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Printiable State Tax Form

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Printiable State Tax Form

Printiable state tax form 1. Printiable state tax form   Filing and Paying Business Taxes Table of Contents Introduction Useful Items - You may want to see: Identification NumbersNew EIN. Printiable state tax form Employee. Printiable state tax form Other payee. Printiable state tax form Income TaxDo I Have To File an Income Tax Return? How Do I File? IRS e-file (Electronic Filing) When Is My Tax Return Due? How Do I Pay Income Tax? Self-Employment (SE) TaxHow to become insured under social security. Printiable state tax form Earning credits in 2013 and 2014. Printiable state tax form Employment Taxes Excise Taxes Information ReturnsWaiver of penalties. Printiable state tax form Penalties. Printiable state tax form Introduction This chapter explains the business taxes you may have to pay and the forms you may have to file. Printiable state tax form It also discusses taxpayer identification numbers. Printiable state tax form Table 1-1 lists the benefits of filing electronically. Printiable state tax form Table 1-2 lists the federal taxes you may have to pay, their due dates, and the forms you use to report them. Printiable state tax form Table 1-3 provides checklists that highlight the typical forms and schedules you may need to file if you ever go out of business. Printiable state tax form You may want to get Publication 509, Tax Calendars. Printiable state tax form It has tax calendars that tell you when to file returns and make tax payments. Printiable state tax form Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. Printiable state tax form S. Printiable state tax form Individual Income Tax Return 1040-ES Estimated Tax for Individuals Sch C (Form 1040) Profit or Loss From Business Sch C-EZ (Form 1040) Net Profit From Business Sch SE (Form 1040) Self-Employment Tax See chapter 12 for information about getting publications and forms. Printiable state tax form Identification Numbers This section explains three types of taxpayer identification numbers, who needs them, when to use them, and how to get them. Printiable state tax form Social security number (SSN). Printiable state tax form   Generally, use your SSN as your taxpayer identification number. Printiable state tax form You must put this number on each of your individual income tax forms, such as Form 1040 and its schedules. Printiable state tax form   To apply for an SSN, use Form SS-5, Application for a Social Security Card. Printiable state tax form This form is available at Social Security Administration (SSA) offices or by calling 1-800-772-1213. Printiable state tax form It is also available from the SSA website at www. Printiable state tax form socialsecurity. Printiable state tax form gov. Printiable state tax form Individual taxpayer identification number (ITIN). Printiable state tax form   The IRS will issue an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. Printiable state tax form In general, if you need to obtain an ITIN, you must attach Form W-7, Application for IRS Individual Taxpayer Identification Number, with your signed, original, completed tax return and any other required documentation and mail them to the following address. Printiable state tax form  Internal Revenue Service ITIN Operation P. Printiable state tax form O. Printiable state tax form Box 149342 Austin, TX 78714-9342 The exceptions are covered in detail in the instructions for Form W-7. Printiable state tax form If you must include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN. Printiable state tax form The application is also available in Spanish. Printiable state tax form The form is available at IRS. Printiable state tax form gov or you can call 1-800-829-3676 to order the form. Printiable state tax form    An ITIN is for tax use only. Printiable state tax form It does not entitle the holder to social security benefits or change the holder's employment or immigration status. Printiable state tax form Employer identification number (EIN). Printiable state tax form   You must also have an EIN to use as a taxpayer identification number if you do either of the following. Printiable state tax form Pay wages to one or more employees. Printiable state tax form File pension or excise tax returns. Printiable state tax form   If you must have an EIN, include it along with your SSN on your Schedule C or C-EZ. Printiable state tax form   You can apply for an EIN: Online by clicking on the Employer ID Numbers (EINs) link at www. Printiable state tax form irs. Printiable state tax form gov/businesses/small. Printiable state tax form The EIN is issued immediately once the application information is validated. Printiable state tax form By telephone at 1-800-829-4933. Printiable state tax form By mailing or faxing Form SS-4, Application for Employer Identification Number. Printiable state tax form New EIN. Printiable state tax form   You may need to get a new EIN if either the form or the ownership of your business changes. Printiable state tax form For more information, see Publication 1635, Understanding Your EIN. Printiable state tax form When you need identification numbers of other persons. Printiable state tax form   In operating your business, you will probably make certain payments you must report on information returns. Printiable state tax form