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Free self tax preparation online Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Free self tax preparation online Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. Free self tax preparation online . Free self tax preparation online What is joint and several liability? . Free self tax preparation online How can I get relief from joint and several liability? . Free self tax preparation online What are the rules for innocent spouse relief? . Free self tax preparation online What are erroneous items? . Free self tax preparation online What is an understated tax? . Free self tax preparation online Will I qualify for innocent spouse relief in any situation where there is an understated tax? . Free self tax preparation online What are the rules for separation of liability relief? . Free self tax preparation online Why would a request for separation of liability relief be denied? . Free self tax preparation online What are the rules for equitable relief? . Free self tax preparation online How do state community property laws affect my ability to qualify for relief? . Free self tax preparation online How do I request relief? . Free self tax preparation online When should I file Form 8857? . Free self tax preparation online Where should I file Form 8857? . Free self tax preparation online I am currently undergoing an examination of my return. Free self tax preparation online How do I request innocent spouse relief? . Free self tax preparation online What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . Free self tax preparation online What is injured spouse relief? . Free self tax preparation online What is joint and several liability? When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. Free self tax preparation online This is called joint and several liability. Free self tax preparation online Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to the income, deductions, or credits of your spouse or former spouse. Free self tax preparation online You remain jointly and severally liable for taxes, and the IRS still can collect from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the tax. Free self tax preparation online There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. Free self tax preparation online ” Each type has different requirements. Free self tax preparation online They are explained separately below. Free self tax preparation online To qualify for innocent spouse relief, you must meet all of the following conditions. Free self tax preparation online You must have filed a joint return which has an understated tax. Free self tax preparation online The understated tax must be due to erroneous items of your spouse (or former spouse). Free self tax preparation online You must establish that at the time you signed the joint return, you did not know, and had no reason to know, that there was an understated tax. Free self tax preparation online Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Free self tax preparation online You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Free self tax preparation online Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not properly reported on the return. Free self tax preparation online You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Free self tax preparation online For example, you reported total tax on your 2008 return of $2,500. Free self tax preparation online IRS determined in an audit of your 2008 return that the total tax should be $3,000. Free self tax preparation online You have a $500 understated tax. Free self tax preparation online No. Free self tax preparation online There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. Free self tax preparation online For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. Free self tax preparation online You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Free self tax preparation online Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). Free self tax preparation online The understated tax allocated to you is generally the amount you are responsible for. Free self tax preparation online To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. Free self tax preparation online You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. Free self tax preparation online (Under this rule, you are no longer married if you are widowed. Free self tax preparation online ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. Free self tax preparation online In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Free self tax preparation online Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Free self tax preparation online The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Free self tax preparation online The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). Free self tax preparation online Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Free self tax preparation online Equitable relief is only available if you meet all of the following conditions. Free self tax preparation online You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Free self tax preparation online You have an understated tax or underpaid tax. Free self tax preparation online See Note later. Free self tax preparation online You did not pay the tax. Free self tax preparation online However, see Refunds , earlier, for exceptions. Free self tax preparation online The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. Free self tax preparation online You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Free self tax preparation online Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Free self tax preparation online You did not file or fail to file your return with the intent to commit fraud. Free self tax preparation online The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Free self tax preparation online For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Free self tax preparation online You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Free self tax preparation online Note. Free self tax preparation online Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Free self tax preparation online (An underpaid tax is tax that is properly shown on the return, but has not been paid. Free self tax preparation online ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Free self tax preparation online Generally, community property laws require you to allocate community income and expenses equally between both spouses. Free self tax preparation online However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. Free self tax preparation online      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Free self tax preparation online You must file an additional Form 8857 if you are requesting relief for more than three years. Free self tax preparation online If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. Free self tax preparation online If you are requesting equitable relief, see Exception for equitable relief. Free self tax preparation online under How To Request Relief, earlier, for when to file Form 8857. Free self tax preparation online If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. Free self tax preparation online Use the address or fax number shown in the Instructions for Form 8857. Free self tax preparation online File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Free self tax preparation online Do not file it with the employee assigned to examine your return. Free self tax preparation online Generally, the IRS has 10 years to collect an amount you owe. Free self tax preparation online This is the collection statute of limitations. Free self tax preparation online By law, the IRS is not allowed to collect from you after the 10-year period ends. Free self tax preparation online If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Free self tax preparation online But interest and penalties continue to accrue. Free self tax preparation online Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Free self tax preparation online This includes the time the Tax