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Taxact 2012 Return

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Taxact 2012 Return

Taxact 2012 return Part Three -   Ganancias y Pérdidas Los cuatro capítulos de esta sección abordan las ganancias y pérdidas provenientes de inversiones. Taxact 2012 return Explican también cómo calcular la base de una propiedad. Taxact 2012 return Una ganancia proveniente de la venta o del canje de acciones, bonos u otra propiedad de inversión puede estar sujeta a impuestos o al menos parcialmente exenta de impuestos. Taxact 2012 return Una pérdida puede ser o no ser deducible. Taxact 2012 return Además, estos capítulos tratan sobre las ganancias provenientes de la venta de propiedad de uso personal, incluidas las reglas especiales que corresponden al vender su vivienda. Taxact 2012 return Las pérdidas por hecho fortuito y robo no relacionadas con los negocios se presentan en el capítulo 25 de la Parte Cinco. Taxact 2012 return Table of Contents 13. Taxact 2012 return   Base de BienesIntroduction Useful Items - You may want to see: Base de CostoBienes Raíces Base AjustadaAumentos a la Base Disminuciones a la Base Base Distinta al CostoBienes Recibidos por Servicios Intercambios Sujetos a Impuestos Conversiones Involuntarias Intercambios no Sujetos a Impuestos Bienes Traspasados de un Cónyuge Bienes Recibidos como Donación Bienes Heredados Bienes de Uso Personal Cambiados a Uso Comercial o de Alquiler Acciones y Bonos 14. Taxact 2012 return   Venta de BienesRecordatorio Introduction Useful Items - You may want to see: Ventas y CanjesQué es una Venta o Canje Cómo Calcular Pérdidas o Ganancias Canjes no Sujetos a Impuestos Traspasos entre Cónyuges Transacciones entre Partes Vinculadas Pérdidas y Ganancias de CapitalPérdidas o Ganancias Ordinarias o de Capital Bienes de Capital y Bienes que no Son de Capital Período de Tenencia Deudas Incobrables no Empresariales Ventas Ficticias Reinversiones de Ganancia de Valores Cotizados en Bolsa 15. Taxact 2012 return   Venta de su ViviendaRecordatorio Introduction Useful Items - You may want to see: Vivienda Principal Cómo Calcular las Pérdidas o Ganancias Precio de Venta Cantidad Recibida Base Ajustada Cantidad de Pérdidas o Ganancias Enajenaciones que no Sean Ventas Cómo Determinar la Base Cómo Excluir las GananciasExclusión Máxima Requisitos de Propietario y de Uso Exclusión Máxima Reducida Uso Comercial o Alquiler de Vivienda Cómo Declarar la VentaHipoteca financiada por el vendedor. Taxact 2012 return Información adicional. Taxact 2012 return Situaciones EspecialesExcepción para ventas a personas emparentadas o vinculadas. Taxact 2012 return Recuperación (Devolución) de un Subsidio Hipotecario Federal 16. Taxact 2012 return   Cómo Declarar Ganancias y PérdidasQué Hay de Nuevo Introduction Useful Items - You may want to see: Cómo Declarar Ganancias y Pérdidas de CapitalExcepción 1. Taxact 2012 return Excepción 2. Taxact 2012 return Presente el Formulario 1099-B o el Formulario 1099-S al IRS. Taxact 2012 return Pérdidas de Capital Tasas Impositivas sobre Ganancias de Capital Prev  Up  Next   Home   More Online Publications
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IRS Opens Online FATCA Registration System

IR-2013-69, Aug. 19, 2013

WASHINGTON — The Internal Revenue Service today announced the opening of a new online registration system for financial institutions that need to register with the IRS under the Foreign Account Tax Compliance Act (FATCA).

Financial institutions that must register with the IRS to meet their FATCA obligations can now begin the process of registering by creating an account and providing required information. Financial institutions will also be able to provide required information for their branches of operation and other members of their expanded affiliate groups in which the financial institution is the lead organization.

The registration system, designed to enable secure account management, is a web-based application with around-the-clock availability.

Within a secure environment, the new registration system enables financial institutions to:

  • establish online accounts;
  • customize home pages to manage accounts;
  • designate points of contact to handle registrations;
  • oversee member and/or branch information; and
  • receive automatic notifications of status changes.

Financial institutions are encouraged to become familiar with the system, create their online accounts and begin submitting their information. Starting in January 2014, financial institutions will be expected to finalize their registration information by logging into their accounts, making any necessary changes and submitting the information as final.

As registrations are finalized and approved in 2014, registering financial institutions will receive a notice of registration acceptance and will be issued a global intermediary identification number.

The IRS will electronically post the first IRS Foreign Financial Institution (FFI) List in June 2014, and will update the list monthly. To ensure inclusion in the June 2014 IRS FFI List, financial institutions will need to finalize their registrations by April 25, 2014. 

Access to the FATCA registration system and related support information can be found on the FATCA page of IRS.gov.

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Page Last Reviewed or Updated: 04-Sep-2013

