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

Check out the new Affordable Care Act Tax Provisions Home Page

Información en Español: Disposiciones de La Ley del Cuidado de Salud de Bajo Precio
 

Update

The open enrollment period to purchase health insurance coverage for 2014 through the Health Insurance Marketplace runs from Oct. 1, 2013, through March 31, 2014. If you are seeking information about how to obtain health care coverage or financial assistance to purchase health care coverage for you and your family, visit the Health and Human Services website, HealthCare.gov.

Effect of Sequestration on Small Business Health Care Tax Credit

Pursuant to the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, refund payments issued to certain small tax-exempt employers claiming the refundable portion of the Small Business Health Care Tax Credit under Internal Revenue Code Section 45R, are subject to sequestration. This means that refund payments processed on or after Oct.1, 2013, and on or before Sept. 30, 2014, to a Section 45R applicant will be reduced by the fiscal year 2014 sequestration rate of 7.2 percent, irrespective of when the original or amended tax return was received by the IRS. The sequestration reduction rate will be applied unless and until a law is enacted that cancels or otherwise impacts the sequester, at which time the sequestration reduction rate is subject to change.

Affected taxpayers will be notified through correspondence that a portion of their requested payment was subject to the sequester reduction and the amount.

IRC §7216, Disclosure or Use of Information by Tax Return Preparers

Final Treasury Regulations on rules and consent requirements relating to the disclosure or use of tax return information by tax return preparers became effective Dec. 28, 2012. For additional information about how these apply to services and education related to the Affordable Care Act, please see our questions and answers

Medical Loss Ratio (MLR)

Beginning in 2011, insurance companies are required to spend a specified percentage of premium dollars on medical care and quality improvement activities, meeting a medical loss ratio (MLR) standard. Insurance companies that are not meeting the MLR standard will be required to provide rebates to their consumers beginning in 2012. For information on the federal tax consequences to an insurance company that pays a MLR rebate and an individual policyholder who receives a MLR rebate, as well as information on the federal tax consequences to employees if a MLR rebate stems from a group health insurance policy, see our frequently asked questions.

Reporting Employer Provided Health Coverage in Form W-2

The Affordable Care Act requires employers to report the cost of coverage under an employer-sponsored group health plan on an employee’s Form W-2, Wage and Tax Statement, in Box 12, using Code DD. Many employers are eligible for transition relief for tax-year 2012 and beyond, until the IRS issues final guidance for this reporting requirement.

The amount reported does not affect tax liability, as the value of the employer excludible contribution to health coverage continues to be excludible from an employee's income, and it is not taxable. This reporting is for informational purposes only, to show employees the value of their health care benefits.

More information about the reporting can be found on Form W-2 Reporting of Employer-Sponsored Health Coverage.

Net Investment Income Tax

A new Net Investment Income Tax went into effect on Jan. 1, 2013. The 3.8 percent Net Investment Income Tax applies to individuals, estates and trusts that have certain investment income above certain threshold amounts. On Nov. 26, 2013, the IRS and the Treasury Department issued final regulations, which provide guidance on the general application of the Net Investment Income Tax and the computation of Net Investment Income. In addition, on Nov. 26, 2013, the IRS and the Treasury Department issued proposed regulations on the computation of net investment income as it relates to certain specific types of property. Comments may be submitted electronically, by mail or hand delivered to the IRS. For additional information on the Net Investment Income Tax, see our questions and answers.

Additional Medicare Tax

A new Additional Medicare Tax went into effect on Jan. 1, 2013. The 0.9 percent Additional Medicare Tax applies to an individual’s wages, Railroad Retirement Tax Act compensation and self-employment income that exceeds a threshold amount based on the individual’s filing status. The threshold amounts are $250,000 for married taxpayers who file jointly, $125,000 for married taxpayers who file separately and $200,000 for all other taxpayers. An employer is responsible for withholding the Additional Medicare Tax from wages or compensation it pays to an employee in excess of $200,000 in a calendar year. On Nov. 26, 2013, the IRS and the Department of the Treasury issued final regulations which provide guidance for employers and individuals relating to the implementation of Additional Medicare Tax, including the requirement to withhold Additional Medicare Tax on certain wages and compensation, the requirement to report Additional Medicare Tax, and the employer process for adjusting underpayments and overpayments of Additional Medicare Tax. In addition, the regulations provide guidance on the employer and individual processes for filing a claim for refund for an overpayment of Additional Medicare Tax. For additional information on the Additional Medicare Tax, see our questions and answers.

Minimum Value

On April 26, 2012, the Department of the Treasury and IRS issued Notice 2012-31, which provides information and requested public comment on an approach to determining whether an eligible employer-sponsored health plan provides minimum value. Additionally, on April 30, 2013, the Treasury Department and the IRS issued proposed regulations relating to minimum value of eligible employer-sponsored plans and other rules regarding the premium tax credit. Starting in 2014, whether such a plan provides minimum value will be relevant to eligibility for the premium tax credit and application of the employer shared responsibility payment.

Information Reporting on Health Coverage by Employers

On March 5, 2014, the Department of the Treasury and IRS issued final regulations on employer health insurance coverage information reporting. The information reporting relates to health insurance coverage that is offered by certain employers, referred to as applicable large employers, and reporting is to be provided by each member of an applicable large employer. Additionally, on July 9, 2013, the Department of the Treasury and the IRS issued Notice 2013-45, announcing transition relief for 2014 from this annual information reporting. Learn more about this reporting requirement by reading the fact sheet issued by the U.S. Department of the Treasury.

Information Reporting on Health Coverage by Insurers

On March 5, 2014, the Department of the Treasury and IRS issued final regulations on minimum essential coverage information reporting. The information reporting is to be provided by health insurance issuers, certain sponsors of self-insured plans, government agencies and certain other parties that provide health coverage. Additionally, on July 9, 2013, the Department of the Treasury and the IRS issued Notice 2013-45 announcing transition relief for 2014 from this annual information reporting. Learn more about this reporting requirement by reading the fact sheet issued by the U.S. Department of the Treasury.

Disclosure of Return Information

On Aug. 13, 2013, the Department of the Treasury and the IRS issued final regulations with rules for disclosure of return information to the Department of Health and Human Services that will be used to carry out eligibility determinations for advance payments of the premium tax credit, Medicaid and other health insurance affordability programs. For additional information on the final regulations, see our questions and answers.

Small Business Health Care Tax Credit

This credit helps small businesses and small tax-exempt organizations afford the cost of covering their employees and is specifically targeted for those with low- and moderate-income workers. The credit is designed to encourage small employers to offer health insurance coverage for the first time or maintain coverage they already have. In general, the credit is available to small employers that pay at least half the cost of single coverage for their employees. On Aug. 23, 2013, the Department of Treasury and the IRS issued proposed regulations, which include information on the transition of eligibility for the credit and requiring the purchase of insurance coverage through an Affordable Insurance Exchange (also known as a Health Insurance Marketplace). Additionally, IRS Notice 2014-06 provides transition relief for employers in certain counties in Washington and Wisconsin with no SHOP coverage available. Learn more by browsing our page on the Small Business Health Care Tax Credit for Small Employers.

