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File 2009 Tax Return Online Free

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File 2009 Tax Return Online Free

File 2009 tax return online free 1. File 2009 tax return online free   Scholarships, Fellowships, Grants, and Tuition Reductions Table of Contents Reminder Introduction Scholarships and FellowshipsTax-Free Scholarships and Fellowships Taxable Scholarships and Fellowships Reporting Scholarships and Fellowships Other Types of Educational AssistanceFulbright Grants Pell Grants and Other Title IV Need-Based Education Grants Payment to Service Academy Cadets Veterans' Benefits Qualified Tuition Reduction Reminder Individual retirement arrangements (IRAs). File 2009 tax return online free  You can set up and make contributions to an IRA if you receive taxable compensation. File 2009 tax return online free Under this rule, a taxable scholarship or fellowship is compensation only if it is shown in box 1 of your Form W-2, Wage and Tax Statement. File 2009 tax return online free For more information about IRAs, see Publication 590. File 2009 tax return online free Introduction This chapter discusses the income tax treatment of various types of educational assistance you may receive if you are studying, teaching, or researching in the United States. File 2009 tax return online free The educational assistance can be for a primary or secondary school, a college or university, or a vocational school. File 2009 tax return online free Included are discussions of: Scholarships, Fellowships, Need-based education grants, such as a Pell Grant, and Qualified tuition reductions. File 2009 tax return online free Many types of educational assistance are tax free if they meet the requirements discussed here. File 2009 tax return online free Special rules apply to U. File 2009 tax return online free S. File 2009 tax return online free citizens and resident aliens who have received scholarships or fellowships for studying, teaching, or researching abroad. File 2009 tax return online free For information about these rules, see Publication 54, Tax Guide for U. File 2009 tax return online free S. File 2009 tax return online free Citizens and Resident Aliens Abroad. File 2009 tax return online free Scholarships and Fellowships A scholarship is generally an amount paid or allowed to, or for the benefit of, a student (whether an undergraduate or a graduate) at an educational institution to aid in the pursuit of his or her studies. File 2009 tax return online free A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. File 2009 tax return online free Amount of scholarship or fellowship. File 2009 tax return online free   The amount of a scholarship or fellowship includes the following: The value of contributed services and accommodations. File 2009 tax return online free This includes such services and accommodations as room (lodging), board (meals), laundry service, and similar services or accommodations that are received by an individual as a part of a scholarship or fellowship. File 2009 tax return online free The amount of tuition, matriculation, and other fees that are paid or remitted to the student to aid the student in pursuing study or research. File 2009 tax return online free Any amount received in the nature of a family allowance as a part of a scholarship or fellowship. File 2009 tax return online free Tax-Free Scholarships and Fellowships A scholarship or fellowship is tax free (excludable from gross income) only if you are a candidate for a degree at an eligible educational institution. File 2009 tax return online free A scholarship or fellowship is tax free only to the extent: It does not exceed your expenses; It is not designated or earmarked for other purposes (such as room and board), and does not require (by its terms) that it cannot be used for qualified education expenses; and It does not represent payment for teaching, research, or other services required as a condition for receiving the scholarship. File 2009 tax return online free (But for exceptions, see Payment for services,later. File 2009 tax return online free Use Worksheet 1–1 to figure the amount of a scholarship or fellowship you can exclude from gross income. File 2009 tax return online free Candidate for a degree. File 2009 tax return online free   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an educational institution that: Provides a program that is acceptable for full credit toward a bachelor's or higher degree, or offers a program of training to prepare students for gainful employment in a recognized occupation; and Is authorized under federal or state law to provide such a program and is accredited by a nationally recognized accreditation agency. File 2009 tax return online free Eligible educational institution. File 2009 tax return online free   An eligible educational institution is one whose primary function is the presentation of formal instruction and that normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. File 2009 tax return online free Qualified education expenses. File 2009 tax return online free   For purposes of tax-free scholarships and fellowships, these are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. File 2009 tax return online free These items must be required of all students in your course of instruction. File 2009 tax return online free Expenses that do not qualify. File 2009 tax return online free   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. File 2009 tax return online free Payment for services. File 2009 tax return online free   Generally, you cannot exclude from your gross income the part of any scholarship or fellowship that represents payment for teaching, research, or other services required as a condition for receiving the scholarship. File 2009 tax return online free This applies even if all candidates for a degree must perform the services to receive the degree. File 2009 tax return online free (See exceptions next. File 2009 tax return online free ) Exceptions. File 2009 tax return online free   You do not have to treat as payment for services the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. File 2009 tax return online free Example 1. File 2009 tax return online free You received a scholarship of $2,500. File 2009 tax return online free The scholarship was not received under either of the exceptions mentioned above. File 2009 tax return online free As a condition for receiving the scholarship, you must serve as a part-time teaching assistant. File 2009 tax return online free Of the $2,500 scholarship, $1,000 represents payment for teaching. File 2009 tax return online free The provider of your scholarship gives you a Form W-2 showing $1,000 as income. File 2009 tax return online free Your qualified education expenses were at least $1,500. File 2009 tax return online free Assuming that all other conditions are met, $1,500 of your scholarship is tax free. File 2009 tax return online free The $1,000 you received for teaching is taxable. File 2009 tax return online free Example 2. File 2009 tax return online free You are a candidate for a degree at a medical school. File 2009 tax return online free You receive a scholarship (not under either of the exceptions mentioned above) for your medical education and training. File 2009 tax return online free The terms of your scholarship require you to perform future services. File 2009 tax return online free A substantial penalty applies if you do not comply. File 2009 tax return online free The entire amount of your grant is taxable as payment for services in the year it is received. File 2009 tax return online free Athletic Scholarships An athletic scholarship is tax free only if and to the extent it meets the requirements discussed later. File 2009 tax return online free Worksheet 1-1. File 2009 tax return online free    You can use Worksheet 1-1, Taxable Scholarship and Fellowship Income , later, to figure the tax-free and taxable parts of your athletic scholarship. File 2009 tax return online free    Worksheet 1-1. File 2009 tax return online free Taxable Scholarship and Fellowship Income 1. File 2009 tax return online free Enter the total amount of any scholarship or