The Taxact 2012 Return

Taxact 2012 return Publication 971 - Main Content Table of Contents How To Request ReliefException for agreements relating to TEFRA partnership proceedings. Taxact 2012 return The IRS Must Contact Your Spouse or Former Spouse Tax Court Review of Request Community Property LawsRelief for Married Persons Who Did Not File Joint Returns Innocent Spouse ReliefUnderstated Tax Erroneous Items Actual Knowledge or Reason To Know Indications of Unfairness for Innocent Spouse Relief Separation of Liability ReliefLimitations on Relief Equitable ReliefConditions for Getting Equitable Relief Factors for Determining Whether To Grant Equitable Relief RefundsProof Required Refunds Under Equitable Relief Limit on Amount of Refund Filled-in Form 8857 Flowcharts How To Request Relief File Form 8857 to ask the IRS for the types of relief discussed in this publication. Taxact 2012 return If you are requesting relief for more than three tax years, you must file an additional Form 8857. Taxact 2012 return The IRS will review your Form 8857 and let you know if you qualify. Taxact 2012 return A completed Form 8857 is shown later. Taxact 2012 return When to file Form 8857. Taxact 2012 return   You should file Form 8857 as soon as you become aware of a tax liability for which you believe only your spouse or former spouse should be held responsible. Taxact 2012 return The following are some of the ways you may become aware of such a liability. Taxact 2012 return The IRS is examining your tax return and proposing to increase your tax liability. Taxact 2012 return The IRS sends you a notice. Taxact 2012 return   You must file Form 8857 no later than two years after the date on which the IRS first attempted to collect the tax from you that occurs after July 22, 1998. Taxact 2012 return (But see the exceptions below for different filing deadlines that apply. Taxact 2012 return ) For this reason, do not delay filing because you do not have all the documentation. Taxact 2012 return   Collection activities that may start the 2-year period are: The IRS offset your income tax refund against an amount you owed on a joint return for another year and the IRS informed you about your right to file Form 8857. Taxact 2012 return The filing of a claim by the IRS in a court proceeding in which you were a party or the filing of a claim in a proceeding that involves your property. Taxact 2012 return This includes the filing of a proof of claim in a bankruptcy proceeding. Taxact 2012 return The filing of a suit by the United States against you to collect the joint liability. Taxact 2012 return The issuance of a section 6330 notice, which notifies you of the IRS' intent to levy and your right to a collection due process (CDP) hearing. Taxact 2012 return The collection-related notices include, but are not limited to, Letter 11 and Letter 1058. Taxact 2012 return Exception for equitable relief. Taxact 2012 return   On July 25, 2011, the IRS issued Notice 2011-70 (available at www. Taxact 2012 return irs. Taxact 2012 return gov/irb/2011-32_IRB/ar11. Taxact 2012 return html) expanding the amount of time to request equitable relief. Taxact 2012 return The amount of time to request equitable relief depends on whether you are seeking relief from a balance due, seeking a credit or refund, or both: Balance Due – Generally, you must file your request within the time period the IRS has to collect the tax. Taxact 2012 return Generally, the IRS has 10 years from the date the tax liability was assessed to collect the tax. Taxact 2012 return In certain cases, the 10-year period is suspended. Taxact 2012 return The amount of time the suspension is in effect will extend the time the IRS has to collect the tax. Taxact 2012 return See Pub. Taxact 2012 return 594, The IRS Collection Process, for details. Taxact 2012 return Credit or Refund – Generally, you must file your request within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later. Taxact 2012 return But you may have more time to file if you live in a federally declared disaster area or you are physically or mentally unable to manage your financial affairs. Taxact 2012 return See Pub. Taxact 2012 return 556, Examination of Returns, Appeal Rights, and Claims for Refund, for details. Taxact 2012 return Both a Balance Due and a Credit or Refund – If you are seeking a refund of amounts you paid and relief from a balance due over and above what you have paid, the time period for credit or refund will apply to any payments you have made, and the time period for collection of a balance due amount will apply to any unpaid liability. Taxact 2012 return Exception for relief based on community property laws. Taxact 2012 return   If you are requesting relief based on community property laws, a different filing deadline applies. Taxact 2012 return See Relief from liability arising from community property law discussed later under Community Property Laws . Taxact 2012 return Form 8857 filed by or on behalf of a decedent. Taxact 2012 return   An executor (including any other duly appointed representative) may pursue a Form 8857 filed during the decedent's lifetime. Taxact 2012 return An executor (including any other duly appointed representative) may also file Form 8857 as long as the decedent satisfied the eligibility requirements while alive. Taxact 2012 return For purposes of separation of liability relief (discussed later), the decedent's marital status is determined on the earlier of the date relief was requested or the date of death. Taxact 2012 return Situations in which you are not entitled to relief. Taxact 2012 return   You are not entitled to innocent spouse relief for any tax year to which the following situations apply. Taxact 2012 return In a final decision dated after July 22, 1998, a court considered whether to grant you relief from joint liability and decided not to do so. Taxact 2012 return In a final decision dated after July 22, 1998, a court did not consider whether to grant you relief from joint liability, but you meaningfully participated in the proceeding and could have asked for relief. Taxact 2012 return You entered into an offer in compromise with the IRS. Taxact 2012 return You entered into a closing agreement with the IRS that disposed of the same liability for which you want to seek relief. Taxact 2012 return Exception for agreements relating to TEFRA partnership proceedings. Taxact 2012 return   You may be entitled to relief, discussed in (4) earlier, if you entered into a closing agreement for both partnership items and nonpartnership items, while you were a party to a pending TEFRA partnership proceeding. Taxact 2012 return (TEFRA is an acronym that refers to the “Tax Equity and Fiscal Responsibility Act of 1982” that prescribed the tax treatment of partnership items. Taxact 2012 return ) You are not entitled to relief for the nonpartnership items, but you will be entitled to relief for the partnership items (if you otherwise qualify). Taxact 2012 return Transferee liability not affected by innocent spouse relief provisions. Taxact 2012 return   The innocent spouse relief provisions do not affect tax liabilities that arise under federal or state transferee liability or property laws. Taxact 2012 return Therefore, even if you are relieved of the tax liability under the innocent spouse relief provisions, you may remain liable for the unpaid tax, interest, and penalties to the extent provided by these laws. Taxact 2012 return Example. Taxact 2012 return Herb and Wanda timely filed their 2008 joint income tax return on April 15, 2009. Taxact 2012 return Herb died in March 2010, and the executor