Application of the Affordable Care Act to Health Reimbursement Arrangements, Health Flexible Spending Arrangements and Certain Other Employer Healthcare Arrangements

The Affordable Care Act’s market reforms apply to group health plans. On Sept. 13, 2013, the IRS issued Notice 2013-54, which explains how the Affordable Care Act’s market reforms apply to certain types of group health plans, including health reimbursement arrangements (HRAs), health flexible spending arrangements (health FSAs) and certain other employer healthcare arrangements, including arrangements under which an employer reimburses an employee for some or all of the premium expenses incurred for an individual health insurance policy. The notice also provides guidance on employee assistance programs or EAPs and on section 125(f)(3), which prohibits the use of pre-tax employee contributions to cafeteria plans to purchase coverage on an Affordable Insurance Exchange (also known as a Health Insurance Marketplace). The notice applies for plan years beginning on and after Jan. 1, 2014, but taxpayers may apply the guidance provided in the notice for all prior periods.  

DOL has issued a notice in substantially identical form to Notice 2013-54, DOL Technical Release 2013-03, and HHS will shortly issue guidance to reflect that it concurs with Notice 2013-54. On Jan. 24, 2013, DOL and HHS issued FAQs that addressed the application of the Affordable Care Act to HRAs.

On Jan. 9, 2014, DOL and HHS issued FAQs that addressed, among other things, future rules relating to excepted benefits.

Health Flexible Spending Arrangements

Effective Jan. 1, 2011, the cost of an over-the-counter medicine or drug cannot be reimbursed from Flexible Spending Arrangements (FSAs) or health reimbursement arrangements unless a prescription is obtained. The change does not affect insulin, even if purchased without a prescription, or other health care expenses such as medical devices, eye glasses, contact lenses, co-pays and deductibles. This standard applies only to purchases made on or after Jan. 1, 2011. A similar rule went into effect on Jan. 1, 2011, for Health Savings Accounts (HSAs), and Archer Medical Savings Accounts (Archer MSAs). Employers and employees should take these changes into account as they make health benefit decisions. For more information, see news release IR-2010-95, Notice 2010-59, Revenue Ruling 2010-23 and our questions and answers. FSA and HRA participants can continue using debit cards to buy prescribed over-the-counter medicines, if requirements are met. For more information, see news release IR-2010-128 and Notice 2011-5. Additionally, Notice 2013-57 provides information about the definition of preventive care for purposes of high deductible health plans associated with HSAs. 

In addition, starting in 2013, there are new rules about the amount that can be contributed to an FSA. Notice 2012-40 provides information about these rules and flexibility for employers applying the new rules. On Oct. 31, 2013, the Department of the Treasury and IRS issued Notice 2013-71, which provides information on a new $500 carryover option for employer-sponsored healthcare flexible spending arrangements. Learn more by reading the news release issued by the U.S. Department of the Treasury.

Further, Notice 2013-54 provides guidance regarding the application of the Affordable Care Act’s market reforms to certain health FSAs.   

Medical Device Excise Tax

On Dec. 5, 2012, the IRS and the Department of the Treasury issued final regulations on the new 2.3-percent medical device excise tax (IRC §4191) that manufacturers and importers will pay on their sales of certain medical devices starting in 2013. On Dec. 5, 2012, the IRS and the Department of the Treasury also issued Notice 2012-77, which provides interim guidance on certain issues related to the medical device excise tax. Additional information is available on the Medical Device Excise Tax page and Medical Device Excise Tax FAQs on IRS.gov.

Changes to Itemized Deduction for Medical Expenses

Beginning Jan. 1, 2013, you can claim deductions for medical expenses not covered by your health insurance when they reach 10 percent of your adjusted gross income. This change affects your 2013 tax return that you will file in 2014. There is a temporary exemption from Jan. 1, 2013, to Dec. 31, 2016, for individuals age 65 and older and their spouses. For additional information, see our questions and answers.

Health Insurance Premium Tax Credit

Starting in 2014, individuals and families can take a new premium tax credit to help them afford health insurance coverage purchased through an Affordable Insurance Exchange (also known as a Health Insurance Marketplace). The premium tax credit is refundable so taxpayers who have little or no income tax liability can still benefit. The credit also can be paid in advance to a taxpayer’s insurance company to help cover the cost of premiums. On May 18, 2012, the Department of the Treasury and the IRS issued final regulations, which provide guidance for individuals who enroll in qualified health plans through Marketplaces and claim the premium tax credit, and for Marketplaces that make qualified health plans available to individuals and employers. On Jan. 30, 2013, the Department of the Treasury and IRS released final regulations on the premium tax credit affordability test for related individuals. On April 30, 2013, the Department of the Treasury and the IRS issued proposed regulations relating to minimum value of eligible employer-sponsored plans and other rules regarding the premium tax credit. Additionally, Notice 2013-41, issued on June 26, 2013, provides information for determining whether or when individuals are considered eligible for coverage under certain Medicaid, Medicare, CHIP, TRICARE, student health or state high-risk pool programs. This determination will affect whether the individual is eligible for the premium tax credit. On June 28, 2013, the Department of the Treasury and IRS issued proposed regulations on the new reporting requirements for Marketplaces. Notice 2014-23 was issued on March 26, 2014, and allows certain victims of domestic abuse to claim the premium tax credit while filing a return using the Married Filing Separately filing status for the 2014 calendar year. For more information on the credit, see our premium tax credit page and our questions and answers.

Individual Shared Responsibility Provision

Starting in 2014, the Individual Shared Responsibility provision calls for each individual to either have minimum essential coverage for each month, qualify for an exemption, or make a payment when filing his or her federal income tax return. On Aug. 27, 2013, the Department of the Treasury and the IRS issued final regulations on the Individual Shared Responsibility provision. On Jan. 23, 2014, the Department of the Treasury and the IRS issued proposed regulations addressing several issues that were identified in the preamble to the final regulations. In particular, the proposed regulations provide that certain limited-benefit Medicaid and TRICARE coverage is not minimum essential coverage. The proposed regulations also address the treatment of health reimbursement arrangements and wellness program incentives for purposes of determining the exemption for individuals who cannot afford employer-sponsored coverage. Comments are due April 28, 2014, and may be submitted electronically, by mail or hand delivered to the IRS. Additionally, because individuals may not be aware that these limited-benefit government health programs are not minimum essential coverage at the time of enrollment, Notice 2014-10, issued on Jan. 23, 2014, provides transition relief from the shared responsibility payment for months in 2014 in which individuals have certain Medicaid coverage or limited-benefit coverage under chapter 55 of title 10, U.S.C. For additional information on the Individual Shared Responsibility provision, the final regulations and Notice 2013-42, see our ISRP page and questions and answers. Additional information on exemptions and minimum essential coverage is available in final regulations issued by the U.S. Department of Health & Human Services. The open enrollment period to purchase health insurance coverage for 2014 through the Health Insurance Marketplace runs from Oct. 1, 2013, through March 31, 2014.

Health Coverage for Older Children

Health coverage for an employee's children under 27 years of age is now generally tax-free to the employee. This expanded health care tax benefit applies to various work place and retiree health plans. These changes immediately allow employers with cafeteria plans –– plans that allow employees to choose from a menu of tax-free benefit options and cash or taxable benefits –– to permit employees to begin making pre-tax contributions to pay for this expanded benefit. This also applies to self-employed individuals who qualify for the self-employed health insurance deduction on their federal income tax return. Learn more by reading our news release or this notice.

Excise Tax on Indoor Tanning Services

A 10-percent excise tax on indoor UV tanning services went into effect on July 1, 2010. Payments are made along with Form 720, Quarterly Federal Excise Tax Return. The tax doesn't apply to phototherapy services performed by a licensed medical professional on his or her premises. There's also an exception for certain physical fitness facilities that offer tanning as an incidental service to members without a separately identifiable fee. For more information on the tax and how it is administered, see the Indoor Tanning Services Tax Center.

