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Irs Form 2011

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Irs Form 2011

Irs form 2011 Index A Assistance (see Tax help) F Free tax services, Free help with your tax return. Irs form 2011 H Help (see Tax help) P Publications (see Tax help) T Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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Start Saving Now

If you think it’s too late to start saving for retirement, think again. By setting some realistic goals and creating a plan, even for a few years, you can create a nest egg that can help you live a more comfortable retirement.

"Time is money" may be a trite expression, but when it comes to saving, it’s still very true. Just remember the compound interest lesson calculations you learned in math class. That lesson still applies. In a few years, you can make a significant contribution to your nest egg with a disciplined savings strategy.

Put every possible dollar into tax-advantageous retirement savings plans, a skilled financial planner can help you get the most for your money. If your employer offers to match your contribution to a 401(k), take advantage of that important retirement savings vehicle. Don’t leave money on the table! Look for other tax deductible savings plans if you still have a little extra to save. Your employer may offer additional pre-tax saving plans or you could open your own IRA. In addition, special provisions in federal retirement savings law allow employees 50 and older to save even more due to special catch-up provisions.

Cost-Cutting Strategies

Remember, a little cost-cutting now will help ensure that you enjoy a more comfortable retirement later. If you were planning to treat yourself to a new car, consider making due with your current vehicle for a few more years. Reallocate the money you’d use for a down payment toward your savings strategy. Also, take a look at your auto insurance coverage. If you’re paying for collision coverage for an older vehicle, consider dropping it. Take a look at your deductible, too. If you have a low deductible, perhaps $250, consider raising it to at least $500 or even $1,000. These two strategies could significantly reduce your auto insurance premium.

If you were considering taking an out-of-town vacation, vacation at home. You might be surprised by the interesting activities you have in town or a short drive away. Downsizing into a smaller home, hopefully with a smaller mortgage or none at all, may be an option. Even small changes like skipping the daily $4.00 cup of boutique coffee or packing your own lunch for work it can save you hundreds of dollars each year.

Redefine Retirement

Consider working longer. Postponing retirement by just a year or two can help you save thousands toward your goal and also allow more time for investment strategies to pay off, it can also increase your Social Security benefit. Also give thought to what your definition of retirement is. Many people who fully retire find themselves looking for a part-time job because they’re bored. Instead of leaving your employer entirely, consider a phased retirement and continue to working part time for several years.

