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Tax Act 2011 Return

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Tax Act 2011 Return

Tax act 2011 return Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Tax act 2011 return Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. Tax act 2011 return . Tax act 2011 return What is joint and several liability? . Tax act 2011 return How can I get relief from joint and several liability? . Tax act 2011 return What are the rules for innocent spouse relief? . Tax act 2011 return What are erroneous items? . Tax act 2011 return What is an understated tax? . Tax act 2011 return Will I qualify for innocent spouse relief in any situation where there is an understated tax? . Tax act 2011 return What are the rules for separation of liability relief? . Tax act 2011 return Why would a request for separation of liability relief be denied? . Tax act 2011 return What are the rules for equitable relief? . Tax act 2011 return How do state community property laws affect my ability to qualify for relief? . Tax act 2011 return How do I request relief? . Tax act 2011 return When should I file Form 8857? . Tax act 2011 return Where should I file Form 8857? . Tax act 2011 return I am currently undergoing an examination of my return. Tax act 2011 return How do I request innocent spouse relief? . Tax act 2011 return What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . Tax act 2011 return What is injured spouse relief? . Tax act 2011 return 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. Tax act 2011 return This is called joint and several liability. Tax act 2011 return 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. Tax act 2011 return 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. Tax act 2011 return There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. Tax act 2011 return ” Each type has different requirements. Tax act 2011 return They are explained separately below. Tax act 2011 return To qualify for innocent spouse relief, you must meet all of the following conditions. Tax act 2011 return You must have filed a joint return which has an understated tax. Tax act 2011 return The understated tax must be due to erroneous items of your spouse (or former spouse). Tax act 2011 return 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. Tax act 2011 return Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Tax act 2011 return You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Tax act 2011 return 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. Tax act 2011 return You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Tax act 2011 return For example, you reported total tax on your 2008 return of $2,500. Tax act 2011 return IRS determined in an audit of your 2008 return that the total tax should be $3,000. Tax act 2011 return You have a $500 understated tax. Tax act 2011 return No. Tax act 2011 return 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. Tax act 2011 return 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. Tax act 2011 return You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Tax act 2011 return 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). Tax act 2011 return The understated tax allocated to you is generally the amount you are responsible for. Tax act 2011 return 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. Tax act 2011 return 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. Tax act 2011 return (Under this rule, you are no longer married if you are widowed. Tax act 2011 return ) 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. Tax act 2011 return 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. Tax act 2011 return Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Tax act 2011 return The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Tax act 2011 return 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). Tax act 2011 return Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Tax act 2011 return Equitable relief is only available if you meet all of the following conditions. Tax act 2011 return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Tax act 2011 return You have an understated tax or underpaid tax. Tax act 2011 return See Note later. Tax act 2011 return You did not pay the tax. Tax act 2011 return However, see Refunds , earlier, for exceptions. Tax act 2011 return 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. Tax act 2011 return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Tax act 2011 return Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Tax act 2011 return You did not file or fail to file your return with the intent to commit fraud. Tax act 2011 return The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Tax act 2011 return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Tax act 2011 return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Tax act 2011 return Note. Tax act 2011 return Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Tax act 2011 return (An underpaid tax is tax that is properly shown on the return, but has not been paid. Tax act 2011 return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax act 2011 return Generally, community property laws require you to allocate community income and expenses equally between both spouses. Tax act 2011 return 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. Tax act 2011 return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Tax act 2011 return You must file an additional Form 8857 if you are requesting relief for more than three years. Tax act 2011 return 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. Tax act 2011 return If you are requesting equitable relief, see Exception for equitable relief. Tax act 2011 return under How To Request Relief, earlier, for when to file Form 8857. Tax act 2011 return 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. Tax act 2011 return Use the address or fax number shown in the Instructions for Form 8857. Tax act 2011 return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Tax act 2011 return Do not file it with the employee assigned to examine your return. Tax act 2011 return Generally, the IRS has 10 years to collect an amount you owe. Tax act 2011 return This is the collection statute of limitations. Tax act 2011 return By law, the IRS is not allowed to collect from you after the 10-year period ends. Tax act 2011 return If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Tax act 2011 return But interest and penalties continue to accrue. Tax act 2011 return Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Tax act 2011 return This includes the time the Tax Court is considering your request. Tax act 2011 return After your case is resolved, the IRS can begin or resume collecting from you. Tax act 2011 return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Tax act 2011 return See Publication 594 for more information. Tax act 2011 return Injured spouse relief is different from innocent spouse relief. Tax act 2011 return 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. Tax act 2011 return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Tax act 2011 return 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). Tax