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2011 Tax Preparation Software

Taxact Com 20112013 State Tax ReturnH&r Block Free Online E FileTax Act Online 2009Free Tax Usa Coupon CodeState Tax ReturnsFile 2009 Taxes For FreeForm 1040 2012State Taxes For FreeAmended State Tax ReturnAmended ReturnsFree Turbo Tax 20111040ez FormFile Taxes For FreeHrblock At Home2010 Tax Tables FederalMilitary Filing State TaxesFree Tax Filing H&r Block2011 Tax FormsHr Block 1040xFile State For Free2011 Taxes Free OnlineTax Forms For 2012Free H&r BlockH&r Block 1040ez Free2012 Amended Tax ReturnFile State Taxes FreeAmendment On Taxes1040x Form 20141040 FormAmended Tax ReturnsFederal Tax FormsFederal Tax Return AmendmentHow To File An Ammended Tax ReturnHow To File An Ammended Return1040 Ez InstructionsIrs Ez FormE FileIrs 1040xH R Bloc Amended Tax Return

2011 Tax Preparation Software

2011 tax preparation software Publication 509 - Main Content Table of Contents General Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Fiscal-Year Taxpayers Employer's Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Excise Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter How To Get Tax Help General Tax Calendar This tax calendar has the due dates for 2014 that most taxpayers will need. 2011 tax preparation software Employers and persons who pay excise taxes also should use the Employer's Tax Calendar and the Excise Tax Calendar . 2011 tax preparation software Fiscal-year taxpayers. 2011 tax preparation software   If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. 2011 tax preparation software These changes are described under Fiscal-Year Taxpayers at the end of this calendar. 2011 tax preparation software First Quarter The first quarter of a calendar year is made up of January, February, and March. 2011 tax preparation software Second Quarter The second quarter of a calendar year is made up of April, May, and June. 2011 tax preparation software Third Quarter The third quarter of a calendar year is made up of July, August, and September. 2011 tax preparation software Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. 2011 tax preparation software Fiscal-Year Taxpayers If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. 2011 tax preparation software Use the following general guidelines to make these changes. 2011 tax preparation software The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins. 2011 tax preparation software Also see Saturday, Sunday, or legal holiday, earlier. 2011 tax preparation software Individuals Form 1040. 2011 tax preparation software    This form is due on the 15th day of the 4th month after the end of your tax year. 2011 tax preparation software Form 4868 is used to request an extension of time to file Form 1040. 2011 tax preparation software Estimated tax payments (Form 1040-ES). 2011 tax preparation software   Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends. 2011 tax preparation software Partnerships Form 1065. 2011 tax preparation software   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. 2011 tax preparation software Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1. 2011 tax preparation software Form 1065-B (electing large partnerships). 2011 tax preparation software   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. 2011 tax preparation software Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year. 2011 tax preparation software Corporations and S Corporations Form 1120 and Form 1120S (or Form 7004). 2011 tax preparation software   These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. 2011 tax preparation software S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. 2011 tax preparation software Form 7004 is used to request an extension of time to file Form 1120 or Form 1120S. 2011 tax preparation software Estimated tax payments. 2011 tax preparation software   Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year. 2011 tax preparation software Form 2553. 2011 tax preparation software   This form is used to choose S corporation treatment. 2011 tax preparation software It is due no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year. 2011 tax preparation software Employer's Tax Calendar This tax calendar covers various due dates of interest to employers. 2011 tax preparation software Principally, it covers the following federal taxes. 2011 tax preparation software Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out. 2011 tax preparation software Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer. 2011 tax preparation software Federal unemployment (FUTA) tax you must pay as an employer. 2011 tax preparation software The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. 2011 tax preparation software Use this calendar with Publication 15 (Circular E), which gives the deposit rules. 2011 tax preparation software Forms you may need. 2011 tax preparation software   The following is a list and description of the primary employment tax forms you may need. 2011 tax preparation software Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 2011 tax preparation software This form is due the last day of the first calendar month after the calendar year ends. 2011 tax preparation software Use it to report the FUTA tax on wages you paid. 2011 tax preparation software Form 941, Employer's QUARTERLY Federal Tax Return. 2011 tax preparation software This form is due the last day of the first calendar month after the calendar quarter ends. 2011 tax preparation software Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are not farm workers or household employees. 2011 tax preparation software Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. 2011 tax preparation software This form is due the last day of the first calendar month after the calendar year ends. 2011 tax preparation software Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers. 2011 tax preparation software Form 944, Employer's ANNUAL Federal Tax Return. 2011 tax preparation software This form is due the last day of the first calendar month after the calendar year ends. 2011 tax preparation software Certain small employers use it instead of Form 941 to report social security and Medicare taxes and withheld income tax. 2011 tax preparation software Form 945, Annual Return of Withheld Federal Income Tax. 2011 tax preparation software This form is due the last day of the first calendar month after the calendar year ends. 2011 tax preparation software Use it to report income tax withheld on all nonpayroll items. 2011 tax preparation software Nonpayroll items include the following. 2011 tax preparation software Backup withholding. 2011 tax preparation software Withholding on pensions, annuities, IRAs, and gambling winnings. 2011 tax preparation software Payments of Indian gaming profits to tribal members. 2011 tax preparation software Fiscal-year taxpayers. 2011 tax preparation software   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. 2011 tax preparation software The only exception is the date for filing Forms 5500, Annual Return/Report of Employee Benefit Plan, and 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan. 2011 tax preparation software These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. 2011 tax preparation software See July 31 , later. 2011 tax preparation software Extended due dates. 2011 tax preparation software   If you timely deposit in full the tax you are required to report on Form 940, 941, 943, 944, or 945, you have an additional 10 calendar days to file that form. 2011 tax preparation software If you are subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. 2011 tax preparation software However, if you accumulate $100,000 or more of taxes on any day during a deposit period, you must deposit the tax by the next business day instead of the date shown in Table 2. 2011 tax preparation software First Quarter The first quarter of a calendar year is made up of January, February, and March. 