The Irs Form 2011

Irs form 2011 Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Irs form 2011 Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. Irs form 2011 . Irs form 2011 What is joint and several liability? . Irs form 2011 How can I get relief from joint and several liability? . Irs form 2011 What are the rules for innocent spouse relief? . Irs form 2011 What are erroneous items? . Irs form 2011 What is an understated tax? . Irs form 2011 Will I qualify for innocent spouse relief in any situation where there is an understated tax? . Irs form 2011 What are the rules for separation of liability relief? . Irs form 2011 Why would a request for separation of liability relief be denied? . Irs form 2011 What are the rules for equitable relief? . Irs form 2011 How do state community property laws affect my ability to qualify for relief? . Irs form 2011 How do I request relief? . Irs form 2011 When should I file Form 8857? . Irs form 2011 Where should I file Form 8857? . Irs form 2011 I am currently undergoing an examination of my return. Irs form 2011 How do I request innocent spouse relief? . Irs form 2011 What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . Irs form 2011 What is injured spouse relief? . Irs form 2011 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. Irs form 2011 This is called joint and several liability. Irs form 2011 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. Irs form 2011 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. Irs form 2011 There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. Irs form 2011 ” Each type has different requirements. Irs form 2011 They are explained separately below. Irs form 2011 To qualify for innocent spouse relief, you must meet all of the following conditions. Irs form 2011 You must have filed a joint return which has an understated tax. Irs form 2011 The understated tax must be due to erroneous items of your spouse (or former spouse). Irs form 2011 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. Irs form 2011 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Irs form 2011 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Irs form 2011 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. Irs form 2011 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Irs form 2011 For example, you reported total tax on your 2008 return of $2,500. Irs form 2011 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Irs form 2011 You have a $500 understated tax. Irs form 2011 No. Irs form 2011 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. Irs form 2011 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. Irs form 2011 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Irs form 2011 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). Irs form 2011 The understated tax allocated to you is generally the amount you are responsible for. Irs form 2011 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. Irs form 2011 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. Irs form 2011 (Under this rule, you are no longer married if you are widowed. Irs form 2011 ) 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. Irs form 2011 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. Irs form 2011 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Irs form 2011 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Irs form 2011 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). Irs form 2011 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Irs form 2011 Equitable relief is only available if you meet all of the following conditions. Irs form 2011 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs form 2011 You have an understated tax or underpaid tax. Irs form 2011 See Note later. Irs form 2011 You did not pay the tax. Irs form 2011 However, see Refunds , earlier, for exceptions. Irs form 2011 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. Irs form 2011 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs form 2011 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Irs form 2011 You did not file or fail to file your return with the intent to commit fraud. Irs form 2011 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Irs form 2011 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs form 2011 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs form 2011 Note. Irs form 2011 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Irs form 2011 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs form 2011 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs form 2011 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs form 2011 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. Irs form 2011      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs form 2011 You must file an additional Form 8857 if you are requesting relief for more than three years. Irs form 2011 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. Irs form 2011 If you are requesting equitable relief, see Exception for equitable relief. Irs form 2011 under How To Request Relief, earlier, for when to file Form 8857. Irs form 2011 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. Irs form 2011 Use the address or fax number shown in the Instructions for Form 8857. Irs form 2011 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs form 2011 Do not file it with the employee assigned to examine your return. Irs form 2011 Generally, the IRS has 10 years to collect an amount you owe. Irs form 2011 This is the collection statute of limitations. Irs form 2011 By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs form 2011 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs form 2011 But interest and penalties continue to accrue. Irs form 2011 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs form 2011 This includes the time the Tax Court is considering your request. Irs form 2011 After your case is resolved, the IRS can begin or resume collecting from you. Irs form 2011 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs form 2011 See Publication 594 for more information. Irs form 2011 Injured spouse relief is different from innocent spouse relief. Irs form 2011 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. Irs form 2011 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs form 2011 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). Irs form 2011 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Irs form 2011 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs form 2011 Note. Irs form 2011 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. Irs form 2011 . Irs form 2011 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. Irs form 2011 ” Each type has different requirements. Irs form 2011 They are explained separately below. Irs form 2011 To qualify for innocent spouse relief, you must meet all of the following conditions. Irs form 2011 You must have filed a joint return which has an understated tax. Irs form 2011 The understated tax must be due to erroneous items of your spouse (or former spouse). Irs form 2011 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. Irs form 2011 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Irs form 2011 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Irs form 2011 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. Irs form 2011 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Irs form 2011 For example, you reported total tax on your 2008 return of $2,500. Irs form 2011 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Irs form 2011 You have a $500 understated tax. Irs form 2011 No. Irs form 2011 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. Irs form 2011 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. Irs form 2011 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Irs form 2011 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). Irs form 2011 The understated tax allocated to you is generally the amount you are responsible for. Irs form 2011 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. Irs form 2011 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. Irs form 2011 (Under this rule, you are no longer married if you are widowed. Irs form 2011 ) 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. Irs form 2011 