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Turbo Tax Amended Return

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Turbo Tax Amended Return

Turbo tax amended return Index Symbols "Hours of service" limits, Individuals subject to hours of service limits. Turbo tax amended return Form 2106, Hours of service limits. Turbo tax amended return 50% limit on meals, 50% limit on meals. Turbo tax amended return A Accountable plans, Accountable Plans, Per diem allowance more than federal rate. Turbo tax amended return Accounting to employer, Accountable Plans Adequate accounting, Adequate Accounting Independent contractors, Adequate accounting. Turbo tax amended return Adequate records, What Are Adequate Records? Advertising Car display, Advertising display on car. Turbo tax amended return Expenses, 3 - Advertising expenses. Turbo tax amended return Signs, display racks, or other promotional material to be used on recipient's business premises, Exceptions. Turbo tax amended return Airline clubs, Club dues and membership fees. Turbo tax amended return Allocating costs, Separating costs. Turbo tax amended return , Separating costs. Turbo tax amended return , Allocating between business and nonbusiness. Turbo tax amended return , Allocating total cost. Turbo tax amended return Allowance (see Reimbursements) Armed forces Assigned overseas, Members of the Armed Forces. Turbo tax amended return Assistance (see Tax help) Associated entertainment, Associated Test Athletic clubs, Club dues and membership fees. Turbo tax amended return B Basis of car, Basis. Turbo tax amended return (see also Depreciation of car) Bona fide business purpose, Bona fide business purpose. Turbo tax amended return Box seats at entertainment events, Skyboxes and other private luxury boxes. Turbo tax amended return Business travel, Trip Primarily for Business Outside U. Turbo tax amended return S. Turbo tax amended return , Travel Entirely for Business or Considered Entirely for Business Business use of car, Business and personal use. Turbo tax amended return More-than-50%-use test. Turbo tax amended return , More-than-50%-use test. Turbo tax amended return Qualified business use, Qualified business use. Turbo tax amended return C Canceled checks As evidence of business expenses, Canceled check. Turbo tax amended return Car expenses, Car Expenses, Reporting inclusion amounts. Turbo tax amended return Actual expenses, Actual Car Expenses Allowances for, Per Diem and Car Allowances, Allowance more than the federal rate. Turbo tax amended return Business and personal use, Business and personal use. Turbo tax amended return Combining expenses, Car expenses. Turbo tax amended return Disposition of car, Disposition of a Car Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR). Turbo tax amended return Form 2106, Car expenses. Turbo tax amended return Leasing a car, truck, or van, Leasing a Car, Reporting inclusion amounts. Turbo tax amended return Mileage rate (see Standard mileage rate) Taxes paid on car, Taxes paid on your car. Turbo tax amended return Traffic tickets, Fines and collateral. Turbo tax amended return Car pools, Car pools. Turbo tax amended return Car rentals, Reporting inclusion amounts. Turbo tax amended return Form 2106, Car rentals. Turbo tax amended return Car, defined, Car defined. Turbo tax amended return Car, truck, or van rentals, Leasing a Car, Reporting inclusion amounts. Turbo tax amended return Casualty and theft losses Cars, Casualty and theft losses. Turbo tax amended return Depreciation, Casualty or theft. Turbo tax amended return Charitable organizations Benefit events for, Exception for events that benefit charitable organizations. Turbo tax amended return Sports events to benefit, 5 - Charitable sports event. Turbo tax amended return Club dues, Club dues and membership fees. Turbo tax amended return Commuting expenses, Commuting expenses. Turbo tax amended return Conventions, Conventions, Meetings at conventions. Turbo tax amended return Country clubs, Club dues and membership fees. Turbo tax amended return Cruise ships, Cruise Ships D Daily business mileage and expense log (Table 6-2), Table 5-2. Turbo tax amended return Daily Business Mileage and Expense Log Name: Depreciation of car, Depreciation and section 179 deductions. Turbo tax amended return (see also Section 179 deductions) Adjustment for using standard mileage rate, Depreciation adjustment when you used the standard mileage rate. Turbo tax amended