act 2011 return You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Tax act 2011 return You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Tax act 2011 return Note. Tax act 2011 return 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. Tax act 2011 return . Tax act 2011 return 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. Tax act 2011 return ” Each type has different requirements. Tax act 2011 return They are explained separately below. Tax act 2011 return To qualify for innocent spouse relief, you must meet all of the following conditions. Tax act 2011 return You must have filed a joint return which has an understated tax. Tax act 2011 return The understated tax must be due to erroneous items of your spouse (or former spouse). Tax act 2011 return 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. Tax act 2011 return Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Tax act 2011 return You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Tax act 2011 return 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. Tax act 2011 return You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Tax act 2011 return For example, you reported total tax on your 2008 return of $2,500. Tax act 2011 return IRS determined in an audit of your 2008 return that the total tax should be $3,000. Tax act 2011 return You have a $500 understated tax. Tax act 2011 return No. Tax act 2011 return 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. Tax act 2011 return 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. Tax act 2011 return You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Tax act 2011 return 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). Tax act 2011 return The understated tax allocated to you is generally the amount you are responsible for. Tax act 2011 return 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. Tax act 2011 return 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. Tax act 2011 return (Under this rule, you are no longer married if you are widowed. Tax act 2011 return ) 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. Tax act 2011 return 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. Tax act 2011 return Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Tax act 2011 return The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Tax act 2011 return 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). Tax act 2011 return Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Tax act 2011 return Equitable relief is only available if you meet all of the following conditions. Tax act 2011 return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Tax act 2011 return You have an understated tax or underpaid tax. Tax act 2011 return See Note later. Tax act 2011 return You did not pay the tax. Tax act 2011 return However, see Refunds , earlier, for exceptions. Tax act 2011 return 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. Tax act 2011 return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Tax act 2011 return Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Tax act 2011 return You did not file or fail to file your return with the intent to commit fraud. Tax act 2011 return The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Tax act 2011 return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Tax act 2011 return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Tax act 2011 return Note. Tax act 2011 return Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Tax act 2011 return (An underpaid tax is tax that is properly shown on the return, but has not been paid. Tax act 2011 return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax act 2011 return Generally, community property laws require you to allocate community income and expenses equally between both spouses. Tax act 2011 return 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. Tax act 2011 return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Tax act 2011 return You must file an additional Form 8857 if you are requesting relief for more than three years. Tax act 2011 return 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. Tax act 2011 return If you are requesting equitable relief, see Exception for equitable relief. Tax act 2011 return under How To Request Relief, earlier, for when to file Form 8857. Tax act 2011 return 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. Tax act 2011 return Use the address or fax number shown in the Instructions for Form 8857. Tax act 2011 return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Tax act 2011 return Do not file it with the employee assigned to examine your return. Tax act 2011 return Generally, the IRS has 10 years to collect an amount you owe. Tax act 2011 return This is the collection statute of limitations. Tax act 2011 return By law, the IRS is not allowed to collect from you after the 10-year period ends. Tax act 2011 return If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Tax act 2011 return But interest and penalties continue to accrue. Tax act 2011 return Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Tax act 2011 return This includes the time the Tax Court is considering your request. Tax act 2011 return After your case is resolved, the IRS can begin or resume collecting from you. Tax act 2011 return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Tax act 2011 return See Publication 594 for more information. Tax act 2011 return Injured spouse relief is different from innocent spouse relief. Tax act 2011 return 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. Tax act 2011 return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Tax act 2011 return 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). Tax act 2011 return You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Tax act 2011 return You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Tax act 2011 return Note. Tax act 2011 return 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. Tax act 2011 return . Tax act 2011 return What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. Tax act 2011 return You must have filed a joint return which has an understated tax. Tax act 2011 return The understated tax must be due to erroneous items of your spouse (or former spouse). Tax act 2011 return 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. Tax act 2011 return Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Tax act 2011 return You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Tax act 2011 return 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. Tax act 2011 return You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Tax act 2011 return For example, you reported total tax on your 2008 return of $2,500. Tax act 2011 return IRS determined in an audit of your 2008 return that the total tax should be $3,000. Tax act 2011 return You have a $500 understated tax. Tax act 2011 return No. Tax act 2011 return 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. Tax act 2011 return 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. Tax act 2011 return You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Tax act 2011 return 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). Tax