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1040 Form 2012

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1040 Form 2012

1040 form 2012 Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 1040 form 2012 Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. 1040 form 2012 . 1040 form 2012 What is joint and several liability? . 1040 form 2012 How can I get relief from joint and several liability? . 1040 form 2012 What are the rules for innocent spouse relief? . 1040 form 2012 What are erroneous items? . 1040 form 2012 What is an understated tax? . 1040 form 2012 Will I qualify for innocent spouse relief in any situation where there is an understated tax? . 1040 form 2012 What are the rules for separation of liability relief? . 1040 form 2012 Why would a request for separation of liability relief be denied? . 1040 form 2012 What are the rules for equitable relief? . 1040 form 2012 How do state community property laws affect my ability to qualify for relief? . 1040 form 2012 How do I request relief? . 1040 form 2012 When should I file Form 8857? . 1040 form 2012 Where should I file Form 8857? . 1040 form 2012 I am currently undergoing an examination of my return. 1040 form 2012 How do I request innocent spouse relief? . 1040 form 2012 What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . 1040 form 2012 What is injured spouse relief? . 1040 form 2012 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. 1040 form 2012 This is called joint and several liability. 1040 form 2012 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. 1040 form 2012 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. 1040 form 2012 There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. 1040 form 2012 ” Each type has different requirements. 1040 form 2012 They are explained separately below. 1040 form 2012 To qualify for innocent spouse relief, you must meet all of the following conditions. 1040 form 2012 You must have filed a joint return which has an understated tax. 1040 form 2012 The understated tax must be due to erroneous items of your spouse (or former spouse). 1040 form 2012 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. 1040 form 2012 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 1040 form 2012 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040 form 2012 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. 1040 form 2012 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040 form 2012 For example, you reported total tax on your 2008 return of $2,500. 1040 form 2012 IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040 form 2012 You have a $500 understated tax. 1040 form 2012 No. 1040 form 2012 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. 1040 form 2012 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. 1040 form 2012 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040 form 2012 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). 1040 form 2012 The understated tax allocated to you is generally the amount you are responsible for. 1040 form 2012 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. 1040 form 2012 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. 1040 form 2012 (Under this rule, you are no longer married if you are widowed. 1040 form 2012 ) 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. 1040 form 2012 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. 1040 form 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040 form 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040 form 2012 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). 1040 form 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040 form 2012 Equitable relief is only available if you meet all of the following conditions. 1040 form 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040 form 2012 You have an understated tax or underpaid tax. 1040 form 2012 See Note later. 1040 form 2012 You did not pay the tax. 1040 form 2012 However, see Refunds , earlier, for exceptions. 1040 form 2012 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. 1040 form 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040 form 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040 form 2012 You did not file or fail to file your return with the intent to commit fraud. 1040 form 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040 form 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040 form 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040 form 2012 Note. 1040 form 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040 form 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040 form 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040 form 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040 form 2012 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. 1040 form 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040 form 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. 1040 form 2012 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. 1040 form 2012 If you are requesting equitable relief, see Exception for equitable relief. 1040 form 2012 under How To Request Relief, earlier, for when to file Form 8857. 1040 form 2012 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. 1040 form 2012 Use the address or fax number shown in the Instructions for Form 8857. 1040 form 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040 form 2012 Do not file it with the employee assigned to examine your return. 1040 form 2012 Generally, the IRS has 10 years to collect an amount you owe. 1040 form 2012 This is the collection statute of limitations. 1040 form 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040 form 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040 form 2012 But interest and penalties continue to accrue. 1040 form 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040 form 2012 This includes the time the Tax Court is considering your request. 1040 form 2012 After your case is resolved, the IRS can begin or resume collecting from you. 1040 form 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040 form 2012 See Publication 594 for more information. 1040 form 2012 Injured spouse relief is different from innocent spouse relief. 1040 form 2012 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. 1040 form 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040 form 2012 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). 1040 form 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040 form 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040 form 2012 Note. 1040 form 2012 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. 1040 form 2012 . 1040 form 2012 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. 1040 form 2012 ” Each type has different requirements. 1040 form 2012 They are explained separately below. 1040 form 2012 To qualify for innocent spouse relief, you must meet all of the following conditions. 1040 form 2012 You must have filed a joint return which has an understated tax. 1040 form 2012 The understated tax must be due to erroneous items of your spouse (or former spouse). 1040 form 2012 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. 1040 form 2012 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 1040 form 2012 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040 form 2012 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. 1040 form 2012 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040 form 2012 For example, you reported total tax on your 2008 return of $2,500. 1040 form 2012 IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040 form 2012 You have a $500 understated tax. 1040 form 2012 No. 1040 form 2012 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. 1040 form 2012 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. 1040 form 2012 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040 form 2012 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). 1040 form 2012 The understated tax allocated to you is generally the amount you are responsible for. 1040 form 2012 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. 1040 form 2012 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. 