These payments are discussed under Information Returns, later in this chapter. Printiable state tax form You must give the recipient of these payments (the payee) a statement showing the total amount paid during the year. Printiable state tax form You must include the payee's identification number and your identification number on the returns and statements. Printiable state tax form Employee. Printiable state tax form   If you have employees, you must get an SSN from each of them. Printiable state tax form Record the name and SSN of each employee exactly as they are shown on the employee's social security card. Printiable state tax form If the employee's name is not correct as shown on the card, the employee should request a new card from the SSA. Printiable state tax form This may occur if the employee's name was changed due to marriage or divorce. Printiable state tax form   Form W-4, Employee's Withholding Allowance Certificate, is completed by each employee so the correct federal income tax can be withheld from their pay. Printiable state tax form   If your employee does not have an SSN, he or she should file Form SS-5 with the SSA. Printiable state tax form Other payee. Printiable state tax form   If you make payments to someone who is not your employee and you must report the payments on an information return, get that person's SSN. Printiable state tax form If you must report payments to an organization, such as a corporation or partnership, you must get its EIN. Printiable state tax form   To get the payee's SSN or EIN, use Form W-9, Request for Taxpayer Identification Number and Certification. Printiable state tax form   A payee who does not provide you with an identification number may be subject to backup withholding. Printiable state tax form For information on backup withholding, see the Form W-9 instructions and the General Instructions for Certain Information Returns. Printiable state tax form Income Tax This part explains whether you have to file an income tax return and when you file it. Printiable state tax form It also explains how you pay the tax. Printiable state tax form Do I Have To File an Income Tax Return? You have to file an income tax return for 2013 if your net earnings from self-employment were $400 or more. Printiable state tax form If your net earnings from self-employment were less than $400, you still have to file an income tax return if you meet any other filing requirement listed in the Form 1040 instructions. Printiable state tax form How Do I File? File your income tax return on Form 1040 and attach Schedule C or Schedule C-EZ. Printiable state tax form Enter the net profit or loss from Schedule C or Schedule C-EZ on page 1 of Form 1040. Printiable state tax form Use Schedule C to figure your net profit or loss from your business. Printiable state tax form If you operated more than one business as a sole proprietorship, you must attach a separate Schedule C for each business. Printiable state tax form You can use the simpler Schedule C-EZ if you operated only one business as a sole proprietorship, you did not have a net loss, and you meet the other requirements listed in Part I of the schedule. Printiable state tax form IRS e-file (Electronic Filing) Please click here for the text description of the image. Printiable state tax form E-file logo You may be able to file your tax returns electronically using an IRS e-file option. Printiable state tax form Table 1-1 lists the benefits of IRS e-file. Printiable state tax form IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Printiable state tax form As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Printiable state tax form As with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Printiable state tax form Using e-file does not affect your chances of an IRS examination of your return. Printiable state tax form You can file most commonly used business forms using IRS e-file. Printiable state tax form For more information, visit IRS. Printiable state tax form gov. Printiable state tax form Electronic signatures. Printiable state tax form   Paperless filing is easier than you think and it's available to most taxpayers who file electronically—including those first-time filers who were 16 or older at the end of 2013. Printiable state tax form If you file electronically using tax preparation software or a tax professional, you will participate in the Self-Select PIN (personal identification number) program. Printiable state tax form If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. Printiable state tax form    To create a PIN, you must know your adjusted gross income (AGI) from your originally filed 2012 income tax return (not from an amended return, Form 1040X, or any math error notice from the IRS). Printiable state tax form You will also need to provide your date of birth (DOB). Printiable state tax form Make sure your DOB is accurate and matches the information on record with the Social Security Administration before you e-file. Printiable state tax form To do this, check your annual Social Security Statement. Printiable state tax form   With a Self-Select PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Printiable state tax form For more details on the Self-Select PIN program, visit IRS. Printiable state tax form gov. Printiable state tax form State returns. Printiable state tax form   In most states, you can file an electronic state return