act 2011 return The understated tax allocated to you is generally the amount you are responsible for. Tax act 2011 return 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. Tax act 2011 return 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. Tax act 2011 return (Under this rule, you are no longer married if you are widowed. Tax act 2011 return ) 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. Tax act 2011 return 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. Tax act 2011 return Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Tax act 2011 return The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Tax act 2011 return 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). Tax act 2011 return Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Tax act 2011 return Equitable relief is only available if you meet all of the following conditions. Tax act 2011 return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Tax act 2011 return You have an understated tax or underpaid tax. Tax act 2011 return See Note later. Tax act 2011 return You did not pay the tax. Tax act 2011 return However, see Refunds , earlier, for exceptions. Tax act 2011 return 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. Tax act 2011 return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Tax act 2011 return Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Tax act 2011 return You did not file or fail to file your return with the intent to commit fraud. Tax act 2011 return The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Tax act 2011 return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Tax act 2011 return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Tax act 2011 return Note. Tax act 2011 return Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Tax act 2011 return (An underpaid tax is tax that is properly shown on the return, but has not been paid. Tax act 2011 return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax act 2011 return Generally, community property laws require you to allocate community income and expenses equally between both spouses. Tax act 2011 return 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. Tax act 2011 return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Tax act 2011 return You must file an additional Form 8857 if you are requesting relief for more than three years. Tax act 2011 return 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. Tax act 2011 return If you are requesting equitable relief, see Exception for equitable relief. Tax act 2011 return under How To Request Relief, earlier, for when to file Form 8857. Tax act 2011 return 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. Tax act 2011 return Use the address or fax number shown in the Instructions for Form 8857. Tax act 2011 return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Tax act 2011 return Do not file it with the employee assigned to examine your return. Tax act 2011 return Generally, the IRS has 10 years to collect an amount you owe. Tax act 2011 return This is the collection statute of limitations. Tax act 2011 return By law, the IRS is not allowed to collect from you after the 10-year period ends. Tax act 2011 return If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Tax act 2011 return But interest and penalties continue to accrue. Tax act 2011 return Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Tax act 2011 return This includes the time the Tax Court is considering your request. Tax act 2011 return After your case is resolved, the IRS can begin or resume collecting from you. Tax act 2011 return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Tax act 2011 return See Publication 594 for more information. Tax act 2011 return Injured spouse relief is different from innocent spouse relief. Tax act 2011 return 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. Tax act 2011 return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Tax act 2011 return 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). Tax act 2011 return You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Tax act 2011 return You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Tax act 2011 return Note. Tax act 2011 return 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. Tax act 2011 return . Tax act 2011 return 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. Tax act 2011 return You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Tax act 2011 return For example, you reported total tax on your 2008 return of $2,500. Tax act 2011 return IRS determined in an audit of your 2008 return that the total tax should be $3,000. Tax act 2011 return You have a $500 understated tax. Tax act 2011 return No. Tax act 2011 return 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. Tax act 2011 return 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. Tax act 2011 return You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Tax act 2011 return 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). Tax act 2011 return The understated tax allocated to you is generally the amount you are responsible for. Tax act 2011 return 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. Tax act 2011 return 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. Tax act 2011 return (Under this rule, you are no longer married if you are widowed. Tax act 2011 return ) 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. Tax act 2011 return 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. Tax act 2011 return Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Tax act 2011 return The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Tax act 2011 return 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). Tax act 2011 return Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Tax act 2011 return Equitable relief is only available if you meet all of the following conditions. Tax act 2011 return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Tax act 2011 return You have an understated tax or underpaid tax. Tax act 2011 return See Note later. Tax act 2011 return You did not pay the tax. Tax act 2011 return However, see Refunds , earlier, for exceptions. Tax act 2011 return 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. Tax act 2011 return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Tax act 2011 return Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Tax act 2011 return You did not file or fail to file your return with the intent to commit fraud. Tax act 2011 return The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Tax act 2011 return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Tax act 2011 return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Tax act 2011 return Note. Tax act 2011 return Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Tax act 2011 return (An underpaid tax is tax that is properly shown on the return, but has not been paid. Tax act 2011 return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax act 2011 return Generally, community property laws require you to allocate community income and expenses equally between both spouses. Tax act 2011 return 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. Tax act 2011 