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Filing An Amended Tax Return

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Filing An Amended Tax Return

Filing an amended tax return Publication 531 - Main Content Table of Contents Keeping a Daily Tip RecordElectronic tip record. Filing an amended tax return Reporting Tips to Your EmployerElectronic tip statement. Filing an amended tax return Final report. Filing an amended tax return Tip Rate Determination and Education Program Reporting Tips on Your Tax Return Allocated Tips How To Get Tax Help Keeping a Daily Tip Record Why keep a daily tip record. Filing an amended tax return   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. Filing an amended tax return How to keep a daily tip record. Filing an amended tax return   There are two ways to keep a daily tip record. Filing an amended tax return You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. Filing an amended tax return You should keep your daily tip record with your tax or other personal records. Filing an amended tax return You must keep your records for as long as they are important for administration of the federal tax law. Filing an amended tax return For information on how long to keep records, see How Long to Keep Records in chapter 1 of Publication 17, Your Federal Income Tax. Filing an amended tax return    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. Filing an amended tax return To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244, Employee's Daily Record of Tips and Report to Employer. Filing an amended tax return Publication 1244 is also available at www. Filing an amended tax return irs. Filing an amended tax return gov/pub1244. Filing an amended tax return Publication 1244 includes a 1-year supply of Form 4070A. Filing an amended tax return Each day, write in the information asked for on the form. Filing an amended tax return A filled-in Form 4070A is shown on the following page. Filing an amended tax return   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. Filing an amended tax return Although you do not report these tips to your employer, you must report them on your tax return. Filing an amended tax return   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). Filing an amended tax return Then, each workday, write the date and the following information. Filing an amended tax return Cash tips you get directly from customers or from other employees. Filing an amended tax return Tips from credit and debit card charge customers that your employer pays you. Filing an amended tax return The value of any noncash tips you get, such as tickets, passes, or other items of value. Filing an amended tax return The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. Filing an amended tax return Please click here for the text description of the image. Filing an amended tax return Sample Filled-in Form 4070A from Publication 1244 Electronic tip record. Filing an amended tax return   You can use an electronic system provided by your employer to record your daily tips. Filing an amended tax return If you do, you must receive and keep a paper copy of this record. Filing an amended tax return Service charges. Filing an amended tax return    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. Filing an amended tax return This is part of your wages, not a tip. Filing an amended tax return The following factors determine if you have a tip or service charge: The payment is made free from compulsion; The customer has the right to determine the amount of payment; The payment is not subject to negotiation or dictated by employer policy; and The customer generally has the right to determine who receives the payment. Filing an amended tax return See examples below. Filing an amended tax return Example 1. Filing an amended tax return Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. Filing an amended tax return Jane's bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. Filing an amended tax return Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. Filing an amended tax return Do not include the 18% charge in your tip diary. Filing an amended tax return Service charges that are paid to you are considered wages, not tips. Filing an amended tax return Example 2. Filing an amended tax return Good Food Restaurant includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. Filing an amended tax return David's bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of the charges for food and beverages at the bottom of the bill beneath the signature line. Filing an amended tax return Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. Filing an amended tax return Be sure to include this amount in your tip diary. Filing an amended tax return Sample Filled-in Form 4070 from Publication 1244 Please click here for the text description of the image. Filing an amended tax return Filled-in Form 4070 Reporting Tips to Your Employer Why report tips to your employer. Filing an amended tax return   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). Filing an amended tax return What tips to report. Filing an amended tax return   Report to your employer only cash, check, and debit and credit card tips you receive. Filing an amended tax return   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. Filing an amended tax return   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. Filing an amended tax return Do not report to your employer any portion of the tips you receive that you pass on to other employees. Filing an amended tax return However, you must report tips you receive from other employees. Filing an amended tax return   Do not report the value of any noncash tips, such as tickets or passes, to your employer. Filing an amended tax return You do not pay social security, Medicare, Additional Medicare, or railroad retirement taxes on these tips. Filing an amended tax return How to report. Filing an amended tax return   If your employer does not give you any other way to report your tips, you can use Form 4070, Employee's Report of Tips to Employer. Filing an amended tax return Fill in the information asked for on the form, sign and date the form, and give it to your employer. Filing an amended tax