2011 tax preparation software Second Quarter The second quarter of a calendar year is made up of April, May, and June. 2011 tax preparation software Third Quarter The third quarter of a calendar year is made up of July, August, and September. 2011 tax preparation software Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. 2011 tax preparation software Excise Tax Calendar This tax calendar gives the due dates for filing returns and making deposits of excise taxes. 2011 tax preparation software Use this calendar with Publication 510. 2011 tax preparation software Also see the instructions for Forms 11-C, 720, 730, and 2290 for more information. 2011 tax preparation software References to Form 2290 also apply to Form 2290(SP). 2011 tax preparation software Forms you may need. 2011 tax preparation software   The following is a list and description of the excise tax forms you may need. 2011 tax preparation software Form 11-C, Occupational Tax and Registration Return for Wagering. 2011 tax preparation software Use this form to register any wagering activity and to pay an occupational tax on wagering. 2011 tax preparation software File Form 11-C if you are in the business of accepting wagers, including conducting a wagering pool or lottery, or are an agent of someone who accepts wagers. 2011 tax preparation software You must file the form before you begin accepting wagers. 2011 tax preparation software After that, file the form by July 1 of each year. 2011 tax preparation software Also, see Form 730, later. 2011 tax preparation software Form 720, Quarterly Federal Excise Tax Return. 2011 tax preparation software File this form by the last day of the month following the calendar quarter. 2011 tax preparation software Use this form to report a wide variety of excise taxes, including: Communications and air transportation taxes, Fuel taxes, Retail tax, Ship passenger tax, and Manufacturers taxes. 2011 tax preparation software Form 730, Monthly Tax Return for Wagers. 2011 tax preparation software Use this form to pay an excise tax on wagers you accept. 2011 tax preparation software File this form for each month by the last day of the following month. 2011 tax preparation software Also, see Form 11-C, earlier. 2011 tax preparation software Form 2290, Heavy Highway Vehicle Use Tax Return. 2011 tax preparation software Use this form to pay the federal use tax on heavy highway vehicles registered in your name. 2011 tax preparation software File this form by the last day of the month following the month of the vehicle's first taxable use in the tax period. 2011 tax preparation software The tax period begins on July 1 and ends the following June 30. 2011 tax preparation software You must pay the full year's tax on all vehicles you have in use during the month of July. 2011 tax preparation software You must also pay a partial-year tax on taxable vehicles that you put into use in a month after July. 2011 tax preparation software For more information, see the Instructions for Form 2290. 2011 tax preparation software Fiscal-year taxpayers. 2011 tax preparation software   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. 2011 tax preparation software Adjustments for Saturday, Sunday, or legal holidays. 2011 tax preparation software   Generally, if a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next day that is not a Saturday, Sunday, or legal holiday. 2011 tax preparation software For excise taxes, there are two exceptions to this rule. 2011 tax preparation software For deposits of regular method taxes, if the due date is a Saturday, Sunday, or legal holiday, the due date is the immediately preceding day that is not a Saturday, Sunday, or legal holiday. 2011 tax preparation software Under the special September deposit rules, if the due date falls on a Saturday, the deposit is due on the preceding Friday. 2011 tax preparation software If the due date falls on a Sunday, the deposit is due on the following Monday. 2011 tax preparation software For more information, see the Instructions for Form 720. 2011 tax preparation software The Excise Tax Calendar has been adjusted for all of these provisions. 2011 tax preparation software Regular method taxes. 2011 tax preparation software   These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported on Form 720 for which deposits are required. 2011 tax preparation software First Quarter The first quarter of a calendar year is made up of January, February, and March. 2011 tax preparation software Second Quarter The second quarter of a calendar year is made up of April, May, and June. 2011 tax preparation software Third Quarter The third quarter of a calendar year is made up of July, August, and September. 2011 tax preparation software Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. 2011 tax preparation software How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. 2011 tax preparation software Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. 2011 tax preparation software Free help with your tax return. 2011 tax preparation software   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2011 tax preparation software The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 2011 tax preparation software The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2011 tax preparation software Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2011 tax preparation software Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 2011 tax preparation software To find the nearest VITA or TCE site, visit IRS. 2011 tax preparation software gov or call 1-800-906-9887. 2011 tax preparation software   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2011 tax preparation software To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2011 tax preparation software aarp. 2011 tax preparation software org/money/taxaide or call 1-888-227-7669. 2011 tax preparation software   For more information on these programs, go to IRS. 2011 tax preparation software gov and enter “VITA” in the search box. 2011 tax preparation software Internet. 2011 tax preparation software IRS. 2011 tax preparation software gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 2011 tax preparation software Apply for an Employer Identification Number (EIN). 2011 tax preparation software Go to IRS. 2011 tax preparation software gov and enter Apply for an EIN in the search box. 2011 tax preparation software Request an Electronic Filing PIN by going to IRS. 2011 tax preparation software gov and entering Electronic Filing PIN in the search box. 2011 tax preparation software Check the status of your 2013 refund with Where's My Refund? Go to IRS. 2011 tax preparation software gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2011 tax preparation software If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2011 tax preparation software Checking the status of your amended return. 2011 tax preparation software Go to IRS. 2011 tax preparation software gov and enter Where's My Amended Return in the search box. 2011 tax preparation software Download forms, instructions, and publications, including some accessible versions. 2011 tax preparation software Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 2011 tax preparation software gov or IRS2Go. 2011 tax preparation software Tax return and tax account transcripts are generally available for the current year and past three years. 2011 tax preparation software Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2011 tax preparation software gov. 2011 tax preparation software Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2011 tax preparation software Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2011 tax preparation software gov. 2011 tax preparation software Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 2011 tax preparation software gov or IRS2Go. 2011 tax preparation software Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 2011 tax preparation software An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 2011 tax preparation software Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 2011 tax preparation software If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 2011 tax preparation software Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2011 tax preparation software Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 2011 tax preparation software gov. 2011 tax preparation software Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2011 tax preparation software The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2011 tax preparation software Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 2011 tax preparation software AARP offers the Tax-Aide counseling program as part of the TCE program. 