fellowship for 2013. File 2009 tax return online free See Amount of scholarship or fellowship, earlier. File 2009 tax return online free 1. File 2009 tax return online free       If you are a degree candidate at an eligible educational institution, go to line 2. File 2009 tax return online free If you are not a degree candidate at an eligible educational institution, stop here. File 2009 tax return online free The entire amount is taxable. File 2009 tax return online free For information on how to report this amount on your tax return, see Reporting Scholarships and Fellowships , earlier, in this chapter. File 2009 tax return online free       2. File 2009 tax return online free Enter the amount from line 1 that was for teaching, research, or any other services required as a condition for receiving the scholarship. File 2009 tax return online free (Do not include amounts received for these items under the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance Program. File 2009 tax return online free ) 2. File 2009 tax return online free     3. File 2009 tax return online free Subtract line 2 from line 1 3. File 2009 tax return online free     4. File 2009 tax return online free Enter the amount from line 3 that your scholarship or fellowship required you to use for other than qualified education expenses 4. File 2009 tax return online free     5. File 2009 tax return online free Subtract line 4 from line 3 5. File 2009 tax return online free     6. File 2009 tax return online free Enter the amount of your qualified education expenses 6. File 2009 tax return online free     7. File 2009 tax return online free Enter the smaller of line 5 or line 6. File 2009 tax return online free This amount is the most you can exclude from your gross income (the tax-free part of the scholarship or fellowship) 7. File 2009 tax return online free     8. File 2009 tax return online free Subtract line 7 from line 5 8. File 2009 tax return online free     9. File 2009 tax return online free Taxable part. File 2009 tax return online free Add lines 2, 4, and 8. File 2009 tax return online free See Reporting Scholarships and Fellowships , earlier, for how to report this amount on your tax return 9. File 2009 tax return online free     Taxable Scholarships and Fellowships If and to the extent your scholarship or fellowship does not meet the requirements described earlier, it is taxable and must be included in gross income. File 2009 tax return online free You can use Worksheet 1–1, Taxable Scholarship and Fellowship Income, later, to figure the tax-free and taxable parts of your scholarship or fellowship. File 2009 tax return online free Reporting Scholarships and Fellowships Whether you must report your scholarship or fellowship depends on whether you must file a return and whether any part of your scholarship or fellowship is taxable. File 2009 tax return online free If your only income is a completely tax-free scholarship or fellowship, you do not have to file a tax return and no reporting is necessary. File 2009 tax return online free If all or part of your scholarship or fellowship is taxable and you are required to file a tax return, report the taxable amount as explained below. File 2009 tax return online free You must report the taxable amount whether or not you received a Form W-2. File 2009 tax return online free If you receive an incorrect Form W-2, ask the payer for a corrected one. File 2009 tax return online free For information on whether you must file a return, see Publication 501, Exemptions, Standard Deduction, and Filing Information, or your income tax form instructions. File 2009 tax return online free How To Report How you report any taxable scholarship or fellowship income depends on which return you file. File 2009 tax return online free Form 1040EZ. File 2009 tax return online free   If you file Form 1040EZ, include the taxable amount in the total on line 1. File 2009 tax return online free If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 1. File 2009 tax return online free Form 1040A. File 2009 tax return online free   If you file Form 1040A, include the taxable amount in the total on line 7. File 2009 tax return online free If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 7. File 2009 tax return online free Form 1040. File 2009 tax return online free   If you file Form 1040, include the taxable amount in the total on line 7. File 2009 tax return online free If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount on the dotted line next to line 7. File 2009 tax return online free Schedule SE (Form 1040). File 2009 tax return online free   To determine your net earnings from self-employment, include amounts you receive under a scholarship as pay for your services that are reported to you on Form 1099-MISC, Miscellaneous Income. File 2009 tax return online free If your net earnings are $400 or more, you must pay self-employment tax. File 2009 tax return online free Use Schedule SE, Self-Employment Tax, to figure this tax. File 2009 tax return online free Form 1040NR. File 2009 tax return online free   If you file Form 1040NR, report the taxable amount on line 12. File 2009 tax return online free Generally, you must report the amount shown in box 2 of Form(s) 1042-S, Foreign Person's U. File 2009 tax return online free S. File 2009 tax return online free Source Income Subject to Withholding. File 2009 tax return online free See the Instructions for Form 1040NR for more information. File 2009 tax return online free Form 1040NR-EZ. File 2009 tax return online free   If you file Form 1040NR-EZ, report the taxable amount on line 5. File 2009 tax return online free Generally, you must report the amount shown in box 2 of Form(s) 1042-S. File 2009 tax return online free See the Instructions for Form 1040NR-EZ for more information. File 2009 tax return online free Other Types of Educational Assistance The following discussions deal with other common types of educational assistance. File 2009 tax return online free Fulbright Grants A Fulbright grant is generally treated as a scholarship or fellowship in figuring how much of the grant is tax free. File 2009 tax return online free Pell Grants and Other Title IV Need-Based Education Grants These need-based grants are treated as scholarships for purposes of determining their tax treatment. File 2009 tax return online free They are tax free to the extent used for qualified education expenses during the period for which a grant is awarded. File 2009 tax return online free Payment to Service Academy Cadets An appointment to a United States military academy is not a scholarship or fellowship. File 2009 tax return online free Payment you receive as a cadet or midshipman at an armed services academy is pay for personal services and will be reported to you in box 1 of Form W-2. File 2009 tax return online free Include this pay in your income in the year you receive it unless one of the exceptions, discussed earlier under Payment for services , applies. File 2009 tax return online free Veterans' Benefits Payments you receive for education, training, or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax free. File 2009 tax return online free Do not include these payments as income on your federal tax return. File 2009 tax return online free If you qualify for one or more of the education benefits discussed in chapters 2 through 12, you may have to reduce the amount of education expenses qualifying for a specific benefit by part or all of your VA payments. File 2009 tax return online free This applies only to the part of your VA payments that is required to be used for education expenses. File 2009 tax return online free You may want to visit the Veteran's Administration website at www. File 2009 tax return online free gibill. File 2009 tax return online free va. File 2009 tax return online free gov for specific information about the various VA benefits for education. File 2009 tax return online free Example. File 2009 tax return online free You have returned to college and are receiving two education benefits under the latest GI Bill: (1) a $1,534 monthly basic housing allowance (BHA) that is directly deposited to your checking account, and (2) $3,840 paid directly to