Court is considering your request. Free self tax preparation online After your case is resolved, the IRS can begin or resume collecting from you. Free self tax preparation online The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Free self tax preparation online See Publication 594 for more information. Free self tax preparation online Injured spouse relief is different from innocent spouse relief. Free self tax preparation online When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. Free self tax preparation online The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Free self tax preparation online You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). Free self tax preparation online You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Free self tax preparation online You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Free self tax preparation online Note. Free self tax preparation online If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. Free self tax preparation online . Free self tax preparation online How can I get relief from joint and several liability? There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. Free self tax preparation online ” Each type has different requirements. Free self tax preparation online They are explained separately below. Free self tax preparation online To qualify for innocent spouse relief, you must meet all of the following conditions. Free self tax preparation online You must have filed a joint return which has an understated tax. Free self tax preparation online The understated tax must be due to erroneous items of your spouse (or former spouse). Free self tax preparation online You must establish that at the time you signed the joint return, you did not know, and had no reason to know, that there was an understated tax. Free self tax preparation online Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Free self tax preparation online You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Free self tax preparation online Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not properly reported on the return. Free self tax preparation online You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Free self tax preparation online For example, you reported total tax on your 2008 return of $2,500. Free self tax preparation online IRS determined in an audit of your 2008 return that the total tax should be $3,000. Free self tax preparation online You have a $500 understated tax. Free self tax preparation online No. Free self tax preparation online There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. Free self tax preparation online For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. Free self tax preparation online You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Free self tax preparation online Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). Free self tax preparation online The understated tax allocated to you is generally the amount you are responsible for. Free self tax preparation online To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. Free self tax preparation online You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. Free self tax preparation online (Under this rule, you are no longer married if you are widowed. Free self tax preparation online ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. Free self tax preparation online In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Free self tax preparation online Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Free self tax preparation online The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Free self tax preparation online The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). Free self tax preparation online Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Free self tax preparation online Equitable relief is only available if you meet all of the following conditions. Free self tax preparation online You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Free self tax preparation online You have an understated tax or underpaid tax. Free self tax preparation online See Note later. Free self tax preparation online You did not pay the tax. Free self tax preparation online However, see Refunds , earlier, for exceptions. Free self tax preparation online The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. Free self tax preparation online You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Free self tax preparation online Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Free self tax preparation online You did not file or fail to file your return with the intent to commit fraud. Free self tax preparation online The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Free self tax preparation online For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Free self tax preparation online You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Free self tax preparation online Note. Free self tax preparation online Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Free self tax preparation online (An underpaid tax is tax that is properly shown on the return, but has not been paid. Free self tax preparation online ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Free self tax preparation online Generally, community property laws require you to allocate community income and expenses equally between both spouses. Free self tax preparation online However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. Free self tax preparation online      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Free self tax preparation online You must file an additional Form 8857 if you are requesting relief for more than three years. Free self tax preparation online If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. Free self tax preparation online If you are requesting equitable relief, see Exception for equitable relief. Free self tax preparation online under How To Request Relief, earlier, for when to file Form 8857. Free self tax preparation online If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. Free self tax preparation online Use the address or fax number shown in the Instructions for Form 8857. Free self tax preparation online File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Free self tax preparation online Do not file it with the employee assigned to examine your return. Free self tax preparation online Generally, the IRS has 10 years to collect an amount you owe. Free self tax preparation online This is the collection statute of limitations. Free self tax preparation online By law, the IRS is not allowed to collect from you after the 10-year period ends. Free self tax preparation online If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Free self tax preparation online But interest and penalties continue to accrue. Free self tax preparation online Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Free self tax preparation online This includes the time the Tax Court is considering your request. Free self tax preparation online After your case is resolved, the IRS can begin or resume collecting from you. Free self tax preparation online The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Free self tax preparation online See Publication 594 for more information. Free self tax preparation online Injured spouse relief is different from innocent spouse relief. Free self tax preparation online When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. Free self tax preparation online The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Free self tax preparation online You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). Free self tax preparation online You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Free self tax preparation online You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Free self tax preparation online Note. Free self tax preparation online If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. Free self tax preparation online . Free self tax preparation online What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. Free