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Income Tax Form 1040

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Income Tax Form 1040

Income tax form 1040 Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Income tax form 1040 Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. Income tax form 1040 . Income tax form 1040 What is joint and several liability? . Income tax form 1040 How can I get relief from joint and several liability? . Income tax form 1040 What are the rules for innocent spouse relief? . Income tax form 1040 What are erroneous items? . Income tax form 1040 What is an understated tax? . Income tax form 1040 Will I qualify for innocent spouse relief in any situation where there is an understated tax? . Income tax form 1040 What are the rules for separation of liability relief? . Income tax form 1040 Why would a request for separation of liability relief be denied? . Income tax form 1040 What are the rules for equitable relief? . Income tax form 1040 How do state community property laws affect my ability to qualify for relief? . Income tax form 1040 How do I request relief? . Income tax form 1040 When should I file Form 8857? . Income tax form 1040 Where should I file Form 8857? . Income tax form 1040 I am currently undergoing an examination of my return. Income tax form 1040 How do I request innocent spouse relief? . Income tax form 1040 What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . Income tax form 1040 What is injured spouse relief? . Income tax form 1040 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. Income tax form 1040 This is called joint and several liability. Income tax form 1040 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. Income tax form 1040 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. Income tax form 1040 There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. Income tax form 1040 ” Each type has different requirements. Income tax form 1040 They are explained separately below. Income tax form 1040 To qualify for innocent spouse relief, you must meet all of the following conditions. Income tax form 1040 You must have filed a joint return which has an understated tax. Income tax form 1040 The understated tax must be due to erroneous items of your spouse (or former spouse). Income tax form 1040 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. Income tax form 1040 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Income tax form 1040 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Income tax form 1040 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. Income tax form 1040 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Income tax form 1040 For example, you reported total tax on your 2008 return of $2,500. Income tax form 1040 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Income tax form 1040 You have a $500 understated tax. Income tax form 1040 No. Income tax form 1040 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. Income tax form 1040 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. Income tax form 1040 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Income tax form 1040 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). Income tax form 1040 The understated tax allocated to you is generally the amount you are responsible for. Income tax form 1040 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. Income tax form 1040 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. Income tax form 1040 (Under this rule, you are no longer married if you are widowed. Income tax form 1040 ) 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. Income tax form 1040 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. Income tax form 1040 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Income tax form 1040 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Income tax form 1040 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). Income tax form 1040 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Income tax form 1040 Equitable relief is only available if you meet all of the following conditions. Income tax form 1040 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Income tax form 1040 You have an understated tax or underpaid tax. Income tax form 1040 See Note later. Income tax form 1040 You did not pay the tax. Income tax form 1040 However, see Refunds , earlier, for exceptions. Income tax form 1040 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. Income tax form 1040 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Income tax form 1040 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Income tax form 1040 You did not file or fail to file your return with the intent to commit fraud. Income tax form 1040 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Income tax form 1040 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Income tax form 1040 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Income tax form 1040 Note. Income tax form 1040 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Income tax form 1040 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Income tax form 1040 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Income tax form 1040 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Income tax form 1040 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. Income tax form 1040      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Income tax form 1040 You must file an additional Form 8857 if you are requesting relief for more than three years. Income tax form 1040 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. Income tax form 1040 If you are requesting equitable relief, see Exception for equitable relief. Income tax form 1040 under How To Request Relief, earlier, for when to file Form 8857. Income tax form 1040 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. Income tax form 1040 Use the address or fax number shown in the Instructions for Form 8857. Income tax form 1040 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Income tax form 1040 Do not file it with the employee assigned to examine your return. Income tax form 1040 Generally, the IRS has 10 years to collect an amount you owe. Income tax form 1040 This is the collection statute of limitations. Income tax form 1040 By law, the IRS is not allowed to collect from you after the 10-year period ends. Income tax form 1040 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Income tax form 1040 But interest and penalties continue to accrue. Income tax form 1040 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Income tax form 1040 This includes the time the Tax Court is considering your request. Income tax form 1040 After your case is resolved, the IRS can begin or resume collecting from you. Income tax form 1040 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Income tax form 1040 See Publication 594 for more information. Income tax form 1040 Injured spouse relief is different from innocent spouse relief. Income tax form 1040 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. Income tax form 1040 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Income