File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

1040x Amendment Form

How Do I Get 2012 Tax FormsE File Tax ExtensionHow Do You File A Tax Amendment1040x Tax Form 2012Filing 2012 Tax ReturnForm 1040nrTax Forms 2009What Is An Amended Tax ReturnCan You File 2011 Taxes OnlineFree State Only Tax FilingAmend 2009 Tax ReturnTax Forms Download Ez 1040File 1040nr Ez10ezFree FileState Income Tax AddressCan I File 1040x ElectronicallyFree Tax ReturnTax Amendment FormTaxact 2011 Download FreeFile Taxes For 2010 Online FreeFree File State TaxFree Self Tax Preparation OnlineIrs Gov Tax Return1040ez WorksheetBlank Printable 1040ez FormFile 1040x OnlineIrs.gov/form1040xI Had Received Disability Can I File Income Tax Can I How Much Can I Money For Refurn1040nr Online2012 Income TaxFree Filing For State TaxesTax AmendmentAmending TaxHow To File An Amended Tax Return For 20112012 TaxAmended Tax Return 20101040ez 2013 InstructionsHow To Amend My 2011 Tax ReturnWww Myfreetaxes Com Sandiego

1040x Amendment Form

1040x amendment form Part Three -   Ganancias y Pérdidas Los cuatro capítulos de esta sección abordan las ganancias y pérdidas provenientes de inversiones. 1040x amendment form Explican también cómo calcular la base de una propiedad. 1040x amendment form Una ganancia proveniente de la venta o del canje de acciones, bonos u otra propiedad de inversión puede estar sujeta a impuestos o al menos parcialmente exenta de impuestos. 1040x amendment form Una pérdida puede ser o no ser deducible. 1040x amendment form Además, estos capítulos tratan sobre las ganancias provenientes de la venta de propiedad de uso personal, incluidas las reglas especiales que corresponden al vender su vivienda. 1040x amendment form Las pérdidas por hecho fortuito y robo no relacionadas con los negocios se presentan en el capítulo 25 de la Parte Cinco. 1040x amendment form Table of Contents 13. 1040x amendment form   Base de BienesIntroduction Useful Items - You may want to see: Base de CostoBienes Raíces Base AjustadaAumentos a la Base Disminuciones a la Base Base Distinta al CostoBienes Recibidos por Servicios Intercambios Sujetos a Impuestos Conversiones Involuntarias Intercambios no Sujetos a Impuestos Bienes Traspasados de un Cónyuge Bienes Recibidos como Donación Bienes Heredados Bienes de Uso Personal Cambiados a Uso Comercial o de Alquiler Acciones y Bonos 14. 1040x amendment form   Venta de BienesRecordatorio Introduction Useful Items - You may want to see: Ventas y CanjesQué es una Venta o Canje Cómo Calcular Pérdidas o Ganancias Canjes no Sujetos a Impuestos Traspasos entre Cónyuges Transacciones entre Partes Vinculadas Pérdidas y Ganancias de CapitalPérdidas o Ganancias Ordinarias o de Capital Bienes de Capital y Bienes que no Son de Capital Período de Tenencia Deudas Incobrables no Empresariales Ventas Ficticias Reinversiones de Ganancia de Valores Cotizados en Bolsa 15. 1040x amendment form   Venta de su ViviendaRecordatorio Introduction Useful Items - You may want to see: Vivienda Principal Cómo Calcular las Pérdidas o Ganancias Precio de Venta Cantidad Recibida Base Ajustada Cantidad de Pérdidas o Ganancias Enajenaciones que no Sean Ventas Cómo Determinar la Base Cómo Excluir las GananciasExclusión Máxima Requisitos de Propietario y de Uso Exclusión Máxima Reducida Uso Comercial o Alquiler de Vivienda Cómo Declarar la VentaHipoteca financiada por el vendedor. 1040x amendment form Información adicional. 1040x amendment form Situaciones EspecialesExcepción para ventas a personas emparentadas o vinculadas. 1040x amendment form Recuperación (Devolución) de un Subsidio Hipotecario Federal 16. 1040x amendment form   Cómo Declarar Ganancias y PérdidasQué Hay de Nuevo Introduction Useful Items - You may want to see: Cómo Declarar Ganancias y Pérdidas de CapitalExcepción 1. 1040x amendment form Excepción 2. 1040x amendment form Presente el Formulario 1099-B o el Formulario 1099-S al IRS. 1040x amendment form Pérdidas de Capital Tasas Impositivas sobre Ganancias de Capital Prev  Up  Next   Home   More Online Publications
Español

Dwight D. Eisenhower School for National Security and Resource Strategy

Formerly the Industrial College of the Armed Forces, the Eisenhower School provides military and civilian students education in strategy and resource management.

Contact the Agency or Department

Website: Dwight D. Eisenhower School for National Security and Resource Strategy

E-mail: (National Defense University Registrar)

Address: 408 4th Ave
Fort McNair

Washington, DC 20319

Phone Number: (202) 685-4333(202) 685-2128 (National Defense University Registrar)

The 1040x Amendment Form

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