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Turbotax Premier Federal E File State 2012 For Pc Download

Turbotax premier federal e file state 2012 for pc download 4. Turbotax premier federal e file state 2012 for pc download   Detailed Examples Table of Contents These examples use actual forms to help you prepare your income tax return. Turbotax premier federal e file state 2012 for pc download However, the information shown on the filled-in forms is not from any actual person or scenario. Turbotax premier federal e file state 2012 for pc download Example 1—Mortgage loan modification. Turbotax premier federal e file state 2012 for pc download    In 2007, Nancy Oak bought a main home for $435,000. Turbotax premier federal e file state 2012 for pc download Nancy took out a $420,000 mortgage loan to buy the home and made a down payment of $15,000. Turbotax premier federal e file state 2012 for pc download The loan was secured by the home. Turbotax premier federal e file state 2012 for pc download The mortgage loan was a recourse debt, meaning that Nancy was personally liable for the debt. Turbotax premier federal e file state 2012 for pc download In 2008, Nancy took out a second mortgage loan (also a recourse debt) in the amount of $30,000 that was used to substantially improve her kitchen. Turbotax premier federal e file state 2012 for pc download    In 2011, when the outstanding principal of the first and second mortgage loans was $440,000, Nancy refinanced the two recourse loans into one recourse loan in the amount of $475,000. Turbotax premier federal e file state 2012 for pc download The FMV of Nancy's home at the time of the refinancing was $500,000. Turbotax premier federal e file state 2012 for pc download Nancy used the additional $35,000 debt ($475,000 new mortgage loan minus $440,000 outstanding principal of Nancy's first and second mortgage loans immediately before the refinancing) to pay off personal credit cards and to pay college tuition for her son. Turbotax premier federal e file state 2012 for pc download After the refinancing, Nancy has qualified principal residence indebtedness in the amount of $440,000 because the refinanced debt is qualified principal residence indebtedness only to the extent the amount of debt is not more than the old mortgage principal just before the refinancing. Turbotax premier federal e file state 2012 for pc download   In 2013, Nancy was unable to make her mortgage loan payments. Turbotax premier federal e file state 2012 for pc download On August 31, 2013, when the outstanding balance of her refinanced mortgage loan was still $475,000 and the FMV of the property was $425,000, Nancy's bank agreed to a loan modification (a “workout”) that resulted in a $40,000 reduction in the principal balance of her loan. Turbotax premier federal e file state 2012 for pc download Nancy was neither insolvent nor in bankruptcy at the time of the loan modification. Turbotax premier federal e file state 2012 for pc download   Nancy received a 2013 Form 1099-C from her bank in January 2014 showing canceled debt of $40,000 in box 2. Turbotax premier federal e file state 2012 for pc download Identifiable event code "F" appears in box 6. Turbotax premier federal e file state 2012 for pc download This box shows the reason the creditor has filed Form 1099-C. Turbotax premier federal e file state 2012 for pc download To determine if she must include the canceled debt in her income, Nancy must determine whether she meets any of the exceptions or exclusions that apply to canceled debts. Turbotax premier federal e file state 2012 for pc download Nancy determines that the only exception or exclusion that applies to her is the qualified principal residence indebtedness exclusion. Turbotax premier federal e file state 2012 for pc download   Next, Nancy determines the amount, if any, of the $40,000 of canceled debt that was qualified principal residence indebtedness. Turbotax premier federal e file state 2012 for pc download Although Nancy has $440,000 of qualified principal residence indebtedness, part of her loan ($35,000) was not qualified principal residence indebtedness because it was used to pay off personal credit cards and college tuition for her son. Turbotax premier federal e file state 2012 for pc download Applying the ordering rule, the qualified principal residence indebtedness exclusion applies only to the extent the amount canceled is more than the amount of the debt (immediately before the cancellation) that is not qualified principal residence indebtedness. Turbotax premier federal e file state 2012 for pc download Thus, Nancy can exclude only $5,000 of the canceled debt as qualified principal residence indebtedness ($40,000 amount canceled minus $35,000 nonqualified debt). Turbotax premier federal e file state 2012 for pc download   Because Nancy does not meet any other exception or exclusion, she checks only the box on line 1e of Form 982 and enters $5,000 on line 2. Turbotax premier federal e file state 2012 for pc download Nancy must also enter $5,000 on line 10b and reduce the basis of her main home by the $5,000 she excluded from income, bringing the adjusted basis in her home to $460,000 ($435,000 purchase price plus $30,000 substantial improvement minus $5,000). Turbotax premier federal e file state 2012 for pc download Nancy must also include the $35,000 nonqualified debt portion in income on Form 1040, line 21. Turbotax premier federal e file state 2012 for pc download You can see Nancy's Form 1099-C and a portion of her Form 1040 below. Turbotax premier federal e file state 2012 for pc download Nancy's 2013 Form 1099-C, Cancellation of Debt This image is too large to be displayed in the current screen. Turbotax premier federal e file state 2012 for pc download Please click the link to view the image. Turbotax premier federal e file state 2012 for pc download Form 1099-C, Cancellation of Debt Nancy's 2013 Form 1040 This image is too large to be displayed in the current screen. Turbotax premier federal e file state 2012 for pc download Please click the link to view the image. Turbotax premier federal e file state 2012 for pc download Form 1040, U. Turbotax premier federal e file state 2012 for pc download S. Turbotax premier federal e file state 2012 for pc download Individual Income Tax Nancy's Form 982 This image is too large to be displayed in the current screen. Turbotax premier federal e file state 2012 for pc download Please click the link to view the image. Turbotax premier federal e file state 2012 for pc download Form 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)              Example 2—Mortgage loan foreclosure. Turbotax