Adoption Credit

For tax years 2010 and 2011, the Affordable Care Act raised the maximum adoption credit per child and the credit was refundable. For more information related to the adoption credit for tax years 2010 and 2011, see our news release, tax tip, questions and answers, flyer, Notice 2010-66, Revenue Procedure 2010-31, Revenue Procedure 2010-35 and Revenue Procedure 2011-52.

For tax year 2012, the credit has reverted to being nonrefundable, with a maximum amount (dollar limitation) of $12,650 per child. If you adopted a child in 2012, see Tax Topic 607 for more information. 

Transitional Reinsurance Program

The ACA requires all health insurance issuers and self-insured group health plans to make contributions under the transitional Reinsurance Program to support payments to individual market issuers that cover high-cost individuals. For information on the tax treatment of contributions made under the Reinsurance Program, see our frequently asked questions.

Medicare Shared Savings Program

The Affordable Care Act establishes a Medicare shared savings program (MSSP) which encourages Accountable Care Organizations (ACOs) to facilitate cooperation among providers to improve the quality of care provided to Medicare beneficiaries and reduce unnecessary costs. More information can be found in Notice 2011-20, which solicited written comments regarding what additional guidance, if any, is needed for tax-exempt organizations participating in the MSSP through an ACO. This guidance also addresses the participation of tax-exempt organizations in non-MSSP activities through ACOs. Additional information on the MSSP is available on the Department of Health and Human Services website.

The Centers for Medicare and Medicaid Services has released final regulations describing the rules for the Shared Savings Program and accountable care organizations. Fact Sheet 2011-11 confirms that Notice 2011-20 continues to reflect IRS expectations regarding the Shared Savings Program and ACOs, and provides additional information for charitable organizations that may wish to participate.

Qualified Therapeutic Discovery Project Program

This program was designed to provide tax credits and grants to small firms that show significant potential to produce new and cost-saving therapies, support U.S. jobs and increase U.S. competitiveness. Applicants were required to have their research projects certified as eligible for the credit or grant. IRS guidance describes the application process.

Submission of certification applications began June 21, 2010, and applications had to be postmarked no later than July 21, 2010, to be considered for the program. Applications that were postmarked by July 21, 2010, were reviewed by both the Department of Health and Human Services (HHS) and the IRS. All applicants were notified by letter dated October 29, 2010, advising whether or not the application for certification was approved. For those applications that were approved, the letter also provided the amount of the grant to be awarded or the tax credit the applicant was eligible to take.

The IRS published the names of the applicants whose projects were approved as required by law. Listings of results are available by state.

Learn more by reading the IRS news release, the news release issued by the U.S. Department of the Treasury, the page on the HHS website and our questions and answers.

Group Health Plan Requirements

The Affordable Care Act establishes a number of new requirements for group health plans. Interim guidance on changes to the nondiscrimination requirements for group health plans can be found in Notice 2011-1, which provides that employers will not be subject to penalties until after additional guidance is issued. Additionally, TD 9575 and REG-140038-10, issued by DOL, HHS and IRS, provide information on the summary of benefits and coverage and the uniform glossary. Notice 2012-59 provides guidance to group health plans on the waiting periods they may apply before coverage starts. On March 19, 2013, HHS, DOL and IRS issued proposed regulations on the ninety-day waiting period limitation.. 

More information on group health plan requirements is available on the websites of the Departments of Health and Human Services and Labor and in additional guidance.

Further, Notice 2013-54 provides guidance regarding the application of the Affordable Care Act’s market reforms to certain types of group health plans, including health reimbursement arrangements (HRAs), health flexible spending arrangements (health FSAs) and certain other employer healthcare arrangements, including arrangements under which an employer reimburses an employee for some or all of the premium expenses incurred for an individual health insurance policy. 

Annual Fee on Health Insurance Providers

The Affordable Care Act created an annual fee on certain health insurance providers beginning in 2014. On Nov. 26, 2013, the Treasury Department and IRS issued final regulations on this annual fee imposed on covered entities engaged in the business of providing health insurance for United States health risks.

For additional information visit our Affordable Care Act Provision 9010 - Health Insurance Providers Fee page

Tax-Exempt 501(c)(29) Qualified Nonprofit Health Insurance Issuers

The Affordable Care Act requires the Department of Health and Human Services (HHS) to establish the Consumer Operated and Oriented Plan program (CO-OP program). It also provides for tax exemption for recipients of CO-OP program grants and loans that meet additional requirements under section 501(c)(29). IRS Notice 2011-23 outlined the requirements for tax exemption under section 501(c)(29) and solicited written comments regarding these requirements as well as the application process. Revenue Procedure 2012-11, issued in conjunction with temporary regulations and a notice of proposed rulemaking, sets out the procedures for issuing determination letters and rulings on the exempt status of organizations applying for recognition of exemption under 501(c)(29).

An overview of the CO-OP program is available on the HHS website.

Medicare Part D Coverage Gap “donut hole” Rebate

The Affordable Care Act provides a one-time $250 rebate in 2010 to assist Medicare Part D recipients who have reached their Medicare drug plan’s coverage gap. This payment is not taxable. This payment is not made by the IRS. More information can be found at www.medicare.gov.

Additional Requirements for Tax-Exempt Hospitals

The Affordable Care Act added new requirements for charitable hospitals (see Notice 2010-39 and Notice 2011-52). On June 26, 2012, the IRS published proposed regulations that provide information on the requirements for charitable hospitals relating to financial assistance and emergency medical care policies, charges for emergency or medically necessary care provided to individuals eligible for financial assistance, and billing and collections. On April 5, 2013, the IRS published proposed regulations on the requirement that charitable hospitals conduct community health needs assessments (CHNAs) and adopt implementation strategies at least once every three years. These proposed regulations also discuss the related excise tax and reporting requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. On August 15, 2013, the IRS published temporary regulations and proposed regulations providing information on which form to use when making an excise tax payment for failure to meet the CHNA requirements and the due date for filing the form. Notice 2014-2 confirms that hospital organizations can rely on proposed regulations under section 501(r) of the Internal Revenue Code published on June 26, 2012 and April 5, 2013, pending the publication of final regulations or other applicable guidance. Notice 2014-3 contains a proposed revenue procedure that provides correction and disclosure procedures under which certain failures to meet the requirements of section 501(r) will be excused.

Annual Fee on Branded Prescription Pharmaceutical Manufacturers and Importers

The Affordable Care Act created an annual fee payable beginning in 2011 by certain manufacturers and importers of brand name pharmaceuticals. On Aug. 15, 2011, the IRS issued temporary regulations and a notice of proposed rulemaking on the branded prescription drug fee. The temporary regulations describe the rules related to the fee, including how it is computed and how it is paid. On Aug. 5, 2013, the IRS issued Notice 2013-51, which provides additional guidance on the branded prescription drug fee for the 2014 fee year. For information on the fee for the 2012 fee year and for the 2013 fee year, see Notice 2011-92 and Notice 2012-74.

For additional information, visit our Affordable Care Act Provision 9008 Branded Prescription Drug Fee page.

Modification of Section 833 Treatment of Certain Health Organizations

The Affordable Care Act amended section 833 of the Code, which provides special rules for the taxation of Blue Cross and Blue Shield organizations and certain other organizations that provide health insurance. IRS Notice 2010-79 provides transitional relief and interim guidance on the computation of an organization’s taxpayer’s Medical Loss Ratio (MLR) for purposes of section 833, the consequences of nonapplication and changes in accounting method. Notice 2011-04 provides additional information and the procedures for qualifying organizations to obtain automatic consent to change its method of accounting for unearned premiums. Notice 2012-37 extends the transitional relief and interim guidance provided in Notice 2010-79 for another year to any taxable year beginning in 2012 and the first taxable year beginning after Dec. 31, 2012. 

