter 25. Irs form 1040ez instructions Home office deduction simplified method. Irs form 1040ez instructions  If you can take a home office deduction, you may be able to use a simplified method to figure it. Irs form 1040ez instructions See Publication 587. Irs form 1040ez instructions Standard mileage rates. Irs form 1040ez instructions  The 2013 rate for business use of your car is increased to 56½ cents a mile. Irs form 1040ez instructions See chapter 26. Irs form 1040ez instructions The 2013 rate for use of your car to get medical care is increased to 24 cents a mile. Irs form 1040ez instructions See chapter 21. Irs form 1040ez instructions The 2013 rate for use of your car to move is increased to 24 cents a mile. Irs form 1040ez instructions See Publication 521, Moving Expenses. Irs form 1040ez instructions Reminders Listed below are important reminders and other items that may help you file your 2013 tax return. Irs form 1040ez instructions Many of these items are explained in more detail later in this publication. Irs form 1040ez instructions Enter your social security number (SSN). Irs form 1040ez instructions  Enter your SSN in the space provided on your tax form. Irs form 1040ez instructions If you filed a joint return for 2012 and are filing a joint return for 2013 with the same spouse, enter your names and SSNs in the same order as on your 2012 return. Irs form 1040ez instructions See chapter 1. Irs form 1040ez instructions Secure your tax records from identity theft. Irs form 1040ez instructions  Identity theft occurs when someone uses your personal information, such as your name, SSN, or other identifying information, without your permission, to commit fraud or other crimes. Irs form 1040ez instructions An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. Irs form 1040ez instructions For more information about identity theft and how to reduce your risk from it, see chapter 1. Irs form 1040ez instructions Taxpayer identification numbers. Irs form 1040ez instructions  You must provide the taxpayer identification number for each person for whom you claim certain tax benefits. Irs form 1040ez instructions This applies even if the person was born in 2013. Irs form 1040ez instructions Generally, this number is the person's social security number (SSN). Irs form 1040ez instructions See chapter 1. Irs form 1040ez instructions Foreign source income. Irs form 1040ez instructions  If you are a U. Irs form 1040ez instructions S. Irs form 1040ez instructions citizen with income from sources outside the United States (foreign income), you must report all such income on your tax return unless it is exempt by U. Irs form 1040ez instructions S. Irs form 1040ez instructions law. Irs form 1040ez instructions This is true whether you live inside or outside the United States and whether or not you receive a Form W-2 or Form 1099 from the foreign payer. Irs form 1040ez instructions This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents and royalties). Irs form 1040ez instructions If you live outside the United States, you may be able to exclude part or all of your foreign source earned income. Irs form 1040ez instructions For details, see Publication 54, Tax Guide for U. Irs form 1040ez instructions S. Irs form 1040ez instructions Citizens and Resident Aliens Abroad. Irs form 1040ez instructions Foreign financial assets. Irs form 1040ez instructions  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. Irs form 1040ez instructions Check www. Irs form 1040ez instructions IRS. Irs form 1040ez instructions gov/form8938 for details. Irs form 1040ez instructions Automatic 6-month extension to file tax return. Irs form 1040ez instructions  You can use Form 4868, Application for Automatic Extension of Time To File U. Irs form 1040ez instructions S. Irs form 1040ez instructions Individual Income Tax Return, to obtain an automatic 6-month extension of time to file your tax return. Irs form 1040ez instructions See chapter 1. Irs form 1040ez instructions Include your phone number on your return. Irs form 1040ez instructions  To promptly resolve any questions we have in processing your tax return, we would like to be able to call you. Irs form 1040ez instructions Please enter your daytime telephone number on your tax form next to your signature and occupation. Irs form 1040ez instructions If you are filing a joint return, you can enter either your or your spouse's daytime phone number. Irs form 1040ez instructions Payment of taxes. Irs form 1040ez instructions   You can pay your taxes online, by phone, or by check or money order. Irs form 1040ez instructions You can make a direct transfer from your bank account or use a credit or debit card. Irs form 1040ez instructions If you e-file, you can schedule an electronic payment. Irs form 1040ez instructions See chapter 1. Irs form 1040ez instructions Faster ways to file your return. Irs form 1040ez instructions  The IRS offers fast, accurate ways to file your tax return information without filing a paper tax return. Irs form 1040ez instructions You can use IRS e-file (electronic filing). Irs form 1040ez instructions See chapter 1. Irs form 1040ez instructions Free electronic filing. Irs form 1040ez instructions  You may be able to file your 2013 taxes online for free. Irs form 1040ez instructions See chapter 1. Irs form 1040ez instructions Change of address. Irs form 1040ez instructions  If you change your address, you should notify the IRS. Irs form 1040ez instructions See Change of Address in chapter 1. Irs form 1040ez instructions Refund on a late filed return. Irs form 1040ez instructions  If you were due a refund but you did not file a return, you generally must file your return within 3 years from the date the return was due (including extensions) to get that refund. Irs form 1040ez instructions See chapter 1. Irs form 1040ez instructions Frivolous tax returns. Irs form 1040ez instructions  The IRS has published a list of positions that are identified as frivolous. Irs form 1040ez instructions The penalty for filing a frivolous tax return is $5,000. Irs form 1040ez instructions See chapter 1. Irs form 1040ez instructions Filing erroneous claim for refund or credit. Irs form 1040ez instructions  You may have to pay a penalty if you file an erroneous claim for refund or credit. Irs form 1040ez instructions See chapter 1. Irs form 1040ez instructions Privacy Act and paperwork reduction information. Irs form 1040ez instructions   The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you what our legal right is to ask for the information, why we are asking for it, how it will be used, what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory under the law. Irs form 1040ez instructions A complete statement on this subject can be found in your tax form instructions. Irs form 1040ez instructions Customer service for taxpayers. Irs form 1040ez instructions  You can set up a personal appointment at the most convenient Taxpayer Assistance Center, on the most