2011 tax preparation software Visit AARP's website to find the nearest Tax-Aide location. 2011 tax preparation software Research your tax questions. 2011 tax preparation software Search publications and instructions by topic or keyword. 2011 tax preparation software Read the Internal Revenue Code, regulations, or other official guidance. 2011 tax preparation software Read Internal Revenue Bulletins. 2011 tax preparation software Sign up to receive local and national tax news by email. 2011 tax preparation software Phone. 2011 tax preparation software You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2011 tax preparation software Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 2011 tax preparation software Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2011 tax preparation software Call to locate the nearest volunteer help site, 1-800-906-9887. 2011 tax preparation software Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2011 tax preparation software The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2011 tax preparation software Most VITA and TCE sites offer free electronic filing. 2011 tax preparation software Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2011 tax preparation software Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2011 tax preparation software Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 2011 tax preparation software The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 2011 tax preparation software If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2011 tax preparation software Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2011 tax preparation software Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2011 tax preparation software Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 2011 tax preparation software Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2011 tax preparation software Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). 2011 tax preparation software You should receive your order within 10 business days. 2011 tax preparation software Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 2011 tax preparation software Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 2011 tax preparation software Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 2011 tax preparation software Call to ask tax questions, 1-800-829-1040. 2011 tax preparation software Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2011 tax preparation software The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2011 tax preparation software These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 2011 tax preparation software gsa. 2011 tax preparation software gov/fedrelay. 2011 tax preparation software Walk-in. 2011 tax preparation software You can find a selection of forms, publications and services — in-person, face-to-face. 2011 tax preparation software Products. 2011 tax preparation software You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2011 tax preparation software Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2011 tax preparation software Services. 2011 tax preparation software You can walk in to your local TAC most business days for personal, face-to-face tax help. 2011 tax preparation software An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2011 tax preparation software If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. 2011 tax preparation software No appointment is necessary—just walk in. 2011 tax preparation software Before visiting, check www. 2011 tax preparation software irs. 2011 tax preparation software gov/localcontacts for hours of operation and services provided. 2011 tax preparation software Mail. 2011 tax preparation software You can send your order for forms, instructions, and publications to the address below. 2011 tax preparation software You should receive a response within 10 business days after your request is received. 2011 tax preparation software  Internal Revenue Service 1201 N. 2011 tax preparation software Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 2011 tax preparation software   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2011 tax preparation software Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2011 tax preparation software What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 2011 tax preparation software We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2011 tax preparation software You face (or your business is facing) an immediate threat of adverse action. 2011 tax preparation software You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2011 tax preparation software   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2011 tax preparation software Here's why we can help: TAS is an independent organization within the IRS. 2011 tax preparation software Our advocates know how to work with the IRS. 2011 tax preparation software Our services are free and tailored to meet your needs. 2011 tax preparation software We have offices in every state, the District of Columbia, and Puerto Rico. 2011 tax preparation software How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 2011 tax preparation software irs. 2011 tax preparation software gov/advocate, or call us toll-free at 1-877-777-4778. 2011 tax preparation software How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2011 tax preparation software If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2011 tax preparation software irs. 2011 tax preparation software gov/sams. 2011 tax preparation software Low Income Taxpayer Clinics. 2011 tax preparation software   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 2011 tax preparation software Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2011 tax preparation software Visit www. 2011 tax preparation software TaxpayerAdvocate. 2011 tax preparation software irs. 2011 tax preparation software gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2011 tax preparation software gnewbus01 Prev  Up  Next   Home   More Online Publications
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Small claims courts resolve disputes over small amounts of money. While the maximum amount that can be claimed differs from state to state, court procedures are generally simple, inexpensive, quick and informal. Court fees are minimal, and you often get your filing fee back if you win your case. Typically, you will not need a lawyer-some states do not permit them. If you live in a state that allows lawyers and the party you are suing brings one, don't be intimidated. Most judges make allowances for consumers who appear without lawyers. Even though the court is informal, the judge's decision must be followed.

If you file a case and win, the losing party should give you what the court says you are owed without further action on your part. But some losers refuse to follow the court's decision. When this happens, you can go back to court and ask for the order to be enforced. Depending on local laws, law enforcement officials might sell a person's property or take money from a bank account or business cash register. If the person who owes the money receives a salary, the court might order an employer to garnish (deduct money from) each paycheck to pay you.

Check your local telephone book under the municipal, county or state government headings for small claims court offices. Ask the clerk how to use the small claims court. Before taking your own case to court, observe a small claims court session and ask the court if it has information that will help you prepare your presentation to the judge.