On January 6, 2014, the IRS issued final regulations that describe how the MLR for purposes of section 833 is computed.

Limitation on Deduction for Compensation Paid by Certain Health Insurance Providers (amended section 162(m))

The Affordable Care Act amended section 162(m) of the Code to limit the compensation deduction available to certain health insurance providers. The amendment goes into effect for taxable years beginning after Dec. 31, 2012, but may affect deferred compensation attributable to services performed in a taxable year beginning after Dec. 31, 2009. On April 1, 2013, the Treasury Department and IRS issued proposed regulations on this provision. 

Employer Shared Responsibility Payment

The Affordable Care Act establishes that certain employers must offer health coverage to their full-time employees or a shared responsibility payment may apply. On Feb. 10, 2014, the Department of the Treasury and the IRS issued final regulations on the Employer Shared Responsibility provisions. For additional information on the Employer Shared Responsibility provisions and the proposed regulations, see our questions and answers. On July 9, 2013, the Department of the Treasury and the IRS announced transition relief from the Employer Shared Responsibility provisions for 2014. For more information, please see Notice 2013-45. For additional transition relief generally applicable to 2015, see the preamble to the final regulations.  

Patient-Centered Outcomes Research Institute Fee

The Affordable Care Act imposes the Patient-Centered Outcomes Research Institute (PCORI). Funded by the Patient-Centered Outcomes Research Trust Fund, the institute will assist patients, clinicians, purchasers and policy-makers in making informed health decisions by advancing clinical effectiveness research. The trust fund will be funded in part by fees paid by issuers of certain health insurance policies and sponsors of certain self-insured health plans.

The IRS and the Department of the Treasury have issued final regulations on this fee. Additional information on the fee is available on the PCORI page and in our questions and answers and chart summaryForm 720, Quarterly Federal Excise Tax Return, was revised to provide for the reporting and payment of the PCORI fee.

Retiree Drug Subsidies

Under § 139A of the Internal Revenue Code, certain special subsidy payments for retiree drug coverage made under the Social Security Act  are not included in the gross income of plan sponsors. Plan sponsors receive these retiree drug subsidy payments based on the allowable retiree costs for certain qualified retiree prescription drug plans. For taxable years beginning on or after Jan. 1, 2013, new statutory rules affect the ability of plan sponsors to deduct costs that are reimbursed through these subsidies. See our questions and answers for more information.

For More Information

For tips, fact sheets, questions and answers, videos and more, see our Affordable Care Act of 2010: News Releases, Multimedia and Legal Guidance page.

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Page Last Reviewed or Updated: 26-Mar-2014

 