self tax preparation online You must have filed a joint return which has an understated tax. Free self tax preparation online The understated tax must be due to erroneous items of your spouse (or former spouse). Free self tax preparation online You must establish that at the time you signed the joint return, you did not know, and had no reason to know, that there was an understated tax. Free self tax preparation online Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Free self tax preparation online You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Free self tax preparation online Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not properly reported on the return. Free self tax preparation online You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Free self tax preparation online For example, you reported total tax on your 2008 return of $2,500. Free self tax preparation online IRS determined in an audit of your 2008 return that the total tax should be $3,000. Free self tax preparation online You have a $500 understated tax. Free self tax preparation online No. Free self tax preparation online There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. Free self tax preparation online For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. Free self tax preparation online You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Free self tax preparation online Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). Free self tax preparation online The understated tax allocated to you is generally the amount you are responsible for. Free self tax preparation online To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. Free self tax preparation online You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. Free self tax preparation online (Under this rule, you are no longer married if you are widowed. Free self tax preparation online ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. Free self tax preparation online In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Free self tax preparation online Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Free self tax preparation online The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Free self tax preparation online The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). Free self tax preparation online Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Free self tax preparation online Equitable relief is only available if you meet all of the following conditions. Free self tax preparation online You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Free self tax preparation online You have an understated tax or underpaid tax. Free self tax preparation online See Note later. Free self tax preparation online You did not pay the tax. Free self tax preparation online However, see Refunds , earlier, for exceptions. Free self tax preparation online The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. Free self tax preparation online You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Free self tax preparation online Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Free self tax preparation online You did not file or fail to file your return with the intent to commit fraud. Free self tax preparation online The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Free self tax preparation online For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Free self tax preparation online You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Free self tax preparation online Note. Free self tax preparation online Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Free self tax preparation online (An underpaid tax is tax that is properly shown on the return, but has not been paid. Free self tax preparation online ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Free self tax preparation online Generally, community property laws require you to allocate community income and expenses equally between both spouses. Free self tax preparation online However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. Free self tax preparation online      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Free self tax preparation online You must file an additional Form 8857 if you are requesting relief for more than three years. Free self tax preparation online If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. Free self tax preparation online If you are requesting equitable relief, see Exception for equitable relief. Free self tax preparation online under How To Request Relief, earlier, for when to file Form 8857. Free self tax preparation online If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. Free self tax preparation online Use the address or fax number shown in the Instructions for Form 8857. Free self tax preparation online File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Free self tax preparation online Do not file it with the employee assigned to examine your return. Free self tax preparation online Generally, the IRS has 10 years to collect an amount you owe. Free self tax preparation online This is the collection statute of limitations. Free self tax preparation online By law, the IRS is not allowed to collect from you after the 10-year period ends. Free self tax preparation online If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Free self tax preparation online But interest and penalties continue to accrue. Free self tax preparation online Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Free self tax preparation online This includes the time the Tax Court is considering your request. Free self tax preparation online After your case is resolved, the IRS can begin or resume collecting from you. Free self tax preparation online The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Free self tax preparation online See Publication 594 for more information. Free self tax preparation online Injured spouse relief is different from innocent spouse relief. Free self tax preparation online When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. Free self tax preparation online The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Free self tax preparation online You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). Free self tax preparation online You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Free self tax preparation online You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Free self tax preparation online Note. Free self tax preparation online If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. Free self tax preparation online . Free self tax preparation online What are “erroneous items”? Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not properly reported on the return. Free self tax preparation online You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Free self tax preparation online For example, you reported total tax on your 2008 return of $2,500. Free self tax preparation online IRS determined in an audit of your 2008 return that the total tax should be $3,000. Free self tax preparation online You have a $500 understated tax. Free self tax preparation online No. Free self tax preparation online There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. Free self tax preparation online For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. Free self tax preparation online You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Free self tax preparation online Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). Free self tax preparation online The understated tax allocated to you is generally the amount you are responsible for. Free self tax preparation online To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. Free self tax preparation online You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. Free self tax preparation online (Under this rule, you are no longer married if you are widowed. Free self tax preparation online ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. Free self tax preparation online In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Free self tax preparation online Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Free self tax preparation online The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Free self tax preparation online The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). Free self tax preparation online Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Free self tax preparation online Equitable relief is only available if you meet all of the following conditions. Free self tax preparation online You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Free self tax preparation online You have an understated tax or underpaid tax. Free self tax preparation online See Note later. Free self tax preparation online You did not pay the tax. Free self tax preparation online However, see Refunds , earlier, for exceptions. Free self tax preparation online The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. Free self tax preparation online You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Free self tax preparation online Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Free self tax preparation online You did not file or fail to file your return with the intent to commit fraud. Free self tax preparation online The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Free self tax preparation online For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Free self tax preparation online You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Free self tax preparation online Note. Free self tax preparation online Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Free self tax preparation online (An underpaid tax is tax that is properly shown on the return, but has not been paid. Free self tax preparation online ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Free self tax preparation online Generally, community property laws require you to allocate community income and expenses equally between both spouses. Free self tax preparation online However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. Free self tax preparation online      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Free self tax preparation online You must file an additional Form 8857 if you are requesting relief for more than three years. Free self tax preparation online If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. Free self tax preparation online If you are requesting equitable relief, see Exception for equitable relief. Free self tax preparation online under How To Request Relief, earlier, for when to file Form 8857. Free self tax preparation online If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. Free self tax preparation online Use the address or fax number shown in the Instructions for Form 8857. Free self tax preparation online File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Free self tax preparation online Do not file it with the employee assigned to examine your return. Free self tax preparation online Generally, the IRS has 10 years to collect an amount you owe. Free self tax preparation online This is the collection statute of limitations. Free self tax preparation online By law, the IRS is not allowed to collect from you after the 10-year period ends. Free self tax preparation online If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Free self tax preparation online But interest and penalties continue to accrue. Free self tax preparation online Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Free self tax preparation online This includes the time the Tax Court is considering your request. Free self tax preparation online After your case is resolved, the IRS can begin or resume collecting from you. Free self tax preparation online The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Free self tax preparation online See Publication 594 for more information. Free self tax preparation online Injured spouse relief is different from innocent spouse relief. Free self tax preparation online When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. Free self tax preparation online The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Free self tax preparation online You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). Free self tax preparation online You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Free self tax preparation online You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Free self tax preparation online Note. Free self tax preparation online If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. Free self tax preparation online . Free self tax preparation online What is an “understated tax”? You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Free self tax preparation online For example, you reported total tax on your 2008 return of $2,500. Free self tax preparation online IRS determined in an audit of your 2008 return that the total tax should be $3,000. Free self tax preparation online You have a $500 understated tax. Free self tax preparation online No. Free self tax preparation online There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. Free self tax preparation online For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. Free self tax preparation online You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Free self tax preparation online Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). Free self tax preparation online The understated tax allocated to you is generally the amount you are responsible for. Free self tax preparation online To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. Free self tax preparation online You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. Free self tax preparation online (Under this rule, you are no longer married if you are widowed. Free self tax preparation online ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. Free self tax preparation online In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Free self tax preparation online Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Free self tax preparation online The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Free self tax preparation online The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). Free self tax preparation online Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Free self tax preparation online Equitable relief is only available if you meet all of the following conditions. Free self tax preparation online You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Free self tax preparation online You have an understated tax or underpaid tax. Free self tax preparation online See Note later. Free self tax preparation online You did not pay the tax. Free self tax preparation online However, see Refunds , earlier, for exceptions. Free self tax preparation online The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. Free self tax preparation online You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Free self tax preparation online Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Free self tax preparation online You did not file or fail to file your return with the intent to commit fraud. Free self tax preparation online The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Free self tax preparation online For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Free self tax preparation online You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Free self tax preparation online Note. Free self tax preparation online Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Free self tax preparation online (An underpaid tax is tax that is properly shown on the return, but has not been paid. Free self tax preparation online ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Free self tax preparation online Generally, community property laws require you to allocate community income and expenses equally between both spouses. Free self tax preparation online However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. Free self tax preparation online      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Free self tax preparation online You must file an additional Form 8857 if you are requesting