The 2011 Tax Preparation Software

2011 tax preparation software Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 2011 tax preparation software Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. 2011 tax preparation software . 2011 tax preparation software What is joint and several liability? . 2011 tax preparation software How can I get relief from joint and several liability? . 2011 tax preparation software What are the rules for innocent spouse relief? . 2011 tax preparation software What are erroneous items? . 2011 tax preparation software What is an understated tax? . 2011 tax preparation software Will I qualify for innocent spouse relief in any situation where there is an understated tax? . 2011 tax preparation software What are the rules for separation of liability relief? . 2011 tax preparation software Why would a request for separation of liability relief be denied? . 2011 tax preparation software What are the rules for equitable relief? . 2011 tax preparation software How do state community property laws affect my ability to qualify for relief? . 2011 tax preparation software How do I request relief? . 2011 tax preparation software When should I file Form 8857? . 2011 tax preparation software Where should I file Form 8857? . 2011 tax preparation software I am currently undergoing an examination of my return. 2011 tax preparation software How do I request innocent spouse relief? . 2011 tax preparation software What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . 2011 tax preparation software What is injured spouse relief? . 2011 tax preparation software 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. 2011 tax preparation software This is called joint and several liability. 2011 tax preparation software 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. 2011 tax preparation software 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. 2011 tax preparation software There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. 2011 tax preparation software ” Each type has different requirements. 2011 tax preparation software They are explained separately below. 2011 tax preparation software To qualify for innocent spouse relief, you must meet all of the following conditions. 2011 tax preparation software You must have filed a joint return which has an understated tax. 2011 tax preparation software The understated tax must be due to erroneous items of your spouse (or former spouse). 2011 tax preparation software 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. 2011 tax preparation software Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 2011 tax preparation software You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 2011 tax preparation software 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. 2011 tax preparation software You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 2011 tax preparation software For example, you reported total tax on your 2008 return of $2,500. 2011 tax preparation software IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2011 tax preparation software You have a $500 understated tax. 2011 tax preparation software No. 2011 tax preparation software 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. 2011 tax preparation software 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. 2011 tax preparation software You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2011 tax preparation software 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). 2011 tax preparation software The understated tax allocated to you is generally the amount you are responsible for. 2011 tax preparation software 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. 2011 tax preparation software 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. 2011 tax preparation software (Under this rule, you are no longer married if you are widowed. 2011 tax preparation software ) 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. 2011 tax preparation software 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. 2011 tax preparation software Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2011 tax preparation software The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2011 tax preparation software 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). 2011 tax preparation software Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2011 tax preparation software Equitable relief is only available if you meet all of the following conditions. 2011 tax preparation software You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2011 tax preparation software You have an understated tax or underpaid tax. 2011 tax preparation software See Note later. 2011 tax preparation software You did not pay the tax. 2011 tax preparation software However, see Refunds , earlier, for exceptions. 2011 tax preparation software 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. 2011 tax preparation software You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2011 tax preparation software Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2011 tax preparation software You did not file or fail to file your return with the intent to commit fraud. 2011 tax preparation software The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2011 tax preparation software For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2011 tax preparation software You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2011 tax preparation software Note. 2011 tax preparation software Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2011 tax preparation software (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2011 tax preparation software ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2011 tax preparation software Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2011 tax preparation software 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. 2011 tax preparation software      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2011 tax preparation software You must file an additional Form 8857 if you are requesting relief for more than three years. 2011 tax preparation software 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. 2011 tax preparation software If you are requesting equitable relief, see Exception for equitable relief. 2011 tax preparation software under How To Request Relief, earlier, for when to file Form 8857. 2011 tax preparation software 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. 2011 tax preparation software Use the address or fax number shown in the Instructions for Form 8857. 2011 tax preparation software File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2011 tax preparation software Do not file it with the employee assigned to examine your return. 2011 tax preparation software Generally, the IRS has 10 years to collect an amount you owe. 2011 tax preparation software This is the collection statute of limitations. 2011 tax preparation software By law, the IRS is not allowed to collect from you after the 10-year period ends. 2011 tax preparation software If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2011 tax preparation software But interest and penalties continue to accrue. 2011 tax preparation software Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2011 tax preparation software This includes the time the Tax Court is considering your request. 2011 tax preparation software After your case is resolved, the IRS can begin or resume collecting from you. 2011 tax preparation software The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2011 tax preparation software See Publication 594 for more information. 2011 tax preparation software Injured spouse relief is different from innocent spouse relief. 2011 tax preparation software 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. 2011 tax preparation software The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2011 tax preparation software 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). 2011 tax preparation software You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2011 tax preparation software You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2011 tax preparation software Note. 2011 tax preparation software 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. 2011 tax preparation software . 2011 tax preparation software 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. 2011 tax preparation software ” Each type has different requirements. 2011 tax preparation software They are explained separately below. 2011 tax preparation software To qualify for innocent spouse relief, you must meet all of the following conditions. 2011 tax preparation software You must have filed a joint return which has an understated tax. 2011 tax preparation software The understated tax must be due to erroneous items of your spouse (or former spouse). 2011 tax preparation software 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. 2011 tax preparation software Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 2011 tax preparation software You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 2011 tax preparation software 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. 2011 tax preparation software You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 2011 tax preparation software For example, you reported total tax on your 2008 return of $2,500. 2011 tax preparation software IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2011 tax preparation software You have a $500 understated tax. 2011 tax preparation software No. 2011 tax preparation software 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. 2011 tax preparation software 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. 2011 tax preparation software You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2011 tax preparation software 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). 2011 tax preparation software The understated tax allocated to you is generally the amount you are responsible for. 2011 tax preparation software 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. 2011 tax preparation software 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. 2011 tax preparation software (Under this rule, you are no longer married if you are widowed. 2011 tax preparation software ) 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. 2011 tax preparation software 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. 