of Herb's will transferred all of the estate's assets to Wanda. Taxact 2012 return In August 2010, the IRS assessed a deficiency for the 2008 return. Taxact 2012 return The items causing the deficiency belong to Herb. Taxact 2012 return Wanda is relieved of the deficiency under the innocent spouse relief provisions, and Herb's estate remains solely liable for it. Taxact 2012 return However, the IRS may collect the deficiency from Wanda to the extent permitted under federal or state transferee liability or property laws. Taxact 2012 return The IRS Must Contact Your Spouse or Former Spouse By law, the IRS must contact your spouse or former spouse. Taxact 2012 return There are no exceptions, even for victims of spousal abuse or domestic violence. Taxact 2012 return We will inform your spouse or former spouse that you filed Form 8857 and will allow him or her to participate in the process. Taxact 2012 return If you are requesting relief from joint and several liability on a joint return, the IRS must also inform him or her of its preliminary and final determinations regarding your request for relief. Taxact 2012 return However, to protect your privacy, the IRS will not disclose your personal information (for example, your current name, address, phone number(s), information about your employer, your income or assets) or any other information that does not relate to making a determination about your request for relief from liability. Taxact 2012 return If you petition the Tax Court (explained below), your spouse or former spouse may see your personal information. Taxact 2012 return Tax Court Review of Request After you file Form 8857, you may be able to petition (ask) the United States Tax Court to review your request for relief in the following two situations. Taxact 2012 return The IRS sends you a final determination letter regarding your request for relief. Taxact 2012 return You do not receive a final determination letter from the IRS within six months from the date you filed Form 8857. Taxact 2012 return If you seek equitable relief for an underpaid tax, you will be able to get a Tax Court review of your request only if the tax arose or remained unpaid on or after December 20, 2006. Taxact 2012 return The United States Tax Court is an independent judicial body and is not part of the IRS. Taxact 2012 return You must file a petition with the United States Tax Court in order for it to review your request for relief. Taxact 2012 return You must file the petition no later than the 90th day after the date the IRS mails its final determination notice to you. Taxact 2012 return If you do not file a petition, or you file it late, the Tax Court cannot review your request for relief. Taxact 2012 return You can get a copy of the rules for filing a petition by writing to the Tax Court at the following address:    United States Tax Court 400 Second Street, NW Washington, DC 20217 Or you can visit the Tax Court's website at www. Taxact 2012 return ustaxcourt. Taxact 2012 return gov Community Property Laws You must generally follow community property laws when filing a tax return if you are married and live in a community property state. Taxact 2012 return Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Taxact 2012 return Generally, community property laws require you to allocate community income and expenses equally between both spouses. Taxact 2012 return 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. Taxact 2012 return Relief for Married Persons Who Did Not File Joint Returns Married persons who live in community property states, but who did not file joint returns, have two ways to get relief. Taxact 2012 return Relief From Liability Arising From Community Property Law You are not responsible for the tax relating to an item of community income if all the following conditions exist. Taxact 2012 return You did not file a joint return for the tax year. Taxact 2012 return You did not include the item of community income in gross income. Taxact 2012 return The item of community income you did not include is one of the following: Wages, salaries, and other compensation your spouse (or former spouse) received for services he or she performed as an employee. Taxact 2012 return Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor. Taxact 2012 return Your spouse's (or former spouse's) distributive share of partnership income. Taxact 2012 return Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). Taxact 2012 return Use the appropriate community property law to determine what is separate property. Taxact 2012 return Any other income that belongs to your spouse (or former spouse) under community property law. Taxact 2012 return You establish that you did not know of, and had no reason to know of, that community income. Taxact 2012 return See  Actual Knowledge or Reason To Know , below. Taxact 2012 return Under all facts and circumstances, it would not be fair to include the item of community income in your gross income. Taxact 2012 return See Indications of unfairness for liability arising from community property law, later. Taxact 2012 return Actual knowledge or reason to know. Taxact 2012 return   You knew or had reason to know of an item of community income if: You actually knew of the item of community income, or A reasonable person in similar circumstances would have known of the item of community income. Taxact 2012 return Amount of community income unknown. Taxact 2012 return   If you are aware of the source of the item of community income or the income-producing activity, but are unaware of the specific amount, you are considered to know or have reason to know of the item of community income. Taxact 2012 return Not knowing the specific amount is not a basis for relief. Taxact 2012 return Reason to know. Taxact 2012 return   The IRS will consider all facts and circumstances in determining whether you had reason to know of an item of community income. Taxact 2012 return The facts and circumstances include: The nature of the item of community income and the amount of the item relative to other income items. Taxact 2012 return The financial situation of you and your spouse (or former spouse). Taxact 2012 return Your educational background and business experience. Taxact 2012 return Whether the item of community income represented a departure from a recurring pattern reflected in prior years' returns (for example, omitted income from an investment regularly reported on prior years' returns). Taxact 2012 return Indications of unfairness for liability arising from community property law. Taxact 2012 return   The IRS will consider all of the facts and circumstances of the case in order to determine whether it is unfair to hold you responsible for the understated tax due to the item of community income. Taxact 2012 return   The following are examples of factors the IRS will consider. Taxact 2012 return Whether you received a benefit, either directly or indirectly, from the omitted item of community income (defined below). Taxact 2012 return Whether your spouse (or former spouse) deserted you. Taxact 2012 return Whether you and your spouse have been divorced or separated. Taxact 2012 return  For other factors see Factors for Determining Whether To Grant Equitable Relief later. Taxact 2012 return Benefit from omitted item of community income. Taxact 2012 return   A benefit includes normal support, but does not include de minimis (small) amounts. Taxact 2012 return Evidence of a direct or indirect benefit may consist of transfers of property or rights to property, including transfers received several years after the filing of the