simultaneously with your federal return. Printiable state tax form For more information, check with your local IRS office, state tax agency, tax professional, or IRS. Printiable state tax form gov. Printiable state tax form Refunds. Printiable state tax form   You can have your refund check mailed to you, or you can have your refund deposited directly to your checking or savings account. Printiable state tax form   With e-file, your refund will be issued in half the time as when filing on paper. Printiable state tax form Most refunds are issued within 3 weeks. Printiable state tax form If you choose Direct Deposit, you can receive your refund in as few as 10 days. Printiable state tax form Offset against debts. Printiable state tax form   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state tax, a student loan, or child support. Printiable state tax form You will be notified if the refund you claimed has been offset against your debts. Printiable state tax form Refund inquiries. Printiable state tax form   You can check the status of your refund if it has been at least 24 hours (4 weeks if you mailed a paper return) from the date you filed your return. Printiable state tax form Be sure to have a copy of your tax return available because you will need to know the filing status, the first social security number shown on the return, and the exact whole-dollar amount of the refund. Printiable state tax form To check on your refund, do one of the following. Printiable state tax form Go to IRS. Printiable state tax form gov and click on Where's My Refund. Printiable state tax form Call 1-800-829-4477 for automated refund information, and follow the recorded instructions. Printiable state tax form Call 1-800-829-1954 during the hours shown in your form instructions. Printiable state tax form Balance due. Printiable state tax form   If you owe tax, you must pay it by April 15, 2014, to avoid late-payment penalties and interest. Printiable state tax form You can make your payment electronically by scheduling an electronic funds withdrawal from your checking or savings account or by credit card. Printiable state tax form Using an Authorized IRS e-file Provider Many tax professionals can electronically file paperless returns for their clients. Printiable state tax form You have two options. Printiable state tax form You can prepare your return, take it to an authorized IRS e-file provider, and have the provider transmit it electronically to the IRS. Printiable state tax form You can have an authorized IRS e-file provider prepare your return and transmit it for you electronically. Printiable state tax form You will be asked to complete Form 8879, IRS e-file Signature Authorization, to authorize the provider to enter your self-selected PIN on your return. Printiable state tax form Depending on the provider and the specific services requested, a fee may be charged. Printiable state tax form To find an authorized IRS e-file provider near you, go to IRS. Printiable state tax form gov or look for an “Authorized IRS e-file Provider” sign. Printiable state tax form Using Your Personal Computer A computer with Internet access is all you need to file your tax return using IRS e-file. Printiable state tax form When you use your personal computer, you can e-file your return from your home any time of the day or night. Printiable state tax form Sign your return electronically using a self-selected PIN to complete the process. Printiable state tax form There is no signature form to submit or Forms W-2 to send in. Printiable state tax form Free Internet filing options. Printiable state tax form   More taxpayers can now prepare and e-file their individual income tax returns free using commercial tax preparation software accessible through IRS. Printiable state tax form gov or www. Printiable state tax form usa. Printiable state tax form gov. Printiable state tax form The IRS is partnering with the tax software industry to offer free preparation and filing services to a significant number of taxpayers. Printiable state tax form Security and privacy certificate programs will assure tax data is safe and secure. Printiable state tax form To see if you qualify for these services, visit the Return Preparation and Filing Options page at IRS. Printiable state tax form gov. Printiable state tax form   If you cannot use the free services, you can buy tax preparation software at various electronics stores or computer and office supply stores. Printiable state tax form You can also download software from the Internet or prepare and file your return completely online by using tax preparation software available on the Internet. Printiable state tax form Filing Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Printiable state tax form Others offer it for a fee. Printiable state tax form Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Printiable state tax form Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Printiable state tax form The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers, and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. Printiable state tax form Some locations offer free electronic filing. Printiable state tax form Table 1-1. Printiable state tax form Benefits of IRS e-file Accuracy • Your chance of getting an error notice from the IRS is significantly reduced. Printiable state tax form Security • Your privacy and security are assured. Printiable state tax