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. Irs form 2011 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Irs form 2011 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Irs form 2011 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). Irs form 2011 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Irs form 2011 Equitable relief is only available if you meet all of the following conditions. Irs form 2011 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs form 2011 You have an understated tax or underpaid tax. Irs form 2011 See Note later. Irs form 2011 You did not pay the tax. Irs form 2011 However, see Refunds , earlier, for exceptions. Irs form 2011 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. Irs form 2011 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs form 2011 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Irs form 2011 You did not file or fail to file your return with the intent to commit fraud. Irs form 2011 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Irs form 2011 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs form 2011 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs form 2011 Note. Irs form 2011 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Irs form 2011 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs form 2011 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs form 2011 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs form 2011 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. Irs form 2011      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs form 2011 You must file an additional Form 8857 if you are requesting relief for more than three years. Irs form 2011 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. Irs form 2011 If you are requesting equitable relief, see Exception for equitable relief. Irs form 2011 under How To Request Relief, earlier, for when to file Form 8857. Irs form 2011 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. Irs form 2011 Use the address or fax number shown in the Instructions for Form 8857. Irs form 2011 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs form 2011 Do not file it with the employee assigned to examine your return. Irs form 2011 Generally, the IRS has 10 years to collect an amount you owe. Irs form 2011 This is the collection statute of limitations. Irs form 2011 By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs form 2011 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs form 2011 But interest and penalties continue to accrue. Irs form 2011 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs form 2011 This includes the time the Tax Court is considering your request. Irs form 2011 After your case is resolved, the IRS can begin or resume collecting from you. Irs form 2011 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs form 2011 See Publication 594 for more information. Irs form 2011 Injured spouse relief is different from innocent spouse relief. Irs form 2011 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. Irs form 2011 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs form 2011 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). Irs form 2011 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Irs form 2011 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs form 2011 Note. Irs form 2011 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. Irs form 2011 . Irs form 2011 What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. Irs form 2011 You must have filed a joint return which has an understated tax. Irs form 2011 The understated tax must be due to erroneous items of your spouse (or former spouse). Irs form 2011 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. Irs form 2011 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Irs form 2011 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Irs form 2011 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. Irs form 2011 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Irs form 2011 For example, you reported total tax on your 2008 return of $2,500. Irs form 2011 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Irs form 2011 You have a $500 understated tax. Irs form 2011 No. Irs form 2011 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. Irs form 2011 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. Irs form 2011 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Irs form 2011 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). Irs form 2011 The understated tax allocated to you is generally the amount you are responsible for. Irs form 2011 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. Irs form 2011 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. Irs form 2011 (Under this rule, you are no longer married if you are widowed. Irs form 2011 ) 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. Irs form 2011 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. Irs form 2011 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Irs form 2011 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Irs form 2011 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). Irs form 2011 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Irs form 2011 Equitable relief is only available if you meet all of the following conditions. Irs form 2011 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs form 2011 You have an understated tax or underpaid tax. Irs form 2011 See Note later. Irs form 2011 You did not pay the tax. Irs form 2011 However, see Refunds , earlier, for exceptions. Irs form 2011 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. Irs form 2011 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs form 2011 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Irs form 2011 You did not file or fail to file your return with the intent to commit fraud. Irs form 2011 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Irs form 2011 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs form 2011 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs form 2011 Note. Irs form 2011 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Irs form 2011 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs form 2011 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs form 2011 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs form 2011 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. Irs form 2011      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs form 2011 You must file an additional Form 8857 if you are requesting relief for more than three years. Irs form 2011 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. Irs form 2011 If you are requesting equitable relief, see Exception for equitable relief. Irs form 2011 under How To Request Relief, earlier, for when to file Form 8857. Irs form 2011 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. Irs form 2011 Use the address or fax number shown in the Instructions for Form 8857. Irs form 2011 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs form 2011 Do not file it with the employee assigned to examine your return. Irs form 2011 Generally, the IRS has 10 years to collect an amount you owe. Irs form 2011 This is the collection statute of limitations. Irs form 2011 By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs form 2011 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs form 2011 But interest and penalties continue to accrue. Irs form 2011 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs form 2011 This includes the time the Tax Court is considering your request. Irs form 2011 After your case is resolved, the IRS can begin or resume collecting from you. Irs form 2011 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs form 2011 See Publication 594 for more information. Irs form 2011 Injured spouse relief is different from innocent spouse relief. Irs form 2011 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. Irs form 2011 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs form 2011 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). Irs form 2011 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Irs form 2011 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs form 2011 Note. Irs form 2011 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. Irs