return A sample filled-in Form 4070 is shown above. Filing an amended tax return To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. Filing an amended tax return   If you do not use Form 4070, give your employer a statement with the following information. Filing an amended tax return Your name, address, and social security number. Filing an amended tax return Your employer's name, address, and business name (if it is different from your employer's name). Filing an amended tax return The month (or the dates of any shorter period) in which you received tips. Filing an amended tax return The total tips required to be reported for that period. Filing an amended tax return You must sign and date the statement. Filing an amended tax return Be sure to keep a copy with your tax or other personal records. Filing an amended tax return   Your employer may require you to report your tips more than once a month. Filing an amended tax return However, the statement cannot cover a period of more than 1 calendar month. Filing an amended tax return Electronic tip statement. Filing an amended tax return   Your employer can have you furnish your tip statements electronically. Filing an amended tax return When to report. Filing an amended tax return   Give your report for each month to your employer by the 10th of the next month. Filing an amended tax return If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. Filing an amended tax return Example. Filing an amended tax return You must report your tips received in September 2014 by October 10, 2014. Filing an amended tax return Final report. Filing an amended tax return   If your employment ends during the month, you can report your tips when your employment ends. Filing an amended tax return Penalty for not reporting tips. Filing an amended tax return   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, Additional Medicare, or railroad retirement taxes you owe on the unreported tips. Filing an amended tax return (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. Filing an amended tax return ) The penalty amount is in addition to the taxes you owe. Filing an amended tax return   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. Filing an amended tax return To do so, attach a statement to your return explaining why you did not report them. Filing an amended tax return Giving your employer money for taxes. Filing an amended tax return   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. Filing an amended tax return If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. Filing an amended tax return   If you do not give your employer enough money, your employer will apply your regular pay and any money you give to the taxes, in the following order. Filing an amended tax return All taxes on your regular pay. Filing an amended tax return Social security, Medicare, Additional Medicare, or railroad retirement taxes on your reported tips. Filing an amended tax return Federal, state, and local income taxes on your reported tips. Filing an amended tax return    Any taxes that remain unpaid can be collected by your employer from your next paycheck. Filing an amended tax return If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. Filing an amended tax return See Publication 505, Tax Withholding and Estimated Tax, for more information. Filing an amended tax return    Uncollected taxes. Filing an amended tax return You must report on your tax return any social security and Medicare taxes, or railroad retirement taxes that remained uncollected at the end of 2013. Filing an amended tax return These uncollected taxes will be shown on your 2013 Form W-2. Filing an amended tax return See Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. Filing an amended tax return Tip Rate Determination and Education Program Your employer may participate in the Tip Rate Determination and Education Program. Filing an amended tax return The program was developed to help employees and employers understand and meet their tip reporting responsibilities. Filing an amended tax return There are two agreements under the program: the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). Filing an amended tax return A variation of the TRAC program, the Employer Tip Reporting Alternative Commitment, (EmTRAC) was designed to allow employers in the food and beverage industry to design and receive approval for their own TRAC programs. Filing an amended tax return For information on the EmTRAC program, see Notice 2001-1, which is on page 261 of Internal Revenue Bulletin 2001-2 at www. Filing an amended tax return irs. Filing an amended tax return gov/pub/irs-irbs/irb01-02. Filing an amended tax return pdf. Filing an amended tax return If you are employed in the gaming industry, your employer may participate in the Gaming Industry Tip Compliance Agreement Program. Filing an amended tax return See Revenue Procedure 2007-32, 2007-22 I. Filing an amended tax return R. Filing an amended tax return B. Filing an amended tax return 1322, available at www. Filing an amended tax return irs. Filing an amended tax return gov/pub/irs-irbs/irb07_22. Filing an amended tax return pdf. Filing an amended tax return Your employer can provide you with a copy of any applicable agreement. Filing an amended tax return To find out more about these agreements, visit IRS. Filing an amended tax return gov and enter “restaurant tip reporting” in the search box. Filing an amended tax return You may also call 1-800-829-4933, visit www. Filing an amended tax return irs. Filing an amended tax return gov/localcontacts for the IRS Taxpayer Assistance Center in your area, or send an email to Tip. Filing an amended tax return Program@irs. Filing an amended tax return gov and request information on this program. Filing an amended tax return Reporting Tips on Your Tax Return How to report tips. Filing an amended tax return   Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; Form 1040EZ, line 1; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. Filing an amended tax return What tips to report. Filing an amended tax return   Generally, you must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. Filing an amended tax return Any tips you reported to your employer as