form Electronic signatures • Create your own personal identification number (PIN) and file a completely paperless return through your tax preparation software or tax professional. Printiable state tax form There is nothing to mail. Printiable state tax form Proof of acceptance • You receive an electronic acknowledgment within 48 hours that the IRS has accepted your return for processing. Printiable state tax form Fast refunds • You get your refund faster with Direct Deposit—in as few as 10 days. Printiable state tax form Free Internet filing options • Use IRS. Printiable state tax form gov to access commercial tax preparation and e-file services available at no cost to eligible taxpayers. Printiable state tax form Electronic payment options • Convenient, safe, and secure electronic payment options are available. Printiable state tax form E-file and pay your taxes in a single step. Printiable state tax form Schedule an electronic funds withdrawal from your checking or savings account (up to and including April 15, 2014) or pay by credit card. Printiable state tax form Federal/State filing • Prepare and file your federal and state tax returns together and double the benefits you get from e-file. Printiable state tax form When Is My Tax Return Due? Form 1040 for calendar year 2013 is due by April 15, 2014. Printiable state tax form If you use a fiscal year (explained in chapter 2), your return is due by the 15th day of the 4th month after the end of your fiscal year. Printiable state tax form If you file late, you may have to pay penalties and interest. Printiable state tax form If you cannot file your return on time, use Form 4868, Application for Automatic Extension of Time To File U. Printiable state tax form S. Printiable state tax form Individual Income Tax Return, to request an automatic 6-month extension. Printiable state tax form For calendar year taxpayers, this will extend the tax filing due date until October 15. Printiable state tax form Filing an extension does not extend the time to pay your taxes, only the time to file the tax return. Printiable state tax form How Do I Pay Income Tax? Federal income tax is a pay-as-you-go tax. Printiable state tax form You must pay it as you earn or receive income during the year. Printiable state tax form An employee usually has income tax withheld from his or her pay. Printiable state tax form If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. Printiable state tax form You generally have to make estimated tax payments if you expect to owe taxes, including self-employment tax (discussed later), of $1,000 or more when you file your return. Printiable state tax form Use Form 1040-ES to figure and pay the tax. Printiable state tax form If you do not have to make estimated tax payments, you can pay any tax due when you file your return. Printiable state tax form For more information on estimated tax, see Publication 505, Tax Withholding and Estimated Tax. Printiable state tax form What are my payment options?   You can pay your estimated tax electronically using various options. Printiable state tax form If you pay electronically, there is no need to mail in Form 1040-ES payment vouchers. Printiable state tax form These options include: Paying electronically through the Electronic Federal Tax Payment System (EFTPS). Printiable state tax form Paying by authorizing an electronic funds withdrawal when you file Form 1040 electronically. Printiable state tax form Paying by credit or debit card over the phone or by Internet. Printiable state tax form Other options include crediting an overpayment from your 2013 return to your 2014 estimated tax, or mailing a check or money order with a Form 1040-ES payment voucher. Printiable state tax form EFTPS    To enroll in EFTPS, go to www. Printiable state tax form eftps. Printiable state tax form gov or call 1-800-555-4477. Printiable state tax form When you request a new EIN and you will have a tax obligation, you are automatically enrolled in EFTPS. Printiable state tax form Benefits of EFTPS: The chance of an error in making your payments is reduced. Printiable state tax form You receive immediate confirmation of every transaction. Printiable state tax form Penalty for underpayment of tax. Printiable state tax form   If you did not pay enough income tax and self-employment tax for 2013 by withholding or by making estimated tax payments, you may have to pay a penalty on the amount not paid. Printiable state tax form The IRS will figure the penalty for you and send you a bill. Printiable state tax form Or you can use Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts, to see if you have to pay a penalty and to figure the penalty amount. Printiable state tax form For more information, see Publication 505. Printiable state tax form Self-Employment (SE) Tax Self-employment tax (SE tax) is a social security and Medicare tax primarily for individuals who work for themselves. Printiable state tax form It is similar to the social security and Medicare taxes withheld from the pay of most wage earners. Printiable state tax form If you earned income as a statutory employee, you do not pay SE tax on that income. Printiable state tax form Social security coverage. Printiable state tax form   Social security benefits are available to self-employed persons just as they are to wage earners. Printiable state tax form Your payments of SE tax contribute to your coverage under the