tax form 1040 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). Income tax form 1040 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Income tax form 1040 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Income tax form 1040 Note. Income tax form 1040 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. Income tax form 1040 . Income tax form 1040 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. Income tax form 1040 ” Each type has different requirements. Income tax form 1040 They are explained separately below. Income tax form 1040 To qualify for innocent spouse relief, you must meet all of the following conditions. Income tax form 1040 You must have filed a joint return which has an understated tax. Income tax form 1040 The understated tax must be due to erroneous items of your spouse (or former spouse). Income tax form 1040 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. Income tax form 1040 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Income tax form 1040 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Income tax form 1040 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. Income tax form 1040 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Income tax form 1040 For example, you reported total tax on your 2008 return of $2,500. Income tax form 1040 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Income tax form 1040 You have a $500 understated tax. Income tax form 1040 No. Income tax form 1040 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. Income tax form 1040 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. Income tax form 1040 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Income tax form 1040 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). Income tax form 1040 The understated tax allocated to you is generally the amount you are responsible for. Income tax form 1040 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. Income tax form 1040 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. Income tax form 1040 (Under this rule, you are no longer married if you are widowed. Income tax form 1040 ) 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. Income tax form 1040 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. Income tax form 1040 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Income tax form 1040 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Income tax form 1040 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). Income tax form 1040 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Income tax form 1040 Equitable relief is only available if you meet all of the following conditions. Income tax form 1040 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Income tax form 1040 You have an understated tax or underpaid tax. Income tax form 1040 See Note later. Income tax form 1040 You did not pay the tax. Income tax form 1040 However, see Refunds , earlier, for exceptions. Income tax form 1040 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. Income tax form 1040 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Income tax form 1040 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Income tax form 1040 You did not file or fail to file your return with the intent to commit fraud. Income tax form 1040 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Income tax form 1040 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Income tax form 1040 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Income tax form 1040 Note. Income tax form 1040 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Income tax form 1040 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Income tax form 1040 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Income tax form 1040 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Income tax form 1040 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. Income tax form 1040      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Income tax form 1040 You must file an additional Form 8857 if you are requesting relief for more than three years. Income tax form 1040 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. Income tax form 1040 If you are requesting equitable relief, see Exception for equitable relief. Income tax form 1040 under How To Request Relief, earlier, for when to file Form 8857. Income tax form 1040 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. Income tax form 1040 Use the address or fax number shown in the Instructions for Form 8857. Income tax form 1040 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Income tax form 1040 Do not file it with the employee assigned to examine your return. Income tax form 1040 Generally, the IRS has 10 years to collect an amount you owe. Income tax form 1040 This is the collection statute of limitations. Income tax form 1040 By law, the IRS is not allowed to collect from you after the 10-year period ends. Income tax form 1040 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Income tax form 1040 But interest and penalties continue to accrue. Income tax form 1040 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Income tax form 1040 This includes the time the Tax Court is considering your request. Income tax form 1040 After your case is resolved, the IRS can begin or resume collecting from you. Income tax form 1040 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Income tax form 1040 See Publication 594 for more information. Income tax form 1040 Injured spouse relief is different from innocent spouse relief. Income tax form 1040 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. Income tax form 1040 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Income tax form 1040 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). Income tax form 1040 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Income tax form 1040 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Income tax form 1040 Note. Income tax form 1040 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. Income tax form 1040 . Income tax form 1040 What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. Income tax form 1040 You must have filed a joint return which has an understated tax. Income tax form 1040 The understated tax must be due to erroneous items of your spouse (or former spouse). Income tax form 1040 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. Income tax form 1040 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Income tax form 1040 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Income tax form 1040 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. Income tax form 1040 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Income tax form 1040 For example, you reported total tax on your 2008 return of $2,500. Income tax form 1040 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Income tax form 1040 You have a $500 understated tax. Income tax form 1040 No. Income tax form 1040 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. Income tax form 1040 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. Income tax form 1040 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Income