required in 2013 are included in the wages shown in box 1 of your Form W-2. Filing an amended tax return Add to the amount in box 1 only the tips you did not report to your employer. Filing an amended tax return   However, any tips you received in 2013 that you reported to your employer as required after 2013 but before January 11, 2014, are not included in the wages shown in box 1 of your 2013 Form W-2. Filing an amended tax return Do not include the amount of these tips on your 2013 tax return. Filing an amended tax return Instead, include them on your 2014 tax return. Filing an amended tax return Tips you received in 2012 that you reported to your employer as required after 2012 but before January 11, 2013, are included in the wages shown in box 1 of your 2013 Form W-2. Filing an amended tax return Although these tips were received in 2012, you must report them on your 2013 tax return. Filing an amended tax return   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. Filing an amended tax return Do not report on your income tax return any portion of the tips you receive that you pass on to other employees. Filing an amended tax return However, you must report tips you receive from other employees. Filing an amended tax return    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. Filing an amended tax return    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. Filing an amended tax return   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. Filing an amended tax return Cash and charge tips you received that totaled less than $20 for any month. Filing an amended tax return The value of noncash tips, such as tickets, passes, or other items of value. Filing an amended tax return Example. Filing an amended tax return Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. Filing an amended tax return Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. Filing an amended tax return He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. Filing an amended tax return Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages + $7,000 reported tips) in box 1. Filing an amended tax return He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. Filing an amended tax return Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Filing an amended tax return    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. Filing an amended tax return To report these taxes, you must file a return even if you would not otherwise have to file. Filing an amended tax return You must use Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or 1040-PR (as appropriate) for this purpose. Filing an amended tax return (You cannot file Form 1040EZ or Form 1040A. Filing an amended tax return )    Use Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to figure social security and Medicare taxes. Filing an amended tax return Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. Filing an amended tax return Use Form 8959 to figure Additional Medicare Tax. Filing an amended tax return If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. Filing an amended tax return To get railroad retirement credit, you must report tips to your employer. Filing an amended tax return Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. Filing an amended tax return    You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. Filing an amended tax return For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. Filing an amended tax return   If your employer could not collect all the social security and Medicare taxes, or railroad retirement taxes you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). Filing an amended tax return You must report these amounts as additional tax on your return. Filing an amended tax return   If you worked in the U. Filing an amended tax return S. Filing an amended tax return possessions and received Form W-2AS, Form W-2CM, Form W-2GU, or Form W-2VI, any uncollected taxes on tips will be shown in box 12 with codes A and B. Filing an amended tax return If you received Form 499R-2/W-2PR, any uncollected taxes will be shown in boxes 22 and 23. Filing an amended tax return Unlike the uncollected portion of the regular (1. Filing an amended tax return 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported on Form W-2. Filing an amended tax return   To report these uncollected taxes, you must file a return even if you would not otherwise have to file. Filing an amended tax return You can report these taxes on Form 1040, in the space next to line 60; Form 1040NR, line 59; Form 1040-SS, Part I, line 6; or Form 1040-PR, Part I, line 6. Filing an amended tax return See the instructions for the appropriate form and line number indicated, and Form 8959. Filing an amended tax return (You cannot file Form 1040A, Form 1040EZ, or Form 1040NR-EZ. Filing an amended tax return ) Self-employed persons. Filing an amended tax return    If you receive tips as a self-employed person, you should report these tips as income on Schedule C or C-EZ. Filing an amended tax return See Publication 334, Tax Guide for Small Business, for more information on reporting business income. Filing an amended tax return Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. Filing an amended tax return They are not included in box 1 with your wages and reported tips. Filing an amended tax return If box 8 is blank, this discussion does not apply to you. Filing an amended tax return What are allocated tips. Filing an amended tax return   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. Filing an amended tax return Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. Filing an amended tax return No income, social security, Medicare, Additional Medicare, or railroad retirement taxes are withheld on allocated tips. Filing an amended tax return How were your allocated tips figured. Filing an amended tax return   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). Filing an amended tax return Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. Filing an amended tax return For information about the exact allocation method used, ask your employer. Filing an amended tax return Must you report your allocated tips on your tax return. Filing an amended tax return   You must report tips you