premier federal e file state 2012 for pc download    In 2005, John and Mary Elm bought a main home for $335,000. Turbotax premier federal e file state 2012 for pc download John and Mary took out a $320,000 mortgage loan to buy the home and made a down payment of $15,000. Turbotax premier federal e file state 2012 for pc download The loan was secured by the home and is a recourse debt, meaning John and Mary are personally liable for the debt. Turbotax premier federal e file state 2012 for pc download   John and Mary became unable to make their mortgage loan payments and on March 1, 2013, when the outstanding balance of the mortgage loan was $315,000 and the FMV of the property was $290,000, the bank foreclosed on the property and simultaneously canceled the remaining mortgage debt. Turbotax premier federal e file state 2012 for pc download Immediately before the foreclosure, John and Mary's only other assets and liabilities were a checking account with a balance of $6,000, retirement savings of $13,000, and credit card debt of $5,500. Turbotax premier federal e file state 2012 for pc download   John and Mary received a 2013 Form 1099-C showing canceled debt of $25,000 in box 2 ($315,000 outstanding balance minus $290,000 FMV) and an FMV of $290,000 in box 7. Turbotax premier federal e file state 2012 for pc download Identifiable event code "D" appears in box 6. Turbotax premier federal e file state 2012 for pc download This box shows the reason the creditor has filed Form 1099-C. Turbotax premier federal e file state 2012 for pc download In order to determine if John and Mary must include the canceled debt in income, they must first determine whether they meet any of the exceptions or exclusions that apply to canceled debts. Turbotax premier federal e file state 2012 for pc download In this example, John and Mary meet both the insolvency and qualified principal residence indebtedness exclusions. Turbotax premier federal e file state 2012 for pc download Their sample Form 1099-C is shown on this page. Turbotax premier federal e file state 2012 for pc download   John and Mary complete the insolvency worksheet and determine that they were insolvent immediately before the cancellation because at that time their liabilities exceeded the FMV of their assets by $11,500 ($320,500 total liabilities minus $309,000 FMV of total assets). Turbotax premier federal e file state 2012 for pc download However, because the entire debt canceled is qualified principal residence indebtedness, the insolvency exclusion only applies if John and Mary elect to apply the insolvency exclusion instead of the qualified principal residence exclusion. Turbotax premier federal e file state 2012 for pc download   John and Mary do not elect to apply the insolvency exclusion instead of the qualified principal residence exclusion because under the insolvency exclusion their exclusion would be limited to the amount by which they were insolvent ($11,500). Turbotax premier federal e file state 2012 for pc download Instead, John and Mary check box 1e of Form 982 to exclude the canceled debt under the qualified principal residence exclusion. Turbotax premier federal e file state 2012 for pc download Under the qualified principal residence exclusion, the amount that John and Mary can exclude is not limited because their qualified principal residence indebtedness is not more than $2 million and no portion of the loan was nonqualified debt. Turbotax premier federal e file state 2012 for pc download As a result, John and Mary enter the full $25,000 of canceled debt on line 2 of Form 982. Turbotax premier federal e file state 2012 for pc download Because John and Mary no longer own the home due to the foreclosure, John and Mary have no remaining basis in the home at the time of the debt cancellation. Turbotax premier federal e file state 2012 for pc download Thus, John and Mary leave line 10b of Form 982 blank. Turbotax premier federal e file state 2012 for pc download   John and Mary must also determine whether they have a gain or loss from the foreclosure. Turbotax premier federal e file state 2012 for pc download John and Mary complete Table 1-1 (shown below) and find that they have a $45,000 loss from the foreclosure. Turbotax premier federal e file state 2012 for pc download Because this loss relates to their home, it is a nondeductible loss. Turbotax premier federal e file state 2012 for pc download   John and Mary's Form 1099-C, Insolvency Worksheet, and Form 982 follow. Turbotax premier federal e file state 2012 for pc download John and Mary's 2013 Form 1099-C, Cancellation of Debt This image is too large to be displayed in the current screen. Turbotax premier federal e file state 2012 for pc download Please click the link to view the image. Turbotax premier federal e file state 2012 for pc download Form 1099-C, Cancellation of Debt Table 1-1. Turbotax premier federal e file state 2012 for pc download Worksheet for Foreclosures and Repossessions (for John and Mary Elm) Part 1. Turbotax premier federal e file state 2012 for pc download Complete Part 1 only if you were personally liable for the debt (even if none of the debt was canceled). Turbotax premier federal e file state 2012 for pc download Otherwise, go to Part 2. Turbotax premier federal e file state 2012 for pc download 1. Turbotax premier federal e file state 2012 for pc download Enter the amount of outstanding debt immediately before the transfer of property reduced by any amount for which you remain personally liable immediately after the transfer of property $315,000. Turbotax premier federal e file state 2012 for pc download 00 2. Turbotax premier federal e file state 2012 for pc download Enter the fair market value of the transferred property $290,000. Turbotax premier federal e file state 2012 for pc download 00 3. Turbotax premier federal e file state 2012 for pc download Ordinary income from the cancellation of debt upon foreclosure or repossession. Turbotax premier federal e file state 2012 for pc download * Subtract line 2 from line 1. Turbotax premier federal e file state 2012 for pc download If less than zero, enter zero. Turbotax premier federal e file state 2012 for pc download Next, go to Part 2 $ 25,000. Turbotax premier federal e file state 2012 for pc download 00 Part 2. Turbotax premier federal e file state 2012 for pc download Gain or loss from foreclosure or repossession. Turbotax premier federal e file state 2012 for pc download   4. Turbotax premier federal e file state 2012 for pc download Enter the smaller of line 1 or line 2. Turbotax premier federal e file state 2012 for pc download If you did not complete Part 1 (because you