tax form 1040 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). Income tax form 1040 The understated tax allocated to you is generally the amount you are responsible for. Income tax form 1040 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. Income tax form 1040 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. Income tax form 1040 (Under this rule, you are no longer married if you are widowed. Income tax form 1040 ) 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. Income tax form 1040 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. Income tax form 1040 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Income tax form 1040 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Income tax form 1040 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). Income tax form 1040 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Income tax form 1040 Equitable relief is only available if you meet all of the following conditions. Income tax form 1040 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Income tax form 1040 You have an understated tax or underpaid tax. Income tax form 1040 See Note later. Income tax form 1040 You did not pay the tax. Income tax form 1040 However, see Refunds , earlier, for exceptions. Income tax form 1040 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. Income tax form 1040 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Income tax form 1040 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Income tax form 1040 You did not file or fail to file your return with the intent to commit fraud. Income tax form 1040 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Income tax form 1040 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Income tax form 1040 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Income tax form 1040 Note. Income tax form 1040 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Income tax form 1040 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Income tax form 1040 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Income tax form 1040 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Income tax form 1040 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. Income tax form 1040      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Income tax form 1040 You must file an additional Form 8857 if you are requesting relief for more than three years. Income tax form 1040 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. Income tax form 1040 If you are requesting equitable relief, see Exception for equitable relief. Income tax form 1040 under How To Request Relief, earlier, for when to file Form 8857. Income tax form 1040 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. Income tax form 1040 Use the address or fax number shown in the Instructions for Form 8857. Income tax form 1040 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Income tax form 1040 Do not file it with the employee assigned to examine your return. Income tax form 1040 Generally, the IRS has 10 years to collect an amount you owe. Income tax form 1040 This is the collection statute of limitations. Income tax form 1040 By law, the IRS is not allowed to collect from you after the 10-year period ends. Income tax form 1040 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Income tax form 1040 But interest and penalties continue to accrue. Income tax form 1040 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Income tax form 1040 This includes the time the Tax Court is considering your request. Income tax form 1040 After your case is resolved, the IRS can begin or resume collecting from you. Income tax form 1040 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Income tax form 1040 See Publication 594 for more information. Income tax form 1040 Injured spouse relief is different from innocent spouse relief. Income tax form 1040 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. Income tax form 1040 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Income tax form 1040 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). Income tax form 1040 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Income tax form 1040 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Income tax form 1040 Note. Income tax form 1040 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. Income tax form 1040 . Income tax form 1040 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. Income tax form 1040 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Income tax form 1040 For example, you reported total tax on your 2008 return of $2,500. Income tax form 1040 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Income tax form 1040 You have a $500 understated tax. Income tax form 1040 No. Income tax form 1040 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. Income tax form 1040 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. Income tax form 1040 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Income tax form 1040 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). Income tax form 1040 The understated tax allocated to you is generally the amount you are responsible for. Income tax form 1040 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. Income tax form 1040 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. Income tax form 1040 (Under this rule, you are no longer married if you are widowed. Income tax form 1040 ) 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. Income tax form 1040 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. Income tax form 1040 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Income tax form 1040 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Income tax form 1040 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). Income tax form 1040 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Income tax form 1040 Equitable relief is only available if you meet all of the following conditions. Income tax form 1040 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Income tax form 1040 You have an understated tax or underpaid tax. Income tax form 1040 See Note later. Income tax form 1040 You did not pay the tax. Income tax form 1040 However, see Refunds , earlier, for exceptions. Income tax form 1040 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. Income tax form 1040 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Income tax form 1040 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Income tax form 1040 You did not file or fail to file your return with the intent to commit fraud. Income tax form 1040 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Income tax form 1040 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Income tax form 1040 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Income tax form 1040 Note. Income tax form 1040 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Income tax form 1040 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Income tax form 1040 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Income tax form 1040 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Income tax form 1040 