return. Taxact 2012 return   For example, if you receive property, including life insurance proceeds, from your spouse (or former spouse) and the property is traceable to omitted items of community income attributable to your spouse (or former spouse), you are considered to have benefitted from those omitted items of community income. Taxact 2012 return Equitable Relief If you do not qualify for the relief described above and are now liable for an underpaid or understated tax you believe should be paid only by your spouse (or former spouse), you may request equitable relief (discussed later). Taxact 2012 return How and When To Request Relief You request relief by filing Form 8857, as discussed earlier. Taxact 2012 return Fill in Form 8857 according to the instructions. Taxact 2012 return For relief from liability arising from community property law, you must file Form 8857 no later than 6 months before the expiration of the period of limitations on assessment (including extensions) against your spouse for the tax year for which you are requesting relief. Taxact 2012 return However, if the IRS begins an examination of your return during that 6-month period, the latest time for requesting relief is 30 days after the date the IRS' initial contact letter to you. Taxact 2012 return The period of limitation on assessment is the amount of time, generally three years, that the IRS has from the date you filed the return to assess taxes that you owe. Taxact 2012 return Innocent Spouse Relief By requesting innocent spouse relief, you can be relieved of responsibility for paying tax, interest, and penalties if your spouse (or former spouse) improperly reported items or omitted items on your tax return. Taxact 2012 return Generally, the tax, interest, and penalties that qualify for relief can only be collected from your spouse (or former spouse). Taxact 2012 return However, you are jointly and individually responsible for any tax, interest, and penalties that do not qualify for relief. Taxact 2012 return The IRS can collect these amounts from either you or your spouse (or former spouse). Taxact 2012 return You must meet all of the following conditions to qualify for innocent spouse relief. Taxact 2012 return You filed a joint return. Taxact 2012 return There is an understated tax on the return that is due to erroneous items (defined later) of your spouse (or former spouse). Taxact 2012 return You can show that when you signed the joint return you did not know, and had no reason to know, that the understated tax existed (or the extent to which the understated tax existed). Taxact 2012 return See Actual Knowledge or Reason To Know, later. Taxact 2012 return Taking into account all the facts and circumstances, it would be unfair to hold you liable for the understated tax. Taxact 2012 return See Indications of Unfairness for Innocent Spouse Relief , later. Taxact 2012 return Innocent spouse relief will not be granted if the IRS proves that you and your spouse (or former spouse) transferred property to one another as part of a fraudulent scheme. Taxact 2012 return A fraudulent scheme includes a scheme to defraud the IRS or another third party, such as a creditor, former spouse, or business partner. Taxact 2012 return Understated Tax You have an understated tax if the IRS determined that your total tax should be more than the amount that was actually shown on your return. Taxact 2012 return Erroneous Items Erroneous items are either of the following. Taxact 2012 return Unreported income. Taxact 2012 return This is any gross income item received by your spouse (or former spouse) that is not reported. Taxact 2012 return Incorrect deduction, credit, or basis. Taxact 2012 return This is any improper deduction, credit, or property basis claimed by your spouse (or former spouse). Taxact 2012 return The following are examples of erroneous items. Taxact 2012 return The expense for which the deduction is taken was never paid or incurred. Taxact 2012 return For example, your spouse, a cash-basis taxpayer, deducted $10,000 of advertising expenses on Schedule C of your joint Form 1040, but never paid for any advertising. Taxact 2012 return The expense does not qualify as a deductible expense. Taxact 2012 return For example, your spouse claimed a business fee deduction of $10,000 that was for the payment of state fines. Taxact 2012 return Fines are not deductible. Taxact 2012 return No factual argument can be made to support the deductibility of the expense. Taxact 2012 return For example, your spouse claimed $4,000 for security costs related to a home office, which were actually veterinary and food costs for your family's two dogs. Taxact 2012 return Actual Knowledge or Reason To Know You knew or had reason to know of an understated tax if: You actually knew of the understated tax, or A reasonable person in similar circumstances would have known of the understated tax. Taxact 2012 return Actual knowledge. Taxact 2012 return   If you actually knew about an erroneous item that belongs to your spouse (or former spouse), the relief discussed here does not apply to any part of the understated tax due to that item. Taxact 2012 return You and your spouse (or former spouse) remain jointly liable for that part of the understated tax. Taxact 2012 return For information about the criteria for determining whether you actually knew about an erroneous item, see Actual Knowledge later under Separation of Liability Relief. Taxact 2012 return Reason to know. Taxact 2012 return   If you had reason to know about an erroneous item that belongs to your spouse (or former spouse), the relief discussed here does not apply to any part of the understated tax due to that item. Taxact 2012 return You and your spouse (or former spouse) remain jointly liable for that part of the understated tax. Taxact 2012 return   The IRS will consider all facts and circumstances in determining whether you had reason to know of an understated tax due to an erroneous item. Taxact 2012 return The facts and circumstances include: The nature of the erroneous item and the amount of the erroneous item relative to other items. Taxact 2012 return The financial situation of you and your spouse (or former spouse). Taxact 2012 return Your educational background and business experience. Taxact 2012 return The extent of your participation in the activity that resulted in the erroneous item. Taxact 2012 return Whether you failed to ask, at or before the time the return was signed, about items on the return or omitted from the return that a reasonable person would question. Taxact 2012 return Whether the erroneous item represented a departure from a recurring pattern reflected in prior years' returns (for example, omitted income from an investment regularly reported on prior years' returns). Taxact 2012 return Partial relief when a portion of erroneous item is unknown. Taxact 2012 return   You may qualify for partial relief if, at the time you filed your return, you had no knowledge or reason to know of only a portion of an erroneous item. Taxact 2012 return You will be relieved of the understated tax due to that portion of the item if all other requirements are met for that portion. Taxact 2012 return Example. Taxact 2012 return At the time you signed your joint return, you knew that your spouse did not report $5,000 of gambling winnings. Taxact 2012 return The IRS examined your tax return several months after you filed it and determined that your spouse's unreported gambling winnings were actually $25,000. Taxact 2012 return You established that you did not know about, and had no reason to know about, the