were not personally liable for the debt), enter the amount of outstanding debt immediately before the transfer of property $290,000. Turbotax premier federal e file state 2012 for pc download 00 5. Turbotax premier federal e file state 2012 for pc download Enter any proceeds you received from the foreclosure sale   6. Turbotax premier federal e file state 2012 for pc download Add line 4 and line 5 $290,000. Turbotax premier federal e file state 2012 for pc download 00 7. Turbotax premier federal e file state 2012 for pc download Enter the adjusted basis of the transferred property $335,000. Turbotax premier federal e file state 2012 for pc download 00 8. Turbotax premier federal e file state 2012 for pc download Gain or loss from foreclosure or repossession. Turbotax premier federal e file state 2012 for pc download Subtract line 7 from line 6 ($ 45,000. Turbotax premier federal e file state 2012 for pc download 00) * The income may not be taxable. Turbotax premier federal e file state 2012 for pc download See chapter 1 for more details. Turbotax premier federal e file state 2012 for pc download Insolvency Worksheet—John and Mary Elm Date debt was canceled (mm/dd/yy) 03/01/13 Part I. Turbotax premier federal e file state 2012 for pc download Total liabilities immediately before the cancellation (do not include the same liability in more than one category) Liabilities (debts) Amount Owed Immediately Before the Cancellation 1. Turbotax premier federal e file state 2012 for pc download Credit card debt $ 5,500 2. Turbotax premier federal e file state 2012 for pc download Mortgage(s) on real property (including first and second mortgages and home equity loans) (mortgage(s) can be on personal residence, any additional residence, or property held for investment or used in a trade or business) $ 315,000 3. Turbotax premier federal e file state 2012 for pc download Car and other vehicle loans $ 4. Turbotax premier federal e file state 2012 for pc download Medical bills owed $ 5. Turbotax premier federal e file state 2012 for pc download Student loans $ 6. Turbotax premier federal e file state 2012 for pc download Accrued or past-due mortgage interest $ 7. Turbotax premier federal e file state 2012 for pc download Accrued or past-due real estate taxes $ 8. Turbotax premier federal e file state 2012 for pc download Accrued or past-due utilities (water, gas, electric) $ 9. Turbotax premier federal e file state 2012 for pc download Accrued or past-due child care costs $ 10. Turbotax premier federal e file state 2012 for pc download Federal or state income taxes remaining due (for prior tax years) $ 11. Turbotax premier federal e file state 2012 for pc download Judgments $ 12. Turbotax premier federal e file state 2012 for pc download Business debts (including those owed as a sole proprietor or partner) $ 13. Turbotax premier federal e file state 2012 for pc download Margin debt on stocks and other debt to purchase or secured by investment assets other than real property $ 14. Turbotax premier federal e file state 2012 for pc download Other liabilities (debts) not included above $ 15. Turbotax premier federal e file state 2012 for pc download Total liabilities immediately before the cancellation. Turbotax premier federal e file state 2012 for pc download Add lines 1 through 14. Turbotax premier federal e file state 2012 for pc download $ 320,500 Part II. Turbotax premier federal e file state 2012 for pc download Fair market value (FMV) of assets owned immediately before the cancellation (do not include the FMV of the same asset in more than one category) Assets FMV Immediately Before  the Cancellation 16. Turbotax premier federal e file state 2012 for pc download Cash and bank account balances $ 6,000 17. Turbotax premier federal e file state 2012 for pc download Real property, including the value of land (can be main home, any additional home, or property held for investment or used in a trade or business) $ 290,000 18. Turbotax premier federal e file state 2012 for pc download Cars and other vehicles $ 19. Turbotax premier federal e file state 2012 for pc download Computers $ 20. Turbotax premier federal e file state 2012 for pc download Household goods and furnishings (for example, appliances, electronics, furniture, etc. Turbotax premier federal e file state 2012 for pc download ) $ 21. Turbotax premier federal e file state 2012 for pc download Tools $ 22. Turbotax premier federal e file state 2012 for pc download Jewelry $ 23. Turbotax premier federal e file state 2012 for pc download Clothing $ 24. Turbotax premier federal e file state 2012 for pc download Books $ 25. Turbotax premier federal e file state 2012 for pc download Stocks and bonds $ 26. Turbotax premier federal e file state 2012 for pc download Investments in coins, stamps, paintings, or other collectibles $ 27. Turbotax premier federal e file state 2012 for pc download Firearms, sports, photographic, and other hobby equipment $ 28. Turbotax premier federal e file state 2012 for pc download Interest in retirement accounts (IRA accounts, 401(k) accounts, and other retirement accounts) $ 13,000 29. Turbotax premier federal e file state 2012 for pc download Interest in a pension plan $ 30. Turbotax premier federal e file state 2012 for pc download Interest in education accounts $ 31. Turbotax premier federal e file state 2012 for pc download Cash value of life insurance $ 32. Turbotax premier federal e file state 2012 for pc download Security deposits with landlords, utilities, and others $ 33. Turbotax premier federal e file state 2012 for pc download Interests in partnerships $ 34. Turbotax premier federal e file state 2012 for pc download Value of investment in a business $ 35. Turbotax premier federal e file state 2012 for pc download Other investments (for example, annuity contracts, guaranteed investment contracts, mutual funds, commodity accounts, interests in hedge funds, and options) $ 36. Turbotax premier federal e file state 2012 for pc download Other assets not included above $ 37. Turbotax premier federal e file state 2012 for pc download FMV of total assets immediately before the cancellation. Turbotax premier federal e file state 2012 for pc download Add lines 16 through 36. Turbotax premier federal e file state 2012 for pc download $ 309,000 Part III. Turbotax premier federal e file state 2012 for pc download Insolvency 38. Turbotax premier federal e file state 2012 for pc download Amount of Insolvency. Turbotax premier federal e file state 2012 for pc download Subtract line 37 from line 15. Turbotax premier federal e file state 2012 for pc download If zero or less, you are not insolvent. Turbotax premier