received in 2013 (including both cash and noncash tips) on your tax return as explained in What tips to report , earlier. Filing an amended tax return Any tips you reported to your employer in 2013 as required (explained under Reporting Tips to Your Employer , earlier) are included in the wages shown in box 1 of your Form W-2. Filing an amended tax return Add to the amount in box 1 only the tips you did not report to your employer as required. Filing an amended tax return This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated amount. Filing an amended tax return   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. Filing an amended tax return How to report allocated tips. Filing an amended tax return   If you received any tips in 2013 that you did not report to your employer as required (including allocated tips that you are required to report on your tax return), add these tips to the amount in box 1 of your Form(s) W-2 and report this amount as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. Filing an amended tax return (You cannot file Form 1040A or Form 1040EZ). Filing an amended tax return    Because social security, Medicare, or Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. Filing an amended tax return Complete Form 4137 and include the allocated tips on line 1 of the form as provided in its instructions. Filing an amended tax return See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. Filing an amended tax return How to request an approved lower rate. Filing an amended tax return   Your employer can use a tip rate lower than 8% (but not lower than 2%) to figure allocated tips only if the IRS approves the lower rate. Filing an amended tax return Either the employer or the employees can request approval of a lower rate by filing a petition with the IRS. Filing an amended tax return The petition must include specific information about the establishment that will justify the lower rate. Filing an amended tax return A user fee must be paid with the petition. Filing an amended tax return    An employee petition can be filed only with the consent of a majority of the directly tipped employees (waiters, bartenders, and others who receive tips directly from customers). Filing an amended tax return The petition must state the total number of directly tipped employees and the number of employees consenting to the petition. Filing an amended tax return Employees filing the petition must promptly notify the employer, and the employer must promptly give the IRS a copy of all Forms 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, filed for the establishment for the previous 3 years. Filing an amended tax return   For more information about how to file a petition and what information to include, see Allocation of Tips in the Instructions for Form 8027. Filing an amended tax return How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Filing an amended tax return Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Filing an amended tax return Free help with your tax return. Filing an amended tax return   Free help in preparing your return is available nationwide from IRS-certified volunteers. Filing an amended tax return The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Filing an amended tax return The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Filing an amended tax return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Filing an amended tax return Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Filing an amended tax return To find the nearest VITA or TCE site, visit IRS. Filing an amended tax return gov or call 1-800-906-9887. Filing an amended tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing an amended tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. Filing an amended tax return aarp. Filing an amended tax return org/money/taxaide or call 1-888-227-7669. Filing an amended tax return   For more information on these programs, go to IRS. Filing an amended tax return gov and enter “VITA” in the search box. Filing an amended tax return Internet. Filing an amended tax return IRS. Filing an amended tax return gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Filing an amended tax return Apply for an Employer Identification Number (EIN). Filing an amended tax return Go to IRS. Filing an amended tax return gov and enter Apply for an EIN in the search box. Filing an amended tax return Request an Electronic Filing PIN by going to IRS. Filing an amended tax return gov and entering Electronic Filing PIN in the search box. Filing an amended tax return Check the status of your 2013 refund with Where's My Refund? Go to IRS. Filing an amended tax return gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing an amended tax return If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Filing an amended tax return Check the status of your amended return. Filing an amended tax return Go to IRS. Filing an amended tax return gov and enter Where's My Amended Return in the search box. Filing an amended tax return Download forms, instructions, and publications, including some accessible versions. Filing an amended tax return Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Filing an amended tax return gov or IRS2Go. Filing an amended tax return Tax return and tax account transcripts are generally available for the current year and past three years. Filing an amended tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. Filing an amended tax return gov. Filing an amended tax return Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Filing an amended tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Filing an amended tax return gov. Filing an amended tax return Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Filing an amended tax return gov or IRS2Go. Filing an amended tax return Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Filing an amended tax return An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Filing an amended tax return Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Filing an amended tax return If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Filing an amended tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Filing an amended tax return Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Filing an amended tax return gov. Filing an amended tax return Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Filing an amended tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Filing an amended tax return Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Filing an amended tax return AARP offers the Tax-Aide counseling program as part of the TCE program. Filing an amended tax return Visit AARP's website to find the nearest Tax-Aide location. Filing an amended tax return Research your tax questions. Filing an amended tax return Search publications and instructions by topic or keyword. Filing an amended tax return Read the Internal Revenue Code, regulations, or other official guidance. Filing an amended tax return Read Internal Revenue Bulletins. Filing an amended tax return Sign up to receive local and national tax news by email. Filing an amended tax return Phone. Filing an amended tax return You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Filing an amended tax return Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Filing an amended tax return Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Filing an amended tax return Call to locate the nearest volunteer help site, 1-800-906-9887. Filing an amended tax return Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Filing an amended tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Filing an amended tax return Most VITA and TCE sites offer free electronic filing. Filing an amended tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Filing an amended tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Filing an amended tax return Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Filing an amended tax return The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Filing an amended tax return If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Filing an amended tax return Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Filing an amended tax return Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing an amended tax return Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Filing an amended tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Filing an amended tax return Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Filing an amended tax return You should receive your order within 10 business days. Filing an amended tax return Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Filing an amended tax return Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Filing an amended tax return Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Filing an amended tax return Call to ask tax questions, 1-800-829-1040. Filing an amended tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Filing an amended tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Filing an amended tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Filing an amended tax return gsa. Filing an amended tax return gov/fedrelay. Filing an amended tax return Walk-in. Filing an amended tax return You can find a selection of forms, publications and services — in-person, face-to-face. Filing an amended tax return Products. Filing an amended tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Filing an amended tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Filing an amended tax return Services. Filing an amended tax return You can walk in to your local TAC most business days for personal, face-to-face tax help. Filing an amended tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Filing an amended tax return If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Filing an amended tax return No appointment is necessary—just walk in. Filing an amended tax return Before visiting, check www. Filing an amended tax return irs. Filing an amended tax return gov/localcontacts for hours of operation and services provided. Filing an amended tax return Mail. Filing an amended tax return You can send your order for forms, instructions, and publications to the address below. Filing an amended tax return You should receive a response within 10 business days after your request is received. Filing an amended tax return  Internal Revenue Service 1201 N. Filing an amended tax return Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Filing an amended tax return   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filing an amended tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Filing an amended tax return What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Filing an amended tax return We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Filing an amended tax return You face (or your business is facing) an immediate threat of adverse action. Filing an amended tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Filing an amended tax return   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Filing an amended tax return Here's why we can help: TAS is an independent organization within the IRS. Filing an amended tax return Our advocates know how to work with the IRS. Filing an amended tax return Our services are free and tailored to meet your needs. Filing an amended tax return We have offices in every state, the District of Columbia, and Puerto Rico. Filing an amended tax return How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Filing an amended tax return irs. Filing an amended tax return gov/advocate, or call us toll-free at 1-877-777-4778. Filing an amended tax return How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Filing an amended tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Filing an amended tax return irs. Filing an amended tax return gov/sams. Filing an amended tax return Low Income Taxpayer Clinics. Filing an amended tax return   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Filing an amended tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Filing an amended tax return Visit www. Filing an amended tax return TaxpayerAdvocate. Filing an amended tax return irs. Filing an amended tax return gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Filing an amended tax return Prev  Up  Next   Home   More Online Publications
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Understanding Your CP2531 Notice