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. Income tax form 1040      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Income tax form 1040 You must file an additional Form 8857 if you are requesting relief for more than three years. Income tax form 1040 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. Income tax form 1040 If you are requesting equitable relief, see Exception for equitable relief. Income tax form 1040 under How To Request Relief, earlier, for when to file Form 8857. Income tax form 1040 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. Income tax form 1040 Use the address or fax number shown in the Instructions for Form 8857. Income tax form 1040 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Income tax form 1040 Do not file it with the employee assigned to examine your return. Income tax form 1040 Generally, the IRS has 10 years to collect an amount you owe. Income tax form 1040 This is the collection statute of limitations. Income tax form 1040 By law, the IRS is not allowed to collect from you after the 10-year period ends. Income tax form 1040 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Income tax form 1040 But interest and penalties continue to accrue. Income tax form 1040 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Income tax form 1040 This includes the time the Tax Court is considering your request. Income tax form 1040 After your case is resolved, the IRS can begin or resume collecting from you. Income tax form 1040 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Income tax form 1040 See Publication 594 for more information. Income tax form 1040 Injured spouse relief is different from innocent spouse relief. Income tax form 1040 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. Income tax form 1040 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Income tax form 1040 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). Income tax form 1040 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Income tax form 1040 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Income tax form 1040 Note. Income tax form 1040 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. Income tax form 1040 . Income tax form 1040 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. Income tax form 1040 For example, you reported total tax on your 2008 return of $2,500. Income tax form 1040 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Income tax form 1040 You have a $500 understated tax. Income tax form 1040 No. Income tax form 1040 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. Income tax form 1040 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. Income tax form 1040 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Income tax form 1040 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). Income tax form 1040 The understated tax allocated to you is generally the amount you are responsible for. Income tax form 1040 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. Income tax form 1040 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. Income tax form 1040 (Under this rule, you are no longer married if you are widowed. Income tax form 1040 ) 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. Income tax form 1040 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. Income tax form 1040 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Income tax form 1040 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Income tax form 1040 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). Income tax form 1040 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Income tax form 1040 Equitable relief is only available if you meet all of the following conditions. Income tax form 1040 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Income tax form 1040 You have an understated tax or underpaid tax. Income tax form 1040 See Note later. Income tax form 1040 You did not pay the tax. Income tax form 1040 However, see Refunds , earlier, for exceptions. Income tax form 1040 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. Income tax form 1040 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Income tax form 1040 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Income tax form 1040 You did not file or fail to file your return with the intent to commit fraud. Income tax form 1040 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Income tax form 1040 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Income tax form 1040 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Income tax form 1040 Note. Income tax form 1040 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Income tax form 1040 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Income tax form 1040 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Income tax form 1040 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Income tax form 1040 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. Income tax form 1040      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Income tax form 1040 You must file an additional Form 8857 if you are requesting relief for more than three years. Income tax form 1040 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. Income tax form 1040 If you are requesting equitable relief, see Exception for equitable relief. Income tax form 1040 under How To Request Relief, earlier, for when to file Form 8857. Income tax form 1040 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. Income tax form 1040 Use the address or fax number shown in the Instructions for Form 8857. Income tax form 1040 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Income tax form 1040 Do not file it with the employee assigned to examine your return. Income tax form 1040 Generally, the IRS has 10 years to collect an amount you owe. Income tax form 1040 This is the collection statute of limitations. Income tax form 1040 By law, the IRS is not allowed to collect from you after the 10-year period ends. Income tax form 1040 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Income tax form 1040 But interest and penalties continue to accrue. Income tax form 1040 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Income tax form 1040 This includes the time the Tax Court is considering your request. Income tax form 1040 After your case is resolved, the IRS can begin or resume collecting from you. Income tax form 1040 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Income tax form 1040 See Publication 594 for more information. Income tax form 1040 Injured spouse relief is different from innocent spouse relief. Income tax form 1040 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. Income tax form 1040 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Income tax form 1040 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). Income tax form 1040 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Income tax form 1040 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Income tax form 1040 Note. Income tax form 1040 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. Income tax form 1040 . Income tax form 1040 Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. Income