The My Free Taxes

My free taxes Publication 179 - Introductory Material Table of Contents Acontecimientos futuros Qué hay de nuevo Recordatorios Calendario Introduction Acontecimientos futuros Si desea obtener la información más reciente sobre todo acontecimiento relacionado con la Publicación 179, tal como legislación promulgada después de que ésta fue publicada, acceda a www. My free taxes irs. My free taxes gov/pub179. My free taxes Qué hay de nuevo Contribuciones al Seguro Social y al Medicare para el 2014. My free taxes  La tasa de contribución para el Seguro Social permanece en 6. My free taxes 2% tanto para el empleado como para el patrono. My free taxes La base límite de salario para el Seguro Social es $117,000. My free taxes La tasa de la contribución al Medicare es 1. My free taxes 45% tanto para la parte del empleado como la del patrono, la misma tasa que correspondió para el año 2013. My free taxes No hay límite sobre la cantidad de salarios sujetos a la contribución al Medicare. My free taxes Las contribuciones al Seguro Social y al Medicare se aplican a los salarios de empleados domésticos a quienes usted les paga $1,900 o más en efectivo o de una forma equivalente de remuneración. My free taxes Las contribuciones al Seguro Social y al Medicare se aplican a los trabajadores electorales a quienes se les paga $1,600 o más en efectivo o una remuneración equivalente. My free taxes Cambio de parte responsable. My free taxes  Comenzando el 1 de enero del 2014, toda entidad jurídica que tiene asignado un número patronal tiene que presentar el Formulario 8822-B Change of Address or Responsible Party—Business (Cambio de dirección o Parte Responsable— de negocios), en inglés, para informar si ha cambiado la parte responsable del negocio. My free taxes El Formulario 8822-B tiene que presentarse dentro de los 60 días que cambió la parte responsable. My free taxes Si el cambio de la parte responsable ocurrió antes del año 2014 y no se ha notificado el cambio anteriormente al IRS presente el Formulario 8822-B antes del 1 de marzo del 2014 e informe solamente el cambio más reciente. My free taxes Para la definición de “parte reponsable” vea las Instrucciones del Formulario SS-4PR Solicitud de Número de Identificación Patronal (EIN). My free taxes Matrimonio entre personas del mismo sexo. My free taxes . My free taxes  Para propósitos de las contribuciones federales, las personas del mismo sexo se consideran casados legalmente ​​si se casaron en un estado (o país extranjero) cuyas leyes autorizan el matrimonio de personas del mismo sexo, aunque el estado (o país extranjero) en el que ahora viven no reconozca el matrimonio entre personas del mismo sexo. My free taxes Para obtener más información, consulte el Revenue Ruling 2013-17 (Reglamento de Rentas Internas 2013–17) disponible en www. My free taxes irs. My free taxes gov/irb/2013-38_IRB/ar07. My free taxes html. My free taxes El Notice 2013-61 (Aviso 2013-61) establece los procedimientos administrativos especiales para los patronos hacer reclamaciones para el reembolso o los ajustes de los pagos en exceso al Seguro Social y al Medicare con respecto a ciertos beneficios entre cónyuges del mismo sexo antes de la expiración del periodo de prescripción. My free taxes El Aviso 2013-61 que aparece en la página 432 del Internal Revenue Bulletin (Boletín de Rentas Internas 2013-44), en inglés, está disponible en www. My free taxes irs. My free taxes gov/irb/2013-44_IRB/ar10. My free taxes html. My free taxes Recordatorios Retención de la Contribución Adicional al Medicare. My free taxes  Además de la retención de la contribución Medicare de 1. My free taxes 45%, usted tiene que retener la Contribución Adicional al Medicare de 0. My free taxes 9% de los salarios en exceso de $200,000 que le paga a un empleado en un año natural. My free taxes Se le requiere a usted que comience a retener la Contribución Adicional al Medicare en el período de paga en el cual usted le paga salarios en exceso de $200,000 a un empleado. My free taxes Continúe reteniendo esta Contribución Adicional al Medicare en todo período de paga hasta que finalice el año natural. My free taxes La Contribución Adicional al Medicare sólo se le impone al empleado. My free taxes No hay una porción correspondiente al patrono de la Contribución Adicional al Medicare. My free taxes Todos los salarios que están sujetos a la contribución Medicare, están sujetos a la retención de la Contribución Adicional al Medicare si éstos exceden el límite de $200,000. My free taxes Si desea más información sobre cuáles salarios están sujetos a la Contribución Adicional al Medicare, vea la tabla Reglas especiales para varias clases de servicios y de pagos , en el apartado 15 de esta publicación. My free taxes Para más información, sobre la Contribución Adicional al Medicare visite IRS. My free taxes gov y escriba “ Additional Medicare Tax ” en inglés, en la casilla Search (Buscar). My free taxes La información está disponible en inglés. My free taxes El crédito contributivo por oportunidad de trabajo para organizaciones calificadas exentas de contribución que contratan a veteranos calificados ha sido extendido. My free taxes . My free taxes  El crédito contributivo por oportunidad de trabajo está disponible para veteranos desempleados que reúnan los requisitos que comiencen a trabajar antes del 1 de enero de 2014. My free taxes Anteriormente, el crédito estaba disponible para veteranos desempleados quienes comenzaron a trabajar a partir del 22 de noviembre de 2011, y antes del 1 de enero de 2013. My free taxes Las organizaciones exentas de contribuciones calificadas que contratan veteranos desempleados que reúnan los requisitos pueden reclamar el crédito contributivo por oportunidad de trabajo contra su contribución sobre la nómina utilizando el Formulario 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans (Crédito por oportunidad de trabajo para organizaciones exentas de contribuciones calificadas que contratan a veteranos calificados), en inglés. My free taxes Si desea más información, visite IRS. My free taxes gov y escriba “work opportunity tax credit” (crédito contributivo por oportunidad de trabajo), en inglés, en la casilla Search (Buscar). My free taxes La información está disponible en inglés. My free taxes Externalización de las obligaciones de la nómina. My free taxes . My free taxes  Los patronos son responsables de asegurar que las planillas de contribución se radiquen y que los depósitos y pagos se hagan, aun si el patrono contrata los servicios de un tercero para hacerlo. My free taxes El patrono sigue siendo el responsable aun si el tercero no cumple con la acción requerida. My free taxes Si opta por externalizar cualquier parte de su nómina y las obligaciones relacionadas con las contribuciones (es decir, retención, declarar y pagar las contribuciones al Seguro Social, al Medicare y FUTA) a un tercero pagador, tal como un proveedor de servicios de nómina o agente de reportación, visite el sitio web IRS. My free taxes gov y escriba “outsourcing payroll duties” (externalización de las obligaciones de nómina) en la casilla “Search” (Buscar), para información útil sobre este tema. My free taxes Dicha información está disponible en inglés. My free taxes El crédito de asistencia para las primas COBRA. My free taxes  El crédito por asistencia en los pagos de las primas COBRA se aplica a las primas pagadas por un máximo de 15 meses para los empleados que fueron despedidos entre el 1 de septiembre de 2008 y el 31 de mayo de 2010. My free taxes Vea COBRA premium assistance credit (Crédito de asistencia para las primas COBRA) en inglés, en la Publicación 15. My free taxes Vea la sección Crédito de asistencia para las primas de COBRA para detalles sobre el crédito. My free taxes El Formulario 944-PR está descontinuado. My free taxes  El Formulario 944-PR, Planilla para la Declaración Federal ANUAL del Patrono, ya no estará disponible después de 2011. My free taxes A partir del año contributivo 2012, los patronos que anteriormente presentaban el Formulario 944-PR presentarán anualmente el Formulario 944(SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador. My free taxes Por otra parte, los contribuyentes pueden solicitar que se les permita la radicación trimestral con el Formulario 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono, en vez del Formulario 944(SP) (o el Formulario 944, en inglés). My free taxes Para más información, consulte las Instrucciones para el Formulario 944(SP). My free taxes Para solicitar que se le permita radicar los formularios trimestrales 941-PR para informar sus contribuciones al Seguro Social y Medicare del año 2014, debe llamar al IRS al 1-800-829-4933 o al 267-941-1000 (llamada con cargos) a más tardar el 1 de abril de 2014. My free taxes O, puede enviar una solicitud por escrito (el matasellos debe estar fechado en o antes del 15 de marzo de 2014). My free taxes Después de comunicarse con el IRS, el IRS le enviará una notificación por escrito indicándole que su requisito de presentación ha cambiado. My free taxes Si usted no recibe este aviso, debe presentar