your college for tuition. File 2009 tax return online free Neither of these benefits is taxable and you do not report them on your tax return. File 2009 tax return online free You also want to claim an American opportunity credit on your return. File 2009 tax return online free You paid $5,000 in qualified education expenses (see chapter 2, American Opportunity Credit , later). File 2009 tax return online free To figure the amount of credit, you must first subtract the $3,840 from your qualified education expenses because this payment under the GI Bill was required to be used for education expenses. File 2009 tax return online free You do not subtract any amount of the BHA because it was paid to you and its use was not restricted. File 2009 tax return online free Qualified Tuition Reduction If you are allowed to study tuition free or for a reduced rate of tuition, you may not have to pay tax on this benefit. File 2009 tax return online free This is called a “tuition reduction. File 2009 tax return online free ” You do not have to include a qualified tuition reduction in your income. File 2009 tax return online free A tuition reduction is qualified only if you receive it from, and use it at, an eligible educational institution. File 2009 tax return online free You do not have to use the tuition reduction at the eligible educational institution from which you received it. File 2009 tax return online free In other words, if you work for an eligible educational institution and the institution arranges for you to take courses at another eligible educational institution without paying any tuition, you may not have to include the value of the free courses in your income. File 2009 tax return online free The rules for determining if a tuition reduction is qualified, and therefore tax free, are different if the education provided is below the graduate level or is graduate education. File 2009 tax return online free You must include in your income any tuition reduction you receive that is payment for your services. File 2009 tax return online free Eligible educational institution. File 2009 tax return online free   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. File 2009 tax return online free Officers, owners, and highly compensated employees. File 2009 tax return online free   Qualified tuition reductions apply to officers, owners, or highly compensated employees only if benefits are available to employees on a nondiscriminatory basis. File 2009 tax return online free This means that the tuition reduction benefits must be available on substantially the same basis to each member of a group of employees. File 2009 tax return online free The group must be defined under a reasonable classification set up by the employer. File 2009 tax return online free The classification must not discriminate in favor of owners, officers, or highly compensated employees. File 2009 tax return online free Payment for services. File 2009 tax return online free   Generally, you must include in income the part of any qualified tuition reduction that represents payment for teaching, research, or other services by the student required as a condition of receiving the qualified tuition reduction. File 2009 tax return online free This applies even if all candidates for a degree must perform the services to receive the degree. File 2009 tax return online free (See below for exceptions. File 2009 tax return online free ) Exceptions. File 2009 tax return online free   You do not have to include in income the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. File 2009 tax return online free Education Below the Graduate Level If you receive a tuition reduction for education below the graduate level (including primary, secondary, or high school), it is a qualified tuition reduction, and therefore tax free, only if your relationship to the educational institution providing the benefit is described below. File 2009 tax return online free You are an employee of the eligible educational institution. File 2009 tax return online free You were an employee of the eligible educational institution, but you retired or left on disability. File 2009 tax return online free You are a widow or widower of an individual who died while an employee of the eligible educational institution or who retired or left on disability. File 2009 tax return online free You are the dependent child or spouse of an individual described in (1) through (3), above. File 2009 tax return online free Child of deceased parents. File 2009 tax return online free   For purposes of the qualified tuition reduction, a child is a dependent child if the child is under age 25 and both parents have died. File 2009 tax return online free Child of divorced parents. File 2009 tax return online free   For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents. File 2009 tax return online free Graduate Education A tuition reduction you receive for graduate education is qualified, and therefore tax free, if both of the following requirements are met. File 2009 tax return online free It is provided by an eligible educational institution. File 2009 tax return online free You are a graduate student who performs teaching or research activities for the educational institution. File 2009 tax return online free You must include in income any other tuition reductions for graduate education that you receive. File 2009 tax return online free How To Report Any tuition reduction that is taxable should be included as wages in box 1 of your Form W-2. File 2009 tax return online free Report the amount from Form W-2, box 1, on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). File 2009 tax return online free Prev  Up  Next   Home   More Online Publications
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IRS Bars Appraisers from Valuing Facade Easements for Federal Tax Purposes for Five Years

IR-2014-31, March 19, 2014

WASHINGTON — The Internal Revenue Service today announced its Office of Professional Responsibility (OPR) has entered into a settlement agreement with a group of appraisers from the same firm accused of aiding in the understatement of federal tax liabilities by overvaluing facade easements for charitable donation purposes.

Under the settlement agreement, the appraisers admitted to violating relevant sections of Circular 230 related to due diligence and submitting accurate documents to the government.

The appraisers agreed to a five-year suspension of valuing facade easements and undertaking any appraisal services that could subject them to penalties under the Internal Revenue Code. The appraisers also agreed to abide by all applicable provisions of Circular 230.

“Appraisers need to understand that they are subject to Circular 230, and must exercise due diligence in the preparation of documents relating to federal tax matters,” said Karen L. Hawkins, Director of OPR. “Taxpayers expect advice rendered with competence and diligence that goes beyond the mere mechanical application of a rule of thumb based on conjecture and unsupported conclusions.”

Failure to comply with terms of the settlement would result in the appraiser’s disqualification, which would include a ban from presenting any evidence or testimony in administrative proceedings before the Department of the Treasury, and renders any appraisal given after disqualification without probative effect.

The appraisers prepared reports valuing facade easements donated over several tax years. On behalf of each donating taxpayer, an appraiser completed Part III, Declaration of Appraiser, of Form 8283, Noncash Charitable Contributions, certifying that the appraiser did not fraudulently or falsely overstate the value of such facade easement. In valuing the facade easements, the appraisers applied a flat percentage diminution, generally 15 percent, to the fair market values of the underlying properties prior to the easement’s donation.

Specifically, the appraisers admitted violating Circular 230, Section 10.22(a)(1), for failing to exercise due diligence in the preparation of documents relating to IRS matters, and Section 10.22(a)(2) for failing to determine the correctness of written representations made to the Department of the Treasury.