additional $20,000 because of the way your spouse handled gambling winnings. Taxact 2012 return The understated tax due to the $20,000 will qualify for innocent spouse relief if you meet the other requirements. Taxact 2012 return The understated tax due to the $5,000 of gambling winnings you knew about will not qualify for relief. Taxact 2012 return Indications of Unfairness for Innocent Spouse Relief The IRS will consider all of the facts and circumstances of the case in order to determine whether it is unfair to hold you responsible for the understated tax. Taxact 2012 return The following are examples of factors the IRS will consider. Taxact 2012 return Whether you received a significant benefit (defined below), either directly or indirectly, from the understated tax. Taxact 2012 return Whether your spouse (or former spouse) deserted you. Taxact 2012 return Whether you and your spouse have been divorced or separated. Taxact 2012 return Whether you received a benefit on the return from the understated tax. Taxact 2012 return For other factors, see Factors for Determining Whether To Grant Equitable Relief later under Equitable Relief. Taxact 2012 return Significant benefit. Taxact 2012 return   A significant benefit is any benefit in excess of normal support. Taxact 2012 return Normal support depends on your particular circumstances. Taxact 2012 return Evidence of a direct or indirect benefit may consist of transfers of property or rights to property, including transfers that may be received several years after the year of the understated tax. Taxact 2012 return Example. Taxact 2012 return You receive money from your spouse that is beyond normal support. Taxact 2012 return The money can be traced to your spouse's lottery winnings that were not reported on your joint return. Taxact 2012 return You will be considered to have received a significant benefit from that income. Taxact 2012 return This is true even if your spouse gives you the money several years after he or she received it. Taxact 2012 return Separation of Liability Relief Under this type of relief, the understated tax (plus interest and penalties) on your joint return is allocated between you and your spouse (or former spouse). Taxact 2012 return The understated tax allocated to you is generally the amount you are responsible for. Taxact 2012 return This type of relief is available only for unpaid liabilities resulting from the understated tax. Taxact 2012 return Refunds are not allowed. Taxact 2012 return To request 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. Taxact 2012 return 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. Taxact 2012 return (Under this rule, you are no longer married if you are widowed. Taxact 2012 return ) You were not a member of the same household (explained below) as the spouse with whom you filed the joint return at any time during the 12-month per- iod ending on the date you file Form 8857. Taxact 2012 return Members of the same household. Taxact 2012 return   You and your spouse are not members of the same household if you are living apart and are estranged. Taxact 2012 return However, you and your spouse are considered members of the same household if any of the following conditions are met. Taxact 2012 return You and your spouse reside in the same dwelling. Taxact 2012 return You and your spouse reside in separate dwellings but are not estranged, and one of you is temporarily absent from the other's household as explained in (3) below. Taxact 2012 return Either spouse is temporarily absent from the household and it is reasonable to assume that the absent spouse will return to the household, and the household or a substantially equivalent household is maintained in anticipation of the absent spouse's return. Taxact 2012 return Examples of temporary absences include absence due to imprisonment, illness, business, vacation, military service, or education. Taxact 2012 return Burden of proof. Taxact 2012 return   You must be able to prove that you meet all of the requirements for separation of liability relief (except actual knowledge) and that you did not transfer property to avoid tax (discussed later). Taxact 2012 return You must also establish the basis for allocating the erroneous items. Taxact 2012 return Limitations on Relief Even if you meet the requirements discussed previously, separation of liability relief will not be granted in the following situations. Taxact 2012 return The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Taxact 2012 return A fraudulent scheme includes a scheme to defraud the IRS or another third party, such as a creditor, former spouse, or business partner. Taxact 2012 return The IRS proves that at the time you signed your joint return, you had actual knowledge (explained below) of any erroneous items giving rise to the deficiency that were allocable to your spouse (or former spouse). Taxact 2012 return For the definition of erroneous items, see Erroneous Items earlier under Innocent Spouse Relief. Taxact 2012 return Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Taxact 2012 return See Transfers of Property To Avoid Tax , later. Taxact 2012 return Actual Knowledge The relief discussed here does not apply to any part of the understated tax due to your spouse's (or former spouse's) erroneous items of which you had actual knowledge. Taxact 2012 return You and your spouse (or former spouse) remain jointly and severally liable for this part of the understated tax. Taxact 2012 return If you had actual knowledge of only a portion of an erroneous item, the IRS will not grant relief for that portion of the item. Taxact 2012 return You had actual knowledge of an erroneous item if: You knew that an item of unreported income was received. Taxact 2012 return (This rule applies whether or not there was a receipt of cash. Taxact 2012 return ) You knew of the facts that made an incorrect deduction or credit unallowable. Taxact 2012 return For a false or inflated deduction, you knew that the expense was not incurred, or not incurred to the extent shown on the tax return. Taxact 2012 return Knowledge of the source of an erroneous item is not sufficient to establish actual knowledge. Taxact 2012 return Also, your actual knowledge may not be inferred when you merely had a reason to know of the erroneous item. Taxact 2012 return Similarly, the IRS does not have to establish that you knew of the source of an erroneous item in order to establish that you had actual knowledge of the item itself. Taxact 2012 return Your actual knowledge of the proper tax treatment of an erroneous item is not relevant for purposes of demonstrating that you had actual knowledge of that item. Taxact 2012 return Neither is your actual knowledge of how the erroneous item was treated on the tax return. Taxact 2012 return For example, if you knew that your spouse received dividend income, relief is not available for that income even if you did not know it was taxable. Taxact 2012 return Example. Taxact 2012 return Bill and Karen Green filed a joint return showing Karen's wages of $50,000 and Bill's self-employment income of $10,000. Taxact 2012 return The IRS audited their return and found that Bill did not report $20,000 of self-employment income. Taxact 2012 return The additional income resulted in a $6,000 understated tax, plus interest and penalties. Taxact 2012 return After obtaining a legal separation from Bill, Karen filed Form 8857 to request separation of liability relief. Taxact 2012 return The IRS proved that Karen actually knew about the $20,000 of additional income at the time she signed the joint return. Taxact 2012 