relief for more than three years. Free self tax preparation online If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. Free self tax preparation online If you are requesting equitable relief, see Exception for equitable relief. Free self tax preparation online under How To Request Relief, earlier, for when to file Form 8857. Free self tax preparation online If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. Free self tax preparation online Use the address or fax number shown in the Instructions for Form 8857. Free self tax preparation online File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Free self tax preparation online Do not file it with the employee assigned to examine your return. Free self tax preparation online Generally, the IRS has 10 years to collect an amount you owe. Free self tax preparation online This is the collection statute of limitations. Free self tax preparation online By law, the IRS is not allowed to collect from you after the 10-year period ends. Free self tax preparation online If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Free self tax preparation online But interest and penalties continue to accrue. Free self tax preparation online Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Free self tax preparation online This includes the time the Tax Court is considering your request. Free self tax preparation online After your case is resolved, the IRS can begin or resume collecting from you. Free self tax preparation online The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Free self tax preparation online See Publication 594 for more information. Free self tax preparation online Injured spouse relief is different from innocent spouse relief. Free self tax preparation online When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. Free self tax preparation online The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Free self tax preparation online You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). Free self tax preparation online You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Free self tax preparation online You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Free self tax preparation online Note. Free self tax preparation online If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. Free self tax preparation online . Free self tax preparation online Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. Free self tax preparation online There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. Free self tax preparation online For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. Free self tax preparation online You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Free self tax preparation online Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). Free self tax preparation online The understated tax allocated to you is generally the amount you are responsible for. Free self tax preparation online To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. Free self tax preparation online You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. Free self tax preparation online (Under this rule, you are no longer married if you are widowed. Free self tax preparation online ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. Free self tax preparation online In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Free self tax preparation online Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Free self tax preparation online The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Free self tax preparation online The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). Free self tax preparation online Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Free self tax preparation online Equitable relief is only available if you meet all of the following conditions. Free self tax preparation online You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Free self tax preparation online You have an understated tax or underpaid tax. Free self tax preparation online See Note later. Free self tax preparation online You did not pay the tax. Free self tax preparation online However, see Refunds , earlier, for exceptions. Free self tax preparation online The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. Free self tax preparation online You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Free self tax preparation online Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Free self tax preparation online You did not file or fail to file your return with the intent to commit fraud. Free self tax preparation online The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Free self tax preparation online For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Free self tax preparation online You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Free self tax preparation online Note. Free self tax preparation online Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Free self tax preparation online (An underpaid tax is tax that is properly shown on the return, but has not been paid. Free self tax preparation online ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Free self tax preparation online Generally, community property laws require you to allocate community income and expenses equally between both spouses. Free self tax preparation online However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. Free self tax preparation online      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Free self tax preparation online You must file an additional Form 8857 if you are requesting relief for more than three years. Free self tax preparation online If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. Free self tax preparation online If you are requesting equitable relief, see Exception for equitable relief. Free self tax preparation online under How To Request Relief, earlier, for when to file Form 8857. Free self tax preparation online If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. Free self tax preparation online Use the address or fax number shown in the Instructions for Form 8857. Free self tax preparation online File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Free self tax preparation online Do not file it with the employee assigned to examine your return. Free self tax preparation online Generally, the IRS has 10 years to collect an amount you owe. Free self tax preparation online This is the collection statute of limitations. Free self tax preparation online By law, the IRS is not allowed to collect from you after the 10-year period ends. Free self tax preparation online If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Free self tax preparation online But interest and penalties continue to accrue. Free self tax preparation online Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Free self tax preparation online This includes the time the Tax Court is considering your request. Free self tax preparation online After your case is resolved, the IRS can begin or resume collecting from you. Free self tax preparation online The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Free self tax preparation online See Publication 594 for more information. Free self tax preparation online Injured spouse relief is different from innocent spouse relief. Free self tax preparation online When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. Free self tax preparation online The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Free self tax preparation online You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). Free self tax preparation online You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Free self tax preparation online You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Free self tax preparation online Note. Free self tax preparation online If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. Free self tax preparation online . Free self tax preparation online What are the rules for separation of liability relief? Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). Free self tax preparation online The understated tax allocated to you is generally the amount you are responsible for. Free self tax preparation online To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. Free self tax preparation online You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. Free self tax preparation online (Under this rule, you are no longer married if you are widowed. Free self tax preparation online ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. Free self tax preparation online In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Free self tax preparation online Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Free self tax preparation online The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Free self tax preparation online The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). Free self tax preparation online Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Free self tax preparation online Equitable relief is only available if you meet all of the following conditions. Free self tax preparation online You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Free self tax preparation online You have an understated tax or underpaid tax. Free self tax preparation online See Note later. Free self tax preparation online You did not pay the tax. Free self tax preparation online However, see Refunds , earlier, for exceptions. Free self tax preparation online The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. Free self tax preparation online You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Free self tax preparation online Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Free self tax preparation online You did not file or fail to file your return with the intent to commit fraud. Free self tax preparation online The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Free self tax preparation online For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Free self tax preparation online You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Free self tax preparation online Note. Free self tax preparation online Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Free self tax preparation online (An underpaid tax is tax that is properly shown on the return, but has not been paid. Free self tax preparation online ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Free self tax preparation online Generally, community property laws require you to allocate community income and expenses equally between both spouses. Free self tax preparation online However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. Free self tax preparation online      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Free self tax preparation online You must file an additional Form 8857 if you are requesting relief for more than three years. Free self tax preparation online If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. Free self tax preparation online If you are requesting equitable relief, see Exception for equitable relief. Free self tax preparation online under How To Request Relief, earlier, for when to file Form 8857. Free self tax preparation online If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. Free self tax preparation online Use the address or fax number shown in the Instructions for Form 8857. Free self tax preparation online File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Free self tax preparation online Do not file it with the employee assigned to examine your return. Free self tax preparation online Generally, the IRS has 10 years to collect an amount you owe. Free self tax preparation online This is the collection statute of limitations. Free self tax preparation online By law, the IRS is not allowed to collect from you after the 10-year period ends. Free self tax preparation online If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Free self tax preparation online But interest and penalties continue to accrue. Free self tax preparation online Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Free self tax preparation online This includes the time the Tax Court is considering your request. Free self tax preparation online After your case is resolved, the IRS can begin or resume collecting from you. Free self tax preparation online The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Free self tax preparation online See Publication 594 for more information. Free self tax preparation online Injured spouse relief is different from innocent spouse relief. Free self tax preparation online When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. Free self tax preparation online The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Free self tax preparation online You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). Free self tax preparation online You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Free self tax preparation online You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Free self tax preparation online Note. Free self tax preparation online If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. Free self tax preparation online . Free self tax preparation online Why would a request for separation of liability relief be denied? Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Free self tax preparation online The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Free self tax preparation online The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). Free self tax preparation online Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Free self tax preparation online Equitable relief is only available if you meet all of the following conditions. Free self tax preparation online You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Free self tax preparation online You have an understated tax or underpaid tax. Free self tax preparation online See Note later. Free self tax preparation online You did not pay the tax. Free self tax preparation online However, see Refunds , earlier, for exceptions. Free self tax preparation online The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. Free self tax preparation online You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Free self tax preparation online Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Free self tax preparation online You did not file or fail to file your return with the intent to commit fraud. Free self tax preparation online The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Free self tax preparation online For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Free self tax preparation online You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Free self tax preparation online Note. Free self tax preparation online Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Free self tax preparation online (An underpaid tax is tax that is properly shown on the return, but has not been paid. Free self tax preparation online ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Free self tax preparation online Generally, community property laws require you to allocate community income and expenses equally between both spouses. Free self tax preparation online However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. Free self tax preparation online      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Free self tax preparation online You must file an additional Form 8857 if you are requesting relief for more than three years. Free self tax preparation online If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. Free self tax preparation online If you are requesting equitable relief, see Exception for equitable relief. Free self tax preparation online under How To Request Relief, earlier, for when to file Form 8857. Free self tax preparation online If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. Free self tax preparation online Use the address or fax number shown in the Instructions for Form 8857. Free self tax preparation online File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Free self tax preparation online Do not file it with the employee assigned to examine your return. Free self tax preparation