1040 form 2012 (Under this rule, you are no longer married if you are widowed. 1040 form 2012 ) 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. 1040 form 2012 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. 1040 form 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040 form 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040 form 2012 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). 1040 form 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040 form 2012 Equitable relief is only available if you meet all of the following conditions. 1040 form 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040 form 2012 You have an understated tax or underpaid tax. 1040 form 2012 See Note later. 1040 form 2012 You did not pay the tax. 1040 form 2012 However, see Refunds , earlier, for exceptions. 1040 form 2012 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. 1040 form 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040 form 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040 form 2012 You did not file or fail to file your return with the intent to commit fraud. 1040 form 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040 form 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040 form 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040 form 2012 Note. 1040 form 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040 form 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040 form 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040 form 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040 form 2012 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. 1040 form 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040 form 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. 1040 form 2012 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. 1040 form 2012 If you are requesting equitable relief, see Exception for equitable relief. 1040 form 2012 under How To Request Relief, earlier, for when to file Form 8857. 1040 form 2012 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. 1040 form 2012 Use the address or fax number shown in the Instructions for Form 8857. 1040 form 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040 form 2012 Do not file it with the employee assigned to examine your return. 1040 form 2012 Generally, the IRS has 10 years to collect an amount you owe. 1040 form 2012 This is the collection statute of limitations. 1040 form 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040 form 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040 form 2012 But interest and penalties continue to accrue. 1040 form 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040 form 2012 This includes the time the Tax Court is considering your request. 1040 form 2012 After your case is resolved, the IRS can begin or resume collecting from you. 1040 form 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040 form 2012 See Publication 594 for more information. 1040 form 2012 Injured spouse relief is different from innocent spouse relief. 1040 form 2012 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. 1040 form 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040 form 2012 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). 1040 form 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040 form 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040 form 2012 Note. 1040 form 2012 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. 1040 form 2012 . 1040 form 2012 What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. 1040 form 2012 You must have filed a joint return which has an understated tax. 1040 form 2012 The understated tax must be due to erroneous items of your spouse (or former spouse). 1040 form 2012 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. 1040 form 2012 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 1040 form 2012 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040 form 2012 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. 1040 form 2012 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040 form 2012 For example, you reported total tax on your 2008 return of $2,500. 1040 form 2012 IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040 form 2012 You have a $500 understated tax. 1040 form 2012 No. 1040 form 2012 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. 1040 form 2012 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. 1040 form 2012 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040 form 2012 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). 1040 form 2012 The understated tax allocated to you is generally the amount you are responsible for. 1040 form 2012 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. 1040 form 2012 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. 1040 form 2012 (Under this rule, you are no longer married if you are widowed. 1040 form 2012 ) 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. 1040 form 2012 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. 1040 form 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040 form 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040 form 2012 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). 1040 form 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040 form 2012 Equitable relief is only available if you meet all of the following conditions. 1040 form 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040 form 2012 You have an understated tax or underpaid tax. 1040 form 2012 See Note later. 1040 form 2012 You did not pay the tax. 1040 form 2012 However, see Refunds , earlier, for exceptions. 1040 form 2012 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. 1040 form 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040 form 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040 form 2012 You did not file or fail to file your return with the intent to commit fraud. 1040 form 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040 form 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040 form 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040 form 2012 Note. 1040 form 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040 form 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040 form 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040 form 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040 form 2012 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. 1040 form 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040 form 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. 1040 form 2012 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. 1040 form 2012 If you are requesting equitable relief, see Exception for equitable relief. 1040 form 2012 under How To Request Relief, earlier, for when to file Form 8857. 1040 form 2012 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. 1040 form 2012 Use the address or fax number shown in the Instructions for Form 8857. 1040 form 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040 form 2012 Do not file it with the employee assigned to examine your return. 1040 form 2012 Generally, the IRS has 10 years to collect an amount you owe. 1040 form 2012 This is the collection statute of limitations. 1040 form 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040 form 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040 form 2012 But interest and penalties continue to accrue. 1040 form 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040 form 2012 This includes the time the Tax Court is considering your request. 1040 form 2012 After your case is resolved, the IRS can begin or resume collecting from you. 1040 form 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040 form 2012 See Publication 594 for more information. 1040 form 2012 Injured spouse relief is different from innocent spouse relief. 1040 form 2012 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. 1040 form 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040 form 2012 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). 