return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Tax act 2011 return You must file an additional Form 8857 if you are requesting relief for more than three years. Tax act 2011 return 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. Tax act 2011 return If you are requesting equitable relief, see Exception for equitable relief. Tax act 2011 return under How To Request Relief, earlier, for when to file Form 8857. Tax act 2011 return 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. Tax act 2011 return Use the address or fax number shown in the Instructions for Form 8857. Tax act 2011 return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Tax act 2011 return Do not file it with the employee assigned to examine your return. Tax act 2011 return Generally, the IRS has 10 years to collect an amount you owe. Tax act 2011 return This is the collection statute of limitations. Tax act 2011 return By law, the IRS is not allowed to collect from you after the 10-year period ends. Tax act 2011 return If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Tax act 2011 return But interest and penalties continue to accrue. Tax act 2011 return Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Tax act 2011 return This includes the time the Tax Court is considering your request. Tax act 2011 return After your case is resolved, the IRS can begin or resume collecting from you. Tax act 2011 return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Tax act 2011 return See Publication 594 for more information. Tax act 2011 return Injured spouse relief is different from innocent spouse relief. Tax act 2011 return 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. Tax act 2011 return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Tax act 2011 return 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). Tax act 2011 return You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Tax act 2011 return You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Tax act 2011 return Note. Tax act 2011 return 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. Tax act 2011 return . Tax act 2011 return 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. Tax act 2011 return For example, you reported total tax on your 2008 return of $2,500. Tax act 2011 return IRS determined in an audit of your 2008 return that the total tax should be $3,000. Tax act 2011 return You have a $500 understated tax. Tax act 2011 return No. Tax act 2011 return 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. Tax act 2011 return 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. Tax act 2011 return You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Tax act 2011 return 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). Tax act 2011 return The understated tax allocated to you is generally the amount you are responsible for. Tax act 2011 return 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. Tax act 2011 return 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. Tax act 2011 return (Under this rule, you are no longer married if you are widowed. Tax act 2011 return ) 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. Tax act 2011 return 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. Tax act 2011 return Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Tax act 2011 return The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Tax act 2011 return 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). Tax act 2011 return Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Tax act 2011 return Equitable relief is only available if you meet all of the following conditions. Tax act 2011 return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Tax act 2011 return You have an understated tax or underpaid tax. Tax act 2011 return See Note later. Tax act 2011 return You did not pay the tax. Tax act 2011 return However, see Refunds , earlier, for exceptions. Tax act 2011 return 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. Tax act 2011 return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Tax act 2011 return Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Tax act 2011 return You did not file or fail to file your return with the intent to commit fraud. Tax act 2011 return The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Tax act 2011 return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Tax act 2011 return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Tax act 2011 return Note. Tax act 2011 return Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Tax act 2011 return (An underpaid tax is tax that is properly shown on the return, but has not been paid. Tax act 2011 return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax act 2011 return Generally, community property laws require you to allocate community income and expenses equally between both spouses. Tax act 2011 return 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. Tax act 2011 return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Tax act 2011 return You must file an additional Form 8857 if you are requesting relief for more than three years. Tax act 2011 return 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. Tax act 2011 return If you are requesting equitable relief, see Exception for equitable relief. Tax act 2011 return under How To Request Relief, earlier, for when to file Form 8857. Tax act 2011 return 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. Tax act 2011 return Use the address or fax number shown in the Instructions for Form 8857. Tax act 2011 return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Tax act 2011 return Do not file it with the employee assigned to examine your return. Tax act 2011 return Generally, the IRS has 10 years to collect an amount you owe. Tax act 2011 return This is the collection statute of limitations. Tax act 2011 return By law, the IRS is not allowed to collect from you after the 10-year period ends. Tax act 2011 return If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Tax act 2011 return But interest and penalties continue to accrue. Tax act 2011 return Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Tax act 2011 return This includes the time the Tax Court is considering your request. Tax act 2011 return After your case is resolved, the IRS can begin or resume collecting from you. Tax act 2011 return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Tax act 2011 return See Publication 594 for more information. Tax act 2011 return Injured spouse relief is different from innocent spouse relief. Tax act 2011 return 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. Tax act 2011 return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Tax act 2011 return 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). Tax act 2011 return You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Tax act 2011 return You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Tax act 2011 return Note. Tax act 2011 return 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. Tax act 2011 return . Tax act 2011 return Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. Tax act 2011 return 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. Tax act 2011 return 