return Bill is liable for all of the understated tax, interest, and penalties because all of it was due to his unreported income. Taxact 2012 return Karen is also liable for the understated tax, interest, and penalties due to the $20,000 of unreported income because she actually knew of the item. Taxact 2012 return The IRS can collect the entire $6,000 plus interest and penalties from either Karen or Bill because they are jointly and individually liable for it. Taxact 2012 return Factors supporting actual knowledge. Taxact 2012 return   The IRS may rely on all facts and circumstances in determining whether you actually knew of an erroneous item at the time you signed the return. Taxact 2012 return The following are examples of factors the IRS may use. Taxact 2012 return Whether you made a deliberate effort to avoid learning about the item in order to be shielded from liability. Taxact 2012 return Whether you and your spouse (or former spouse) jointly owned the property that resulted in the erroneous item. Taxact 2012 return Exception for spousal abuse or domestic violence. Taxact 2012 return   Even if you had actual knowledge, you may still qualify for relief if you establish that: You were the victim of spousal abuse or domestic violence before signing the return, and Because of that abuse, you did not challenge the treatment of any items on the return because you were afraid your spouse (or former spouse) would retaliate against you. Taxact 2012 return   If you establish that you signed your joint return under duress (threat of harm or other form of coercion), then it is not a joint return, and you are not liable for any tax shown on that return or any tax deficiency for that return. Taxact 2012 return However, you may be required to file a separate return for that tax year. Taxact 2012 return For more information about duress, see the instructions for Form 8857. Taxact 2012 return Transfers of Property To Avoid Tax If your spouse (or former spouse) transfers property (or the right to property) to you for the main purpose of avoiding tax or payment of tax, the tax liability allocated to you will be increased by the fair market value of the property on the date of the transfer. Taxact 2012 return The increase may not be more than the entire amount of the liability. Taxact 2012 return A transfer will be presumed to have as its main purpose the avoidance of tax or payment of tax if the transfer is made after the date that is 1 year before the date on which the IRS sent its first letter of proposed deficiency. Taxact 2012 return This presumption will not apply if: The transfer was made under a divorce decree, separate maintenance agreement, or a written instrument incident to such an agreement, or You establish that the transfer did not have as its main purpose the avoidance of tax or payment of tax. Taxact 2012 return If the presumption does not apply, but the IRS can establish that the purpose of the transfer was the avoidance of tax or payment of tax, the tax liability allocated to you will be increased as explained above. Taxact 2012 return Equitable Relief If you do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law, you may still be relieved of responsibility for tax, interest, and penalties through equitable relief. Taxact 2012 return Unlike innocent spouse relief or separation of liability relief, you can get equitable relief from an understated tax (defined earlier under Innocent Spouse Relief ) or an underpaid tax. Taxact 2012 return An underpaid tax is an amount of tax you properly reported on your return but you have not paid. Taxact 2012 return For example, your joint 2009 return shows that you and your spouse owed $5,000. Taxact 2012 return You paid $2,000 with the return. Taxact 2012 return You have an underpaid tax of $3,000. Taxact 2012 return Conditions for Getting Equitable Relief You may qualify for equitable relief if you meet all of the following conditions. Taxact 2012 return You are not eligible for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Taxact 2012 return You have an understated tax or an underpaid tax. Taxact 2012 return You did not pay the tax. Taxact 2012 return However, see Refunds , later, for situations in which you are entitled to a refund of payments you made. Taxact 2012 return You establish that, taking into account all the facts and circumstances, it would be unfair to hold you liable for the understated or underpaid tax. Taxact 2012 return See Factors for Determining Whether To Grant Equitable Relief, later. Taxact 2012 return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Taxact 2012 return A fraudulent scheme includes a scheme to defraud the IRS or another third party, such as a creditor, former spouse, or business partner. Taxact 2012 return Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Taxact 2012 return See Transfers of Property To Avoid Tax, earlier, under Separation of Liability Relief. Taxact 2012 return You did not file or fail to file your return with the intent to commit fraud. Taxact 2012 return The income tax liability from which you seek relief must be attributable to an item of the spouse (or former spouse) with whom you filed the joint return, unless one of the following exceptions applies: The item is attributable or partially attributable to you solely due to the operation of community property law. Taxact 2012 return If you meet this exception, that item will be considered attributable to your spouse (or former spouse) for purposes of equitable relief. Taxact 2012 return If the item is titled in your name, the item is presumed to be attributable to you. Taxact 2012 return However, you can rebut this presumption based on the facts and circumstances. Taxact 2012 return You did not know, and had no reason to know, that funds intended for the payment of tax were misappropriated by your spouse (or former spouse) for his or her benefit. Taxact 2012 return If you meet this exception, the IRS will consider granting equitable relief although the underpaid tax may be attributable in part or in full to your item, and only to the extent the funds intended for payment were taken by your spouse (or former spouse). Taxact 2012 return You establish that you were the victim of spousal abuse or domestic violence before signing the return, and that, as a result of the prior abuse, you did not challenge the treatment of any items on the return for fear of your spouse's (or former spouse's) retaliation. Taxact 2012 return If you meet this exception, relief will be considered although the understated tax or underpaid tax may be attributable in part or in full to your item. Taxact 2012 return Factors for Determining Whether To Grant Equitable Relief The IRS will consider all of the facts and circumstances in order to determine whether it is unfair to hold you responsible for the understated or underpaid tax. Taxact 2012 return The following are examples of factors that the IRS will consider to determine whether to grant equitable relief. Taxact 2012 return The IRS will consider all factors and weigh them appropriately. Taxact 2012 return Relevant Factors The following are examples of factors that may be relevant to whether the IRS will grant equitable relief. Taxact 2012 return Whether you are separated (whether legally or not) or divorced from your spouse. Taxact 2012 return A temporary absence, such as an absence due to imprisonment, illness, business, vacation, military service, or education, is not considered separation for this purpose. Taxact 2012 return A temporary absence is one where it is reasonable to assume that the absent spouse will return to the