1040 form 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040 form 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040 form 2012 Note. 1040 form 2012 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. 1040 form 2012 . 1040 form 2012 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. 1040 form 2012 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040 form 2012 For example, you reported total tax on your 2008 return of $2,500. 1040 form 2012 IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040 form 2012 You have a $500 understated tax. 1040 form 2012 No. 1040 form 2012 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. 1040 form 2012 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. 1040 form 2012 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040 form 2012 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). 1040 form 2012 The understated tax allocated to you is generally the amount you are responsible for. 1040 form 2012 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. 1040 form 2012 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. 1040 form 2012 (Under this rule, you are no longer married if you are widowed. 1040 form 2012 ) 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. 1040 form 2012 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. 1040 form 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040 form 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040 form 2012 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). 1040 form 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040 form 2012 Equitable relief is only available if you meet all of the following conditions. 1040 form 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040 form 2012 You have an understated tax or underpaid tax. 1040 form 2012 See Note later. 1040 form 2012 You did not pay the tax. 1040 form 2012 However, see Refunds , earlier, for exceptions. 1040 form 2012 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. 1040 form 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040 form 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040 form 2012 You did not file or fail to file your return with the intent to commit fraud. 1040 form 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040 form 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040 form 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040 form 2012 Note. 1040 form 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040 form 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040 form 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040 form 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040 form 2012 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. 1040 form 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040 form 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. 1040 form 2012 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. 1040 form 2012 If you are requesting equitable relief, see Exception for equitable relief. 1040 form 2012 under How To Request Relief, earlier, for when to file Form 8857. 1040 form 2012 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. 1040 form 2012 Use the address or fax number shown in the Instructions for Form 8857. 1040 form 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040 form 2012 Do not file it with the employee assigned to examine your return. 1040 form 2012 Generally, the IRS has 10 years to collect an amount you owe. 1040 form 2012 This is the collection statute of limitations. 1040 form 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040 form 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040 form 2012 But interest and penalties continue to accrue. 1040 form 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040 form 2012 This includes the time the Tax Court is considering your request. 1040 form 2012 After your case is resolved, the IRS can begin or resume collecting from you. 1040 form 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040 form 2012 See Publication 594 for more information. 1040 form 2012 Injured spouse relief is different from innocent spouse relief. 1040 form 2012 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. 1040 form 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040 form 2012 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). 1040 form 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040 form 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040 form 2012 Note. 1040 form 2012 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. 1040 form 2012 . 1040 form 2012 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. 1040 form 2012 For example, you reported total tax on your 2008 return of $2,500. 1040 form 2012 IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040 form 2012 You have a $500 understated tax. 1040 form 2012 No. 1040 form 2012 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. 1040 form 2012 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. 1040 form 2012 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040 form 2012 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). 1040 form 2012 The understated tax allocated to you is generally the amount you are responsible for. 1040 form 2012 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. 1040 form 2012 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. 1040 form 2012 (Under this rule, you are no longer married if you are widowed. 1040 form 2012 ) 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. 1040 form 2012 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. 1040 form 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040 form 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040 form 2012 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). 1040 form 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040 form 2012 Equitable relief is only available if you meet all of the following conditions. 1040 form 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040 form 2012 You have an understated tax or underpaid tax. 1040 form 2012 See Note later. 1040 form 2012 You did not pay the tax. 1040 form 2012 However, see Refunds , earlier, for exceptions. 1040 form 2012 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. 1040 form 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040 form 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040 form 2012 You did not file or fail to file your return with the intent to commit fraud. 1040 form 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040 form 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040 form 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040 form 2012 Note. 1040 form 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040 form 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040 form 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040 form 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040 form 2012 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. 1040 form 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040 form 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. 1040 form 2012 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. 1040 form 2012 If you are requesting equitable relief, see Exception for equitable relief. 1040 form 2012 under How To Request Relief, earlier, for when to file Form 8857. 1040 form 2012 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. 1040 form 2012 Use the address or fax number shown in the Instructions for Form 8857. 1040 form 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040 form 2012 Do not file it with the employee assigned to examine your return. 1040 form 2012 Generally, the IRS has 10 years to collect an amount you owe. 1040 form 2012 This is the collection statute of limitations. 1040 form 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040 form 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040 form 2012 But interest and penalties continue to accrue. 1040 form 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040 form 2012 This includes the time the Tax Court is considering your request. 1040 form 2012 After your case is resolved, the IRS can begin or resume collecting from you. 1040 form 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040 form 2012 See Publication 594 for more information. 