online Generally, the IRS has 10 years to collect an amount you owe. Free self tax preparation online This is the collection statute of limitations. Free self tax preparation online By law, the IRS is not allowed to collect from you after the 10-year period ends. Free self tax preparation online If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Free self tax preparation online But interest and penalties continue to accrue. Free self tax preparation online Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Free self tax preparation online This includes the time the Tax Court is considering your request. Free self tax preparation online After your case is resolved, the IRS can begin or resume collecting from you. Free self tax preparation online The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Free self tax preparation online See Publication 594 for more information. Free self tax preparation online Injured spouse relief is different from innocent spouse relief. Free self tax preparation online When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. Free self tax preparation online The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Free self tax preparation online You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). Free self tax preparation online You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Free self tax preparation online You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Free self tax preparation online Note. Free self tax preparation online If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. Free self tax preparation online . Free self tax preparation online What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. Free self tax preparation online You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Free self tax preparation online You have an understated tax or underpaid tax. Free self tax preparation online See Note later. Free self tax preparation online You did not pay the tax. Free self tax preparation online However, see Refunds , earlier, for exceptions. Free self tax preparation online The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. Free self tax preparation online You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Free self tax preparation online Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Free self tax preparation online You did not file or fail to file your return with the intent to commit fraud. Free self tax preparation online The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Free self tax preparation online For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Free self tax preparation online You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Free self tax preparation online Note. Free self tax preparation online Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Free self tax preparation online (An underpaid tax is tax that is properly shown on the return, but has not been paid. Free self tax preparation online ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Free self tax preparation online Generally, community property laws require you to allocate community income and expenses equally between both spouses. Free self tax preparation online However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. Free self tax preparation online      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Free self tax preparation online You must file an additional Form 8857 if you are requesting relief for more than three years. Free self tax preparation online If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. Free self tax preparation online If you are requesting equitable relief, see Exception for equitable relief. Free self tax preparation online under How To Request Relief, earlier, for when to file Form 8857. Free self tax preparation online If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. Free self tax preparation online Use the address or fax number shown in the Instructions for Form 8857. Free self tax preparation online File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Free self tax preparation online Do not file it with the employee assigned to examine your return. Free self tax preparation online Generally, the IRS has 10 years to collect an amount you owe. Free self tax preparation online This is the collection statute of limitations. Free self tax preparation online By law, the IRS is not allowed to collect from you after the 10-year period ends. Free self tax preparation online If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Free self tax preparation online But interest and penalties continue to accrue. Free self tax preparation online Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Free self tax preparation online This includes the time the Tax Court is considering your request. Free self tax preparation online After your case is resolved, the IRS can begin or resume collecting from you. Free self tax preparation online The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Free self tax preparation online See Publication 594 for more information. Free self tax preparation online Injured spouse relief is different from innocent spouse relief. Free self tax preparation online When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. Free self tax preparation online The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Free self tax preparation online You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). Free self tax preparation online You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Free self tax preparation online You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Free self tax preparation online Note. Free self tax preparation online If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. Free self tax preparation online . Free self tax preparation online How do state community property laws affect my ability to qualify for relief? Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Free self tax preparation online Generally, community property laws require you to allocate community income and expenses equally between both spouses. Free self tax preparation online However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. Free self tax preparation online      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Free self tax preparation online You must file an additional Form 8857 if you are requesting relief for more than three years. Free self tax preparation online If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. Free self tax preparation online If you are requesting equitable relief, see Exception for equitable relief. Free self tax preparation online under How To Request Relief, earlier, for when to file Form 8857. Free self tax preparation online If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. Free self tax preparation online Use the address or fax number shown in the Instructions for Form 8857. Free self tax preparation online File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Free self tax preparation online Do not file it with the employee assigned to examine your return. Free self tax preparation online Generally, the IRS has 10 years to collect an amount you owe. Free self tax preparation online This is the collection statute of limitations. Free self tax preparation online By law, the IRS is not allowed to collect from you after the 10-year period ends. Free self tax preparation online If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Free self tax preparation online But interest and penalties continue to accrue. Free self tax preparation online Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Free self tax preparation online This includes the time the Tax Court is considering your request. Free self tax preparation online After your case is resolved, the IRS can begin or
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Tennessee Valley Authority

The Tennessee Valley Authority, a government owned corporation, provides low-cost electricity in seven southeatern states and provides flood control, navigation, and land management for the Tennessee River system.