federal e file state 2012 for pc download $ 11,500 John and Mary's Form 982 This image is too large to be displayed in the current screen. Turbotax premier federal e file state 2012 for pc download Please click the link to view the image. Turbotax premier federal e file state 2012 for pc download Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)          Example 3—Mortgage loan foreclosure with debt exceeding $2 million limit. Turbotax premier federal e file state 2012 for pc download    In 2011, Kathy and Frank Willow got married and entered into a contract with Hive Construction Corporation to build a house for $3,000,000 to be used as their main home. Turbotax premier federal e file state 2012 for pc download Kathy and Frank made a $400,000 down payment and took out a $2,600,000 mortgage to finance the remaining cost of the house. Turbotax premier federal e file state 2012 for pc download Kathy and Frank are personally liable for the mortgage loan, which is secured by the home. Turbotax premier federal e file state 2012 for pc download   In November 2013, when the outstanding principal balance on the mortgage loan was $2,500,000, the FMV of the property fell to $1,750,000 and Kathy and Frank abandoned the property by permanently moving out. Turbotax premier federal e file state 2012 for pc download The lender foreclosed on the property and, on December 5, 2013, sold the property to another buyer for $1,750,000. Turbotax premier federal e file state 2012 for pc download On December 26, 2013, the lender canceled the remaining debt. Turbotax premier federal e file state 2012 for pc download Kathy and Frank have no tax attributes other than basis of personal-use property. Turbotax premier federal e file state 2012 for pc download   The lender issued a 2013 Form 1099-C to Kathy and Frank showing canceled debt of $750,000 in box 2 (the remaining balance on the $2,500,000 mortgage debt after application of the foreclosure sale proceeds) and $1,750,000 in box 7 (FMV of the property). Turbotax premier federal e file state 2012 for pc download Identifiable event code "D" appears in box 6. Turbotax premier federal e file state 2012 for pc download This box shows the reason the creditor has filed Form 1099-C. Turbotax premier federal e file state 2012 for pc download Although Kathy and Frank abandoned the property, the lender did not need to also file a Form 1099-A because the lender canceled the debt in connection with the foreclosure in the same calendar year. Turbotax premier federal e file state 2012 for pc download Kathy and Frank are filing a joint return for 2013. Turbotax premier federal e file state 2012 for pc download   Because the foreclosure occurred prior to the debt cancellation, Kathy and Frank first calculate their gain or loss from the foreclosure using Table 1-1. Turbotax premier federal e file state 2012 for pc download Because Kathy and Frank remained personally liable for the $750,000 debt remaining after the foreclosure ($2,500,000 outstanding debt immediately before the foreclosure minus $1,750,000 satisfied through the sale of the home), Kathy and Frank enter $1,750,000 on line 1 of Table 1-1 ($2,500,000 outstanding debt immediately before the foreclosure minus the $750,000 for which they remained liable). Turbotax premier federal e file state 2012 for pc download Completing Table 1-1, Kathy and Frank find that they have no ordinary income from the cancellation of debt upon foreclosure and that they have a $1,250,000 loss. Turbotax premier federal e file state 2012 for pc download Because this loss relates to their home, it is a nondeductible loss. Turbotax premier federal e file state 2012 for pc download   Because the lender later canceled the remaining amount of the debt, Kathy and Frank must also determine whether that canceled debt is taxable. Turbotax premier federal e file state 2012 for pc download Immediately before the cancellation, Kathy and Frank had $15,000 in a savings account, household furnishings with an FMV of $17,000, a car with an FMV of $10,000, and $18,000 in credit card debt. Turbotax premier federal e file state 2012 for pc download Kathy and Frank also had the $750,000 remaining balance on the mortgage loan at that time. Turbotax premier federal e file state 2012 for pc download The household furnishings originally cost $30,000. Turbotax premier federal e file state 2012 for pc download The car had been fully paid off (so there was no related outstanding debt) and was originally purchased for $16,000. Turbotax premier federal e file state 2012 for pc download Kathy and Frank had no adjustments to the cost basis of the car. Turbotax premier federal e file state 2012 for pc download Kathy and Frank had no other assets or liabilities at the time of the cancellation. Turbotax premier federal e file state 2012 for pc download Kathy and Frank complete the insolvency worksheet to calculate that they were insolvent to the extent of $726,000 immediately before the cancellation ($768,000 of total liabilities minus $42,000 FMV of total assets). Turbotax premier federal e file state 2012 for pc download   At the beginning of 2014, Kathy and Frank had $9,000 in their savings account and $15,000 in credit card debt. Turbotax premier federal e file state 2012 for pc download Kathy and Frank also owned the same car at that time (still with an FMV of $10,000 and basis of $16,000) and the same household furnishings (still with an FMV of $17,000 and a basis of $30,000). Turbotax premier federal e file state 2012 for pc download Kathy and Frank had no other assets or liabilities at that time. Turbotax premier federal e file state 2012 for pc download Kathy and Frank no longer own the home because the lender foreclosed on it in 2013. Turbotax premier federal e file state 2012 for pc download   Because the canceled debt is qualified principal residence indebtedness, the insolvency exclusion does not apply unless Kathy and Frank elect to apply the insolvency exclusion instead of the qualified principal residence indebtedness exclusion. Turbotax premier federal e file state 2012 for pc download The maximum amount that Kathy and Frank can treat as qualified principal residence indebtedness is $2,000,000. Turbotax premier federal e file state 2012 for pc download The remaining $500,000 ($2,500,000 outstanding mortgage loan minus $2,000,000 limit on qualified principal residence indebtedness) is not qualified principal residence indebtedness. Turbotax premier federal e file state 2012 for pc download Because only a part of the loan is qualified principal residence indebtedness, Kathy and Frank must apply the ordering rule to the canceled debt. Turbotax premier