el Formulario 944(SP) para el año natural 2014. My free taxes Para más información, consulte ¿Qué ocurre si quiere presentar Formularios 941, 941-SS o 941-PR en lugar del Formulario 944 (en inglés) o 944(SP)?, en las Instrucciones para el Formulario 944(SP) de 2013. My free taxes Usted tiene que recibir un aviso escrito del IRS para poder radicar el Formulario 944(SP). My free taxes  Si usted ha estado radicando los Formularios 941-PR y cree que sus contribuciones sobre la nómina para el año natural serán $1,000 o menos y desea radicar el Formulario 944(SP) (o el Formulario 944, en inglés) en vez de los Formularios 941-PR, tiene que comunicarse con el IRS para solicitar el permiso para poder radicar el Formulario 944(SP). My free taxes Antes de que pueda radicar este formulario, tiene que recibir un aviso escrito de parte del IRS que le otorgue el permiso para poder radicar el Formulario 944(SP) en vez de los Formularios 941-PR. My free taxes Si desea más información sobre cómo solicitar el permiso para radicar el Formulario 944(SP) o el Formulario 944, en vez de los Formularios 941-PR, vea el tema titulado ¿Qué ocurre si quiere presentar Formularios 941, 941-SS o 941-PR en lugar del Formulario 944 (en inglés) o 944(SP)?, en las Instrucciones para el Formulario 944(SP). My free taxes Cambio de dirección. My free taxes . My free taxes  Utilice el Formulario 8822-B, Change of Address or Responsible Party-Business (Cambio de dirección— o Parte Responsable— de negocios), en inglés, para notificarle al IRS sobre un cambio a su dirección. My free taxes No envíe el Formulario 8822-B junto con su planilla de contribuciones sobre la nómina. My free taxes Los depósitos de las contribuciones federales tienen que llevarse a cabo mediante transferencia electrónica de fondos. My free taxes  Usted tiene que depositar toda contribución mediante transferencia electrónica de fondos. My free taxes Generalmente, la transferencia electrónica de fondos se lleva a cabo usando el Electronic Federal Tax Payment System (Sistema electrónico de pagos de la contribución federal o EFTPS, por sus siglas en inglés). My free taxes Si no desea utilizar el EFTPS, puede hacer los arreglos para que su preparador, institución financiera, servicio de nómina u otro tercero de su confianza efectúe depósitos electrónicos en nombre suyo. My free taxes El EFTPS es un servicio gratuito provisto por el Departamento del Tesoro. My free taxes Los servicios provistos por su preparador profesional, institución financiera, servicio de nómina u otro tercero podría conllevar en un cargo. My free taxes Si desea más información sobre cómo efectuar depósitos de la contribución federal, vea Cómo hacer los depósitos , en el apartado 11. My free taxes Si desea más información sobre EFTPS o si desea inscribirse, visite el sitio web de EFTPS en www. My free taxes eftps. My free taxes gov o llame al 1-800-244-4829 (1-800-733-4829, si es usuario de equipo TDD). My free taxes Puede encontrar información adicional sobre EFTPS en la Publicación 966 (SP), Sistema de Pago Electrónico del Impuesto Federal: La Manera Segura de pagar los Impuestos Federales. My free taxes Radicación y pago por medios electrónicos. My free taxes  El uso de las opciones electrónicas puede hacer más fácil la radicación de una planilla y el pago de la contribución federal. My free taxes Utilice el EFTPS para efectuar depósitos o pagar la contribución en su totalidad, independientemente de si utiliza a un preparador o si prepara sus propias planillas. My free taxes Puede usar el sistema electrónico e-file del IRS para radicar ciertas planillas. My free taxes Si hay una suma por pagar en la planilla, puede radicarla con el sistema e-file y pagar electrónicamente (e-pay) en un solo paso al autorizar un retiro electrónico de fondos de su cuenta bancaria mientras está radicando electrónicamente. My free taxes No utilice el retiro electrónico de fondos para pagar contribuciones que se requiere que se depositen. My free taxes Visite el sitio web del IRS www. My free taxes irs. My free taxes gov/efile , en inglés, para más información sobre cómo radicar una planilla electrónicamente. My free taxes Si desea más información sobre cómo pagar sus contribuciones utilizando el retiro electrónico de fondos, visite la página del IRS en www. My free taxes irs. My free taxes gov/e-pay. My free taxes Se le podría cobrar un cargo por radicar electrónicamente. My free taxes Para EFTPS, visite www. My free taxes eftps. My free taxes gov o llame a la línea de servicio al cliente de EFTPS al 1-800-244-4829 o 1-800-733-4829, si es usuario de equipo TDD. My free taxes Para la radicación electrónica de los Formularios 499R-2/W-2PR y 499R-2/W-2cPR ante la Administración del Seguro Social, visite la página web www. My free taxes hacienda. My free taxes gobierno. My free taxes pr. My free taxes Si usted está radicando su planilla de contribuciones o si está pagando sus contribuciones federales electrónicamente, se necesita que provea un EIN válido. My free taxes Si no provee un EIN válido, la planilla o pago no se tramitará. My free taxes Esto podría resultarle en multas y demoras en la tramitación de su planilla o pago. My free taxes Pagos con tarjeta de crédito o débito. My free taxes  Para mayor información sobre cómo se pagan las contribuciones con tarjetas de crédito o débito, visite el sitio web del IRS, www. My free taxes irs. My free taxes gov/e-pay. My free taxes No obstante, no use una tarjeta de crédito o débito para pagar contribuciones que deben ser depositadas. My free taxes Contratación de empleados nuevos. My free taxes  Mantenga un registro con el nombre y número de cada uno de sus empleados nuevos según aparece en su tarjeta de Seguro Social. My free taxes Todo empleado que no tenga una tarjeta de Seguro Social deberá solicitarla usando el Formulario SS-5-SP, Solicitud para una Tarjeta de Seguro Social, en español. My free taxes Vea el apartado 4 . My free taxes Cómo informar las discrepancias entre los Formularios 941-PR (o 944(SP)) y los Formularios 499R-2/W-2PR. My free taxes . My free taxes  Utilice el Anexo D (Formulario 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations (Informe de discrepancias causadas por adquisiciones, fusiones o consolidaciones), en inglés. My free taxes En este anexo se explicarán las discrepancias en los salarios, contribuciones y pagos que han surgido entre los Formularios 941-PR (o el Formulario 944(SP)) debido a adquisiciones, fusiones o consolidaciones. My free taxes Si desea más información, vea las Instrucciones para el Anexo D (Formulario 941), disponibles en inglés. My free taxes Solicitud de un número de identificación patronal en línea (EIN). My free taxes  Usted puede solicitar un número de identificación patronal (EIN, por sus siglas en inglés) en línea al visitar el sitio web IRS. My free taxes gov, en inglés, y pulsar sobre el enlace “Apply for an EIN Online” (Solicitud de un número de identificación patronal en línea (EIN)), que se encuentra bajo Tools (Herramientas). My free taxes La información está provista en inglés. My free taxes Pagos rechazados. My free taxes  Cualquier forma de pago que ha sido rechazado y es devuelto por la institución financiera está sujeto a una penalidad. My free taxes Esta penalidad es $25 o el 2% de la cantidad del pago, lo mayor entre ambos. My free taxes Sin embargo, la penalidad en pagos rechazados de $24. My free taxes 99 o menos es igual a la cantidad del pago. My free taxes Por ejemplo, un pago por $18 que fue rechazado, la penalidad es $18 (la cantidad rechazada). My free taxes Remuneración pagada a trabajadores agrícolas con visa H-2A. My free taxes  La remuneración que le paga a trabajadores agrícolas por trabajo realizado con una visa H-2A no está sujeta a las contribuciones al Seguro Social, al Medicare o la Contribución Adicional al Medicare. My free taxes Por lo tanto, no debe informarla como remuneración sujeta a dichas contribuciones. My free taxes Verifique con las agencias del gobierno de Puerto Rico para verificar si tiene algún requisito estatal. My free taxes Servicios de entrega privados. My free taxes  Puede usar ciertos servicios de entrega privados designados por el IRS para enviar sus planillas o pagos de la contribución. My free taxes La lista incluye sólo los servicios siguientes: DHL Express (DHL): DHL Same Day Service. My free taxes Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority y FedEx International First. My free taxes United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. My free taxes M. My free taxes , UPS Worldwide Express Plus y UPS Worldwide Express. My free taxes Si desea obtener la dirección a dónde enviar la planilla o pago si utilizara un servicio de entrega privado, acceda a IRS. My free taxes gov y escriba “private delivery service” en la casilla Search (Buscar). My free taxes La información está disponible en inglés. My free taxes El proveedor de servicio de entrega privado que escoja puede informarle de cómo se obtiene verificación por escrito de la fecha de envío. My free taxes Los servicios de entrega privados no pueden entregar artículos de correo a