household, and the household or a substantially equivalent household is maintained in anticipation of the absent spouse's return. Taxact 2012 return Whether you would suffer a significant economic hardship if relief is not granted. Taxact 2012 return (In other words, you would not be able to pay your reasonable basic living expenses. Taxact 2012 return ) Whether you have a legal obligation under a divorce decree or agreement to pay the tax. Taxact 2012 return This factor will not weigh in favor of relief if you knew or had reason to know, when entering into the divorce decree or agreement, that your former spouse would not pay the income tax liability. Taxact 2012 return Whether you received a significant benefit (beyond normal support) from the underpaid tax or item causing the understated tax. Taxact 2012 return (For a definition of significant benefit, see Indications of Unfairness for Innocent Spouse Relief earlier. Taxact 2012 return ) Whether you have made a good faith effort to comply with federal income tax laws for the tax year for which you are requesting relief or the following years. Taxact 2012 return Whether you knew or had reason to know about the items causing the understated tax or that the tax would not be paid, as explained next. Taxact 2012 return Knowledge or reason to know. Taxact 2012 return   In the case of an underpaid tax, the IRS will consider whether you did not know and had no reason to know that your spouse (or former spouse) would not pay the income tax liability. Taxact 2012 return   In the case of an income tax liability that arose from an understated tax, the IRS will consider whether you did not know and had no reason to know of the item causing the understated tax. Taxact 2012 return Reason to know of the item giving rise to the understated tax will not be weighed more heavily than other factors. Taxact 2012 return Actual knowledge of the item giving rise to the understated tax, however, is a strong factor weighing against relief. Taxact 2012 return This strong factor may be overcome if the factors in favor of equitable relief are particularly compelling. Taxact 2012 return Reason to know. Taxact 2012 return   In determining whether you had reason to know, the IRS will consider your level of education, any deceit or evasiveness of your spouse (or former spouse), your degree of involvement in the activity generating the income tax liability, your involvement in business and household financial matters, your business or financial expertise, and any lavish or unusual expenditures compared with past spending levels. Taxact 2012 return Example. Taxact 2012 return You and your spouse filed a joint 2009 return. Taxact 2012 return That return showed you owed $10,000. Taxact 2012 return You had $5,000 of your own money and you took out a loan to pay the other $5,000. Taxact 2012 return You gave 2 checks for $5,000 each to your spouse to pay the $10,000 liability. Taxact 2012 return Without telling you, your spouse took the $5,000 loan and spent it on himself. Taxact 2012 return You and your spouse were divorced in 2010. Taxact 2012 return In addition, you had no knowledge or reason to know at the time you signed the return that the tax would not be paid. Taxact 2012 return These facts indicate to the IRS that it may be unfair to hold you liable for the $5,000 underpaid tax. Taxact 2012 return The IRS will consider these facts, together with all of the other facts and circumstances, to determine whether to grant you equitable relief from the $5,000 underpaid tax. Taxact 2012 return Factors Weighing in Favor of Equitable Relief The following are examples of factors that will weigh in favor of equitable relief, but will not weigh against equitable relief. Taxact 2012 return Whether your spouse (or former spouse) abused you. Taxact 2012 return Whether you were in poor mental or physical health on the date you signed the return or at the time you requested relief. Taxact 2012 return Refunds If you are granted relief, refunds are: Permitted under innocent spouse relief as explained later under Limit on Amount of Refund . Taxact 2012 return Not permitted under separation of liability relief. Taxact 2012 return Permitted in limited circumstances under equitable relief, as explained under Refunds Under Equitable Relief. Taxact 2012 return Proof Required The IRS will only refund payments you made with your own money. Taxact 2012 return However, you must provide proof that you made the payments with your own money. Taxact 2012 return Examples of proof are a copy of your bank statement or a canceled check. Taxact 2012 return No proof is required if your individual refund was used by the IRS to pay a tax you owed on a joint tax return for another year. Taxact 2012 return Refunds Under Equitable Relief In the following situations, you are eligible to receive a refund of certain payments you made. Taxact 2012 return Underpaid tax. Taxact 2012 return   If you are granted relief for an underpaid tax, you are eligible for a refund of separate payments that you made after July 22, 1998. Taxact 2012 return However, you are not eligible for refunds of payments made with the joint return, joint payments, or payments that your spouse (or former spouse) made. Taxact 2012 return For example, withholding tax and estimated tax payments cannot be refunded because they are considered made with the joint return. Taxact 2012 return   The amount of the refund is subject to the limit discussed later under Limit on Amount of Refund. Taxact 2012 return Understated tax. Taxact 2012 return   If you are granted relief for an understated tax, you are eligible for a refund of certain payments made under an installment agreement that you entered into with the IRS, if you have not defaulted on the installment agreement. Taxact 2012 return You are not in default if the IRS did not issue you a notice of default or take any action to end the installment agreement. Taxact 2012 return Only installment payments made after the date you filed Form 8857 are eligible for a refund. Taxact 2012 return   The amount of the refund is subject to the limit discussed next. Taxact 2012 return Limit on Amount of Refund The amount of your refund is limited. Taxact 2012 return Read the following chart to find out the limit. Taxact 2012 return IF you file Form 8857. Taxact 2012 return . Taxact 2012 return . Taxact 2012 return THEN the refund cannot be more than. Taxact 2012 return . Taxact 2012 return . Taxact 2012 return Within 3 years after filing your return The part of the tax paid within 3 years (plus any extension of time for filing your return) before you filed Form 8857. Taxact 2012 return After the 3-year period, but within 2 years from the time you paid the tax The tax you paid within 2 years immediately before you filed Form 8857. Taxact 2012 return Filled-in Form 8857 This part explains how Janie Boulder fills out Form 8857 to request innocent spouse relief. Taxact 2012 return Janie and Joe Boulder filed a joint tax return for 2007. Taxact 2012 return They claimed one dependency exemption for their son Michael. Taxact 2012 return Their return was adjusted by the IRS because Joe did not report a $5,000 award he won that year. Taxact 2012 return Janie did not know about the award when the return was filed. Taxact 2012 return They agreed to the adjustment but could not pay the additional amount due of $815 ($650 tax + $165 penalty and interest). Taxact 2012 return Janie and Joe were divorced on May 13, 2009. Taxact 2012 return In February 2010, Janie filed her 2009 federal income tax return as head of household. Taxact 2012 return She expected a refund