form 2011 . Irs form 2011 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. Irs form 2011 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Irs form 2011 For example, you reported total tax on your 2008 return of $2,500. Irs form 2011 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Irs form 2011 You have a $500 understated tax. Irs form 2011 No. Irs form 2011 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. Irs form 2011 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. Irs form 2011 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Irs form 2011 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). Irs form 2011 The understated tax allocated to you is generally the amount you are responsible for. Irs form 2011 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. Irs form 2011 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. Irs form 2011 (Under this rule, you are no longer married if you are widowed. Irs form 2011 ) 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. Irs form 2011 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. Irs form 2011 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Irs form 2011 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Irs form 2011 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). Irs form 2011 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Irs form 2011 Equitable relief is only available if you meet all of the following conditions. Irs form 2011 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs form 2011 You have an understated tax or underpaid tax. Irs form 2011 See Note later. Irs form 2011 You did not pay the tax. Irs form 2011 However, see Refunds , earlier, for exceptions. Irs form 2011 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. Irs form 2011 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs form 2011 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Irs form 2011 You did not file or fail to file your return with the intent to commit fraud. Irs form 2011 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Irs form 2011 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs form 2011 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs form 2011 Note. Irs form 2011 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Irs form 2011 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs form 2011 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs form 2011 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs form 2011 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. Irs form 2011      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs form 2011 You must file an additional Form 8857 if you are requesting relief for more than three years. Irs form 2011 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. Irs form 2011 If you are requesting equitable relief, see Exception for equitable relief. Irs form 2011 under How To Request Relief, earlier, for when to file Form 8857. Irs form 2011 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. Irs form 2011 Use the address or fax number shown in the Instructions for Form 8857. Irs form 2011 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs form 2011 Do not file it with the employee assigned to examine your return. Irs form 2011 Generally, the IRS has 10 years to collect an amount you owe. Irs form 2011 This is the collection statute of limitations. Irs form 2011 By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs form 2011 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs form 2011 But interest and penalties continue to accrue. Irs form 2011 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs form 2011 This includes the time the Tax Court is considering your request. Irs form 2011 After your case is resolved, the IRS can begin or resume collecting from you. Irs form 2011 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs form 2011 See Publication 594 for more information. Irs form 2011 Injured spouse relief is different from innocent spouse relief. Irs form 2011 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. Irs form 2011 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs form 2011 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). Irs form 2011 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Irs form 2011 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs form 2011 Note. Irs form 2011 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. Irs form 2011 . Irs form 2011 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. Irs form 2011 For example, you reported total tax on your 2008 return of $2,500. Irs form 2011 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Irs form 2011 You have a $500 understated tax. Irs form 2011 No. Irs form 2011 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. Irs form 2011 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. Irs form 2011 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Irs form 2011 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). Irs form 2011 The understated tax allocated to you is generally the amount you are responsible for. Irs form 2011 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. Irs form 2011 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. Irs form 2011 (Under this rule, you are no longer married if you are widowed. Irs form 2011 ) 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. Irs form 2011 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. Irs form 2011 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Irs form 2011 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Irs form 2011 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). Irs form 2011 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Irs form 2011 Equitable relief is only available if you meet all of the following conditions. Irs form 2011 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs form 2011 You have an understated tax or underpaid tax. Irs form 2011 See Note later. Irs form 2011 You did not pay the tax. Irs form 2011 However, see Refunds , earlier, for exceptions. Irs form 2011 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. Irs form 2011 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs form 2011 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Irs form 2011 You did not file or fail to file your return with the intent to commit fraud. Irs form 2011 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Irs form 2011 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs form 2011 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs form 2011 Note. Irs form 2011 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Irs form 2011 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs form 2011 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs form 2011 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs form 2011 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. Irs form 2011      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs form 2011 You must file an additional Form 8857 if you are requesting relief for more than three years. Irs form 2011 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. Irs form 2011 If you are requesting equitable relief, see Exception for equitable relief. Irs form 2011 under How To Request Relief, earlier, for when to file Form 8857. Irs form 2011 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. Irs form 2011 Use the address or fax number shown in the Instructions for Form 8857. Irs form 2011 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs form 2011 Do not file it with the employee assigned to examine your return. Irs form 2011 Generally, the IRS has 10 years to collect an amount you owe. Irs form 2011 This is the collection statute of limitations. Irs form 2011 By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs form 2011 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs form 2011 But interest and penalties continue to accrue. Irs form 2011 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs form 2011 This includes the time the Tax Court is considering your request. Irs form 2011 After your case is resolved, the IRS can begin or resume collecting from you. Irs form 2011 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs form 2011 