tax form 1040 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. Income tax form 1040 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. Income tax form 1040 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Income tax form 1040 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). Income tax form 1040 The understated tax allocated to you is generally the amount you are responsible for. Income tax form 1040 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. Income tax form 1040 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. Income tax form 1040 (Under this rule, you are no longer married if you are widowed. Income tax form 1040 ) 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. Income tax form 1040 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. Income tax form 1040 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Income tax form 1040 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Income tax form 1040 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). Income tax form 1040 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Income tax form 1040 Equitable relief is only available if you meet all of the following conditions. Income tax form 1040 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Income tax form 1040 You have an understated tax or underpaid tax. Income tax form 1040 See Note later. Income tax form 1040 You did not pay the tax. Income tax form 1040 However, see Refunds , earlier, for exceptions. Income tax form 1040 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. Income tax form 1040 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Income tax form 1040 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Income tax form 1040 You did not file or fail to file your return with the intent to commit fraud. Income tax form 1040 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Income tax form 1040 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Income tax form 1040 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Income tax form 1040 Note. Income tax form 1040 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Income tax form 1040 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Income tax form 1040 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Income tax form 1040 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Income tax form 1040 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. Income tax form 1040      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Income tax form 1040 You must file an additional Form 8857 if you are requesting relief for more than three years. Income tax form 1040 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. Income tax form 1040 If you are requesting equitable relief, see Exception for equitable relief. Income tax form 1040 under How To Request Relief, earlier, for when to file Form 8857. Income tax form 1040 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. Income tax form 1040 Use the address or fax number shown in the Instructions for Form 8857. Income tax form 1040 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Income tax form 1040 Do not file it with the employee assigned to examine your return. Income tax form 1040 Generally, the IRS has 10 years to collect an amount you owe. Income tax form 1040 This is the collection statute of limitations. Income tax form 1040 By law, the IRS is not allowed to collect from you after the 10-year period ends. Income tax form 1040 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Income tax form 1040 But interest and penalties continue to accrue. Income tax form 1040 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Income tax form 1040 This includes the time the Tax Court is considering your request. Income tax form 1040 After your case is resolved, the IRS can begin or resume collecting from you. Income tax form 1040 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Income tax form 1040 See Publication 594 for more information. Income tax form 1040 Injured spouse relief is different from innocent spouse relief. Income tax form 1040 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. Income tax form 1040 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Income tax form 1040 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). Income tax form 1040 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Income tax form 1040 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Income tax form 1040 Note. Income tax form 1040 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. Income tax form 1040 . Income tax form 1040 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). Income tax form 1040 The understated tax allocated to you is generally the amount you are responsible for. Income tax form 1040 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. Income tax form 1040 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. Income tax form 1040 (Under this rule, you are no longer married if you are widowed. Income tax form 1040 ) 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. Income tax form 1040 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. Income tax form 1040 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Income tax form 1040 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Income tax form 1040 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). Income tax form 1040 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Income tax form 1040 Equitable relief is only available if you meet all of the following conditions. Income tax form 1040 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Income tax form 1040 You have an understated tax or underpaid tax. Income tax form 1040 See Note later. Income tax form 1040 You did not pay the tax. Income tax form 1040 However, see Refunds , earlier, for exceptions. Income tax form 1040 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. Income tax form 1040 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Income tax form 1040 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Income tax form 1040 You did not file or fail to file your return with the intent to commit fraud. Income tax form 1040 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Income tax form 1040 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Income tax form 1040 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Income tax form 1040 Note. Income tax form 1040 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Income tax form 1040 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Income tax form 1040 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Income tax form 1040 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Income tax form 1040 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. Income tax form 1040      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Income tax form 1040 You must file an additional Form 8857 if you are requesting relief for more than three years. Income tax form 1040 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. Income tax form 1040 If you are requesting equitable relief, see Exception