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When Is The Deadline To File Taxes

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When Is The Deadline To File Taxes

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

Last year, nearly 120 million taxpayers opted for the safest, fastest and easiest way to submit their individual tax returns — IRS e-file. Since 1990, taxpayers have e-filed more than 1 billion Form 1040 series tax returns safely and securely. With Free File, everyone can file Form 1040 series tax returns for free!

     
 

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Health Insurance Filing Requirement: If you don't have a tax filing requirement, you don't need to file a 2013 federal tax return to establish future eligibility or to qualify for future financial assistance. But the deadline for signing up for health insurance is March 31, 2014. Learn more at HealthCare.gov.

Page Last Reviewed or Updated: 06-Mar-2014

The When Is The Deadline To File Taxes

When is the deadline to file taxes Publication 600 - Introductory Material Table of Contents Introduction Introduction The Tax Relief and Health Care Act of 2006 extended the election to deduct state and local general sales taxes for 2006. When is the deadline to file taxes The act was enacted after Schedule A (Form 1040), Itemized Deductions, and its instructions were printed. When is the deadline to file taxes Because we were not able to include the instructions for figuring the deduction in the Schedule A instructions, we are providing this publication to help you figure this deduction. When is the deadline to file taxes You can elect to deduct state and local general sales taxes instead of state and local income taxes as a deduction on Schedule A. When is the deadline to file taxes You cannot deduct both. When is the deadline to file taxes To figure your deduction, you can use either: Your actual expenses, or The optional sales tax tables plus the general sales taxes paid on certain specified items. When is the deadline to file taxes Prev  Up  Next   Home   More Online Publications