return Basis, Basis. Turbo tax amended return Sales taxes, Sales taxes. Turbo tax amended return Unrecovered basis, How to treat unrecovered basis. Turbo tax amended return Casualty or theft, effect, Casualty or theft. Turbo tax amended return Deduction, Depreciation and section 179 deductions. Turbo tax amended return , Depreciation deduction for the year of disposition. Turbo tax amended return Excess depreciation, Excess depreciation. Turbo tax amended return Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS). Turbo tax amended return Trade-in, effect, Car trade-in. Turbo tax amended return , Trade-in. Turbo tax amended return Trucks and vans, Trucks and vans. Turbo tax amended return Depreciation of Car Section 179 deduction, Section 179 deduction. Turbo tax amended return Directly-related entertainment, Directly-Related Test Disabled employees Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees Documentary evidence, Documentary evidence. Turbo tax amended return E Employer-provided vehicles, Employer-provided vehicle. Turbo tax amended return Reporting requirements, Vehicle Provided by Your Employer Entertainment expenses, Entertainment, Individuals subject to hours of service limits. Turbo tax amended return , Gift or entertainment. Turbo tax amended return 50% limit, Directly before or after business discussion. Turbo tax amended return Determination of applicability (Figure A), 50% Limit Associated test, Associated Test Deductible, What Entertainment Expenses Are Deductible?, Expenses for spouses. Turbo tax amended return Summary (Table 2-1), Exception for events that benefit charitable organizations. Turbo tax amended return Directly-related test, Directly-Related Test Entertainment, defined, Entertainment. Turbo tax amended return Form 2106, Meal and entertainment expenses. Turbo tax amended return Tickets (see Tickets) Entertainment facilities Expenses for use of, Entertainment facilities. Turbo tax amended return Estimates of expenses, How To Prove Expenses Exceptions to the 50% Limit, Exceptions to the 50% Limit Excess reimbursements (see Reimbursements) Extravagant expenses, Lavish or extravagant. Turbo tax amended return , Lavish or extravagant expenses. Turbo tax amended return F Fair market value of car, Fair market value. Turbo tax amended return Farmers Form 1040, Schedule F, Self-employed. Turbo tax amended return Federal crime investigations or prosecutions Federal employees engaged in, Exception for federal crime investigations or prosecutions. Turbo tax amended return Federal rate for per diem, Standard Meal Allowance, The federal rate. Turbo tax amended return Fee-basis officials, Officials Paid on a Fee Basis Fees you pay, Parking fees. Turbo tax amended return Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR). Turbo tax amended return Form 1040, Schedule C, Self-employed. Turbo tax amended return Form 1040, Schedule F, Self-employed. Turbo tax amended return Form 2106, How to choose. Turbo tax amended return , Employees. Turbo tax amended return , Full value included in your income. Turbo tax amended return , Reporting your expenses under a nonaccountable plan. Turbo tax amended return , Completing Forms 2106 and 2106-EZ Form 2106-EZ, Form 2106-EZ. Turbo tax amended return Form 4562, Self-employed. Turbo tax amended return Form 4797, Excess depreciation. Turbo tax amended return Form W-2 Employer-provided vehicles, Value reported on Form W-2. Turbo tax amended return Reimbursement of personal expenses, Reimbursement for personal expenses. Turbo tax amended return Statutory employees, Statutory employees. Turbo tax amended return Free tax services, Free help with your tax return. Turbo tax amended return G Gifts, Gift or entertainment. Turbo tax amended return , Gifts $25 limit, $25 limit. Turbo tax amended return Combining for recordkeeping purposes, Gift expenses. Turbo tax amended return Reporting requirements, Gifts. Turbo tax amended return Golf clubs, Club dues and membership fees. Turbo tax amended return H Hauling tools, Hauling tools or instruments. Turbo tax amended return Help (see Tax help) High-low method Introduction, High-low method. Turbo tax amended return Transition rules, High-low method. Turbo tax amended return High-low rate method, High-low rate. Turbo tax amended return Home office, Office in the home. Turbo tax amended return Hotel clubs, Club dues and membership fees. Turbo tax amended return I Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees Incidental expenses Defined, Incidental expenses. Turbo tax amended return Gifts, Incidental costs. Turbo tax amended return No meals, incidentals only, Incidental-expenses-only method. Turbo tax amended return Income-producing property, Income-producing property. Turbo tax amended return Incomplete records, What If I Have Incomplete Records? Indefinite job assignment, Temporary assignment vs. Turbo tax amended return indefinite assignment. Turbo tax amended return Independent contractors, Rules for Independent Contractors and Clients Interest on car loans, Interest on car loans. Turbo tax amended return Itinerants, Tax Home L Lavish or extravagant expenses, Lavish or extravagant. Turbo tax amended return , Lavish or extravagant expenses. Turbo tax amended return Leasing a car, truck, or van, Leasing a Car, Reporting inclusion amounts. Turbo tax amended return Luxury private boxes at entertainment events, Skyboxes and other private luxury boxes. Turbo tax amended return Luxury water travel, Luxury Water Travel M MACRS (Modified Accelerated Cost Recovery System), Modified Accelerated Cost Recovery System (MACRS). Turbo tax amended return 2011 chart (Table 4-1), Table 4-1. Turbo tax amended return 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Turbo tax amended return ) Main place of business or work, Main place of business or work. Turbo tax amended return Married taxpayers Performing artists, Special rules for married persons. Turbo tax amended return Meal expenses, Meals 50% limit, 50% Limit Determination of applicability (Figure A), 50% Limit Exceptions, Exceptions to the 50% Limit Actual cost method, Actual Cost Form 2106, Meal and entertainment expenses. Turbo tax amended return Major cities with higher allowances, Amount of standard meal allowance. Turbo tax amended return Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance. Turbo tax amended return , The standard meal allowance. Turbo tax amended return Meals, entertainment-related, A meal as a form of entertainment. Turbo tax amended return Mileage rate (see Standard mileage rate) Military (see Armed forces) Missing children, photographs of, Reminder Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS). Turbo tax amended return 2011 chart (Table 4-1), Table 4-1. Turbo tax amended return 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Turbo tax amended return ) N Nonaccountable plans, Nonaccountable Plans O Office in the home, Office in the home. Turbo tax amended return Officials paid on fee basis, Officials Paid on a Fee Basis Overseas travel Conventions, Conventions Held Outside the North American Area Meal allowance, Standard meal allowance for areas outside the continental United States. Turbo tax amended return Part of trip outside U. Turbo tax amended return S. Turbo tax amended return , Part of Trip Outside the United States P Parking fees, Parking fees. Turbo tax amended return , Parking fees and tolls. Turbo tax amended return Per diem allowances, Per Diem and Car Allowances, Allowance more than the federal rate. Turbo tax amended return Defined, Reimbursement, allowance, or advance. Turbo tax amended return Federal rate for, The federal rate. Turbo tax amended return Per diem rates High-cost localities, High-low method. Turbo tax amended return High-low method, High-low method. Turbo tax amended return Regular federal method, Regular federal per diem rate method. Turbo tax amended return Standard rate for unlisted localities, High-low method. Turbo tax amended return , Regular federal per diem rate method. Turbo tax amended return Transition rules, High-low method. Turbo tax amended return , Federal per diem rate method. Turbo tax amended return Performing artists, Expenses of Certain Performing Artists Personal property taxes, Personal property taxes. Turbo tax amended return , Taxes paid on your car. Turbo tax amended return Personal trips, Trip Primarily for Personal Reasons Outside U. Turbo tax amended return S. Turbo tax amended return , Travel Primarily for Personal Reasons Placed in service, cars, Placed in service. Turbo tax amended return Probationary work period, Probationary work period. Turbo tax amended return Proving business purpose, Proving business purpose. Turbo tax amended return Public transportation Outside of U. Turbo tax amended return S. Turbo tax amended return travel, Public transportation. Turbo tax amended return Publications (see Tax help) R Recordkeeping requirements, Recordkeeping, Examples of