2011 tax preparation software Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2011 tax preparation software The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2011 tax preparation software 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). 2011 tax preparation software Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2011 tax preparation software Equitable relief is only available if you meet all of the following conditions. 2011 tax preparation software You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2011 tax preparation software You have an understated tax or underpaid tax. 2011 tax preparation software See Note later. 2011 tax preparation software You did not pay the tax. 2011 tax preparation software However, see Refunds , earlier, for exceptions. 2011 tax preparation software 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. 2011 tax preparation software You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2011 tax preparation software Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2011 tax preparation software You did not file or fail to file your return with the intent to commit fraud. 2011 tax preparation software The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2011 tax preparation software For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2011 tax preparation software You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2011 tax preparation software Note. 2011 tax preparation software Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2011 tax preparation software (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2011 tax preparation software ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2011 tax preparation software Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2011 tax preparation software 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. 2011 tax preparation software      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2011 tax preparation software You must file an additional Form 8857 if you are requesting relief for more than three years. 2011 tax preparation software 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. 2011 tax preparation software If you are requesting equitable relief, see Exception for equitable relief. 2011 tax preparation software under How To Request Relief, earlier, for when to file Form 8857. 2011 tax preparation software 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. 2011 tax preparation software Use the address or fax number shown in the Instructions for Form 8857. 2011 tax preparation software File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2011 tax preparation software Do not file it with the employee assigned to examine your return. 2011 tax preparation software Generally, the IRS has 10 years to collect an amount you owe. 2011 tax preparation software This is the collection statute of limitations. 2011 tax preparation software By law, the IRS is not allowed to collect from you after the 10-year period ends. 2011 tax preparation software If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2011 tax preparation software But interest and penalties continue to accrue. 2011 tax preparation software Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2011 tax preparation software This includes the time the Tax Court is considering your request. 2011 tax preparation software After your case is resolved, the IRS can begin or resume collecting from you. 2011 tax preparation software The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2011 tax preparation software See Publication 594 for more information. 2011 tax preparation software Injured spouse relief is different from innocent spouse relief. 2011 tax preparation software 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. 2011 tax preparation software The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2011 tax preparation software 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). 2011 tax preparation software You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2011 tax preparation software You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2011 tax preparation software Note. 2011 tax preparation software 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. 2011 tax preparation software . 2011 tax preparation software What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. 2011 tax preparation software You must have filed a joint return which has an understated tax. 2011 tax preparation software The understated tax must be due to erroneous items of your spouse (or former spouse). 2011 tax preparation software 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. 2011 tax preparation software Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 2011 tax preparation software You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 2011 tax preparation software 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. 2011 tax preparation software You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 2011 tax preparation software For example, you reported total tax on your 2008 return of $2,500. 2011 tax preparation software IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2011 tax preparation software You have a $500 understated tax. 2011 tax preparation software No. 2011 tax preparation software 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. 2011 tax preparation software 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. 2011 tax preparation software You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2011 tax preparation software 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). 2011 tax preparation software The understated tax allocated to you is generally the amount you are responsible for. 2011 tax preparation software 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. 2011 tax preparation software 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. 2011 tax preparation software (Under this rule, you are no longer married if you are widowed. 2011 tax preparation software ) 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. 2011 tax preparation software 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. 2011 tax preparation software Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2011 tax preparation software The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2011 tax preparation software 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). 2011 tax preparation software Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2011 tax preparation software Equitable relief is only available if you meet all of the following conditions. 2011 tax preparation software You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2011 tax preparation software You have an understated tax or underpaid tax. 2011 tax preparation software See Note later. 2011 tax preparation software You did not pay the tax. 2011 tax preparation software However, see Refunds , earlier, for exceptions. 2011 tax preparation software 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. 2011 tax preparation software You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2011 tax preparation software Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2011 tax preparation software You did not file or fail to file your return with the intent to commit fraud. 2011 tax preparation software The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2011 tax preparation software For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2011 tax preparation software You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2011 tax preparation software Note. 2011 tax preparation software Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2011 tax preparation software (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2011 tax preparation software ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2011 tax preparation software Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2011 tax preparation software 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. 2011 tax preparation software      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2011 tax preparation software You must file an additional Form 8857 if you are requesting relief for more than three years. 2011 tax preparation software 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. 2011 tax preparation software If you are requesting equitable relief, see Exception for equitable relief. 2011 tax preparation software under How To Request Relief, earlier, for when to file Form 8857. 2011 tax preparation software 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. 2011 tax preparation software Use the address or fax number shown in the Instructions for Form 8857. 2011 tax preparation software File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2011 tax preparation software Do not file it with the employee assigned to examine your return. 2011 tax preparation software Generally, the IRS has 10 years to collect an amount you owe. 2011 tax preparation software This is the collection statute of limitations. 2011 tax preparation software By law, the IRS is not allowed to collect from you after the 10-year period ends. 2011 tax preparation software If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2011 tax preparation software But interest and penalties continue to accrue. 2011 tax preparation software Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2011 tax preparation software This includes the time the Tax Court is considering your request. 2011 tax preparation software After your case is resolved, the IRS can begin or resume collecting from you. 2011 tax preparation software The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2011 tax preparation software See Publication 594 for more information. 2011 tax preparation software Injured spouse relief is different from innocent spouse relief. 2011 tax preparation software 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. 2011 tax preparation software The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2011 tax preparation software 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). 2011 tax preparation software You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2011 tax preparation software You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2011 tax preparation software Note. 2011 tax preparation software 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. 2011 tax preparation software . 