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Tax Form 1040ez Instructions

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Tax Form 1040ez Instructions

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

Tax form 1040ez instructions 5. Tax form 1040ez instructions   Ministers and Church Employees Table of Contents Alternative Limit for Church Employees Changes to Includible Compensation for Most Recent Year of ServiceChanges to Includible Compensation Changes to Years of Service Self-employed ministers and church employees who participate in 403(b) plans generally follow the same rules as other 403(b) plan participants. Tax form 1040ez instructions This means that if you are a self-employed minister or a church employee, your MAC generally is the lesser of: Your limit on annual additions, or Your limit on elective deferrals. Tax form 1040ez instructions For most ministers and church employees, the limit on annual additions is figured without any changes. Tax form 1040ez instructions This means that if you are a minister or church employee, your limit on annual additions generally is the lesser of: $51,000 for 2013 and $52,000 for 2014, or Your includible compensation for your most recent year of service. Tax form 1040ez instructions Although, in general, the same limit applies, church employees can choose an alternative limit and there are changes in how church employees, foreign missionaries, and self-employed ministers figure includible compensation for the most recent year of service. Tax form 1040ez instructions This chapter will explain the alternative limit and the changes. Tax form 1040ez instructions Who is a church employee?   A church employee is anyone who is an employee of a church or a convention or association of churches, including an employee of a tax-exempt organization controlled by or associated with a church or a convention or association of churches. Tax form 1040ez instructions Alternative Limit for Church Employees If you are a church employee, you can choose to use $10,000 a year as your limit on annual additions, even if your annual additions computed under the general rule is less. Tax form 1040ez instructions Total contributions over your lifetime under this choice cannot be more than $40,000. Tax form 1040ez instructions Changes to Includible Compensation for Most Recent Year of Service There are two types of changes in determining includible compensation for the most recent year of service. Tax form 1040ez instructions They are: Changes in how the includible compensation of foreign missionaries and self-employed ministers is figured, and A change to the years that are counted when figuring the most recent year of service for church employees and self-employed ministers. Tax form 1040ez instructions Changes to Includible Compensation Includible compensation is figured differently for foreign missionaries and self-employed ministers. Tax form 1040ez instructions Foreign missionary. Tax form 1040ez instructions   If you are a foreign missionary, your includible compensation includes foreign earned income that may otherwise be excludable from your gross income under section 911. Tax form 1040ez instructions   If you are a foreign missionary, and your adjusted gross income is $17,000 or less, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not in excess of $3,000. Tax form 1040ez instructions   You are a foreign missionary if you are either a layperson or a duly ordained, commissioned, or licensed minister of a church and you meet both of the following requirements. Tax form 1040ez instructions You are an employee of a church or convention or association of churches. Tax form 1040ez instructions You are performing services for the church outside the United States. Tax form 1040ez instructions Self-employed minister. Tax form 1040ez instructions   If you are a self-employed minister, you are treated as an employee of a tax-exempt organization that is a qualified employer. Tax form 1040ez instructions Your includible compensation is your net earnings from your ministry minus the contributions made to the retirement plan on your behalf and the deductible portion of your self-employment tax. Tax form 1040ez instructions Changes to Years of Service Generally, only service with the employer who maintains your 403(b) account can be counted when figuring your limit on annual additions. Tax form 1040ez instructions Church employees. Tax form 1040ez instructions   If you are a church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. Tax form 1040ez instructions Self-employed minister. Tax form 1040ez instructions   If you are a self-employed minister, your years of service include full and part years during which you were self-employed. Tax form 1040ez instructions Prev  Up  Next   Home   More Online Publications