Records Adequate records, What Are Adequate Records? Daily business mileage and expense log (Table 6-2), Table 5-2. Turbo tax amended return Daily Business Mileage and Expense Log Name: Destroyed records, Destroyed records. Turbo tax amended return How to prove expenses (Table 5-1), Table 5-1. Turbo tax amended return How To Prove Certain Business Expenses Incomplete records, What If I Have Incomplete Records? Reimbursed expenses, Reimbursed for expenses. Turbo tax amended return Sampling to prove expenses, Sampling. Turbo tax amended return Separating and combining expenses, Separating and Combining Expenses, If your return is examined. Turbo tax amended return Three-year period of retention, How Long To Keep Records and Receipts Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Regular federal method Introduction, Regular federal per diem rate method. Turbo tax amended return Transition rules, Federal per diem rate method. Turbo tax amended return Reimbursements, Less than full value included in your income. Turbo tax amended return , Contractor does not adequately account. Turbo tax amended return Accountable plans, Accountable Plans Excess, Returning Excess Reimbursements, Nonaccountable Plans Form 2106, Reimbursements. Turbo tax amended return Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Reimbursement of nondeductible expenses. Turbo tax amended return Personal expenses, Reimbursement for personal expenses. Turbo tax amended return Recordkeeping, Reimbursed for expenses. Turbo tax amended return Reporting (Table 6-1), Table 6-1. Turbo tax amended return Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements Unclaimed, Where To Report Reporting requirements, How To Report Per diem or car allowance, Reporting your expenses with a per diem or car allowance. Turbo tax amended return Reimbursements, Reimbursements, Contractor does not adequately account. Turbo tax amended return Reservists Transportation expenses, Armed Forces reservists. Turbo tax amended return Traveling more than 100 miles from home, Armed Forces Reservists Traveling More Than 100 Miles From Home Returning excess reimbursements, Returning Excess Reimbursements Rural mail carriers, Rural mail carriers. Turbo tax amended return S Section 179 deduction Amended return, How to choose. Turbo tax amended return Deduction, Section 179 Deduction Limits, Limits. Turbo tax amended return Self-employed persons, 2 - Self-employed. Turbo tax amended return Reporting requirements, Self-employed. Turbo tax amended return Skyboxes, Skyboxes and other private luxury boxes. Turbo tax amended return Spouse, expenses for, Travel expenses for another individual. Turbo tax amended return , Expenses for spouses. Turbo tax amended return Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance. Turbo tax amended return , The standard meal allowance. Turbo tax amended return Standard mileage rate, What's New, Standard Mileage Rate, The standard mileage rate. Turbo tax amended return Depreciation adjustment for using, Depreciation adjustment when you used the standard mileage rate. Turbo tax amended return Form 2106, Standard mileage rate. Turbo tax amended return Statutory employees, Statutory employees. Turbo tax amended return T Tables and figures 50% limit determination (Figure A), 50% Limit Daily business mileage and expense log (Table 6-2), Table 5-2. Turbo tax amended return Daily Business Mileage and Expense Log Name: Entertainment expenses, determination of deductibility (Table 2-1), Table 2-1. Turbo tax amended return When Are Entertainment Expenses Deductible? Maximum depreciation deduction for cars table, Maximum Depreciation Deduction for Cars Modified Accelerated Cost Recovery System (MACRS) 2011 chart (Table 4-1), Table 4-1. Turbo tax amended return 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Turbo tax amended return ) Proving expenses (Table 5-1), Table 5-1. Turbo tax amended return How To Prove Certain Business Expenses Reporting reimbursements (Table 6-1), Table 6-1. Turbo tax amended return Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements Transportation expenses, determination of deductibility (Figure B), Gift or entertainment. Turbo tax amended return , Illustration of transportation expenses. Turbo tax amended return Travel expenses, determination of deductibility (Table 1-1), Table 1-1. Turbo tax amended return Travel Expenses You Can Deduct Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Tax help, How To Get Tax