You need to contact us. We’ve received information not reported on your tax return.

What you need to do

  • Read your notice carefully – it explains the information we received. Complete the notice response form to indicate if you agree or disagree with the information reported.
  • Compare the information in the two columns - "Shown on return" and "Reported to IRS by others". Did you receive the income? If you received the income, was it reported on your tax return? IRS employees search the tax return to locate all income, but they may be unable to determine the source if some items are combined.
  • If it wasn't reported on your tax return, you don't need to file an amended return to report the income. Simply check the box indicating that you agree with the information reported by others, sign and date the CP 2531 response page and return it.
  • If you don't agree with the information we sent you, check the box indicating that you don’t agree with some or all of the information on the CP 2531 response page and return it with a signed statement explaining each item of discrepancy. If applicable, attach copies of documents to support the entries on the original return behind this.  

You may want to

  • Send us the name, address and taxpayer identification number of the other party that received the income if it isn't yours.  
  • Notify the payers to correct their records to show the name and taxpayer identification number of the person or business who actually received the income, so that future reports to us are accurate.  

Answers to Common Questions

Is this notice a bill?


No. It informs you about the information we’ve received.

Why did it take you so long to contact me about this matter?

Tax years generally end on Dec. 31, but we don't receive information from banks, businesses, and other payers until much later. Once we receive all the tax returns and payer information, we compare the information you reported with the information the third party payers provided to us. It can take 8 months or more to complete the review.

Should I call with my response or mail it in?

If you have a simple response, such as directing us to a specific line on your original return where you reported the income, you can call a Customer Service Representative and provide the information. A toll-free number is listed in the top right hand corner of the notice.   

A written response may be required if the issue is more involved, especially if you disagree with some of the proposed changes. You may want to mail copies of payer information documents, such as Form(s) 1099 or Schedule(s) K-1. Include any other letters or documents that support your position. You should submit a written statement to fully explain any unusual tax situations.

I need more time to find my records and go through them all.  Will you allow me additional time to respond?

Your response is due by the date shown on the notice or we'll use the proposed changes to continue processing the case. If you need more time to research your records, you can call the toll-free number at the top of your notice to request a 30 day extension. We may also provide additional time to respond if you have unusual circumstances.  

What should I do to avoid problems like this in the future?

Keep accurate payment information from banks and other payers to verify you've received all payment information for filing your return. Review the documents to be sure they show your most current address.  

Take the following actions when filing your tax return to avoid similar issues in the future:

  • Report specific income type on the correct line on the Form 1120, U.S. Corporation Income Tax Return. For example, rental income should be claimed on Form 1120, line 6 (Gross Rents).  For additional information, please see the reporting instructions for Form 1120.
  • If you report income on a line not traditionally reserved for that type of income, please provide us with a statement indicating where the income was reported. For example, your business is related to investment activity and you're reporting all interest income (including amounts reported to the IRS on Form 1099-INT, Interest Income) with your gross receipts on Form 1120, line 1.
  • Always attach a statement identifying the source of the amount reported on Form 1120, line 10 (Other Income).
  • Provide an attached statement explaining your percentage of gross proceeds (ex; reported to us on Form 1099-MISC) that you would be liable to claim on your tax return. 
  • Generally, if you receive a Form 1099 for amounts that actually belong to another person, you are considered a nominee recipient.  You must file a Form 1099 with the IRS (the same type of Form 1099 you received) for each of the other owners showing the amounts applicable to each.  

Tax publications you may find useful

 

Page Last Reviewed or Updated: 28-Feb-2014

How to get help

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

The Filing An Amended Tax Return

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