1040 form 2012 Injured spouse relief is different from innocent spouse relief. 1040 form 2012 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. 1040 form 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040 form 2012 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). 1040 form 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040 form 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040 form 2012 Note. 1040 form 2012 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. 1040 form 2012 . 1040 form 2012 Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. 1040 form 2012 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. 1040 form 2012 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. 1040 form 2012 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040 form 2012 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). 1040 form 2012 The understated tax allocated to you is generally the amount you are responsible for. 1040 form 2012 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. 1040 form 2012 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. 1040 form 2012 (Under this rule, you are no longer married if you are widowed. 1040 form 2012 ) 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. 1040 form 2012 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. 1040 form 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040 form 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040 form 2012 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). 1040 form 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040 form 2012 Equitable relief is only available if you meet all of the following conditions. 1040 form 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040 form 2012 You have an understated tax or underpaid tax. 1040 form 2012 See Note later. 1040 form 2012 You did not pay the tax. 1040 form 2012 However, see Refunds , earlier, for exceptions. 1040 form 2012 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. 1040 form 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040 form 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040 form 2012 You did not file or fail to file your return with the intent to commit fraud. 1040 form 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040 form 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040 form 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040 form 2012 Note. 1040 form 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040 form 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040 form 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040 form 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040 form 2012 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. 1040 form 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040 form 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. 1040 form 2012 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. 1040 form 2012 If you are requesting equitable relief, see Exception for equitable relief. 1040 form 2012 under How To Request Relief, earlier, for when to file Form 8857. 1040 form 2012 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. 1040 form 2012 Use the address or fax number shown in the Instructions for Form 8857. 1040 form 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040 form 2012 Do not file it with the employee assigned to examine your return. 1040 form 2012 Generally, the IRS has 10 years to collect an amount you owe. 1040 form 2012 This is the collection statute of limitations. 1040 form 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040 form 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040 form 2012 But interest and penalties continue to accrue. 1040 form 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040 form 2012 This includes the time the Tax Court is considering your request. 1040 form 2012 After your case is resolved, the IRS can begin or resume collecting from you. 1040 form 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040 form 2012 See Publication 594 for more information. 1040 form 2012 Injured spouse relief is different from innocent spouse relief. 1040 form 2012 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. 1040 form 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040 form 2012 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). 1040 form 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040 form 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040 form 2012 Note. 1040 form 2012 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. 1040 form 2012 . 1040 form 2012 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). 1040 form 2012 The understated tax allocated to you is generally the amount you are responsible for. 1040 form 2012 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. 1040 form 2012 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. 1040 form 2012 (Under this rule, you are no longer married if you are widowed. 1040 form 2012 ) 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. 1040 form 2012 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. 1040 form 2012 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040 form 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040 form 2012 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). 1040 form 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040 form 2012 Equitable relief is only available if you meet all of the following conditions. 1040 form 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040 form 2012 You have an understated tax or underpaid tax. 1040 form 2012 See Note later. 1040 form 2012 You did not pay the tax. 1040 form 2012 However, see Refunds , earlier, for exceptions. 1040 form 2012 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. 1040 form 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040 form 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040 form 2012 You did not file or fail to file your return with the intent to commit fraud. 1040 form 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040 form 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040 form 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040 form 2012 Note. 1040 form 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040 form 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040 form 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040 form 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040 form 2012 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. 1040 form 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040 form 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. 1040 form 2012 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. 1040 form 2012 If you are requesting equitable relief, see Exception for equitable relief. 1040 form 2012 under How To Request Relief, earlier, for when to file Form 8857. 1040 form 2012 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. 1040 form 2012 Use the address or fax number shown in the Instructions for Form 8857. 1040 form 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040 form 2012 Do not file it with the employee assigned to examine your return. 1040 form 2012 Generally, the IRS has 10 years to collect an amount you owe. 1040 form 2012 This is the collection statute of limitations. 1040 form 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040 form 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040 form 2012 But interest and penalties continue to accrue. 1040 form 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040 form 2012 This includes the time the Tax Court is considering your request. 1040 form 2012 After your case is resolved, the IRS can begin or resume collecting from you. 1040 form 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040 form 2012 See Publication 594 for more information. 1040 form 2012 Injured spouse relief is different from innocent spouse relief. 1040 form 2012 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. 