OPR’s settlement agreement with the appraisers includes a disclosure authorization that allows this press release.

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The File 2009 Tax Return Online Free

File 2009 tax return online free Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). File 2009 tax return online free Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. File 2009 tax return online free . File 2009 tax return online free What is joint and several liability? . File 2009 tax return online free How can I get relief from joint and several liability? . File 2009 tax return online free What are the rules for innocent spouse relief? . File 2009 tax return online free What are erroneous items? . File 2009 tax return online free What is an understated tax? . File 2009 tax return online free Will I qualify for innocent spouse relief in any situation where there is an understated tax? . File 2009 tax return online free What are the rules for separation of liability relief? . File 2009 tax return online free Why would a request for separation of liability relief be denied? . File 2009 tax return online free What are the rules for equitable relief? . File 2009 tax return online free How do state community property laws affect my ability to qualify for relief? . File 2009 tax return online free How do I request relief? . File 2009 tax return online free When should I file Form 8857? . File 2009 tax return online free Where should I file Form 8857? . File 2009 tax return online free I am currently undergoing an examination of my return. File 2009 tax return online free How do I request innocent spouse relief? . File 2009 tax return online free What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . File 2009 tax return online free What is injured spouse relief? . File 2009 tax return online free 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. File 2009 tax return online free This is called joint and several liability. File 2009 tax return online free 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. File 2009 tax return online free 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. File 2009 tax return online free There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. File 2009 tax return online free ” Each type has different requirements. File 2009 tax return online free They are explained separately below. File 2009 tax return online free To qualify for innocent spouse relief, you must meet all of the following conditions. File 2009 tax return online free You must have filed a joint return which has an understated tax. File 2009 tax return online free The understated tax must be due to erroneous items of your spouse (or former spouse). File 2009 tax return online free 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. File 2009 tax return online free Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. File 2009 tax return online free You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. File 2009 tax return online free 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. File 2009 tax return online free You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. File 2009 tax return online free For example, you reported total tax on your 2008 return of $2,500. File 2009 tax return online free IRS determined in an audit of your 2008 return that the total tax should be $3,000. File 2009 tax return online free You have a $500 understated tax. File 2009 tax return online free No. File 2009 tax return online free 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. File 2009 tax return online free 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. File 2009 tax return online free You are not eligible for innocent spouse relief because you have knowledge of the understated tax. File 2009 tax return online free 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). File 2009 tax return online free The understated tax allocated to you is generally the amount you are responsible for. File 2009 tax return online free 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. File 2009 tax return online free 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. File 2009 tax return online free (Under this rule, you are no longer married if you are widowed. File 2009 tax return online free ) 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. File 2009 tax return online free 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. File 2009 tax return online free Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. File 2009 tax return online free The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. File 2009 tax return online free 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). File 2009 tax return online free Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. File 2009 tax return online free Equitable relief is only available if you meet all of the following conditions. File 2009 tax return online free You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. File 2009 tax return online free You have an understated tax or underpaid tax. File 2009 tax return online free See Note later. File 2009 tax return online free You did not pay the tax. File 2009 tax return online free However, see Refunds , earlier, for exceptions. File 2009 tax return online free 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. File 2009 tax return online free You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. File 2009 tax return online free Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. File 2009 tax return online free You did not file or fail to file your return with the intent to commit fraud. File 2009 tax return online free The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. File 2009 tax return online free For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. File 2009 tax return online free You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. File 2009 tax return online free Note. File 2009 tax return online free Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. File 2009 tax return online free (An underpaid tax is tax that is properly shown on the return, but has not been paid. File 2009 tax return online free ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File 2009 tax return online free Generally, community property laws require you to allocate community income and expenses equally between both spouses. File 2009 tax return online free 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. File 2009 tax return online free      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. File 2009 tax return online free You must file an additional Form 8857 if you are requesting relief for more than three years. File 2009 tax return online free 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. File 2009 tax return online free If you are requesting equitable relief, see Exception for equitable relief. File 2009 tax return online free under How To Request Relief, earlier, for when to file Form 8857. File 2009 tax return online free 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. File 2009 tax return online free Use the address or fax number shown in the Instructions for Form 8857. File 2009 tax return online free File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. File 2009 tax return online free Do not file it with the employee assigned to examine your return. File 2009 tax return online free Generally, the IRS has 10 years to collect an amount you owe. File 2009 tax return online free This is the collection statute of limitations. File 2009 tax return online free By law, the IRS is not allowed to collect from you after the 10-year period ends. File 2009 tax return online free If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. File 2009 tax return online free But interest and penalties continue to accrue. File 2009 tax return online free Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. File 2009 tax return online free This includes the time the Tax Court is considering your request. File 2009 tax return online free After your case is resolved, the IRS can begin or resume collecting from you. File 2009 tax return online free The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. File 2009 tax return online free See Publication 594 for more information. File 2009 tax return online free Injured spouse relief is different from innocent spouse relief. File 2009 tax return online free 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. File 2009 tax return online free The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. File 2009 tax return online free 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). File 2009 tax return online free You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. File 2009 tax return online free You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. File 2009 tax return online free Note. File 2009 tax return online free 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. File 2009 tax return online free . File 2009 tax return online free 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. File 2009 tax return online free ” Each type has different requirements. File 2009 tax return online free They are explained separately below. File 2009 tax return online free To qualify for innocent spouse relief, you must meet all of the following conditions. File 2009 tax return online free You must have filed a joint return which has an understated tax. File 2009 tax return online free The understated tax must be due to erroneous items of your spouse (or former spouse). File 2009 tax return online free 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. File 2009 tax return online free Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. File 2009 tax return online free You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. File 2009 tax return online free 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. File 2009 tax return online free You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. File 2009 tax return online free For example, you reported total tax on your 2008 return of $2,500. File 2009 tax return online free IRS determined in an audit of your 2008 return that the total tax should be $3,000. File 2009 tax return online free You have a $500 understated tax. File 2009 tax return online free No. File 2009 tax return online free 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. File 2009 tax return online free 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. File 2009 tax return online free You are not eligible for innocent spouse relief because you have knowledge of the understated tax. File 2009 tax return online free 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). File 2009 tax return online free The understated tax allocated to you is generally the amount you are responsible for. File 2009 tax return online free 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. File 2009 tax return online free 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. File 2009 tax return online free (Under this rule, you are no longer married if you are widowed. File 2009 tax return online free ) 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. File 