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. Tax act 2011 return You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Tax act 2011 return 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). Tax act 2011 return The understated tax allocated to you is generally the amount you are responsible for. Tax act 2011 return 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. Tax act 2011 return 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. Tax act 2011 return (Under this rule, you are no longer married if you are widowed. Tax act 2011 return ) 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. Tax act 2011 return 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. Tax act 2011 return Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Tax act 2011 return The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Tax act 2011 return 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). Tax act 2011 return Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Tax act 2011 return Equitable relief is only available if you meet all of the following conditions. Tax act 2011 return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Tax act 2011 return You have an understated tax or underpaid tax. Tax act 2011 return See Note later. Tax act 2011 return You did not pay the tax. Tax act 2011 return However, see Refunds , earlier, for exceptions. Tax act 2011 return 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. Tax act 2011 return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Tax act 2011 return Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Tax act 2011 return You did not file or fail to file your return with the intent to commit fraud. Tax act 2011 return The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Tax act 2011 return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Tax act 2011 return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Tax act 2011 return Note. Tax act 2011 return Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Tax act 2011 return (An underpaid tax is tax that is properly shown on the return, but has not been paid. Tax act 2011 return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax act 2011 return Generally, community property laws require you to allocate community income and expenses equally between both spouses. Tax act 2011 return 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. Tax act 2011 return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Tax act 2011 return You must file an additional Form 8857 if you are requesting relief for more than three years. Tax act 2011 return 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. Tax act 2011 return If you are requesting equitable relief, see Exception for equitable relief. Tax act 2011 return under How To Request Relief, earlier, for when to file Form 8857. Tax act 2011 return 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. Tax act 2011 return Use the address or fax number shown in the Instructions for Form 8857. Tax act 2011 return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Tax act 2011 return Do not file it with the employee assigned to examine your return. Tax act 2011 return Generally, the IRS has 10 years to collect an amount you owe. Tax act 2011 return This is the collection statute of limitations. Tax act 2011 return By law, the IRS is not allowed to collect from you after the 10-year period ends. Tax act 2011 return If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Tax act 2011 return But interest and penalties continue to accrue. Tax act 2011 return Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Tax act 2011 return This includes the time the Tax Court is considering your request. Tax act 2011 return After your case is resolved, the IRS can begin or resume collecting from you. Tax act 2011 return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Tax act 2011 return See Publication 594 for more information. Tax act 2011 return Injured spouse relief is different from innocent spouse relief. Tax act 2011 return 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. Tax act 2011 return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Tax act 2011 return 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). Tax act 2011 return You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Tax act 2011 return You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Tax act 2011 return Note. Tax act 2011 return 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. Tax act 2011 return . Tax act 2011 return 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). Tax act 2011 return The understated tax allocated to you is generally the amount you are responsible for. Tax act 2011 return 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. Tax act 2011 return 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. Tax act 2011 return (Under this rule, you are no longer married if you are widowed. Tax act 2011 return ) 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. Tax act 2011 return 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. Tax act 2011 return Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Tax act 2011 return The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Tax act 2011 return 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). Tax act 2011 return Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Tax act 2011 return Equitable relief is only available if you meet all of the following conditions. Tax act 2011 return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Tax act 2011 return You have an understated tax or underpaid tax. Tax act 2011 return See Note later. Tax act 2011 return You did not pay the tax. Tax act 2011 return However, see Refunds , earlier, for exceptions. Tax act 2011 return 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. Tax act 2011 return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Tax act 2011 return Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Tax act 2011 return You did not file or fail to file your return with the intent to commit fraud. Tax act 2011 return The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Tax act 2011 return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Tax act 2011 return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Tax act 2011 return Note. Tax act 2011 return Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Tax act 2011 return (An underpaid tax is tax that is properly shown on the return, but has not been paid. Tax act 2011 return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax act 2011 return Generally, community property laws require you to allocate community income and expenses equally between both spouses. Tax act 2011 return 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. Tax act 2011 return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Tax act 2011 return You must file an additional Form 8857 if you are requesting relief for more than three years. Tax act 2011 return 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. Tax act 2011 return If you are requesting equitable relief, see Exception for equitable relief. Tax act 2011 return under How To Request Relief, earlier, for when to file Form 8857. Tax act 