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How To Refile A Tax Return

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How To Refile A Tax Return

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The How To Refile A Tax Return

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