of $1,203. Taxact 2012 return In May 2010, she received a notice informing her that the IRS had offset her refund against the $815 owed on her joint 2007 income tax return and that she had a right to file Form 8857. Taxact 2012 return Janie applies the conditions listed earlier under Innocent Spouse Relief to see if she qualifies for relief. Taxact 2012 return Janie meets the first and second conditions because the joint tax return they filed has an understated tax due to Joe's erroneous item. Taxact 2012 return Janie believes she meets the third condition. Taxact 2012 return She did not know about the award and had no reason to know about it because of the secretive way Joe conducted his financial affairs. Taxact 2012 return Janie believes she meets the fourth condition. Taxact 2012 return She believes it would be unfair to be held liable for the tax because she did not benefit from the award. Taxact 2012 return Joe spent it on personal items for his use only. Taxact 2012 return Because Janie believes she qualifies for innocent spouse relief, she first completes Part I of Form 8857 to determine if she should file the form. Taxact 2012 return In Part I, she makes all entries under the Tax Year 1 column because she is requesting relief for only one year. Taxact 2012 return Part I Line 1. Taxact 2012 return   She enters “2007” on line 1 because this is the tax year for which she is requesting relief. Taxact 2012 return Line 2. Taxact 2012 return   She checks the box because she wants a refund. Taxact 2012 return Note. Taxact 2012 return Because the IRS used her individual refund to pay the tax owed on the joint tax return, she does not need to provide proof of payment. Taxact 2012 return Line 3. Taxact 2012 return   She checks the “No” box because the IRS did not use her share of a joint refund to pay Joe's past-due debts. Taxact 2012 return Line 4. Taxact 2012 return   She checks the “Yes” box because she filed a joint tax return for tax year 2007. Taxact 2012 return Line 5. Taxact 2012 return   She skips this line because she checked the “Yes” box on line 4. Taxact 2012 return Part II Line 6. Taxact 2012 return   She enters her name, address, social security number, county, and best daytime phone number. Taxact 2012 return Part III Line 7. Taxact 2012 return   She enters Joe's name, address, social security number, and best daytime phone number. Taxact 2012 return Line 8. Taxact 2012 return   She checks the “divorced since” box and enters the date she was divorced as “05/13/2009. Taxact 2012 return ” She attaches a copy of her entire divorce decree (not Illustrated) to the form. Taxact 2012 return Line 9. Taxact 2012 return   She checks the box for “High school diploma, equivalent, or less,” because she had completed high school when her 2007 joint tax return was filed. Taxact 2012 return Line 10. Taxact 2012 return   She checks the “No” box because she was not a victim of spousal abuse or domestic violence. Taxact 2012 return Line 11. Taxact 2012 return   She checks the “No” box because neither she nor Joe incurred any large expenses during the year for which she wants relief. Taxact 2012 return Line 12. Taxact 2012 return   She checks the “Yes” box because she signed the 2007 joint tax return. Taxact 2012 return Line 13. Taxact 2012 return   She checks the “No” box because she did not have a mental or physical condition when the return was filed and does not have one now. Taxact 2012 return Part IV Line 14. Taxact 2012 return   Because she was not involved in preparing the return, she checks the box, “You were not involved in preparing the returns. Taxact 2012 return ” Line 15. Taxact 2012 return   She checks the box, “You did not know anything was incorrect or missing” because she did not know that Joe had received a $5,000 award. Taxact 2012 return She explains this in the space provided. Taxact 2012 return Line 16. Taxact 2012 return   She checks the box, “You knew that person had income” because she knew Joe had income from wages. Taxact 2012 return She also lists Joe's income. Taxact 2012 return Under “Type of Income” she enters “wages. Taxact 2012 return ” Under “Who paid it to that person,” she enters the name of Joe's employer, “Allied. Taxact 2012 return ” Under “Tax Year 1” she enters the amount of Joe's wages, “$40,000. Taxact 2012 return ” Because she is only requesting relief for one tax year, she leaves the entry spaces for “Tax Year 2” and “Tax Year 3” blank. Taxact 2012 return Line 17. Taxact 2012 return   She checks the “No” box because she did not know any amount was owed to the IRS when the 2007 return was signed. Taxact 2012 return Line 18. Taxact 2012 return   She checks the “No” box because, when the return was signed, she was not having financial problems. Taxact 2012 return Line 19. Taxact 2012 return   She checks the box, “You were not involved in handling money for the household” because Joe handled all the money for the household. Taxact 2012 return She provides additional information in the space provided. Taxact 2012 return Line 20. Taxact 2012 return   She checks the “No” box because Joe has never transferred money or property to her. Taxact 2012 return Part V Line 21. Taxact 2012 return   She enters the number “1” on both the line for “Adults” and the line for “Children” because her current household consists of herself and her son. Taxact 2012 return Line 22. Taxact 2012 return   She enters her average monthly income for her entire household. Taxact 2012 return Line 23. Taxact 2012 return   She lists her assets, which are $500 for the fair market value of a car, $450 in her checking account, and $100 in her savings account. Taxact 2012 return Signing and mailing Form 8857. Taxact 2012 return    Janie signs and dates the form. Taxact 2012 return She attaches the copy of her divorce decree (not illustrated) required by line 8. Taxact 2012 return Finally, she sends the form to the IRS address or fax number shown in the instructions for Form 8857. Taxact 2012 return This image is too large to be displayed in the current screen. Taxact 2012 return Please click the link to view the image. Taxact 2012 return Boulder's filled-in Form 8857 page 1 This image is too large to be displayed in the current screen. Taxact 2012 return Please click the link to view the image. Taxact 2012 return Boulder's filled-in Form 8857 page 2 This image is too large to be displayed in the current screen. Taxact 2012 return Please click the link to view the image. Taxact 2012 return Boulder's filled-in Form 8857 page 3 This image is too large to be displayed in the current screen. Taxact 2012 return Please click the link to view the image. Taxact 2012 return Boulder's filled-in Form 8857 page 4 Flowcharts The following flowcharts provide a quick way for determining whether you may qualify for relief. Taxact 2012 return But do not rely on these flowcharts alone. Taxact 2012 return Also read the earlier discussions. Taxact 2012 return Figure A. Taxact 2012 return Do You Qualify for Innocent Spouse Relief? Please click here for the text description of the image. Taxact 2012 return "Do You Qualify for Innocent Spouse Relief?" Figure B. Taxact 2012 return Do You Qualify for Separation of Liability Relief? Please click here for the text description of the image. Taxact 2012 return "Do You Qualify for Separation of Liability Relief?" Figure C. Taxact 2012 return Do You Qualify for Equitable Relief? This image is too large to be displayed in the current screen. Taxact 2012 return Please click the link to view the image. Taxact 2012 return "Do You Qualify for Equitable Relief?" Prev  Up  Next   Home   More Online Publications