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Website: Tennessee Valley Authority

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The Free Self Tax Preparation Online

Free self tax preparation online 8. Free self tax preparation online   Foreign Insurance Taxes Table of Contents Premium. Free self tax preparation online Tax is imposed on insurance policies issued by foreign insurers. Free self tax preparation online Any person who makes, signs, issues, or sells any of the documents and instruments subject to the tax, or for whose use or benefit they are made, signed, issued, or sold, is liable for the tax. Free self tax preparation online The following tax rates apply to each dollar (or fraction thereof) of the premium paid. Free self tax preparation online Casualty insurance and indemnity, fidelity, and surety bonds: 4 cents. Free self tax preparation online For example, on a premium payment of $10. Free self tax preparation online 10, the tax is 44 cents. Free self tax preparation online Life, sickness, and accident insurance, and annuity contracts: 1 cent. Free self tax preparation online For example, on a premium payment of $10. Free self tax preparation online 10, the tax is 11 cents. Free self tax preparation online Reinsurance policies covering any of the taxable contracts described in items (1) and (2): 1 cent. Free self tax preparation online However, the tax does not apply to casualty insurance premiums paid to foreign insurers for coverage of export goods in transit to foreign destinations. Free self tax preparation online Premium. Free self tax preparation online   Premium means the agreed price or consideration for assuming and carrying the risk or obligation. Free self tax preparation online It includes any additional charge or assessment payable under the contract, whether in one sum or installments. Free self tax preparation online If premiums are refunded, claim the tax paid on those premiums as an overpayment against tax due on other premiums paid or file a claim for refund. Free self tax preparation online When liability attaches. Free self tax preparation online   The liability for this tax attaches when the premium payment is transferred to the foreign insurer or reinsurer (including transfers to any bank, trust fund, or similar recipient designated by the foreign insurer or reinsurer) or to any nonresident agent, solicitor, or broker. Free self tax preparation online A person can pay the tax before the liability attaches if the person keeps records consistent with that practice. Free self tax preparation online Who must file. Free self tax preparation online   The person who pays the premium to the foreign insurer (or to any nonresident person such as a foreign broker) must pay the tax and file the return. Free self tax preparation online Otherwise, any person who issued or sold the policy, or who is insured under the policy, is required to pay the tax and file the return. Free self tax preparation online    The person liable for this tax must keep accurate records that identify each policy or instrument subject to tax. Free self tax preparation online These records must clearly establish the type of policy or instrument, the gross premium paid, the identity of the insured and insurer, and the total premium charged. Free self tax preparation online If the premium is to be paid in installments, the records must also establish the amount and anniversary date of each installment. Free self tax preparation online   The records must be kept at the place of business or other convenient location for at least 3 years after the later of the date any part of the tax became due, or the date any part of the tax was paid. Free self tax preparation online During this period, the records must be readily accessible to the IRS. Free self tax preparation online   The person having control or possession of a policy or instrument subject to this tax must keep the policy for at least 3 years after the date any part of the tax on it was paid. Free self tax preparation online For information on reinsurance premiums paid from one foreign insurer to another foreign insurer, see Rev. Free self tax preparation online Rul. Free self tax preparation online 2008-15. Free self tax preparation online You can find Rev. Free self tax preparation online Rul. Free self tax preparation online 2008-15 on page 633 of I. Free self tax preparation online R. Free self tax preparation online B. Free self tax preparation online 2008-12 at www. Free self tax preparation online irs. Free self tax preparation online gov/pub/irs-irbs/irb08-12. Free self tax preparation online pdf. Free self tax preparation online Treaty-based positions under IRC 6114. Free self tax preparation online   You may have to file an annual report disclosing the amount of premiums exempt from United States excise tax as a result of the application of a treaty with the United States that overrides (or otherwise modifies) any provision of the Internal Revenue Code. Free self tax preparation online   Attach any disclosure statement to the first quarter Form 720. Free self tax preparation online You may be able to use Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), as a disclosure statement. Free self tax preparation online See the Instructions for Form 720 for information on how and where to file. Free self tax preparation online   See Revenue Procedure 92-14 in Cumulative Bulletin 1992-1 for procedures you can use to claim a refund of this tax under certain U. Free self tax preparation online S. Free self tax preparation online treaties. Free self tax preparation online Prev  Up  Next   Home   More Online Publications