social security system. Printiable state tax form Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. Printiable state tax form By not reporting all of your self-employment income, you could cause your social security benefits to be lower when you retire. Printiable state tax form How to become insured under social security. Printiable state tax form   You must be insured under the social security system before you begin receiving social security benefits. Printiable state tax form You are insured if you have the required number of credits (also called quarters of coverage), discussed next. Printiable state tax form Earning credits in 2013 and 2014. Printiable state tax form   For 2013, you received one credit, up to a maximum of four credits, for each $1,160 ($1,200 for 2014) of income subject to social security taxes. Printiable state tax form Therefore, for 2013, if you had income (self-employment and wages) of $4,640 that was subject to social security taxes, you receive four credits ($4,640 ÷ $1,160). Printiable state tax form   For an explanation of the number of credits you must have to be insured and the benefits available to you and your family under the social security program, consult your nearest Social Security Administration (SSA) office. Printiable state tax form    Making false statements to get or to increase social security benefits may subject you to penalties. Printiable state tax form The Social Security Administration (SSA) time limit for posting self-employment income. Printiable state tax form   Generally, the SSA will give you credit only for self-employment income reported on a tax return filed within 3 years, 3 months, and 15 days after the tax year you earned the income. Printiable state tax form If you file your tax return or report a change in your self-employment income after this time limit, the SSA may change its records, but only to remove or reduce the amount. Printiable state tax form The SSA will not change its records to increase your self-employment income. Printiable state tax form Who must pay self-employment tax. Printiable state tax form   You must pay SE tax and file Schedule SE (Form 1040) if either of the following applies. Printiable state tax form Your net earnings from self-employment (excluding church employee income) were $400 or more. Printiable state tax form You had church employee income of $108. Printiable state tax form 28 or more. Printiable state tax form The SE tax rules apply no matter how old you are and even if you are already receiving social security or Medicare benefits. Printiable state tax form SE tax rate. Printiable state tax form   For 2013, the SE tax rate on net earnings is 15. Printiable state tax form 3% (12. Printiable state tax form 4% social security tax plus 2. Printiable state tax form 9% Medicare tax). Printiable state tax form Maximum earnings subject to SE tax. Printiable state tax form   Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. Printiable state tax form 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. Printiable state tax form   All your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. Printiable state tax form 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. Printiable state tax form   If wages and tips you receive as an employee are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. Printiable state tax form 4% social security part of the SE tax on any of your net earnings. Printiable state tax form However, you must pay the 2. Printiable state tax form 9% Medicare part of the SE tax on all your net earnings. Printiable state tax form Deduct one-half of your SE tax as an adjustment to income on line 27 of Form 1040. Printiable state tax form   More information. Printiable state tax form   For information on methods of calculating SE tax, see Chapter 10, Self-Employment Tax. Printiable state tax form Table 1-2. Printiable state tax form Which Forms Must I File? IF you are liable for: THEN use Form: DUE by:1 Income tax 1040 and Schedule C or C-EZ2 15th day of 4th month after end of  tax year. Printiable state tax form Self-employment tax Schedule SE File with Form 1040. Printiable state tax form Estimated tax 1040-ES 15th day of 4th, 6th, and 9th months of tax year, and 15th day of 1st month after the end of tax year. Printiable state tax form Social security and Medicare taxes and income tax withholding 941 or 944 April 30, July 31, October 31, and January 313. Printiable state tax form     See Publication 15. Printiable state tax form Providing information on social security and Medicare taxes and income tax withholding W-2 (to employee)  W-2 and W-3 (to the Social Security Administration) January 313. Printiable state tax form   Last day of February (March 31 if filing electronically)3. Printiable state tax form Federal unemployment (FUTA) tax 940 January 313. Printiable state tax form     April 30, July 31, October 31, and January 31, but only if the liability for unpaid tax is more than $500. Printiable state tax form Filing information returns for payments to nonemployees and transactions with other persons See Information Returns Forms 1099 – to the recipient by January 31 and to the IRS by February 28 (March 31 if filing electronically). Printiable state tax form     Other forms – see the General Instructions for Certain Information Returns. Printiable state tax form Excise tax See Excise Taxes See the instructions to the