convenient business day. Irs form 1040ez instructions See How To Get Tax Help in the back of this publication. Irs form 1040ez instructions Preparer e-file mandate. Irs form 1040ez instructions  Most paid preparers must e-file returns they prepare and file. Irs form 1040ez instructions Your preparer may make you aware of this requirement and the options available to you. Irs form 1040ez instructions Treasury Inspector General for Tax Administration. Irs form 1040ez instructions   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (call 1-800-877-8339 if you are deaf, hard of hearing, or have a speech disability, and are using TTY/TDD equipment). Irs form 1040ez instructions You can remain anonymous. Irs form 1040ez instructions Photographs of missing children. Irs form 1040ez instructions  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs form 1040ez instructions Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs form 1040ez instructions You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs form 1040ez instructions Introduction This publication covers the general rules for filing a federal income tax return. Irs form 1040ez instructions It supplements the information contained in your tax form instructions. Irs form 1040ez instructions It explains the tax law to make sure you pay only the tax you owe and no more. Irs form 1040ez instructions How this publication is arranged. Irs form 1040ez instructions   This publication closely follows Form 1040, U. Irs form 1040ez instructions S. Irs form 1040ez instructions Individual Income Tax Return. Irs form 1040ez instructions It is divided into six parts which cover different sections of Form 1040. Irs form 1040ez instructions Each part is further divided into chapters which generally discuss one line of the form. Irs form 1040ez instructions Do not worry if you file Form 1040A or Form 1040EZ. Irs form 1040ez instructions Anything included on a line of either of these forms is also included on Form 1040. Irs form 1040ez instructions   The table of contents inside the front cover and the index in the back of the publication are useful tools to help you find the information you need. Irs form 1040ez instructions What is in this publication. Irs form 1040ez instructions   The publication begins with the rules for filing a tax return. Irs form 1040ez instructions It explains: Who must file a return, Which tax form to use, When the return is due, How to e-file your return, and Other general information. Irs form 1040ez instructions It will help you identify which filing status you qualify for, whether you can claim any dependents, and whether the income you receive is taxable. Irs form 1040ez instructions The publication goes on to explain the standard deduction, the kinds of expenses you may be able to deduct, and the various kinds of credits you may be able to take to reduce your tax. Irs form 1040ez instructions   Throughout the publication are examples showing how the tax law applies in typical situations. Irs form 1040ez instructions Also throughout the publication are flowcharts and tables that present tax information in an easy-to-understand manner. Irs form 1040ez instructions   Many of the subjects discussed in this publication are discussed in greater detail in other IRS publications. Irs form 1040ez instructions References to those other publications are provided for your information. Irs form 1040ez instructions Icons. Irs form 1040ez instructions   Small graphic symbols, or icons, are used to draw your attention to special information. Irs form 1040ez instructions See Table 1 later for an explanation of each icon used in this publication. Irs form 1040ez instructions What is not covered in this publication. Irs form 1040ez instructions   Some material that you may find helpful is not included in this publication but can be found in your tax form instruction booklet. Irs form 1040ez instructions This includes lists of: Where to report certain items shown on information documents, and Recorded tax information topics (TeleTax). Irs form 1040ez instructions   If you operate your own business or have other self-employment income, such as from babysitting or selling crafts, see the following publications for more information. Irs form 1040ez instructions Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ). Irs form 1040ez instructions Publication 535, Business Expenses. Irs form 1040ez instructions Publication 587, Business Use of Your Home (Including Use by Daycare Providers). Irs form 1040ez instructions Help from the IRS. Irs form 1040ez instructions   There are many ways you can get help from the IRS. Irs form 1040ez instructions These are explained under How To Get Tax Help in the back of this publication. Irs form 1040ez instructions Comments and suggestions. Irs form 1040ez instructions   We welcome your comments about this publication and your suggestions for future editions. Irs form 1040ez instructions   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs form 1040ez instructions NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs form 1040ez instructions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs form 1040ez instructions   You can send your comments from www. Irs form 1040ez instructions irs. Irs form 1040ez instructions gov/formspubs/. Irs form 1040ez instructions Click on “More Information” and then on “Comment on Tax Forms and Publications”. Irs form 1040ez instructions   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs form 1040ez instructions Ordering forms and publications. Irs form 1040ez instructions   Visit www. Irs form 1040ez instructions irs. Irs form 1040ez instructions gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Irs form 1040ez instructions Internal Revenue Service 1201 N. Irs form 1040ez instructions Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs form 1040ez instructions   If you have a tax question, check the information available on IRS. Irs form 1040ez instructions gov or call 1-800-829-1040. Irs form 1040ez instructions We cannot answer tax questions sent to either of the above addresses. Irs form 1040ez instructions IRS mission. Irs form 1040ez instructions   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. Irs form 1040ez instructions Table 1. Irs form 1040ez instructions Legend of Icons Icon Explanation Items that may cause you particular problems, or an alert about pending legislation that may be enacted after this publication goes to print. Irs form 1040ez instructions An Internet site or an email address. Irs form 1040ez instructions An address you may need. Irs form 1040ez instructions Items you should keep in your personal records. Irs form 1040ez instructions Items you may need to figure or a worksheet you may need to complete and keep for your records. Irs form 1040ez instructions An important phone number. Irs form 1040ez instructions Helpful information you may need. Irs form 1040ez instructions Prev  Up  Next   Home   More Online Publications