2009 tax return online free 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. File 2009 tax return online free Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. File 2009 tax return online free The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. File 2009 tax return online free 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). File 2009 tax return online free Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. File 2009 tax return online free Equitable relief is only available if you meet all of the following conditions. File 2009 tax return online free You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. File 2009 tax return online free You have an understated tax or underpaid tax. File 2009 tax return online free See Note later. File 2009 tax return online free You did not pay the tax. File 2009 tax return online free However, see Refunds , earlier, for exceptions. File 2009 tax return online free 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. File 2009 tax return online free You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. File 2009 tax return online free Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. File 2009 tax return online free You did not file or fail to file your return with the intent to commit fraud. File 2009 tax return online free The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. File 2009 tax return online free For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. File 2009 tax return online free You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. File 2009 tax return online free Note. File 2009 tax return online free Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. File 2009 tax return online free (An underpaid tax is tax that is properly shown on the return, but has not been paid. File 2009 tax return online free ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File 2009 tax return online free Generally, community property laws require you to allocate community income and expenses equally between both spouses. File 2009 tax return online free 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. File 2009 tax return online free      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. File 2009 tax return online free You must file an additional Form 8857 if you are requesting relief for more than three years. File 2009 tax return online free 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. File 2009 tax return online free If you are requesting equitable relief, see Exception for equitable relief. File 2009 tax return online free under How To Request Relief, earlier, for when to file Form 8857. File 2009 tax return online free 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. File 2009 tax return online free Use the address or fax number shown in the Instructions for Form 8857. File 2009 tax return online free File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. File 2009 tax return online free Do not file it with the employee assigned to examine your return. File 2009 tax return online free Generally, the IRS has 10 years to collect an amount you owe. File 2009 tax return online free This is the collection statute of limitations. File 2009 tax return online free By law, the IRS is not allowed to collect from you after the 10-year period ends. File 2009 tax return online free If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. File 2009 tax return online free But interest and penalties continue to accrue. File 2009 tax return online free Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. File 2009 tax return online free This includes the time the Tax Court is considering your request. File 2009 tax return online free After your case is resolved, the IRS can begin or resume collecting from you. File 2009 tax return online free The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. File 2009 tax return online free See Publication 594 for more information. File 2009 tax return online free Injured spouse relief is different from innocent spouse relief. File 2009 tax return online free 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. File 2009 tax return online free The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. File 2009 tax return online free 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). File 2009 tax return online free You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. File 2009 tax return online free You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. File 2009 tax return online free Note. File 2009 tax return online free 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. File 2009 tax return online free . File 2009 tax return online free What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. File 2009 tax return online free You must have filed a joint return which has an understated tax. File 2009 tax return online free The understated tax must be due to erroneous items of your spouse (or former spouse). File 2009 tax return online free 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. File 2009 tax return online free Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. File 2009 tax return online free You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. File 2009 tax return online free 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. File 2009 tax return online free You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. File 2009 tax return online free For example, you reported total tax on your 2008 return of $2,500. File 2009 tax return online free IRS determined in an audit of your 2008 return that the total tax should be $3,000. File 2009 tax return online free You have a $500 understated tax. File 2009 tax return online free No. File 2009 tax return online free 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. File 2009 tax return online free 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. File 2009 tax return online free You are not eligible for innocent spouse relief because you have knowledge of the understated tax. File 2009 tax return online free 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). File 2009 tax return online free The understated tax allocated to you is generally the amount you are responsible for. File 2009 tax return online free 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. File 2009 tax return online free 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. File 2009 tax return online free (Under this rule, you are no longer married if you are widowed. File 2009 tax return online free ) 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. File 2009 tax return online free 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. File 2009 tax return online free Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. File 2009 tax return online free The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. File 2009 tax return online free 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). File 2009 tax return online free Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. File 2009 tax return online free Equitable relief is only available if you meet all of the following conditions. File 2009 tax return online free You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. File 2009 tax return online free You have an understated tax or underpaid tax. File 2009 tax return online free See Note later. File 2009 tax return online free You did not pay the tax. File 2009 tax return online free However, see Refunds , earlier, for exceptions. File 2009 tax return online free 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. File 2009 tax return online free You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. File 2009 tax return online free Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. File 2009 tax return online free You did not file or fail to file your return with the intent to commit fraud. File 2009 tax return online free The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. File 2009 tax return online free For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. File 2009 tax return online free You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. File 2009 tax return online free Note. File 2009 tax return online free Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. File 2009 tax return online free (An underpaid tax is tax that is properly shown on the return, but has not been paid. File 2009 tax return online free ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File 2009 tax return online free Generally, community property laws require you to allocate community income and expenses equally between both spouses. File 2009 tax return online free 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. File 2009 tax return online free      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. File 2009 tax return online free You must file an additional Form 8857 if you are requesting relief for more than three years. File 2009 tax return online free 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. File 2009 tax return online free If you are requesting equitable relief, see Exception for equitable relief. File 2009 tax return online free under How To Request Relief, earlier, for when to file Form 8857. File 2009 tax return online free 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. File 2009 tax return online free Use the address or fax number shown in the Instructions for Form 8857. File 2009 tax return online free File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. File 2009 tax return online free Do not file it with the employee assigned to examine your return. File 2009 tax return online free Generally, the IRS has 10 years to collect an amount you owe. File 2009 tax return online free This is the collection statute of limitations. File 2009 tax return online free By law, the IRS is not allowed to collect from you after the 10-year period ends. File 2009 tax return online free If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. File 2009 tax return online free But interest and penalties continue to accrue. File 2009 tax return online free Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. File 2009 tax return online free This includes the time the Tax Court is considering your request. File 2009 tax return online free After your case is resolved, the IRS can begin or resume collecting from you. File 2009 tax return online free The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. File 2009 tax return online free See Publication 594 for more information. File 2009 tax return online free Injured spouse relief is different from innocent spouse relief. File 2009 tax return online free 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. File 2009 tax return online free The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. File 2009 tax return online free 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). File 2009 tax return online free You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. File 2009 tax return online free You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. File 2009 tax return online free Note. File 2009 tax return online free 