forms. Printiable state tax form 1 If a due date falls on a Saturday, Sunday, or legal holiday, file by the next day that is not a Saturday, Sunday, or legal holiday. Printiable state tax form For more information, see Publication 509, Tax Calendars. Printiable state tax form 2 File a separate schedule for each business. Printiable state tax form 3 See the form instructions if you go out of business, change the form of your business, or stop paying wages. Printiable state tax form     Employment Taxes If you have employees, you will need to file forms to report employment taxes. Printiable state tax form Employment taxes include the following items. Printiable state tax form Social security and Medicare taxes. Printiable state tax form Federal income tax withholding. Printiable state tax form Federal unemployment (FUTA) tax. Printiable state tax form For more information, see Publication 15 (Circular E), Employer's Tax Guide. Printiable state tax form That publication explains your tax responsibilities as an employer. Printiable state tax form To help you determine whether the people working for you are your employees, see Publication 15-A, Employer's Supplemental Tax Guide. Printiable state tax form That publication has information to help you determine whether an individual is an independent contractor or an employee. Printiable state tax form If you incorrectly classify an employee as an independent contractor, you may be held liable for employment taxes for that worker plus a penalty. Printiable state tax form An independent contractor is someone who is self-employed. Printiable state tax form You do not generally have to withhold or pay any taxes on payments made to an independent contractor. Printiable state tax form Excise Taxes This section identifies some of the excise taxes you may have to pay and the forms you have to file if you do any of the following. Printiable state tax form Manufacture or sell certain products. Printiable state tax form Operate certain kinds of businesses. Printiable state tax form Use various kinds of equipment, facilities, or products. Printiable state tax form Receive payment for certain services. Printiable state tax form For more information on excise taxes, see Publication 510, Excise Taxes. Printiable state tax form Form 720. Printiable state tax form   The federal excise taxes reported on Form 720, Quarterly Federal Excise Tax Return, consist of several broad categories of taxes, including the following. Printiable state tax form Environmental taxes on the sale or use of ozone-depleting chemicals and imported products containing or manufactured with these chemicals. Printiable state tax form Communications and air transportation taxes. Printiable state tax form Fuel taxes. Printiable state tax form Tax on the first retail sale of heavy trucks, trailers, and tractors. Printiable state tax form Manufacturers taxes on the sale or use of a variety of different articles. Printiable state tax form Tax on indoor tanning services. Printiable state tax form Form 2290. Printiable state tax form   There is a federal excise tax on the use of certain trucks, truck tractors, and buses on public highways. Printiable state tax form The tax applies to vehicles having a taxable gross weight of 55,000 pounds or more. Printiable state tax form Report the tax on Form 2290, Heavy Highway Vehicle Use Tax Return. Printiable state tax form For more information, see the Instructions for Form 2290. Printiable state tax form Depositing excise taxes. Printiable state tax form   If you have to file a quarterly excise tax return on Form 720, you may have to deposit your excise taxes before the return is due. Printiable state tax form For details on depositing excise taxes, see the Instructions for Form 720. Printiable state tax form Information Returns If you make or receive payments in your business, you may have to report them to the IRS on information returns. Printiable state tax form The IRS compares the payments shown on the information returns with each person's income tax return to see if the payments were included in income. Printiable state tax form You must give a copy of each information return you are required to file to the recipient or payer. Printiable state tax form In addition to the forms described below, you may have to use other returns to report certain kinds of payments or transactions. Printiable state tax form For more details on information returns and when you have to file them, see the General Instructions for Certain Information Returns. Printiable state tax form Form 1099-MISC. Printiable state tax form   Use Form 1099-MISC, Miscellaneous Income, to report certain payments you make in your business. Printiable state tax form These payments include the following items. Printiable state tax form Payments of $600 or more for services performed for your business by people not treated as your employees, such as fees to subcontractors, attorneys, accountants, or directors. Printiable state tax form Rent payments of $600 or more, other than rents paid to real estate agents. Printiable state tax form Prizes and awards of $600 or more that are not for services, such as winnings on TV or radio shows. Printiable state tax form Royalty payments of $10 or more. Printiable state tax form Payments to certain crew members by operators of fishing boats. Printiable state tax form You also use Form 1099-MISC to report your sales of $5,000 