federal e file state 2012 for pc download Under the ordering rule, the qualified principal residence indebtedness exclusion applies only to the extent that the amount canceled ($750,000) exceeds the amount of the loan (immediately before the cancellation) that is not qualified principal residence indebtedness ($500,000). Turbotax premier federal e file state 2012 for pc download This means that Kathy and Frank can only exclude $250,000 ($750,000 amount canceled minus $500,000 nonqualified debt) under the qualified principal residence indebtedness exclusion. Turbotax premier federal e file state 2012 for pc download   Kathy and Frank do not elect to have the insolvency exclusion apply instead of the qualified principal residence exclusion. Turbotax premier federal e file state 2012 for pc download Nonetheless, they can still apply the insolvency exclusion to the $500,000 nonqualified debt because it is not qualified principal residence indebtedness. Turbotax premier federal e file state 2012 for pc download Kathy and Frank can exclude the remaining $500,000 canceled debt under the insolvency exclusion because they were insolvent immediately before the cancellation to the extent of $726,000. Turbotax premier federal e file state 2012 for pc download Thus, Kathy and Frank check the boxes on lines 1b and 1e of Form 982 and enter $750,000 on line 2 ($250,000 excluded under the qualified principal residence indebtedness exclusion plus $500,000 excluded under the insolvency exclusion). Turbotax premier federal e file state 2012 for pc download   Next, Kathy and Frank reduce their tax attributes using Part II of Form 982. Turbotax premier federal e file state 2012 for pc download Because Kathy and Frank no longer own the home due to the foreclosure, Kathy and Frank have no remaining basis in the home at the time of the debt cancellation. Turbotax premier federal e file state 2012 for pc download Thus, Kathy and Frank leave line 10b of Form 982 blank. Turbotax premier federal e file state 2012 for pc download However, Kathy and Frank are also excluding nonqualified debt under the insolvency exclusion. Turbotax premier federal e file state 2012 for pc download As a result, Kathy and Frank must reduce the basis of property they own based on the amount of canceled debt they are excluding from income under the insolvency rules. Turbotax premier federal e file state 2012 for pc download Because Kathy and Frank have no tax attributes other than basis of personal-use property to reduce, Kathy and Frank figure the amount they must include on line 10a of Form 982 by taking the smallest of: The $46,000 bases of their personal-use property held at the beginning of 2014 ($16,000 basis in the car plus $30,000 basis in household furnishings), The $500,000 of the nonbusiness debt (other than qualified principal residence indebtedness) that they are excluding from income on line 2 of Form 982, or The $43,000 excess of the total bases of the property and the amount of money they held immediately after the cancellation over their total liabilities immediately after the cancellation ($15,000 in savings account plus $30,000 basis in household furnishings plus $16,000 adjusted basis in car minus $18,000 credit card debt). Turbotax premier federal e file state 2012 for pc download Kathy and Frank enter $43,000 on Form 982, line 10a and reduce their bases in the car and the household furnishings in proportion to the total adjusted bases in all their property. Turbotax premier federal e file state 2012 for pc download Kathy and Frank reduce the basis in the car by $14,956. Turbotax premier federal e file state 2012 for pc download 52 ($43,000 x $16,000/$46,000). Turbotax premier federal e file state 2012 for pc download And they reduce the basis in the household furnishings by $28,043. Turbotax premier federal e file state 2012 for pc download 48 ($43,000 x $30,000/$46,000). Turbotax premier federal e file state 2012 for pc download   Following are Kathy and Frank's sample forms and worksheets. Turbotax premier federal e file state 2012 for pc download Frank and Kathy's 2013 Form 1099-C, Cancellation of Debt This image is too large to be displayed in the current screen. Turbotax premier federal e file state 2012 for pc download Please click the link to view the image. Turbotax premier federal e file state 2012 for pc download Form 1099-C, Cancellation of Debt Table 1-1. Turbotax premier federal e file state 2012 for pc download Worksheet for Foreclosures and Repossessions (for Frank and Kathy Willow) Part 1. Turbotax premier federal e file state 2012 for pc download Complete Part 1 only if you were personally liable for the debt (even if none of the debt was canceled). Turbotax premier federal e file state 2012 for pc download Otherwise, go to Part 2. Turbotax premier federal e file state 2012 for pc download 1. Turbotax premier federal e file state 2012 for pc download Enter the amount of outstanding debt immediately before the transfer of property reduced by any amount for which you remain personally liable immediately after the transfer of property $1,750,000. Turbotax premier federal e file state 2012 for pc download 00 2. Turbotax premier federal e file state 2012 for pc download Enter the fair market value of the transferred property $1,750,000. Turbotax premier federal e file state 2012 for pc download 00 3. Turbotax premier federal e file state 2012 for pc download Ordinary income from the cancellation of debt upon foreclosure or repossession. Turbotax premier federal e file state 2012 for pc download * Subtract line 2 from line 1. Turbotax premier federal e file state 2012 for pc download If less than zero, enter zero. Turbotax premier federal e file state 2012 for pc download Next, go to Part 2 $0. Turbotax premier federal e file state 2012 for pc download 00 Part 2. Turbotax premier federal e file state 2012 for pc download Gain or loss from foreclosure or repossession. Turbotax premier federal e file state 2012 for pc download   4. Turbotax premier federal e file state 2012 for pc download Enter the smaller of line 1 or line 2. Turbotax premier federal e file state 2012 for pc download If you did not complete Part 1 (because you were not personally liable for the debt), enter the amount of outstanding debt immediately before the transfer of property. Turbotax premier federal e file state 2012 for pc download $1,750,000. Turbotax premier federal e file state 2012 for pc download 00 5. Turbotax premier federal e file state 2012 for pc download Enter any proceeds you received from the foreclosure sale   6. Turbotax premier federal e file state 2012 for pc download Add line 4 and line 5 $1,750,000. Turbotax