2011 tax preparation software 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. 2011 tax preparation software You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 2011 tax preparation software For example, you reported total tax on your 2008 return of $2,500. 2011 tax preparation software IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2011 tax preparation software You have a $500 understated tax. 2011 tax preparation software No. 2011 tax preparation software 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. 2011 tax preparation software 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. 2011 tax preparation software You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2011 tax preparation software 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). 2011 tax preparation software The understated tax allocated to you is generally the amount you are responsible for. 2011 tax preparation software 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. 2011 tax preparation software 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. 2011 tax preparation software (Under this rule, you are no longer married if you are widowed. 2011 tax preparation software ) 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. 2011 tax preparation software 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. 2011 tax preparation software Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2011 tax preparation software The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2011 tax preparation software 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). 2011 tax preparation software Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2011 tax preparation software Equitable relief is only available if you meet all of the following conditions. 2011 tax preparation software You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2011 tax preparation software You have an understated tax or underpaid tax. 2011 tax preparation software See Note later. 2011 tax preparation software You did not pay the tax. 2011 tax preparation software However, see Refunds , earlier, for exceptions. 2011 tax preparation software 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. 2011 tax preparation software You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2011 tax preparation software Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2011 tax preparation software You did not file or fail to file your return with the intent to commit fraud. 2011 tax preparation software The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2011 tax preparation software For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2011 tax preparation software You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2011 tax preparation software Note. 2011 tax preparation software Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2011 tax preparation software (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2011 tax preparation software ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2011 tax preparation software Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2011 tax preparation software 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. 2011 tax preparation software      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2011 tax preparation software You must file an additional Form 8857 if you are requesting relief for more than three years. 2011 tax preparation software 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. 2011 tax preparation software If you are requesting equitable relief, see Exception for equitable relief. 2011 tax preparation software under How To Request Relief, earlier, for when to file Form 8857. 2011 tax preparation software 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. 2011 tax preparation software Use the address or fax number shown in the Instructions for Form 8857. 2011 tax preparation software File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2011 tax preparation software Do not file it with the employee assigned to examine your return. 2011 tax preparation software Generally, the IRS has 10 years to collect an amount you owe. 2011 tax preparation software This is the collection statute of limitations. 2011 tax preparation software By law, the IRS is not allowed to collect from you after the 10-year period ends. 2011 tax preparation software If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2011 tax preparation software But interest and penalties continue to accrue. 2011 tax preparation software Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2011 tax preparation software This includes the time the Tax Court is considering your request. 2011 tax preparation software After your case is resolved, the IRS can begin or resume collecting from you. 2011 tax preparation software The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2011 tax preparation software See Publication 594 for more information. 2011 tax preparation software Injured spouse relief is different from innocent spouse relief. 2011 tax preparation software 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. 2011 tax preparation software The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2011 tax preparation software 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). 2011 tax preparation software You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2011 tax preparation software You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2011 tax preparation software Note. 2011 tax preparation software 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. 2011 tax preparation software . 2011 tax preparation software 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. 2011 tax preparation software For example, you reported total tax on your 2008 return of $2,500. 2011 tax preparation software IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2011 tax preparation software You have a $500 understated tax. 2011 tax preparation software No. 2011 tax preparation software 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. 2011 tax preparation software 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. 2011 tax preparation software You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2011 tax preparation software 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). 2011 tax preparation software The understated tax allocated to you is generally the amount you are responsible for. 2011 tax preparation software 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. 2011 tax preparation software 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. 2011 tax preparation software (Under this rule, you are no longer married if you are widowed. 2011 tax preparation software ) 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. 2011 tax preparation software 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. 2011 tax preparation software Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2011 tax preparation software The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2011 tax preparation software 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). 2011 tax preparation software Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2011 tax preparation software Equitable relief is only available if you meet all of the following conditions. 2011 tax preparation software You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2011 tax preparation software You have an understated tax or underpaid tax. 2011 tax preparation software See Note later. 2011 tax preparation software You did not pay the tax. 2011 tax preparation software However, see Refunds , earlier, for exceptions. 2011 tax preparation software 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. 2011 tax preparation software You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2011 tax preparation software Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2011 tax preparation software You did not file or fail to file your return with the intent to commit fraud. 2011 tax preparation software The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2011 tax preparation software For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2011 tax preparation software You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2011 tax preparation software Note. 2011 tax preparation software Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2011 tax preparation software (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2011 tax preparation software ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2011 tax preparation software Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2011 tax preparation software 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. 2011 tax preparation software      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2011 tax preparation software You must file an additional Form 8857 if you are requesting relief for more than three years. 2011 tax preparation software 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. 2011 tax preparation software If you are requesting equitable relief, see Exception for equitable relief. 2011 tax preparation software under How To Request Relief, earlier, for when to file Form 8857. 2011 tax preparation software 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. 2011 tax preparation software Use the address or fax number shown in the Instructions for Form 8857. 2011 tax preparation software File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2011 tax preparation software Do not file it with the employee assigned to examine your return. 2011 tax preparation software Generally, the IRS has 10 years to collect an amount you owe. 2011 tax preparation software This is the collection statute of limitations. 2011 tax preparation software By law, the IRS is not allowed to collect from you after the 10-year period ends. 2011 tax preparation software If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2011 tax preparation software But interest and penalties continue to accrue. 2011 tax preparation software Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2011 tax preparation software This includes the time the Tax Court is considering your request. 2011 tax preparation software After your case is resolved, the IRS can begin or resume collecting from you. 2011 tax preparation software The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2011 tax preparation software See Publication 594 for more information. 