or more of consumer goods to a person for resale anywhere other than in a permanent retail establishment. Printiable state tax form Form W-2. Printiable state tax form   You must file Form W-2, Wage and Tax Statement, to report payments to your employees, such as wages, tips, and other compensation, withheld income, social security, and Medicare taxes. Printiable state tax form You can file Form W-2 online. Printiable state tax form For more information about Form W-2, see the General Instructions for Forms W-2 and W-3. Printiable state tax form Penalties. Printiable state tax form   The law provides for the following penalties if you do not file Form 1099-MISC or Form W-2 or do not correctly report the information. Printiable state tax form For more information, see the General Instructions for Certain Information Returns. Printiable state tax form Failure to file information returns. Printiable state tax form This penalty applies if you do not file information returns by the due date, do not include all required information, or report incorrect information. Printiable state tax form Failure to furnish correct payee statements. Printiable state tax form This penalty applies if you do not furnish a required statement to a payee by the required date, do not include all required information, or report incorrect information. Printiable state tax form Waiver of penalties. Printiable state tax form   These penalties will not apply if you can show that the failure was due to reasonable cause and not willful neglect. Printiable state tax form   In addition, there is no penalty for failure to include all required information, or for including incorrect information, on a de minimis (small) number of information returns if you correct the errors by August 1 of the year the returns are due. Printiable state tax form (A de minimis number of returns is the greater of 10 or ½ of 1% of the total number of returns you are required to file for the year. Printiable state tax form ) Form 8300. Printiable state tax form   You must file Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, if you receive more than $10,000 in cash in one transaction, or two or more related business transactions. Printiable state tax form Cash includes U. Printiable state tax form S. Printiable state tax form and foreign coin and currency. Printiable state tax form It also includes certain monetary instruments such as cashier's and traveler's checks and money orders. Printiable state tax form Cash does not include a check drawn on an individual's personal account (personal check). Printiable state tax form For more information, see Publication 1544, Reporting Cash Payments of Over $10,000 (Received in a Trade or Business). Printiable state tax form Penalties. Printiable state tax form   There are civil and criminal penalties, including up to 5 years in prison, for not filing Form 8300, filing (or causing the filing of) a false or fraudulent Form 8300, or structuring a transaction to evade reporting requirements. Printiable state tax form Table 1-3. Printiable state tax form Going Out of Business Checklists (Note. Printiable state tax form The following checklists highlight the typical final forms and schedules you may need to file if you ever go out of business. Printiable state tax form For more information, see the instructions for the listed forms. Printiable state tax form ) IF you are liable for:   THEN you may need to: Income tax □ File Schedule C or C-EZ with your Form 1040 for the year in which you go out of business. Printiable state tax form   □ File Form 4797 with your Form 1040 for each year in which you sell or exchange property used in your business or in which the business use of certain section 179 or listed property drops to 50% or less. Printiable state tax form   □ File Form 8594 with your Form 1040 if you sold your business. Printiable state tax form Self-employment tax □ File Schedule SE with your Form 1040 for the year in which you go out of business. Printiable state tax form Employment taxes □ File Form 941 (or Form 944) for the calendar quarter in which you make final wage payments. Printiable state tax form Note. Printiable state tax form Do not forget to check the box and enter the date final wages were paid on line 15 of Form 941 or line 14 of Form 944. Printiable state tax form   □ File Form 940 for the calendar year in which final wages were paid. Printiable state tax form Note. Printiable state tax form Do not forget to check box d, Final: Business closed or stopped paying wages, under Type of Return. Printiable state tax form Information returns □ Provide Forms W-2 to your employees for the calendar year in which you make final wage payments. Printiable state tax form Note. Printiable state tax form These forms are generally due by the due date of your final Form 941 or Form 944. Printiable state tax form   □ File Form W-3 to file Forms W-2. Printiable state tax form Note. Printiable state tax form These forms are generally due within 1 month after the due date of your final Form 941 or Form 944. Printiable state tax form   □ Provide Forms 1099-MISC to each person to whom you have paid at least $600 for services (including parts and materials) during the calendar year in which you go out of business. Printiable state tax form   □ File Form 1096 to file Forms 1099-MISC. Printiable state tax form Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in California