for equitable relief. Income tax form 1040 under How To Request Relief, earlier, for when to file Form 8857. Income tax form 1040 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. Income tax form 1040 Use the address or fax number shown in the Instructions for Form 8857. Income tax form 1040 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Income tax form 1040 Do not file it with the employee assigned to examine your return. Income tax form 1040 Generally, the IRS has 10 years to collect an amount you owe. Income tax form 1040 This is the collection statute of limitations. Income tax form 1040 By law, the IRS is not allowed to collect from you after the 10-year period ends. Income tax form 1040 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Income tax form 1040 But interest and penalties continue to accrue. Income tax form 1040 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Income tax form 1040 This includes the time the Tax Court is considering your request. Income tax form 1040 After your case is resolved, the IRS can begin or resume collecting from you. Income tax form 1040 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Income tax form 1040 See Publication 594 for more information. Income tax form 1040 Injured spouse relief is different from innocent spouse relief. Income tax form 1040 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. Income tax form 1040 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Income tax form 1040 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). Income tax form 1040 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Income tax form 1040 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Income tax form 1040 Note. Income tax form 1040 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. Income tax form 1040 . Income tax form 1040 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. Income tax form 1040 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Income tax form 1040 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). Income tax form 1040 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Income tax form 1040 Equitable relief is only available if you meet all of the following conditions. Income tax form 1040 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Income tax form 1040 You have an understated tax or underpaid tax. Income tax form 1040 See Note later. Income tax form 1040 You did not pay the tax. Income tax form 1040 However, see Refunds , earlier, for exceptions. Income tax form 1040 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. Income tax form 1040 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Income tax form 1040 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Income tax form 1040 You did not file or fail to file your return with the intent to commit fraud. Income tax form 1040 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Income tax form 1040 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Income tax form 1040 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Income tax form 1040 Note. Income tax form 1040 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Income tax form 1040 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Income tax form 1040 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Income tax form 1040 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Income tax form 1040 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. Income tax form 1040      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Income tax form 1040 You must file an additional Form 8857 if you are requesting relief for more than three years. Income tax form 1040 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. Income tax form 1040 If you are requesting equitable relief, see Exception for equitable relief. Income tax form 1040 under How To Request Relief, earlier, for when to file Form 8857. Income tax form 1040 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. Income tax form 1040 Use the address or fax number shown in the Instructions for Form 8857. Income tax form 1040 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Income tax form 1040 Do not file it with the employee assigned to examine your return. Income tax form 1040 Generally, the IRS has 10 years to collect an amount you owe. Income tax form 1040 This is the collection statute of limitations. Income tax form 1040 By law, the IRS is not allowed to collect from you after the 10-year period ends. Income tax form 1040 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Income tax form 1040 But interest and penalties continue to accrue. Income tax form 1040 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Income tax form 1040 This includes the time the Tax Court is considering your request. Income tax form 1040 After your case is resolved, the IRS can begin or resume collecting from you. Income tax form 1040 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Income tax form 1040 See Publication 594 for more information. Income tax form 1040 Injured spouse relief is different from innocent spouse relief. Income tax form 1040 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. Income tax form 1040 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Income tax form 1040 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). Income tax form 1040 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Income tax form 1040 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Income tax form 1040 Note. Income tax form 1040 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. Income tax form 1040 . Income tax form 1040 What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. Income tax form 1040 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Income tax form 1040 You have an understated tax or underpaid tax. Income tax form 1040 See Note later. Income tax form 1040 You did not pay the tax. Income tax form 1040 However, see Refunds , earlier, for exceptions. Income tax form 1040 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. Income tax form 1040 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Income tax form 1040 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Income tax form 1040 You did not file or fail to file your return with the intent to commit fraud. Income tax form 1040 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Income tax form 1040 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Income tax form 1040 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Income tax form 1040 Note. Income tax form 1040 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Income tax form 1040 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Income tax form 1040 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Income tax form 1040 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Income tax form 1040 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. Income tax form 1040      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Income tax form 1040 You must file an additional Form 8857 if you are requesting relief for more than three years. Income tax form 1040 