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Tax Relief for Victims of Severe Storms, Tornadoes, Straight-line Winds and Flooding in Tennessee

AL/TN-2012-14TN, March 19, 2012

NASHVILLE — Victims of the severe storms, tornadoes, straight-line winds, and flooding that began on Feb. 29, 2012 in parts of Tennessee may qualify for tax relief from the Internal Revenue Service.

The President has declared Bradley, Claiborne, Cumberland, DeKalb, Hamilton, Jackson, McMinn, Monroe, Overton and Polk counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Feb. 29, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Feb. 29, and on or before March 15, as long as the deposits are made by March 15, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until May 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Feb. 29 and on or before May 31.

The IRS also gives affected taxpayers until May 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Feb. 29 and on or before May 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Feb. 29 and on or before March 15 provided the taxpayer makes these deposits by March 15.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Tennessee/Severe Storms, Tornadoes, Straight-line Winds, and Flooding” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Page Last Reviewed or Updated: 03-Feb-2014

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