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Bakersfield 4825 Coffee Rd.
Bakersfield, CA 93308

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(661) 632-2799
Camarillo 751 Daily Dr.
Camarillo, CA 93010

Monday-Friday - 8:30 a.m. - 4:30 p.m.
 

Services Provided

(805) 445-4771
Chico 1395 Ridgewood Dr.
Chico, CA 95973

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)
 

Services Provided

(530) 343-2324
El Centro 2345 S. Second St.
El Centro, CA 92243

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(760) 352-3721
El Monte 9350 East Flair Dr.
El Monte, CA 91731

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(626) 927-1201
Fresno 2525 Capitol St
Fresno, CA 93721

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(559) 444-2044
Laguna Niguel 24000 Avila Rd.
Laguna Niguel, CA 92677

Monday-Friday 8:30 a.m.- 4:30 p.m.

 

Services Provided

(949) 389-4002
Long Beach 501 W. Ocean Blvd.
Long Beach, CA 90802

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(562) 491-7751
Los Angeles 300 N. Los Angeles St.
Los Angeles, CA 90012

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(213) 576-3009
Modesto 1533 Lakewood Ave.
Modesto, CA 95355

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(209) 548-7388
Oakland 1301 Clay St.
Oakland, CA 94612

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(510) 637-2487
Palm Springs 556 S. Paseo Dorotea
Palm Springs, CA 92264

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(760) 866-6125
Redding 850 Industrial St.
Redding, CA 96002

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(530) 224-0695
Sacramento  4330 Watt Ave.
Sacramento, CA 95821 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(916) 974-5225 
Salinas  928 East Blanco Rd
Salinas, CA  93901 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(831) 753-6895 
San Bernardino  290 N. D St.
San Bernardino, CA 92401 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(909) 388-8108 
San Diego  880 Front St.
San Diego, CA 92101 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

  Services Provided

(619) 615-9555 
San Francisco  450 Golden Gate Ave.
San Francisco, CA 94102 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(415) 553-8990 
San Jose  55 S. Market St.
San Jose, CA 95113 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(408) 282-0179 
San Marcos  1 Civic Center Dr.
San Marcos, CA 92069 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(760) 736-7355
Santa Ana  801 Civic Center Drive W.
Santa Ana, CA 92701 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(714) 347-9204 
Santa Barbara  1332 Anacapa St.
Santa Barbara, CA 93101 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.) 

 

Services Provided

(805) 564-7555 
Santa Maria  2384 Professional Parkway
Santa Maria, CA 93455 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)
 

Services Provided

(805) 352-0355 
Santa Rosa  777 Sonoma Ave.
Santa Rosa, CA 95404 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(707) 523-0924
Stockton  4643 Quail Lakes Dr.
Stockton, CA 95207 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(209) 942-1910 
Van Nuys  6230 Van Nuys Blvd.
Van Nuys, CA 91401 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(818) 779-3625 
Visalia  5300 W. Tulare St.
Visalia, CA 93277

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.) 
 

Services Provided

(559) 265-4109 

Walnut Creek  185 Lennon Lane
Walnut Creek, CA 94598 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(925) 935-9308

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service:  Within California call:

 Oakland  (510) 637-2703
 San Jose  (408) 817-6850
 Los Angeles  (213) 576-3140
 Laguna Niguel  (949) 389-4804
 Sacramento   (916) 974-5007

Call 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
300 North Los Angeles St. MS 6602
Los Angeles, CA 90012

Internal Revenue Service
4330 Watt Avenue, SA 5650
North Highlands, CA 95660

Internal Revenue Service
1 Civic Center Drive, Ste. 400
San Marcos, CA 92069

Internal Revenue Service
1301 Clay Street, 110S
Oakland, CA 94612

Internal Revenue Service
55 South Market HQ 6600
San Jose, CA 95113

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Printiable State Tax Form

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