premier federal e file state 2012 for pc download 00 7. Turbotax premier federal e file state 2012 for pc download Enter the adjusted basis of the transferred property $3,000,000. Turbotax premier federal e file state 2012 for pc download 00 8. Turbotax premier federal e file state 2012 for pc download Gain or loss from foreclosure or repossession. Turbotax premier federal e file state 2012 for pc download Subtract line 7 from line 6 ($1,250,000. Turbotax premier federal e file state 2012 for pc download 00) * The income may not be taxable. Turbotax premier federal e file state 2012 for pc download See chapter 1 for more details. Turbotax premier federal e file state 2012 for pc download    Insolvency Worksheet—Frank and Kathy Willow Date debt was canceled (mm/dd/yy) 12/26/13 Part I. Turbotax premier federal e file state 2012 for pc download Total liabilities immediately before the cancellation (do not include the same liability in more than one category) Liabilities (debts) Amount Owed Immediately Before the Cancellation 1. Turbotax premier federal e file state 2012 for pc download Credit card debt $ 18,000 2. Turbotax premier federal e file state 2012 for pc download Mortgage(s) on real property (including first and second mortgages and home equity loans) (mortgage(s) can be on personal residence, any additional residence, or property held for investment or used in a trade or business) $ 750,000 3. Turbotax premier federal e file state 2012 for pc download Car and other vehicle loans $ 4. Turbotax premier federal e file state 2012 for pc download Medical bills owed $ 5. Turbotax premier federal e file state 2012 for pc download Student loans $ 6. Turbotax premier federal e file state 2012 for pc download Accrued or past-due mortgage interest $ 7. Turbotax premier federal e file state 2012 for pc download Accrued or past-due real estate taxes $ 8. Turbotax premier federal e file state 2012 for pc download Accrued or past-due utilities (water, gas, electric) $ 9. Turbotax premier federal e file state 2012 for pc download Accrued or past-due child care costs $ 10. Turbotax premier federal e file state 2012 for pc download Federal or state income taxes remaining due (for prior tax years) $ 11. Turbotax premier federal e file state 2012 for pc download Judgments $ 12. Turbotax premier federal e file state 2012 for pc download Business debts (including those owed as a sole proprietor or partner) $ 13. Turbotax premier federal e file state 2012 for pc download Margin debt on stocks and other debt to purchase or secured by investment assets other than real property $ 14. Turbotax premier federal e file state 2012 for pc download Other liabilities (debts) not included above $ 15. Turbotax premier federal e file state 2012 for pc download Total liabilities immediately before the cancellation. Turbotax premier federal e file state 2012 for pc download Add lines 1 through 14. Turbotax premier federal e file state 2012 for pc download $ 768,000 Part II. Turbotax premier federal e file state 2012 for pc download Fair market value (FMV) of assets owned immediately before the cancellation (do not include the FMV of the same asset in more than one category) Assets FMV Immediately Before  the Cancellation 16. Turbotax premier federal e file state 2012 for pc download Cash and bank account balances $ 15,000 17. Turbotax premier federal e file state 2012 for pc download Real property, including the value of land (can be main home, any additional home, or property held for investment or used in a trade or business) $ 18. Turbotax premier federal e file state 2012 for pc download Cars and other vehicles $ 10,000 19. Turbotax premier federal e file state 2012 for pc download Computers $ 20. Turbotax premier federal e file state 2012 for pc download Household goods and furnishings (for example, appliances, electronics, furniture, etc. Turbotax premier federal e file state 2012 for pc download ) $ 17,000 21. Turbotax premier federal e file state 2012 for pc download Tools $ 22. Turbotax premier federal e file state 2012 for pc download Jewelry $ 23. Turbotax premier federal e file state 2012 for pc download Clothing $ 24. Turbotax premier federal e file state 2012 for pc download Books $ 25. Turbotax premier federal e file state 2012 for pc download Stocks and bonds $ 26. Turbotax premier federal e file state 2012 for pc download Investments in coins, stamps, paintings, or other collectibles $ 27. Turbotax premier federal e file state 2012 for pc download Firearms, sports, photographic, and other hobby equipment $ 28. Turbotax premier federal e file state 2012 for pc download Interest in retirement accounts (IRA accounts, 401(k) accounts, and other retirement accounts) $ 29. Turbotax premier federal e file state 2012 for pc download Interest in a pension plan $ 30. Turbotax premier federal e file state 2012 for pc download Interest in education accounts $ 31. Turbotax premier federal e file state 2012 for pc download Cash value of life insurance $ 32. Turbotax premier federal e file state 2012 for pc download Security deposits with landlords, utilities, and others $ 33. Turbotax premier federal e file state 2012 for pc download Interests in partnerships $ 34. Turbotax premier federal e file state 2012 for pc download Value of investment in a business $ 35. Turbotax premier federal e file state 2012 for pc download Other investments (for example, annuity contracts, guaranteed investment contracts, mutual funds, commodity accounts, interests in hedge funds, and options) $ 36. Turbotax premier federal e file state 2012 for pc download Other assets not included above $ 37. Turbotax premier federal e file state 2012 for pc download FMV of total assets immediately before the cancellation. Turbotax premier federal e file state 2012 for pc download Add lines 16 through 36. Turbotax premier federal e file state 2012 for pc download $ 42,000 Part III. Turbotax premier federal e file state 2012 for pc download Insolvency 38. Turbotax premier federal e file state 2012 for pc download Amount of Insolvency. Turbotax premier federal e file state 2012 for pc download Subtract line 37 from line 15. Turbotax premier federal e file state 2012 for pc download If zero or less, you are not insolvent. Turbotax premier federal e file state 2012 for pc download $ 726,000    Frank and Kathy's Form 982 This image is too large to be displayed in the current screen. Turbotax premier federal e file state 2012 for pc download Please click the link to view the image. Turbotax premier federal e file state 2012 for pc download Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Arizona Office of the Attorney General- Tucson