2011 return 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. Tax act 2011 return Use the address or fax number shown in the Instructions for Form 8857. Tax act 2011 return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Tax act 2011 return Do not file it with the employee assigned to examine your return. Tax act 2011 return Generally, the IRS has 10 years to collect an amount you owe. Tax act 2011 return This is the collection statute of limitations. Tax act 2011 return By law, the IRS is not allowed to collect from you after the 10-year period ends. Tax act 2011 return If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Tax act 2011 return But interest and penalties continue to accrue. Tax act 2011 return Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Tax act 2011 return This includes the time the Tax Court is considering your request. Tax act 2011 return After your case is resolved, the IRS can begin or resume collecting from you. Tax act 2011 return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Tax act 2011 return See Publication 594 for more information. Tax act 2011 return Injured spouse relief is different from innocent spouse relief. Tax act 2011 return 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. Tax act 2011 return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Tax act 2011 return 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). Tax act 2011 return You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Tax act 2011 return You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Tax act 2011 return Note. Tax act 2011 return 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. Tax act 2011 return . Tax act 2011 return 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. Tax act 2011 return The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Tax act 2011 return 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). Tax act 2011 return Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Tax act 2011 return Equitable relief is only available if you meet all of the following conditions. Tax act 2011 return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Tax act 2011 return You have an understated tax or underpaid tax. Tax act 2011 return See Note later. Tax act 2011 return You did not pay the tax. Tax act 2011 return However, see Refunds , earlier, for exceptions. Tax act 2011 return 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. Tax act 2011 return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Tax act 2011 return Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Tax act 2011 return You did not file or fail to file your return with the intent to commit fraud. Tax act 2011 return The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Tax act 2011 return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Tax act 2011 return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Tax act 2011 return Note. Tax act 2011 return Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Tax act 2011 return (An underpaid tax is tax that is properly shown on the return, but has not been paid. Tax act 2011 return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax act 2011 return Generally, community property laws require you to allocate community income and expenses equally between both spouses. Tax act 2011 return 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. Tax act 2011 return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Tax act 2011 return You must file an additional Form 8857 if you are requesting relief for more than three years. Tax act 2011 return 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. Tax act 2011 return If you are requesting equitable relief, see Exception for equitable relief. Tax act 2011 return under How To Request Relief, earlier, for when to file Form 8857. Tax act 2011 return 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. Tax act 2011 return Use the address or fax number shown in the Instructions for Form 8857. Tax act 2011 return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Tax act 2011 return Do not file it with the employee assigned to examine your return. Tax act 2011 return Generally, the IRS has 10 years to collect an amount you owe. Tax act 2011 return This is the collection statute of limitations. Tax act 2011 return By law, the IRS is not allowed to collect from you after the 10-year period ends. Tax act 2011 return If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Tax act 2011 return But interest and penalties continue to accrue. Tax act 2011 return Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Tax act 2011 return This includes the time the Tax Court is considering your request. Tax act 2011 return After your case is resolved, the IRS can begin or resume collecting from you. Tax act 2011 return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Tax act 2011 return See Publication 594 for more information. Tax act 2011 return Injured spouse relief is different from innocent spouse relief. Tax act 2011 return 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. Tax act 2011 return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Tax act 2011 return 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). Tax act 2011 return You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Tax act 2011 return You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Tax act 2011 return Note. Tax act 2011 return 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. Tax act 2011 return . Tax act 2011 return What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. Tax act 2011 return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Tax act 2011 return You have an understated tax or underpaid tax. Tax act 2011 return See Note later. Tax act 2011 return You did not pay the tax. Tax act 2011 return However, see Refunds , earlier, for exceptions. Tax act 2011 return 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. Tax act 2011 return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Tax act 2011 return Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Tax act 2011 return You did not file or fail to file your return with the intent to commit fraud. Tax act 2011 return The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Tax act 2011 return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Tax act 2011 return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Tax act 2011 return Note. Tax act 2011 return Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Tax act 2011 return (An underpaid tax is tax that is properly shown on the return, but has not been paid. Tax act 2011 return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax act 2011 return Generally, community property laws require you to allocate community income and expenses equally between both spouses. Tax act 2011 return 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. Tax act 2011 return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Tax act 2011 return You must file an additional Form 8857 if you are requesting relief for more than three years. Tax act 2011 return 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. Tax act 2011 return If you are requesting equitable relief, see Exception for equitable