2011 tax preparation software Injured spouse relief is different from innocent spouse relief. 2011 tax preparation software 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. 2011 tax preparation software The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2011 tax preparation software 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). 2011 tax preparation software You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2011 tax preparation software You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2011 tax preparation software Note. 2011 tax preparation software 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. 2011 tax preparation software . 2011 tax preparation software Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. 2011 tax preparation software 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. 2011 tax preparation software 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. 2011 tax preparation software You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2011 tax preparation software 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). 2011 tax preparation software The understated tax allocated to you is generally the amount you are responsible for. 2011 tax preparation software 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. 2011 tax preparation software 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. 2011 tax preparation software (Under this rule, you are no longer married if you are widowed. 2011 tax preparation software ) 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. 2011 tax preparation software 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. 2011 tax preparation software Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2011 tax preparation software The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2011 tax preparation software 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). 2011 tax preparation software Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2011 tax preparation software Equitable relief is only available if you meet all of the following conditions. 2011 tax preparation software You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2011 tax preparation software You have an understated tax or underpaid tax. 2011 tax preparation software See Note later. 2011 tax preparation software You did not pay the tax. 2011 tax preparation software However, see Refunds , earlier, for exceptions. 2011 tax preparation software 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. 2011 tax preparation software You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2011 tax preparation software Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2011 tax preparation software You did not file or fail to file your return with the intent to commit fraud. 2011 tax preparation software The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2011 tax preparation software For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2011 tax preparation software You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2011 tax preparation software Note. 2011 tax preparation software Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2011 tax preparation software (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2011 tax preparation software ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2011 tax preparation software Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2011 tax preparation software 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. 2011 tax preparation software      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2011 tax preparation software You must file an additional Form 8857 if you are requesting relief for more than three years. 2011 tax preparation software 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. 2011 tax preparation software If you are requesting equitable relief, see Exception for equitable relief. 2011 tax preparation software under How To Request Relief, earlier, for when to file Form 8857. 2011 tax preparation software 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. 2011 tax preparation software Use the address or fax number shown in the Instructions for Form 8857. 2011 tax preparation software File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2011 tax preparation software Do not file it with the employee assigned to examine your return. 2011 tax preparation software Generally, the IRS has 10 years to collect an amount you owe. 2011 tax preparation software This is the collection statute of limitations. 2011 tax preparation software By law, the IRS is not allowed to collect from you after the 10-year period ends. 2011 tax preparation software If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2011 tax preparation software But interest and penalties continue to accrue. 2011 tax preparation software Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2011 tax preparation software This includes the time the Tax Court is considering your request. 2011 tax preparation software After your case is resolved, the IRS can begin or resume collecting from you. 2011 tax preparation software The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2011 tax preparation software See Publication 594 for more information. 2011 tax preparation software Injured spouse relief is different from innocent spouse relief. 2011 tax preparation software 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. 2011 tax preparation software The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2011 tax preparation software 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). 2011 tax preparation software You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2011 tax preparation software You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2011 tax preparation software Note. 2011 tax preparation software 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. 2011 tax preparation software . 2011 tax preparation software 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). 2011 tax preparation software The understated tax allocated to you is generally the amount you are responsible for. 2011 tax preparation software 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. 2011 tax preparation software 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. 2011 tax preparation software (Under this rule, you are no longer married if you are widowed. 2011 tax preparation software ) 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. 2011 tax preparation software 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. 2011 tax preparation software Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2011 tax preparation software The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2011 tax preparation software 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). 2011 tax preparation software Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2011 tax preparation software Equitable relief is only available if you meet all of the following conditions. 2011 tax preparation software You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2011 tax preparation software You have an understated tax or underpaid tax. 2011 tax preparation software See Note later. 2011 tax preparation software You did not pay the tax. 2011 tax preparation software However, see Refunds , earlier, for exceptions. 2011 tax preparation software 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. 2011 tax preparation software You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2011 tax preparation software Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2011 tax preparation software You did not file or fail to file your return with the intent to commit fraud. 2011 tax preparation software The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2011 tax preparation software For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2011 tax preparation software You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2011 tax preparation software Note. 2011 tax preparation software Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2011 tax preparation software (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2011 tax preparation software ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2011 tax preparation software Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2011 tax preparation software 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. 2011 tax preparation software      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2011 tax preparation software You must file an additional Form 8857 if you are requesting relief for more than three years. 2011 tax preparation software 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. 2011 tax preparation software If you are requesting equitable relief, see Exception for equitable relief. 2011 tax preparation software under How To Request Relief, earlier, for when to file Form 8857. 2011 tax preparation software 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. 2011 tax preparation software Use the address or fax number shown in the Instructions for Form 8857. 2011 tax preparation software File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2011 tax preparation software Do not file it with the employee assigned to examine your return. 2011 tax preparation software Generally, the IRS has 10 years to collect an amount you owe. 2011 tax preparation software This is the collection statute of limitations. 2011 tax preparation software By law, the IRS is not allowed to collect from you after the 10-year period ends. 2011 tax preparation software If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2011 tax preparation software But interest and penalties continue to accrue. 2011 tax preparation software Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2011 tax preparation software This includes the time the Tax Court is considering your request. 2011 tax preparation software After your case is resolved, the IRS can begin or resume collecting from you. 2011 tax preparation software The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2011 tax preparation software See Publication 594 for more information. 2011 tax preparation software Injured spouse relief is different from innocent spouse relief. 2011 tax preparation software 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. 