Website: Arizona Office of the Attorney General- Tucson

Address: Arizona Office of the Attorney General- Tucson
Consumer Information and Complaints
400 W. Congress St.
South Bldg., Suite 315
Tucson, AZ 85701-1367

Phone Number: 520-628-6504

Toll-free: 1-800-352-8431 (AZ, except in Maricopa and Pima Counties)

Arizona Office of the Attorney General-Phoenix

Website: Arizona Office of the Attorney General-Phoenix

Address: Arizona Office of the Attorney General-Phoenix
Consumer Information and Complaints
1275 W. Washington St.
Phoenix, AZ 85007

Phone Number: 602-542-5763

Toll-free: 1-800-352-8431 (AZ, except Phoenix)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Financial Institutions

Website: Department of Financial Institutions

Address: Department of Financial Institutions
2910 N. 44th St., Suite 310
Phoenix, AZ 85018

Phone Number: 602-771-2800

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
Consumer Affairs Division
2910 N. 44th St., Suite 210
Phoenix, AZ 85018-7269

Phone Number: 602-364-2499 602-364-2977 (in Spanish)

Toll-free: 1-800-325-2548 (AZ)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Arizona Corporation Commission

Website: Arizona Corporation Commission

Address: Arizona Corporation Commission
Securities Division
1300 W. Washington St., 3rd Floor
Phoenix, AZ 85007

Phone Number: 602-542-4242

Toll-free: 1-866-837-4399 (AZ)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Corporation Commission