relief. Tax act 2011 return under How To Request Relief, earlier, for when to file Form 8857. Tax act 2011 return 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. Tax act 2011 return Use the address or fax number shown in the Instructions for Form 8857. Tax act 2011 return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Tax act 2011 return Do not file it with the employee assigned to examine your return. Tax act 2011 return Generally, the IRS has 10 years to collect an amount you owe. Tax act 2011 return This is the collection statute of limitations. Tax act 2011 return By law, the IRS is not allowed to collect from you after the 10-year period ends. Tax act 2011 return If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Tax act 2011 return But interest and penalties continue to accrue. Tax act 2011 return Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Tax act 2011 return This includes the time the Tax Court is considering your request. Tax act 2011 return After your case is resolved, the IRS can begin or resume collecting from you. Tax act 2011 return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Tax act 2011 return See Publication 594 for more information. Tax act 2011 return Injured spouse relief is different from innocent spouse relief. Tax act 2011 return 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. Tax act 2011 return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Tax act 2011 return 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). Tax act 2011 return You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Tax act 2011 return You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Tax act 2011 return Note. Tax act 2011 return 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. Tax act 2011 return . Tax act 2011 return 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. Tax act 2011 return Generally, community property laws require you to allocate community income and expenses equally between both spouses. Tax act 2011 return 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. Tax act 2011 return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Tax act 2011 return You must file an additional Form 8857 if you are requesting relief for more than three years. Tax act 2011 return 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. Tax act 2011 return If you are requesting equitable relief, see Exception for equitable relief. Tax act 2011 return under How To Request Relief, earlier, for when to file Form 8857. Tax act 2011 return 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. Tax act 2011 return Use the address or fax number shown in the Instructions for Form 8857. Tax act 2011 return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Tax act 2011 return Do not file it with the employee assigned to examine your return. Tax act 2011 return Generally, the IRS has 10 years to collect an amount you owe. Tax act 2011 return This is the collection statute of limitations. Tax act 2011 return By law, the IRS is not allowed to collect from you after the 10-year period ends. Tax act 2011 return If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Tax act 2011 return But interest and penalties continue to accrue. Tax act 2011 return Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Tax act 2011 return This includes the time the Tax Court is considering your request. Tax act 2011 return After your case is resolved, the IRS can begin or
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The Tax Act 2011 Return

Tax act 2011 return 5. Tax act 2011 return   Illustrated Examples Table of Contents Illustrated Example of Form 4563Line 1. Tax act 2011 return Line 2. Tax act 2011 return Lines 3a and 3b. Tax act 2011 return Lines 4a and 4b. Tax act 2011 return Line 5. Tax act 2011 return Line 6. Tax act 2011 return Line 7. Tax act 2011 return Line 9. Tax act 2011 return Line 15. Tax act 2011 return Illustrated Example of Form 5074Part I. Tax act 2011 return Part II. Tax act 2011 return Part III. Tax act 2011 return Illustrated Example of Form 8689Part I. Tax act 2011 return Part II. Tax act 2011 return Part III. Tax act 2011 return Part IV. Tax act 2011 return Use the following examples to help you complete the correct attachment to your Form 1040. Tax act 2011 return The completed form for each example is shown on the pages that follow. Tax act 2011 return Illustrated Example of Form 4563 John Black is a U. Tax act 2011 return S. Tax act 2011 return citizen, single, and under 65. Tax act 2011 return He was a bona fide resident of American Samoa during all of 2013. Tax act 2011 return John must file Form 1040 because his gross income from sources outside the possessions ($10,000 of dividends from U. Tax act 2011 return S. Tax act 2011 return corporations) is more than his adjusted filing requirement for single filers under 65. Tax act 2011 return (See Filing Requirement if Possession Income Is Excluded in chapter 4. Tax act 2011 return ) Because he must file Form 1040 (not illustrated), he fills out Form 4563 to determine the amount of income from American Samoa he can exclude. Tax act 2011 return See Bona Fide Resident of American Samoa in chapter 3. Tax act 2011 return Completing Form 4563. Tax act 2011 return   John enters his name and social security number at the top of the form. Tax act 2011 return Line 1. Tax act 2011 return   On Form 4563 (see later), John enters the date his bona fide residence began in American Samoa, June 2, 2012. Tax act 2011 return Because he is still a bona fide resident, he enters “not ended” in the second blank space. Tax act 2011 return Line 2. Tax act 2011 return   He checks the box labeled “Rented house or apartment” to describe his type of living quarters in American Samoa. Tax act 2011 return Lines 3a and 3b. Tax act 2011 return   He checks “No” on line 3a because no family members lived with him. Tax act 2011 return He leaves line 3b blank. Tax act 2011 return Lines 4a and 4b. Tax act 2011 return   He checks “No” on line 4a because he did not maintain a home outside American Samoa. Tax act 2011 return He leaves line 4b blank. Tax act 2011 return Line 5. Tax act 2011 return   He enters the name and address of his employer, Samoa Products Co. Tax act 2011 return It is a private American Samoa corporation. Tax act 2011 return Line 6. Tax act 2011 return   He enters the dates of his 2-week vacation to New Zealand from November 11 to November 25. Tax act 2011 return That was his only trip outside American Samoa during the year. Tax act 2011 return Line 7. Tax act 2011 return   He enters the $24,000 in wages he received from Samoa Products Co. Tax act 2011 return Line 9. Tax act 2011 return   He received $220 in dividends from an American Samoa corporation, which he enters here. Tax act 2011 return He also received $10,000 of dividends from a U. Tax act 2011 return S. Tax act 2011 return corporation, but he will enter that amount only on his Form 1040 because the U. Tax act 2011 return S. Tax act 2011 return dividends do not qualify for the possession exclusion. Tax act 2011 return Line 15. Tax act 2011 return   John totals the amounts on lines 7 and 9 to get the amount he can exclude from his gross income in 2013. Tax act 2011 return He