See Publication 594 for more information. Irs form 2011 Injured spouse relief is different from innocent spouse relief. Irs form 2011 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. Irs form 2011 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs form 2011 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). Irs form 2011 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Irs form 2011 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs form 2011 Note. Irs form 2011 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. Irs form 2011 . Irs form 2011 Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. Irs form 2011 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. Irs form 2011 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. Irs form 2011 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Irs form 2011 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). Irs form 2011 The understated tax allocated to you is generally the amount you are responsible for. Irs form 2011 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. Irs form 2011 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. Irs form 2011 (Under this rule, you are no longer married if you are widowed. Irs form 2011 ) 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. Irs form 2011 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. Irs form 2011 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Irs form 2011 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Irs form 2011 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). Irs form 2011 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Irs form 2011 Equitable relief is only available if you meet all of the following conditions. Irs form 2011 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs form 2011 You have an understated tax or underpaid tax. Irs form 2011 See Note later. Irs form 2011 You did not pay the tax. Irs form 2011 However, see Refunds , earlier, for exceptions. Irs form 2011 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. Irs form 2011 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs form 2011 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Irs form 2011 You did not file or fail to file your return with the intent to commit fraud. Irs form 2011 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Irs form 2011 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs form 2011 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs form 2011 Note. Irs form 2011 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Irs form 2011 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs form 2011 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs form 2011 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs form 2011 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. Irs form 2011      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs form 2011 You must file an additional Form 8857 if you are requesting relief for more than three years. Irs form 2011 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. Irs form 2011 If you are requesting equitable relief, see Exception for equitable relief. Irs form 2011 under How To Request Relief, earlier, for when to file Form 8857. Irs form 2011 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. Irs form 2011 Use the address or fax number shown in the Instructions for Form 8857. Irs form 2011 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs form 2011 Do not file it with the employee assigned to examine your return. Irs form 2011 Generally, the IRS has 10 years to collect an amount you owe. Irs form 2011 This is the collection statute of limitations. Irs form 2011 By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs form 2011 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs form 2011 But interest and penalties continue to accrue. Irs form 2011 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs form 2011 This includes the time the Tax Court is considering your request. Irs form 2011 After your case is resolved, the IRS can begin or resume collecting from you. Irs form 2011 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs form 2011 See Publication 594 for more information. Irs form 2011 Injured spouse relief is different from innocent spouse relief. Irs form 2011 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. Irs form 2011 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs form 2011 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). Irs form 2011 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Irs form 2011 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs form 2011 Note. Irs form 2011 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. Irs form 2011 . Irs form 2011 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). Irs form 2011 The understated tax allocated to you is generally the amount you are responsible for. Irs form 2011 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. Irs form 2011 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. Irs form 2011 (Under this rule, you are no longer married if you are widowed. Irs form 2011 ) 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. Irs form 2011 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. Irs form 2011 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Irs form 2011 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Irs form 2011 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). Irs form 2011 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Irs form 2011 Equitable relief is only available if you meet all of the following conditions. Irs form 2011 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs form 2011 You have an understated tax or underpaid tax. Irs form 2011 See Note later. Irs form 2011 You did not pay the tax. Irs form 2011 However, see Refunds , earlier, for exceptions. Irs form 2011 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. Irs form 2011 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs form 2011 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Irs form 2011 You did not file or fail to file your return with the intent to commit fraud. Irs form 2011 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Irs form 2011 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs form 2011 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs form 2011 Note. Irs form 2011 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Irs form 2011 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs form 2011 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs form 2011 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs form 2011 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. Irs form 2011      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs form 2011 You must file an additional Form 8857 if you are requesting relief for more than three years. Irs form 2011 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. Irs form 2011 If you are requesting equitable relief, see Exception for equitable relief. Irs form 2011 under How To Request Relief, earlier, for when to file Form 8857. Irs form 2011 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. Irs form 2011 Use the address or fax number shown in the Instructions for Form 8857. Irs form 2011 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs form 2011 Do not file it with the employee assigned to examine your return. Irs form 2011 Generally, the IRS has 10 years to collect an amount you owe. Irs form 2011 This is the collection statute of limitations. Irs form 2011 By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs form 2011 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs form 2011 But interest and penalties continue to accrue. Irs form 2011 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs form 2011 This includes the time the Tax Court is considering your request. Irs form 2011 After your case is resolved, the IRS can begin or resume collecting from you. Irs form 2011 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs form 2011 See Publication 594 for more information. Irs form 2011 Injured spouse relief is different from innocent spouse relief. Irs form 2011 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. Irs form 2011 