2011 tax preparation software The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2011 tax preparation software 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). 2011 tax preparation software You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2011 tax preparation software You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2011 tax preparation software Note. 2011 tax preparation software 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. 2011 tax preparation software . 2011 tax preparation software 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. 2011 tax preparation software The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2011 tax preparation software 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). 2011 tax preparation software Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2011 tax preparation software Equitable relief is only available if you meet all of the following conditions. 2011 tax preparation software You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2011 tax preparation software You have an understated tax or underpaid tax. 2011 tax preparation software See Note later. 2011 tax preparation software You did not pay the tax. 2011 tax preparation software However, see Refunds , earlier, for exceptions. 2011 tax preparation software 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. 2011 tax preparation software You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2011 tax preparation software Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2011 tax preparation software You did not file or fail to file your return with the intent to commit fraud. 2011 tax preparation software The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2011 tax preparation software For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2011 tax preparation software You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2011 tax preparation software Note. 2011 tax preparation software Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2011 tax preparation software (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2011 tax preparation software ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2011 tax preparation software Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2011 tax preparation software 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. 2011 tax preparation software      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2011 tax preparation software You must file an additional Form 8857 if you are requesting relief for more than three years. 2011 tax preparation software 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. 2011 tax preparation software If you are requesting equitable relief, see Exception for equitable relief. 2011 tax preparation software under How To Request Relief, earlier, for when to file Form 8857. 2011 tax preparation software 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. 2011 tax preparation software Use the address or fax number shown in the Instructions for Form 8857. 2011 tax preparation software File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2011 tax preparation software Do not file it with the employee assigned to examine your return. 2011 tax preparation software Generally, the IRS has 10 years to collect an amount you owe. 2011 tax preparation software This is the collection statute of limitations. 2011 tax preparation software By law, the IRS is not allowed to collect from you after the 10-year period ends. 2011 tax preparation software If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2011 tax preparation software But interest and penalties continue to accrue. 2011 tax preparation software Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2011 tax preparation software This includes the time the Tax Court is considering your request. 2011 tax preparation software After your case is resolved, the IRS can begin or resume collecting from you. 2011 tax preparation software The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2011 tax preparation software See Publication 594 for more information. 2011 tax preparation software Injured spouse relief is different from innocent spouse relief. 2011 tax preparation software 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. 2011 tax preparation software The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2011 tax preparation software 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). 2011 tax preparation software You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2011 tax preparation software You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2011 tax preparation software Note. 2011 tax preparation software 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. 2011 tax preparation software . 2011 tax preparation software What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. 2011 tax preparation software You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2011 tax preparation software You have an understated tax or underpaid tax. 2011 tax preparation software See Note later. 2011 tax preparation software You did not pay the tax. 2011 tax preparation software However, see Refunds , earlier, for exceptions. 2011 tax preparation software 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. 2011 tax preparation software You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2011 tax preparation software Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2011 tax preparation software You did not file or fail to file your return with the intent to commit fraud. 2011 tax preparation software The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2011 tax preparation software For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2011 tax preparation software You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2011 tax preparation software Note. 2011 tax preparation software Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2011 tax preparation software (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2011 tax preparation software ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2011 tax preparation software Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2011 tax preparation software 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. 2011 tax preparation software      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2011 tax preparation software You must file an additional Form 8857 if you are requesting relief for more than three years. 2011 tax preparation software 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. 2011 tax preparation software If you are requesting equitable relief, see Exception for equitable relief. 2011 tax preparation software under How To Request Relief, earlier, for when to file Form 8857. 2011 tax preparation software 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. 2011 tax preparation software Use the address or fax number shown in the Instructions for Form 8857. 2011 tax preparation software File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2011 tax preparation software Do not file it with the employee assigned to examine your return. 2011 tax preparation software Generally, the IRS has 10 years to collect an amount you owe. 2011 tax preparation software This is the collection statute of limitations. 2011 tax preparation software By law, the IRS is not allowed to collect from you after the 10-year period ends. 2011 tax preparation software If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2011 tax preparation software But interest and penalties continue to accrue. 2011 tax preparation software Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2011 tax preparation software This includes the time the Tax Court is considering your request. 2011 tax preparation software After your case is resolved, the IRS can begin or resume collecting from you. 2011 tax preparation software The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2011 tax preparation software See Publication 594 for more information. 2011 tax preparation software Injured spouse relief is different from innocent spouse relief. 2011 tax preparation software 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. 2011 tax preparation software The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2011 tax preparation software 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). 2011 tax preparation software You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2011 tax preparation software You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2011 tax preparation software Note. 2011 tax preparation software 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. 2011 tax preparation software . 2011 tax preparation software 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. 2011 tax preparation software Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2011 tax preparation software 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. 2011 tax preparation software      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2011 tax preparation software You must file an additional Form 8857 if you are requesting relief for more than three years. 2011 tax preparation software 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. 2011 tax preparation software If you are requesting equitable relief, see Exception for equitable relief. 2011 tax preparation software under How To Request Relief, earlier, for when to file Form 8857. 2011 tax preparation software 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. 2011 tax preparation software Use the address or fax number shown in the Instructions for Form 8857. 2011 tax preparation software File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2011 tax preparation software Do not file it with the employee assigned to examine your return. 2011 tax preparation software Generally, the IRS has 10 years to collect an amount you owe. 2011 tax preparation software This is the collection statute of limitations. 2011 tax preparation software By law, the IRS is not allowed to collect from you after the 10-year period ends. 2011 tax preparation software If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2011 tax preparation software But interest and penalties continue to accrue. 2011 tax preparation software Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2011 tax preparation software This includes the time the Tax Court is considering your request. 2011 tax preparation software After your case is resolved, the IRS can begin or