los apartados postales. My free taxes Usted tiene que utilizar el Servicio Postal de los EE. My free taxes UU. My free taxes para enviar todo artículo de correo a una dirección que incluya un apartado postal del IRS. My free taxes Mantenimiento de récords. My free taxes  Conserve todos los récords de sus contribuciones sobre la nómina durante 4 años. My free taxes Los mismos deben estar disponibles para ser inspeccionados por funcionarios del IRS. My free taxes No se ha establecido ninguna manera especial de llevar estos récords. My free taxes Sin embargo, los mismos deberán incluir su EIN, las cantidades y fechas de todos los pagos de salarios (incluyendo beneficios marginales) y las propinas declaradas, así como los nombres, direcciones y ocupaciones de todos los empleados que reciban tales pagos, las fechas de empleo, además de los números de Seguro Social y los duplicados de las planillas de contribución radicadas anteriormente, incluyendo las fechas y cantidades de depósitos hechos según se explica en el apartado 11 . My free taxes Todo patrono agrícola tiene que llevar un registro en el cual consten el nombre, dirección permanente y el EIN de cada líder de cuadrilla. My free taxes Vea Líder de cuadrilla, en el apartado 1 . My free taxes Comentarios y sugerencias. My free taxes  Le agradecemos sus comentarios sobre esta publicación y sugerencias para ediciones futuras de la misma. My free taxes Puede escribirnos a la siguiente dirección: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. My free taxes NW, IR-6526 Washington, DC 20224 Nosotros contestamos muchas cartas a través de llamadas telefónicas. My free taxes Por lo tanto, sería de ayuda si en su correspondencia incluye su número telefónico, junto con el código de área telefónico, en donde nos podamos comunicar con usted durante el día. My free taxes También, puede enviarnos comentarios a través de la página www. My free taxes irs. My free taxes gov/formspubs. My free taxes Pulse sobre el enlace titulado More Information (Más información) y luego pulse sobre el enlace titulado “Give us Feedback” (Proveer comentarios), en inglés. My free taxes Aunque no podemos contestar a cada comentario que recibimos, sí agradecemos sus sugerencias y las consideraremos al revisar nuestros productos contributivos. My free taxes Fotografías de niños desaparecidos. My free taxes  El Servicio de Rentas Internas siente orgullo en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Niños Desaparecidos y Explotados). My free taxes Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparecer en esta publicación en páginas que de otra manera estarían en blanco. My free taxes Usted puede ayudar a que estos niños regresen a sus hogares si al mirar sus fotografías los puede identificar y entonces llama libre de cargos al 1-800-THE-LOST (1-800-843-5678). My free taxes Calendario   Si alguna fecha indicada a continuación es un sábado, domingo o día festivo oficial, la fecha de vencimiento para radicar la planilla, presentar un formulario o depositar su contribución es el próximo día laborable. My free taxes Un día festivo oficial en Puerto Rico o en un estado posterga una fecha de vencimiento únicamente si la oficina del IRS donde usted tiene que radicar su planilla de contribución está localizada en tal estado o territorio. My free taxes Para propósitos de la fecha de vencimiento, se cumplen los requisitos para radicar la planilla si la misma se encuentra en un sobre que esté dirigido apropiadamente, que tenga suficiente franqueo y que el matasellos esté fechado a más tardar en la fecha de vencimiento. My free taxes Si se envía mediante un servicio de entrega privado aprobado por el IRS, la misma se tiene que enviar a más tardar en la fecha de vencimiento. My free taxes Vea el tema Servicios de entrega privados en Recordatorios. My free taxes A continuación encontrará una lista de las fechas y responsabilidades más importantes para usted. My free taxes Además, vea la Publicación 509, Tax Calendars (Calendarios contributivos), en inglés, para más información. My free taxes Para el 31 de enero:  Entregue a los empleados sus comprobantes de retención. My free taxes Entréguele a cada empleado un Formulario 499R-2/W-2PR, Comprobante de Retención, debidamente completado. My free taxes Vea el apartado 13 . My free taxes Radique el Formulario 943-PR, Planilla para la Declaración ANUAL de la Contribución Federal del Patrono de Empleados Agrícolas, ante el IRS. My free taxes Si depositó a tiempo la contribución correspondiente al Formulario 943-PR en su totalidad, tendrá hasta 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar su Formulario 943-PR. My free taxes Radique el Formulario 940-PR, Planilla para la Declaración Federal ANUAL del Patrono de la Contribución Federal para el Desempleo (FUTA), ante el IRS. My free taxes Pague o deposite todo saldo adeudado (si es más de $500). My free taxes Si depositó el total de las contribuciones adeudadas a su debido tiempo, tendrá hasta 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar el Formulario 940-PR. My free taxes Si antes radicaba el Formulario 944-PR, radique ahora el Formulario 944(SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador (o el Formulario 944, en inglés), ante el IRS si el mismo le notificó que debe radicar el Formulario 944(SP) en lugar de los Formularios 941-PR trimestrales. My free taxes Si depositó la cantidad total de contribuciones conforme a la fecha de vencimiento de éstas, tendrá 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar el Formulario 944(SP). My free taxes Para el 28 de febrero. My free taxes   Radique los comprobantes de retención ante la Administración del Seguro Social (SSA, por sus siglas en inglés). My free taxes Radique el Original del Formulario 499R-2/W-2PR, junto con el Formulario W-3PR, Informe de Comprobantes de Retención, ante la SSA. My free taxes Para las planillas radicadas por vías electrónicas, vea el siguiente tema. My free taxes Para el 31 de marzo. My free taxes  Radique el Formulario 499R-2/W-2PR por vías electrónicas (y no por medios magnéticos o en papel) ante la SSA. My free taxes Sin embargo, puede transmitir un archivo electrónico por medio de Internet. My free taxes Vea Employer W-2 Filing Instructions & Information (Instrucciones e información para patronos sobre la radicación de Formularios W-2), en inglés, en el sitio web www. My free taxes socialsecurity. My free taxes gov/employer de la SSA para más información. My free taxes Para el 30 de abril, 31 de julio, 31 de octubre y 31 de enero. My free taxes  Radique el Formulario 941-PR trimestralmente ante el IRS. My free taxes Si depositó el total de las contribuciones adeudadas a su debido tiempo, tendrá hasta 10 días naturales adicionales a partir de las fechas de vencimiento indicadas anteriormente para radicar el Formulario 941-PR. My free taxes No radique los Formularios 941-PR para dichos trimestres si el IRS le ha informado que debe radicar el Formulario 944(SP). My free taxes Deposite la contribución FUTA para el trimestre (incluyendo toda cantidad trasladada de un trimestre anterior) si la cantidad adeudada es más de $500. My free taxes Si es de $500 o menos, traspásela al trimestre siguiente. My free taxes Vea el apartado 10 , para más información. My free taxes Introduction Esta publicación deberá ser usada por patronos cuyo negocio principal está ubicado en Puerto Rico o que tienen empleados cuyos ingresos están sujetos a retención de la contribución estatal sobre los ingresos de Puerto Rico. My free taxes Generalmente, tanto los patronos como los empleados en Puerto Rico están sujetos a las contribuciones al Seguro Social y al seguro Medicare, conforme a la Federal Insurance Contributions Act (Ley de Contribuciones Federales al Seguro Social o FICA, por sus siglas en inglés). My free taxes Esta publicación resume las responsabilidades que tiene el patrono en cuanto al cobro, pago y declaración de dichas contribuciones. My free taxes Dondequiera que en esta publicación se use el término “Estados Unidos”, el mismo incluye a Puerto Rico, las Islas Vírgenes y los territorios autónomos y territorios no autónomos de los Estados Unidos. My free taxes Las secciones a las cuales se hace referencia en esta publicación corresponden al Código Federal de Rentas Internas, a menos que se indique lo contrario. My free taxes Esta publicación también proporciona a dichos patronos un resumen de sus responsabilidades en relación con las contribuciones bajo la Federal Unemployment Tax Act (Ley Federal de Contribución para el Desempleo o FUTA, por sus siglas en inglés). My free taxes Vea los apartados 9 y 10 . My free taxes Excepto por lo indicado en las tablas que se hallan en el apartado 15 , esas contribuciones corresponden a todo patrono que pague salarios tributables a empleados o que tenga empleados que declaran propinas. My free taxes En esta publicación no se incluye información relacionada con las contribuciones del trabajo por cuenta propia (Seguro Social y Medicare para personas que trabajan por cuenta propia). My free taxes Si necesita información sobre estas contribuciones, comuníquese