Help Tax home, determination of, Tax Home Temporary job assignments, Temporary Assignment or Job Temporary work location, Temporary work location. Turbo tax amended return Tickets, Entertainment tickets. Turbo tax amended return , Gift or entertainment. Turbo tax amended return Season or series tickets, Season or series tickets. Turbo tax amended return Traffic violations, Fines and collateral. Turbo tax amended return Tools Hauling tools, Hauling tools or instruments. Turbo tax amended return Trade association meetings, Trade association meetings. Turbo tax amended return Trade-in of car, Car trade-in. Turbo tax amended return , Trade-in. Turbo tax amended return Traffic tickets, Fines and collateral. Turbo tax amended return Transients, Tax Home Transition rules, Transition Rules Example High-low method, High-low method. Turbo tax amended return High-low method, High-low method. Turbo tax amended return Regular federal method, Federal per diem rate method. Turbo tax amended return Transportation expenses, Transportation, Depreciation deduction for the year of disposition. Turbo tax amended return Car expenses, Car Expenses, Reporting inclusion amounts. Turbo tax amended return Deductible (Figure B), Gift or entertainment. Turbo tax amended return , Illustration of transportation expenses. Turbo tax amended return five or more cars, Five or more cars. Turbo tax amended return Form 2106, Transportation expenses. Turbo tax amended return Transportation workers, Special rate for transportation workers. Turbo tax amended return , Individuals subject to hours of service limits. Turbo tax amended return Travel advance, Reimbursement, allowance, or advance. Turbo tax amended return , Travel advance. Turbo tax amended return (see also Reimbursements) Travel expenses, Travel, Cruise Ships Another individual accompanying taxpayer, Travel expenses for another individual. Turbo tax amended return Away from home, Traveling Away From Home, Tax Home Deductible, What Travel Expenses Are Deductible?, Cruise Ships Summary of (Table 1-1), Table 1-1. Turbo tax amended return Travel Expenses You Can Deduct Defined, Travel expenses defined. Turbo tax amended return Going home on days off, Going home on days off. Turbo tax amended return In U. Turbo tax amended return S. Turbo tax amended return , Travel in the United States Lodging, Standard Meal Allowance Luxury water travel, Luxury Water Travel Outside U. Turbo tax amended return S. Turbo tax amended return , Travel Outside the United States Travel to family home, Tax Home Different From Family Home Trucks and vans Depreciation, Trucks and vans. Turbo tax amended return Transportation workers, Individuals subject to hours of service limits. Turbo tax amended return Transportation workers' expenses, Special rate for transportation workers. Turbo tax amended return Two places of work, Two places of work. Turbo tax amended return U Unclaimed reimbursements, Where To Report Unions Trips from union hall to place of work, Union members' trips from a union hall. Turbo tax amended return Unrecovered basis of car, How to treat unrecovered basis. Turbo tax amended return V Volunteers, Volunteers. Turbo tax amended return W Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Prev  Up     Home   More Online Publications
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IRS to Waive Forms 5498, 1098-T and 1099-G Penalties for the Initial Year of Introduction

In tax year 2011, the IRS introduced Forms 5498, 1098-T and 1099-G into the penalty notice program and included these returns on the Notice 972CG. Though inaccurate information returns may be assessed a penalty under Internal Revenue Code section 6721 (Failure to File Correct Information Returns), the IRS will waive penalties associated with these three forms for the 2011 introductory tax year.

Taxpayers who receive Notice 972CG, with any of the forms listed, are urged to respond to the IRS Campus as directed in the notice to obtain a waiver of the penalties. The IRS is working the requests for waiver in the order that they are received. It may be several weeks before taxpayers receive notification that their penalties are waived.

Again, at this time, the waiver applies to the 2011 tax period only.

Taxpayers and/or representatives who have questions should contact the IRS per the instructions in their notice.

Page Last Reviewed or Updated: 20-Mar-2014

The Turbo Tax Amended Return

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