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs form 2011 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). Irs form 2011 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Irs form 2011 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs form 2011 Note. Irs form 2011 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. Irs form 2011 . Irs form 2011 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. Irs form 2011 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Irs form 2011 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). Irs form 2011 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Irs form 2011 Equitable relief is only available if you meet all of the following conditions. Irs form 2011 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs form 2011 You have an understated tax or underpaid tax. Irs form 2011 See Note later. Irs form 2011 You did not pay the tax. Irs form 2011 However, see Refunds , earlier, for exceptions. Irs form 2011 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. Irs form 2011 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs form 2011 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Irs form 2011 You did not file or fail to file your return with the intent to commit fraud. Irs form 2011 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Irs form 2011 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs form 2011 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs form 2011 Note. Irs form 2011 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Irs form 2011 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs form 2011 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs form 2011 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs form 2011 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. Irs form 2011      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs form 2011 You must file an additional Form 8857 if you are requesting relief for more than three years. Irs form 2011 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. Irs form 2011 If you are requesting equitable relief, see Exception for equitable relief. Irs form 2011 under How To Request Relief, earlier, for when to file Form 8857. Irs form 2011 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. Irs form 2011 Use the address or fax number shown in the Instructions for Form 8857. Irs form 2011 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs form 2011 Do not file it with the employee assigned to examine your return. Irs form 2011 Generally, the IRS has 10 years to collect an amount you owe. Irs form 2011 This is the collection statute of limitations. Irs form 2011 By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs form 2011 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs form 2011 But interest and penalties continue to accrue. Irs form 2011 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs form 2011 This includes the time the Tax Court is considering your request. Irs form 2011 After your case is resolved, the IRS can begin or resume collecting from you. Irs form 2011 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs form 2011 See Publication 594 for more information. Irs form 2011 Injured spouse relief is different from innocent spouse relief. Irs form 2011 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. Irs form 2011 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs form 2011 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). Irs form 2011 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Irs form 2011 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs form 2011 Note. Irs form 2011 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. Irs form 2011 . Irs form 2011 What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. Irs form 2011 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Irs form 2011 You have an understated tax or underpaid tax. Irs form 2011 See Note later. Irs form 2011 You did not pay the tax. Irs form 2011 However, see Refunds , earlier, for exceptions. Irs form 2011 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. Irs form 2011 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Irs form 2011 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Irs form 2011 You did not file or fail to file your return with the intent to commit fraud. Irs form 2011 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Irs form 2011 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Irs form 2011 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Irs form 2011 Note. Irs form 2011 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Irs form 2011 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Irs form 2011 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Irs form 2011 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs form 2011 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. Irs form 2011      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs form 2011 You must file an additional Form 8857 if you are requesting relief for more than three years. Irs form 2011 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. Irs form 2011 If you are requesting equitable relief, see Exception for equitable relief. Irs form 2011 under How To Request Relief, earlier, for when to file Form 8857. Irs form 2011 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. Irs form 2011 Use the address or fax number shown in the Instructions for Form 8857. Irs form 2011 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs form 2011 Do not file it with the employee assigned to examine your return. Irs form 2011 Generally, the IRS has 10 years to collect an amount you owe. Irs form 2011 This is the collection statute of limitations. Irs form 2011 By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs form 2011 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs form 2011 But interest and penalties continue to accrue. Irs form 2011 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs form 2011 This includes the time the Tax Court is considering your request. Irs form 2011 After your case is resolved, the IRS can begin or resume collecting from you. Irs form 2011 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Irs form 2011 See Publication 594 for more information. Irs form 2011 Injured spouse relief is different from innocent spouse relief. Irs form 2011 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. Irs form 2011 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Irs form 2011 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). Irs form 2011 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Irs form 2011 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Irs form 2011 Note. Irs form 2011 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. Irs form 2011 . Irs form 2011 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. Irs form 2011 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Irs form 2011 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. Irs form 2011      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Irs form 2011 You must file an additional Form 8857 if you are requesting relief for more than three years. Irs form 2011 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. Irs form 2011 If you are requesting equitable relief, see Exception for equitable relief. Irs form 2011 under How To Request Relief, earlier, for when to file Form 8857. Irs form 2011 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. Irs form 2011 Use the address or fax number shown in the Instructions for Form 8857. Irs form 2011 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Irs form 2011 Do not file it with the employee assigned to examine your return. Irs form 2011 Generally, the IRS has 10 years to collect an amount you owe. Irs form 2011 This is the collection statute of limitations. Irs form 2011 By law, the IRS is not allowed to collect from you after the 10-year period ends. Irs form 2011 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Irs form 2011 But interest and penalties continue to accrue. Irs form 2011 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Irs form 2011 This includes the time the Tax Court is considering your request. Irs form 2011 After your case is resolved, the IRS can begin or