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. File 2009 tax return online free . File 2009 tax return online free 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. File 2009 tax return online free You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. File 2009 tax return online free For example, you reported total tax on your 2008 return of $2,500. File 2009 tax return online free IRS determined in an audit of your 2008 return that the total tax should be $3,000. File 2009 tax return online free You have a $500 understated tax. File 2009 tax return online free No. File 2009 tax return online free 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. File 2009 tax return online free 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. File 2009 tax return online free You are not eligible for innocent spouse relief because you have knowledge of the understated tax. File 2009 tax return online free 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). File 2009 tax return online free The understated tax allocated to you is generally the amount you are responsible for. File 2009 tax return online free 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. File 2009 tax return online free 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. File 2009 tax return online free (Under this rule, you are no longer married if you are widowed. File 2009 tax return online free ) 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. File 2009 tax return online free 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. File 2009 tax return online free Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. File 2009 tax return online free The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. File 2009 tax return online free 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). File 2009 tax return online free Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. File 2009 tax return online free Equitable relief is only available if you meet all of the following conditions. File 2009 tax return online free You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. File 2009 tax return online free You have an understated tax or underpaid tax. File 2009 tax return online free See Note later. File 2009 tax return online free You did not pay the tax. File 2009 tax return online free However, see Refunds , earlier, for exceptions. File 2009 tax return online free 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. File 2009 tax return online free You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. File 2009 tax return online free Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. File 2009 tax return online free You did not file or fail to file your return with the intent to commit fraud. File 2009 tax return online free The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. File 2009 tax return online free For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. File 2009 tax return online free You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. File 2009 tax return online free Note. File 2009 tax return online free Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. File 2009 tax return online free (An underpaid tax is tax that is properly shown on the return, but has not been paid. File 2009 tax return online free ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File 2009 tax return online free Generally, community property laws require you to allocate community income and expenses equally between both spouses. File 2009 tax return online free 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. File 2009 tax return online free      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. File 2009 tax return online free You must file an additional Form 8857 if you are requesting relief for more than three years. File 2009 tax return online free 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. File 2009 tax return online free If you are requesting equitable relief, see Exception for equitable relief. File 2009 tax return online free under How To Request Relief, earlier, for when to file Form 8857. File 2009 tax return online free 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. File 2009 tax return online free Use the address or fax number shown in the Instructions for Form 8857. File 2009 tax return online free File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. File 2009 tax return online free Do not file it with the employee assigned to examine your return. File 2009 tax return online free Generally, the IRS has 10 years to collect an amount you owe. File 2009 tax return online free This is the collection statute of limitations. File 2009 tax return online free By law, the IRS is not allowed to collect from you after the 10-year period ends. File 2009 tax return online free If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. File 2009 tax return online free But interest and penalties continue to accrue. File 2009 tax return online free Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. File 2009 tax return online free This includes the time the Tax Court is considering your request. File 2009 tax return online free After your case is resolved, the IRS can begin or resume collecting from you. File 2009 tax return online free The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. File 2009 tax return online free See Publication 594 for more information. File 2009 tax return online free Injured spouse relief is different from innocent spouse relief. File 2009 tax return online free 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. File 2009 tax return online free The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. File 2009 tax return online free 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). File 2009 tax return online free You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. File 2009 tax return online free You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. File 2009 tax return online free Note. File 2009 tax return online free 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. File 2009 tax return online free . File 2009 tax return online free 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. File 2009 tax return online free For example, you reported total tax on your 2008 return of $2,500. File 2009 tax return online free IRS determined in an audit of your 2008 return that the total tax should be $3,000. File 2009 tax return online free You have a $500 understated tax. File 2009 tax return online free No. File 2009 tax return online free 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. File 2009 tax return online free 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. File 2009 tax return online free You are not eligible for innocent spouse relief because you have knowledge of the understated tax. File 2009 tax return online free 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). File 2009 tax return online free The understated tax allocated to you is generally the amount you are responsible for. File 2009 tax return online free 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. File 2009 tax return online free 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. File 2009 tax return online free (Under this rule, you are no longer married if you are widowed. File 2009 tax return online free ) 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. File 2009 tax return online free 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. File 2009 tax return online free Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. File 2009 tax return online free The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. File 2009 tax return online free 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). File 2009 tax return online free Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. File 2009 tax return online free Equitable relief is only available if you meet all of the following conditions. File 2009 tax return online free You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. File 2009 tax return online free You have an understated tax or underpaid tax. File 2009 tax return online free See Note later. File 2009 tax return online free You did not pay the tax. File 2009 tax return online free However, see Refunds , earlier, for exceptions. File 2009 tax return online free 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. File 2009 tax return online free You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. File 2009 tax return online free Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. File 2009 tax return online free You did not file or fail to file your return with the intent to commit fraud. File 2009 tax return online free The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. File 2009 tax return online free For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. File 2009 tax return online free You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. File 2009 tax return online free Note. File 2009 tax return online free Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. File 2009 tax return online free (An underpaid tax is tax that is properly shown on the return, but has not been paid. File 2009 tax return online free ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File 2009 tax return online free Generally, community property laws require you to allocate community income and expenses equally between both spouses. File 2009 tax return online free 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. File 2009 tax return online free      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. File 2009 tax return online free You must file an additional Form 8857 if you are requesting relief for more than three years. File 2009 tax return online free 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. File 2009 tax return online free If you are requesting equitable relief, see Exception for equitable relief. File 2009 tax return online free under How To Request Relief, earlier, for when to file Form 8857. File 2009 tax return online free 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. File 2009 tax return online free Use the address or fax number shown in the Instructions for Form 8857. File 2009 tax return online free File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. File 2009 tax return online free Do not file it with the employee assigned to examine your return. File 2009 tax return online free Generally, the IRS has 10 years to collect an amount you owe. File 2009 tax return online free This is the collection statute of limitations. File 2009 tax return online free By law, the IRS is not allowed to collect from you after the 10-year period ends. File 2009 tax return online free If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. File 2009 tax return online free But interest and penalties continue to accrue. File 2009 tax return online free Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. File 2009 tax return online free This includes the time the Tax Court is considering your request. File 2009 tax return online free After your case is resolved, the IRS can begin or resume collecting from you. File 2009 tax return online