will not enter his excluded income on Form 1040. Tax act 2011 return However, he will attach his completed Form 4563 to his Form 1040. Tax act 2011 return Illustrated Example of Form 5074 Tracy Grey is a U. Tax act 2011 return S. Tax act 2011 return citizen who is a self-employed fisheries consultant with a tax home in New York. Tax act 2011 return Her only income for 2013 was net self-employment income of $80,000. Tax act 2011 return Of the $80,000, $20,000 was from consulting work in Guam and the rest was earned in the United States. Tax act 2011 return Thinking she would owe tax to Guam on the $20,000, Tracy made estimated tax payments of $1,409 to Guam. Tax act 2011 return She was not a bona fide resident of Guam during 2013. Tax act 2011 return Tracy completes Form 1040 (not illustrated), reporting her worldwide income. Tax act 2011 return Because the adjusted gross income on her Form 1040 was $50,000 or more and at least $5,000 of her gross income is from Guam, Tracy must file Form 5074 with her Form 1040. Tax act 2011 return All amounts reported on Form 5074 are also reported on her Form 1040. Tax act 2011 return See U. Tax act 2011 return S. Tax act 2011 return Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) in chapter 3. Tax act 2011 return Completing Form 5074. Tax act 2011 return   Tracy enters her name and social security number at the top of the form. Tax act 2011 return Part I. Tax act 2011 return   On Form 5074 (see later), Tracy enters her self-employment income from Guam ($20,000) on line 6. Tax act 2011 return She has no other income from Guam, so the total on line 16 is $20,000. Tax act 2011 return Part II. Tax act 2011 return   Tracy's only adjustment in Part II is the deductible part of the self-employment tax on her net income earned in Guam. Tax act 2011 return She enters $1,413 on line 21 and line 28. Tax act 2011 return Her adjusted gross income on line 29 is $18,587. Tax act 2011 return Part III. Tax act 2011 return   Tracy made estimated tax payments of $1,409. Tax act 2011 return She enters this amount on line 30, and again on line 34 as the total payments. Tax act 2011 return Illustrated Example of Form 8689 Juan and Carla Moreno live and work in the United States. Tax act 2011 return In 2013, they received $14,400 in income from the rental of a condominium they own in the U. Tax act 2011 return S. Tax act 2011 return Virgin Islands (USVI). Tax act 2011 return The rental income was deposited in a bank in the USVI and they received $500 of interest on this income. Tax act 2011 return They were not bona fide residents of the USVI during the entire tax year. Tax act 2011 return The Morenos complete Form 1040 (not illustrated), reporting their income from all sources, including their interest income and the income and expenses from their USVI rental property (reported on Schedule E (Form 1040)). Tax act 2011 return The Morenos take the standard deduction for married filing jointly, both are under 65, and they have no dependents. Tax act 2011 return The Morenos also complete Form 8689 to determine how much of their U. Tax act 2011 return S. Tax act 2011 return tax shown on Form 1040, line 61 (with certain adjustments), must be paid to the U. Tax act 2011 return S. Tax act 2011 return Virgin Islands. Tax act 2011 return See U. Tax act 2011 return S. Tax act 2011 return Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) in chapter 3. Tax act 2011 return The Morenos file their Form 1040, attaching Form 8689 and all other schedules, with the Internal Revenue Service. Tax act 2011 return At the same time, they send a copy of their Form 1040 with all attachments, including Form 8689, to the Virgin Islands Bureau of Internal Revenue. Tax act 2011 return The Virgin Islands Bureau of Internal Revenue will process this copy. Tax act 2011 return Completing Form 8689. Tax act 2011 return   Juan and Carla enter their names and Juan's social security number at the top of the form. Tax act 2011 return Part I. Tax act 2011 return   The Morenos enter their income from the USVI in Part I (see later). Tax act 2011 return The interest income is entered on line 2 and the net rental income of $6,200 ($14,400 of rental income minus $8,200 of rental expenses) is entered on line 11. Tax act 2011 return The Morenos' total USVI income of $6,700 is entered on line 16. Tax act 2011 return Part II. Tax act 2011 return   The Morenos have no adjustments to their USVI income, so they enter zero (-0-) on line 28, and $6,700 on line 29. Tax act 2011 return Their USVI adjusted gross income (AGI) is $6,700. Tax act 2011 return Part III. Tax act 2011 return   On line 30, the Morenos enter the amount from Form 1040, line 61 ($4,539). Tax act 2011 return Their Form 1040 does not show any entries required on line 31, so they leave that line blank and enter $4,539 on line 32. Tax act 2011 return   The Morenos enter their worldwide AGI, $54,901 (Form 1040, line 38), on line 33. Tax act 2011 return Next, they find what percentage of their AGI is from USVI sources ($6,700 ÷ $54,901 = 0. Tax act 2011 return 122) and enter that as a decimal on line 34. Tax act 2011 return They then apply that percentage to the U. Tax act 2011 return S. Tax act 2011 return tax entered on line 32 to find the amount of U. Tax act 2011 return S. Tax act 2011 return tax allocated to USVI income ($4,539 x 0. Tax act 2011 return 122 = $554), and enter that amount on line 35. Tax act 2011 return Part IV. Tax act 2011 return   Part IV is used to show payments of income tax to the USVI only. Tax act 2011 return The Morenos had no tax withheld by the U. Tax act 2011 return S. Tax act 2011 return Virgin Islands, but made estimated tax payments to the USVI of $400, which they entered on lines 37 and 39. Tax act 2011 return They include this amount ($400) in the total payments on Form 1040, line 72. Tax act 2011 return On the dotted line next to the entry space for line 72, they enter “Form 8689” and show the amount. Tax act 2011 return The Morenos do not complete Form 1116 because they receive credit on Form 1040, line 72, for the tax paid to the USVI. Tax act 2011 return   The income tax they owe to the USVI ($154) is shown on Form 8689, line 44. Tax act 2011 return They enter this amount on line 45. Tax act 2011 return They also include this additional amount ($154) on the dotted line next to the entry space and in the total on Form 1040, line 72. Tax act 2011 return The Morenos will pay their USVI tax at the same time they file the copy of their U. Tax act 2011 return S. Tax act 2011 return income tax return with the U. Tax act 2011 return S. Tax act 2011 return Virgin Islands. Tax act 2011 return This image is too large to be displayed in the current screen. Tax act 2011 return Please click the link to view the image. Tax act 2011 return Form 4563, page 1 for John Black This image is too large to be displayed in the current screen. Tax act 2011 return Please click the link to view the image. Tax act 2011 return Form 5074, for Tracy Grey This image is too large to be displayed in the current screen. Tax act 2011 return Please click the link to view the image. Tax act 2011 return Form 8689, page 1 for Juan and Carla Moreno Prev  Up  Next   Home   More Online Publications