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. Income tax form 1040 If you are requesting equitable relief, see Exception for equitable relief. Income tax form 1040 under How To Request Relief, earlier, for when to file Form 8857. Income tax form 1040 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. Income tax form 1040 Use the address or fax number shown in the Instructions for Form 8857. Income tax form 1040 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Income tax form 1040 Do not file it with the employee assigned to examine your return. Income tax form 1040 Generally, the IRS has 10 years to collect an amount you owe. Income tax form 1040 This is the collection statute of limitations. Income tax form 1040 By law, the IRS is not allowed to collect from you after the 10-year period ends. Income tax form 1040 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Income tax form 1040 But interest and penalties continue to accrue. Income tax form 1040 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Income tax form 1040 This includes the time the Tax Court is considering your request. Income tax form 1040 After your case is resolved, the IRS can begin or resume collecting from you. Income tax form 1040 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Income tax form 1040 See Publication 594 for more information. Income tax form 1040 Injured spouse relief is different from innocent spouse relief. Income tax form 1040 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. Income tax form 1040 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Income tax form 1040 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). Income tax form 1040 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Income tax form 1040 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Income tax form 1040 Note. Income tax form 1040 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. Income tax form 1040 . Income tax form 1040 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. Income tax form 1040 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Income tax form 1040 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. Income tax form 1040      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Income tax form 1040 You must file an additional Form 8857 if you are requesting relief for more than three years. Income tax form 1040 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. Income tax form 1040 If you are requesting equitable relief, see Exception for equitable relief. Income tax form 1040 under How To Request Relief, earlier, for when to file Form 8857. Income tax form 1040 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. Income tax form 1040 Use the address or fax number shown in the Instructions for Form 8857. Income tax form 1040 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Income tax form 1040 Do not file it with the employee assigned to examine your return. Income tax form 1040 Generally, the IRS has 10 years to collect an amount you owe. Income tax form 1040 This is the collection statute of limitations. Income tax form 1040 By law, the IRS is not allowed to collect from you after the 10-year period ends. Income tax form 1040 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Income tax form 1040 But interest and penalties continue to accrue. Income tax form 1040 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Income tax form 1040 This includes the time the Tax Court is considering your request. Income tax form 1040 After your case is resolved, the IRS can begin or
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IRS Nationwide Tax Forums Online

The IRS Nationwide Tax Forums Online (NTFO) provides information for tax professionals from the speakers at the IRS Nationwide Tax Forums. Each online, self-study seminar includes interactive video synchronized with a PowerPoint presentation, along downloadable slides and complete transcripts.
NTFO seminars may be taken for either continuing professional education (CPE) credit or audit. NTFO is registered with the Internal Revenue Service and the National Association of State Boards of Accountancy (NASBA) as an approved sponsor of continuing professional education for CPAs and EAs. No prerequisites are required before taking the seminars on the NTFO website.
NTFO seminars allow its users to learn at their own pace, any time of day, from any location. The seminars are broken into chapters for easier viewing. To earn credit for a seminar, create an NTFO account and purchase the seminar, answer review questions at the end of each chapter, and pass a short, multiple-choice final examination. The seminar may be viewed repeatedly; however, the final examination can only be attempted two times. After passing the final examination, the user can immediately print the certificate of completion.
NTFO offers seminars from the 2009 through 2013 IRS Nationwide Tax Forums (some seminars are only available for audit).

IR-2013-89: Seminars from the 2013 Forums Now Available at IRS Nationwide Tax Forums Online

2013 NTFO Seminars

  • 2013 New Roth Conversion Opportunities & Other Retirement Curveballs
  • Automated Underreporter (AUR) and Correspondence Examinations
  • Collection Alternatives for your Small Business Clients
  •  The Collection Appeal Program (CAP):  Do you know what to expect during a CAP Appeal?
  • Doing the Right Thing: TIGTA, Integrity and You
  • Getting the Most out of Child-Related Tax Benefits
  • Grab the Money and Run? Retirement Plan Loans and Hardship Distributions
  • ITINs and Filing a Tax Return: Advocating for your Client during the ITIN Application Process
  • The New Form 706
  • Overview of 2013 Income Tax Changes
  • An Overview of Circular 230 and the Office of Professional Responsibility (OPR) for New Tax Professionals
  • Post Appeals Mediation (PAM): Do you know what to expect during PAM?
  • Return Preparer Fraud: Remedies for the Taxpayer
  • What Every Tax Return Preparer Needs to Know: Key Circular 230 Provisions

For more information, visit IRS Nationwide Tax Forums Online.

Page Last Reviewed or Updated: 08-Nov-2013

The Income Tax Form 1040

Income tax form 1040 Publication 600 - Introductory Material Table of Contents Introduction Introduction The Tax Relief and Health Care Act of 2006 extended the election to deduct state and local general sales taxes for 2006. Income tax form 1040 The act was enacted after Schedule A (Form 1040), Itemized Deductions, and its instructions were printed. Income tax form 1040 Because we were not able to include the instructions for figuring the deduction in the Schedule A instructions, we are providing this publication to help you figure this deduction. Income tax form 1040 You can elect to deduct state and local general sales taxes instead of state and local income taxes as a deduction on Schedule A. Income tax form 1040 You cannot deduct both. Income tax form 1040 To figure your deduction, you can use either: Your actual expenses, or The optional sales tax tables plus the general sales taxes paid on certain specified items. Income tax form 1040 Prev  Up  Next   Home   More Online Publications