1040 form 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040 form 2012 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). 1040 form 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040 form 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040 form 2012 Note. 1040 form 2012 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. 1040 form 2012 . 1040 form 2012 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. 1040 form 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040 form 2012 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). 1040 form 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040 form 2012 Equitable relief is only available if you meet all of the following conditions. 1040 form 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040 form 2012 You have an understated tax or underpaid tax. 1040 form 2012 See Note later. 1040 form 2012 You did not pay the tax. 1040 form 2012 However, see Refunds , earlier, for exceptions. 1040 form 2012 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. 1040 form 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040 form 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040 form 2012 You did not file or fail to file your return with the intent to commit fraud. 1040 form 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040 form 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040 form 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040 form 2012 Note. 1040 form 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040 form 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040 form 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040 form 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040 form 2012 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. 1040 form 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040 form 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. 1040 form 2012 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. 1040 form 2012 If you are requesting equitable relief, see Exception for equitable relief. 1040 form 2012 under How To Request Relief, earlier, for when to file Form 8857. 1040 form 2012 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. 1040 form 2012 Use the address or fax number shown in the Instructions for Form 8857. 1040 form 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040 form 2012 Do not file it with the employee assigned to examine your return. 1040 form 2012 Generally, the IRS has 10 years to collect an amount you owe. 1040 form 2012 This is the collection statute of limitations. 1040 form 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040 form 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040 form 2012 But interest and penalties continue to accrue. 1040 form 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040 form 2012 This includes the time the Tax Court is considering your request. 1040 form 2012 After your case is resolved, the IRS can begin or resume collecting from you. 1040 form 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040 form 2012 See Publication 594 for more information. 1040 form 2012 Injured spouse relief is different from innocent spouse relief. 1040 form 2012 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. 1040 form 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040 form 2012 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). 1040 form 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040 form 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040 form 2012 Note. 1040 form 2012 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. 1040 form 2012 . 1040 form 2012 What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. 1040 form 2012 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040 form 2012 You have an understated tax or underpaid tax. 1040 form 2012 See Note later. 1040 form 2012 You did not pay the tax. 1040 form 2012 However, see Refunds , earlier, for exceptions. 1040 form 2012 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. 1040 form 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040 form 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040 form 2012 You did not file or fail to file your return with the intent to commit fraud. 1040 form 2012 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040 form 2012 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040 form 2012 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040 form 2012 Note. 1040 form 2012 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040 form 2012 (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040 form 2012 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040 form 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040 form 2012 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. 1040 form 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040 form 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. 1040 form 2012 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. 1040 form 2012 If you are requesting equitable relief, see Exception for equitable relief. 1040 form 2012 under How To Request Relief, earlier, for when to file Form 8857. 1040 form 2012 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. 1040 form 2012 Use the address or fax number shown in the Instructions for Form 8857. 1040 form 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040 form 2012 Do not file it with the employee assigned to examine your return. 1040 form 2012 Generally, the IRS has 10 years to collect an amount you owe. 1040 form 2012 This is the collection statute of limitations. 1040 form 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040 form 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040 form 2012 But interest and penalties continue to accrue. 1040 form 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040 form 2012 This includes the time the Tax Court is considering your request. 1040 form 2012 After your case is resolved, the IRS can begin or resume collecting from you. 1040 form 2012 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040 form 2012 See Publication 594 for more information. 1040 form 2012 Injured spouse relief is different from innocent spouse relief. 1040 form 2012 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. 1040 form 2012 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040 form 2012 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). 1040 form 2012 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040 form 2012 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040 form 2012 Note. 1040 form 2012 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. 1040 form 2012 . 1040 form 2012 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. 1040 form 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040 form 2012 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. 1040 form 2012      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040 form 2012 You must file an additional Form 8857 if you are requesting relief for more than three years. 1040 form 2012 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. 1040 form 2012 If you are requesting equitable relief, see Exception for equitable relief. 1040 form 2012 under How To Request Relief, earlier, for when to file Form 8857. 1040 form 2012 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. 1040 form 2012 Use the address or fax number shown in the Instructions for Form 8857. 1040 form 2012 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040 form 2012 Do not file it with the employee assigned to examine your return. 1040 form 2012 Generally, the IRS has 10 years to collect an amount you owe. 1040 form 2012 This is the collection statute of limitations. 1040 form 2012 By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040 form 2012 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040 form 2012 But interest and penalties continue to accrue. 1040 form 2012 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040 form 2012 This includes the time the Tax Court is considering your request. 1040 form 2012 After your case is resolved, the IRS can begin or
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Understanding Your CP232C Notice

We denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, wasn't signed or was signed by someone who wasn’t authorized.


What you need to do

  • File Form 5330 or a correct Form 5558 by the due date of the Form 5330. If Form 5330 is filed after the due date of the return (including any extension), the return will be considered late and subject to late filing penalties.

You may want to


Answers to Common Questions

Q. Where can I go for more information about Employee Benefit Plans?

A. For more information on Employee Benefit Plans, see Retirement Plans Community.

Q. Can I get help over the phone?

A. If you have questions and/or need help, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.

 


Tips for next year

  • Be sure to sign and mail your Form 5558 on or before the due date of your return.
  • Review the Form 5558 resources at Form 5500 Corner.

 

Page Last Reviewed or Updated: 27-Jan-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 1040 Form 2012

1040 form 2012 Publication 584 - Introductory Material Table of Contents What's New Introduction How To Use This Workbook What's New Future developments. 1040 form 2012  The IRS has created a page on IRS. 1040 form 2012 gov for information about Publication 584, at www. 1040 form 2012 irs. 1040 form 2012 gov/pub584. 1040 form 2012 Information about any future developments affecting Publication 584 (such as legislation enacted after we release it) will be posted on that page. 1040 form 2012 Introduction This workbook is designed to help you figure your loss on personal-use property in the event of a disaster, casualty, or theft. 1040 form 2012 It contains schedules to help you figure the loss to your main home, its contents, and your motor vehicles. 1040 form 2012 However, these schedules are for your information only. 1040 form 2012 You must complete Form 4684, Casualties and Thefts, to report your loss. 1040 form 2012 How To Use This Workbook You can use this workbook by following these five steps. 1040 form 2012 Read Publication 547 to learn about the tax rules for casualties, disasters, and thefts. 1040 form 2012 Know the definitions of cost or other basis and fair market value, discussed later. 1040 form 2012 Fill out Schedules 1 through 20. 1040 form 2012 Read the instructions for Form 4684. 1040 form 2012 Fill out Form 4684 using the information you entered in Schedules 1 through 20. 1040 form 2012 Use the chart below to find out how to use Schedules 1 through 19 to fill out Form 4684. 1040 form 2012 Take what's in each row of. 1040 form 2012 . 1040 form 2012 . 1040 form 2012 And enter it on Form 4684. 1040 form 2012 . 1040 form 2012 . 1040 form 2012 Column 1 Line 1 Column 2 Line 2 Column 3 Line 3 Column 4 Line 4 Column 5 Line 5 Column 6 Line 6 Column 7 Line 7 Column 8 Line 8 Column 9 Line 9 Prev  Up  Next   Home   More Online Publications