free The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. File 2009 tax return online free See Publication 594 for more information. File 2009 tax return online free Injured spouse relief is different from innocent spouse relief. File 2009 tax return online free 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. File 2009 tax return online free The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. File 2009 tax return online free 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). File 2009 tax return online free You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. File 2009 tax return online free You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. File 2009 tax return online free Note. File 2009 tax return online free 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. File 2009 tax return online free . File 2009 tax return online free Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. File 2009 tax return online free 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. File 2009 tax return online free 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. File 2009 tax return online free You are not eligible for innocent spouse relief because you have knowledge of the understated tax. File 2009 tax return online free 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). File 2009 tax return online free The understated tax allocated to you is generally the amount you are responsible for. File 2009 tax return online free 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. File 2009 tax return online free 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. File 2009 tax return online free (Under this rule, you are no longer married if you are widowed. File 2009 tax return online free ) 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. File 2009 tax return online free 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. File 2009 tax return online free Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. File 2009 tax return online free The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. File 2009 tax return online free 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). File 2009 tax return online free Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. File 2009 tax return online free Equitable relief is only available if you meet all of the following conditions. File 2009 tax return online free You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. File 2009 tax return online free You have an understated tax or underpaid tax. File 2009 tax return online free See Note later. File 2009 tax return online free You did not pay the tax. File 2009 tax return online free However, see Refunds , earlier, for exceptions. File 2009 tax return online free 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. File 2009 tax return online free You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. File 2009 tax return online free Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. File 2009 tax return online free You did not file or fail to file your return with the intent to commit fraud. File 2009 tax return online free The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. File 2009 tax return online free For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. File 2009 tax return online free You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. File 2009 tax return online free Note. File 2009 tax return online free Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. File 2009 tax return online free (An underpaid tax is tax that is properly shown on the return, but has not been paid. File 2009 tax return online free ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File 2009 tax return online free Generally, community property laws require you to allocate community income and expenses equally between both spouses. File 2009 tax return online free 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. File 2009 tax return online free      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. File 2009 tax return online free You must file an additional Form 8857 if you are requesting relief for more than three years. File 2009 tax return online free 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. File 2009 tax return online free If you are requesting equitable relief, see Exception for equitable relief. File 2009 tax return online free under How To Request Relief, earlier, for when to file Form 8857. File 2009 tax return online free 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. File 2009 tax return online free Use the address or fax number shown in the Instructions for Form 8857. File 2009 tax return online free File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. File 2009 tax return online free Do not file it with the employee assigned to examine your return. File 2009 tax return online free Generally, the IRS has 10 years to collect an amount you owe. File 2009 tax return online free This is the collection statute of limitations. File 2009 tax return online free By law, the IRS is not allowed to collect from you after the 10-year period ends. File 2009 tax return online free If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. File 2009 tax return online free But interest and penalties continue to accrue. File 2009 tax return online free Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. File 2009 tax return online free This includes the time the Tax Court is considering your request. File 2009 tax return online free After your case is resolved, the IRS can begin or resume collecting from you. File 2009 tax return online free The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. File 2009 tax return online free See Publication 594 for more information. File 2009 tax return online free Injured spouse relief is different from innocent spouse relief. File 2009 tax return online free 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. File 2009 tax return online free The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. File 2009 tax return online free 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). File 2009 tax return online free You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. File 2009 tax return online free You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. File 2009 tax return online free Note. File 2009 tax return online free 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. File 2009 tax return online free . File 2009 tax return online free 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). File 2009 tax return online free The understated tax allocated to you is generally the amount you are responsible for. File 2009 tax return online free 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. File 2009 tax return online free 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. File 2009 tax return online free (Under this rule, you are no longer married if you are widowed. File 2009 tax return online free ) 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. File 2009 tax return online free 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. File 2009 tax return online free Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. File 2009 tax return online free The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. File 2009 tax return online free 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). File 2009 tax return online free Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. File 2009 tax return online free Equitable relief is only available if you meet all of the following conditions. File 2009 tax return online free You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. File 2009 tax return online free You have an understated tax or underpaid tax. File 2009 tax return online free See Note later. File 2009 tax return online free You did not pay the tax. File 2009 tax return online free However, see Refunds , earlier, for exceptions. File 2009 tax return online free 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. File 2009 tax return online free You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. File 2009 tax return online free Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. File 2009 tax return online free You did not file or fail to file your return with the intent to commit fraud. File 2009 tax return online free The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. File 2009 tax return online free For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. File 2009 tax return online free You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. File 2009 tax return online free Note. File 2009 tax return online free Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. File 2009 tax return online free (An underpaid tax is tax that is properly shown on the return, but has not been paid. File 2009 tax return online free ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File 2009 tax return online free Generally, community property laws require you to allocate community income and expenses equally between both spouses. File 2009 tax return online free 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. File 2009 tax return online free      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. File 2009 tax return online free You must file an additional Form 8857 if you are requesting relief for more than three years. File 2009 tax return online free 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. File 2009 tax return online free If you are requesting equitable relief, see Exception for equitable relief. File 2009 tax return online free under How To Request Relief, earlier, for when to file Form 8857. File 2009 tax return online free 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. File 2009 tax return online free Use the address or fax number shown in the Instructions for Form 8857. File 2009 tax return online free File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. File 2009 tax return online free Do not file it with the employee assigned to examine your return. File 2009 tax return online free Generally, the IRS has 10 years to collect an amount you owe. File 2009 tax return online free This is the collection statute of limitations. File 2009 tax return online free By law, the IRS is not allowed to collect from you after the 10-year period ends. File 2009 tax return online free If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. File 2009 tax return online free But interest and penalties continue to accrue. File 2009 tax return online free Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. File 2009 tax return online free This includes the time the Tax Court is considering your request. File 2009 tax return online free After your case is resolved, the IRS can begin or resume collecting from you. File 2009 tax return online free The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. File 2009 tax return online free See Publication 594 for more information. File 2009 tax return online free Injured spouse relief is different from innocent spouse relief. File 2009 tax return online free 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. File 2009 tax return online free