con la oficina del IRS en Guaynabo o vea la Publicación 570, Tax Guide for Individuals With Income From U. My free taxes S. My free taxes Possessions (Guía tributaria para individuos con ingresos de fuentes en los territorios estadounidenses), en inglés. My free taxes Contribuciones sobre los ingresos de Puerto Rico. My free taxes   Esta publicación no incluye información relacionada con la retención de contribuciones federales sobre los ingresos. My free taxes Ésta sólo trata las contribuciones sobre la nómina para patronos que están en Puerto Rico. My free taxes   Si desea obtener información acerca de la contribución sobre ingresos de Puerto Rico, consulte con el Departamento de Hacienda de Puerto Rico. My free taxes Las personas que trabajan amparadas bajo el programa del Seguro Social elijen un plan de protección para sus familias y para sí mismas. My free taxes Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). My free taxes   Las entidades no consideradas como separadas de sus dueños (disregarded entities) que tienen un solo dueño y que cumplen los requisitos y las compañías subsidiarias calificadas conforme al subcapítulo S (QSubs, por sus siglas en inglés), son tratadas como si fueran entidades separadas de su dueño para propósitos de las contribuciones sobre la nómina. My free taxes Las entidades no consideradas como separadas de sus dueños que tienen un solo dueño y que cumplen los requisitos y no han optado por ser tratadas como corporación, tiene que declarar y pagar la contribución sobre la nómina correspondiente a los salarios de los empleados utilizando el nombre y EIN de dicha entidad. My free taxes Vea la sección 1. My free taxes 1361-4(a)(7) y la sección 301. My free taxes 7701-2(c)(2)(iv) de los Reglamentos, en inglés. My free taxes Crédito de asistencia para las primas de COBRA. My free taxes   La Consolidated Omnibus Budget Reconciliation Act of 1985 (Ley de Conciliación de Asignaciones del Presupuesto de 1985 o COBRA, por sus siglas en inglés) les provee a ciertos ex empleados, jubilados, cónyuges, ex cónyuges e hijos dependientes el derecho a recibir temporalmente cobertura de salud a tarifas especiales para grupos. My free taxes La ley COBRA, por lo general, cubre los planes de salud que incluyen a múltiples patronos y planes de salud que son mantenidos por patronos de la empresa privada (que no son iglesias) que tengan 20 o más empleados a tiempo completo o parcial. My free taxes A dichos planes les corresponden ciertos requisitos conforme a la Employee Retirement Income Security Act of 1974 (Ley para la Protección de los Ingresos de Jubilación para los Empleados de 1974 o ERISA, por sus siglas en inglés). My free taxes Conforme a la Public Health Service Act (Ley sobre el Servicio de Salud Pública), los requisitos del programa COBRA también le corresponden a los planes de salud que cubren a los empleados gubernamentales estatales y municipales. My free taxes Requisitos similares corresponden conforme al Federal Employees Health Benefits Program (Programa de Seguro Médico para los Empleados Federales (FEHBP, por sus siglas en inglés)) y ciertas leyes estatales. My free taxes Para tratar a la asistencia (o subsidio) para las primas de COBRA que se explican a continuación, a todos estos requisitos se les refiere como “requisitos de COBRA ”. My free taxes   La ley American Recovery and Reinvestment Act of 2009 (Ley de Recuperación y Reinversión Económica Estadounidense de 2009 o ARRA, por sus siglas en inglés) permite un crédito contra las contribuciones sobre la paga (dichas contribuciones se denominan “contribuciones sobre la nómina” en esta publicación), para proveer asistencia para las primas de COBRA a individuos que cumplen con los requisitos para recibir dicha asistencia. My free taxes Para los períodos de continuidad de cobertura COBRA que comienzan después del 16 de febrero de 2009, un plan de salud colectivo tiene que tratar a un individuo que reúne los requisitos para la asistencia como si hubiese pagado la prima de COBRA para la continuidad de cobertura requerida si el individuo optó por la cobertura COBRA y paga el 35% de la cantidad de la prima. My free taxes   Un individuo que reúne los requisitos para la asistencia es un beneficiario calificado que cumple con los requisitos para la continuidad de la cobertura COBRA durante el período que comienza el 1 de septiembre de 2008, y que termina el 31 de mayo de 2010, debido al cese involuntario de empleo de un empleado amparado por la cobertura durante el período y que opta por la continuidad de la cobertura de COBRA. My free taxes La asistencia para mantener la cobertura puede durar hasta 15 meses. My free taxes   Los empleados que fueron despedidos durante el período que comienza el 1 septiembre de 2008 y que termina el 31 de mayo de 2010, y recibieron ofertas de indemnización que retrasaron el inicio de la continuación de cobertura COBRA, pueden ser elegibles para recibir asistencia con las primas para la continuación de cobertura COBRA. My free taxes Para más información, vea Notice 2009-27 (Avisio 2009-27) que aparece en la página 838 del Internal Revenue Bulletin (Boletín de Rentas Internas 2009-16), en inglés, disponible en www. My free taxes irs. My free taxes gov/irb/2009-16_irb/ar09. My free taxes html. My free taxes   Los administradores de planes de salud colectivos (u otras entidades) que proveen o administran la continuación de la cobertura COBRA, tienen que notificarle a los individuos que cumplen con los requisitos para la asistencia de las primas de COBRA de que tienen derecho a dicha cobertura. My free taxes   El 65% de la prima que no es pagada por las personas que reúnen los requisitos para la asistencia se le reembolsa a los patronos que mantienen el plan de salud colectivo. My free taxes El reembolso se hace por medio de un crédito que se le aplica a las obligaciones de las contribuciones sobre la nómina del patrono. My free taxes Para obtener información sobre cómo reclamar el crédito, vea las Instrucciones para el Formulario 941-PR o las Instrucciones para el Formulario 944(SP). My free taxes El crédito se le trata como un depósito hecho en el primer día del período de la planilla (trimestre o año). My free taxes En el caso de un plan que cubre a múltiples patronos, el crédito es reclamado por el plan, en vez del patrono. My free taxes En el caso de un plan asegurado que está sujeto a los requisitos estatales para la continuidad de cobertura, el crédito es reclamado por la compañía de seguros, en vez del patrono. My free taxes   Todo individuo o entidad que reclama el crédito por los pagos para la asistencia COBRA tiene que conservar la siguiente información para comprobar su reclamación: Información sobre el recibo, incluyendo fechas y cantidades, de la parte del 35% de la prima que le corresponde a la persona que reúne los requisitos para la asistencia. My free taxes En el caso de un plan de seguro, una copia de la factura u otro documento comprobante emitido por la compañía aseguradora y prueba del pago a tiempo de la prima completa hecho a la compañía aseguradora que se requiere conforme los requisitos para la cobertura COBRA. My free taxes En el caso de un plan autoasegurado, documentos que comprueban la cantidad de la prima y la cobertura provista a las personas que reúnen los requisitos para la asistencia. My free taxes Atestiguación del cese involuntario, incluyendo la fecha de cesación (despido) involuntario para cada empleado amparado por la cobertura cuyo despido involuntario es la base para el derecho al subsidio. My free taxes Prueba de que cada persona reúne los requisitos para la asistencia de la cobertura COBRA y de que ha optado por dicha cobertura. My free taxes Un registro que tenga los números de Seguro Social de todos los empleados con cobertura, la cantidad del subsidio reembolsado con respecto a cada empleado con cobertura y que indique si el subsidio se debe a una persona o a dos o más personas. My free taxes   Para más información, visite IRS. My free taxes gov y escriba “COBRA” en la casilla Search (Buscar). My free taxes La información está disponible en inglés. My free taxes Ayuda para radicar documentos ante la SSA. My free taxes   Si necesita ayuda en español para radicar sus formularios contributivos ante la SSA (esto incluye la solicitud de un número de identificación personal (PIN, por sus siglas en inglés)), llame a la SSA al 1-800-772-6270. My free taxes Elegibilidad para empleo. My free taxes   Usted tiene que verificar que cada empleado nuevo tenga derecho a trabajar legalmente en los Estados Unidos. My free taxes Esto incluye completar el Formulario I-9, Employment Eligibility Verification (Verificación de elegibilidad para empleo), disponible en español, del Servicio de Ciudadanía e Inmigración de Estados Unidos (USCIS, por sus siglas en inglés). My free taxes Puede obtener el formulario llamando al USCIS al 1-800-870-3676. My free taxes Si desea más información, comuníquese con el USCIS al 1-800-375-5283 o visite la página web de USCIS en www. My free taxes uscis. My free taxes gov/espanol. My free taxes Prev  Up  Next   Home   More Online Publications