The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. File 2009 tax return online free 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). File 2009 tax return online free You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. File 2009 tax return online free You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. File 2009 tax return online free Note. File 2009 tax return online free 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. File 2009 tax return online free . File 2009 tax return online free 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. File 2009 tax return online free The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. File 2009 tax return online free 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). File 2009 tax return online free Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. File 2009 tax return online free Equitable relief is only available if you meet all of the following conditions. File 2009 tax return online free You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. File 2009 tax return online free You have an understated tax or underpaid tax. File 2009 tax return online free See Note later. File 2009 tax return online free You did not pay the tax. File 2009 tax return online free However, see Refunds , earlier, for exceptions. File 2009 tax return online free 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. File 2009 tax return online free You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. File 2009 tax return online free Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. File 2009 tax return online free You did not file or fail to file your return with the intent to commit fraud. File 2009 tax return online free The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. File 2009 tax return online free For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. File 2009 tax return online free You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. File 2009 tax return online free Note. File 2009 tax return online free Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. File 2009 tax return online free (An underpaid tax is tax that is properly shown on the return, but has not been paid. File 2009 tax return online free ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File 2009 tax return online free Generally, community property laws require you to allocate community income and expenses equally between both spouses. File 2009 tax return online free 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. File 2009 tax return online free      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. File 2009 tax return online free You must file an additional Form 8857 if you are requesting relief for more than three years. File 2009 tax return online free 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. File 2009 tax return online free If you are requesting equitable relief, see Exception for equitable relief. File 2009 tax return online free under How To Request Relief, earlier, for when to file Form 8857. File 2009 tax return online free 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. File 2009 tax return online free Use the address or fax number shown in the Instructions for Form 8857. File 2009 tax return online free File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. File 2009 tax return online free Do not file it with the employee assigned to examine your return. File 2009 tax return online free Generally, the IRS has 10 years to collect an amount you owe. File 2009 tax return online free This is the collection statute of limitations. File 2009 tax return online free By law, the IRS is not allowed to collect from you after the 10-year period ends. File 2009 tax return online free If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. File 2009 tax return online free But interest and penalties continue to accrue. File 2009 tax return online free Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. File 2009 tax return online free This includes the time the Tax Court is considering your request. File 2009 tax return online free After your case is resolved, the IRS can begin or resume collecting from you. File 2009 tax return online free The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. File 2009 tax return online free See Publication 594 for more information. File 2009 tax return online free Injured spouse relief is different from innocent spouse relief. File 2009 tax return online free 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. File 2009 tax return online free The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. File 2009 tax return online free 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). File 2009 tax return online free You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. File 2009 tax return online free You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. File 2009 tax return online free Note. File 2009 tax return online free 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. File 2009 tax return online free . File 2009 tax return online free What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. File 2009 tax return online free You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. File 2009 tax return online free You have an understated tax or underpaid tax. File 2009 tax return online free See Note later. File 2009 tax return online free You did not pay the tax. File 2009 tax return online free However, see Refunds , earlier, for exceptions. File 2009 tax return online free 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. File 2009 tax return online free You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. File 2009 tax return online free Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. File 2009 tax return online free You did not file or fail to file your return with the intent to commit fraud. File 2009 tax return online free The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. File 2009 tax return online free For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. File 2009 tax return online free You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. File 2009 tax return online free Note. File 2009 tax return online free Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. File 2009 tax return online free (An underpaid tax is tax that is properly shown on the return, but has not been paid. File 2009 tax return online free ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File 2009 tax return online free Generally, community property laws require you to allocate community income and expenses equally between both spouses. File 2009 tax return online free 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. File 2009 tax return online free      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. File 2009 tax return online free You must file an additional Form 8857 if you are requesting relief for more than three years. File 2009 tax return online free 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. File 2009 tax return online free If you are requesting equitable relief, see Exception for equitable relief. File 2009 tax return online free under How To Request Relief, earlier, for when to file Form 8857. File 2009 tax return online free 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. File 2009 tax return online free Use the address or fax number shown in the Instructions for Form 8857. File 2009 tax return online free File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. File 2009 tax return online free Do not file it with the employee assigned to examine your return. File 2009 tax return online free Generally, the IRS has 10 years to collect an amount you owe. File 2009 tax return online free This is the collection statute of limitations. File 2009 tax return online free By law, the IRS is not allowed to collect from you after the 10-year period ends. File 2009 tax return online free If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. File 2009 tax return online free But interest and penalties continue to accrue. File 2009 tax return online free Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. File 2009 tax return online free This includes the time the Tax Court is considering your request. File 2009 tax return online free After your case is resolved, the IRS can begin or resume collecting from you. File 2009 tax return online free The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. File 2009 tax return online free See Publication 594 for more information. File 2009 tax return online free Injured spouse relief is different from innocent spouse relief. File 2009 tax return online free 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. File 2009 tax return online free The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. File 2009 tax return online free 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). File 2009 tax return online free You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. File 2009 tax return online free You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. File 2009 tax return online free Note. File 2009 tax return online free 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. File 2009 tax return online free . File 2009 tax return online free 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. File 2009 tax return online free Generally, community property laws require you to allocate community income and expenses equally between both spouses. File 2009 tax return online free 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. File 2009 tax return online free      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. File 2009 tax return online free You must file an additional Form 8857 if you are requesting relief for more than three years. File 2009 tax return online free 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. File 2009 tax return online free If you are requesting equitable relief, see Exception for equitable relief. File 2009 tax return online free under How To Request Relief, earlier, for when to file Form 8857. File 2009 tax return online free 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. File 2009 tax return online free Use the address or fax number shown in the Instructions for Form 8857. File 2009 tax return online free File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. File 2009 tax return online free Do not file it with the employee assigned to examine your return. File 2009 tax return online free Generally, the IRS has 10 years to collect an amount you owe. File 2009 tax return online free This is the collection statute of limitations. File 2009 tax return online free By law, the IRS is not allowed to collect from you after the 10-year period ends. File 2009 tax return online free If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. File 2009 tax return online free But interest and penalties continue to accrue. File 2009 tax return online free Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. File 2009 tax return online free This includes the time the Tax Court is considering your request. File 2009 tax return online free After your case is resolved, the IRS can begin or