Website: Corporation Commission

Address: Corporation Commission
Utilities Division
Consumer Services

1200 W. Washington St.
Phoenix, AZ 85007-2996

Phone Number: 602-542-4251

Toll-free: 1-800-222-7000 (AZ)

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The Turbotax Premier Federal E File State 2012 For Pc Download

Turbotax premier federal e file state 2012 for pc download Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Turbotax premier federal e file state 2012 for pc download Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. Turbotax premier federal e file state 2012 for pc download . Turbotax premier federal e file state 2012 for pc download What is joint and several liability? . Turbotax premier federal e file state 2012 for pc download How can I get relief from joint and several liability? . Turbotax premier federal e file state 2012 for pc download What are the rules for innocent spouse relief? . Turbotax premier federal e file state 2012 for pc download What are erroneous items? . Turbotax premier federal e file state 2012 for pc download What is an understated tax? . Turbotax premier federal e file state 2012 for pc download Will I qualify for innocent spouse relief in any situation where there is an understated tax? . Turbotax premier federal e file state 2012 for pc download What are the rules for separation of liability relief? . Turbotax premier federal e file state 2012 for pc download Why would a request for separation of liability relief be denied? . Turbotax premier federal e file state 2012 for pc download What are the rules for equitable relief? . Turbotax premier federal e file state 2012 for pc download How do state community property laws affect my ability to qualify for relief? . Turbotax premier federal e file state 2012 for pc download How do I request relief? . Turbotax premier federal e file state 2012 for pc download When should I file Form 8857? . Turbotax premier federal e file state 2012 for pc download Where should I file Form 8857? . Turbotax premier federal e file state 2012 for pc download I am currently undergoing an examination of my return. Turbotax premier federal e file state 2012 for pc download How do I request innocent spouse relief? . Turbotax premier federal e file state 2012 for pc download What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . Turbotax premier federal e file state 2012 for pc download What is injured spouse relief? . Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download This is called joint and several liability. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. Turbotax premier federal e file state 2012 for pc download ” Each type has different requirements. Turbotax premier federal e file state 2012 for pc download They are explained separately below. Turbotax premier federal e file state 2012 for pc download To qualify for innocent spouse relief, you must meet all of the following conditions. Turbotax premier federal e file state 2012 for pc download You must have filed a joint return which has an understated tax. Turbotax premier federal e file state 2012 for pc download The understated tax must be due to erroneous items of your spouse (or former spouse). Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Turbotax premier federal e file state 2012 for pc download You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Turbotax premier federal e file state 2012 for pc download For example, you reported total tax on your 2008 return of $2,500. Turbotax premier federal e file state 2012 for pc download IRS determined in an audit of your 2008 return that the total tax should be $3,000. Turbotax premier federal e file state 2012 for pc download You have a $500 understated tax. Turbotax premier federal e file state 2012 for pc download No. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Turbotax premier federal e file state 2012 for pc download 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). Turbotax premier federal e file state 2012 for pc download The understated tax allocated to you is generally the amount you are responsible for. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download (Under this rule, you are no longer married if you are widowed. Turbotax premier federal e file state 2012 for pc download ) 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. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Turbotax premier federal e file state 2012 for pc download The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Turbotax premier federal e file state 2012 for pc download 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). Turbotax premier federal e file state 2012 for pc download Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Turbotax premier federal e file state 2012 for pc download Equitable relief is only available if you meet all of the following conditions. Turbotax premier federal e file state 2012 for pc download You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Turbotax premier federal e file state 2012 for pc download You have an understated tax or underpaid tax. Turbotax premier federal e file state 2012 for pc download See Note later. Turbotax premier federal e file state 2012 for pc download You did not pay the tax. Turbotax premier federal e file state 2012 for pc download However, see Refunds , earlier, for exceptions. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Turbotax premier federal e file state 2012 for pc download Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Turbotax premier federal e file state 2012 for pc download You did not file or fail to file your return with the intent to commit fraud. Turbotax premier federal e file state 2012 for pc download The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Turbotax premier federal e file state 2012 for pc download For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Turbotax premier federal e file state 2012 for pc download You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Turbotax premier federal e file state 2012 for pc download Note. Turbotax premier federal e file state 2012 for pc download Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Turbotax premier federal e file state 2012 for pc download (An underpaid tax is tax that is properly shown on the return, but has not been paid. Turbotax premier federal e file state 2012 for pc download ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Turbotax premier federal e file state 2012 for pc download Generally, community property laws require you to allocate community income and expenses equally between both spouses. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Turbotax premier federal e file state 2012 for pc download You must file an additional Form 8857 if you are requesting relief for more than three years. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download If you are requesting equitable relief, see Exception for equitable relief. Turbotax premier federal e file state 2012 for pc download under How To Request Relief, earlier, for when to file Form 8857. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download Use the address or fax number shown in the Instructions for Form 8857. Turbotax premier federal e file state 2012 for pc download File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Turbotax premier federal e file state 2012 for pc download Do not file it with the employee assigned to examine your return. Turbotax premier federal e file state 2012 for pc download Generally, the IRS has 10 years to collect an amount you owe. Turbotax premier federal e file state 2012 for pc download This is the collection statute of limitations. Turbotax premier federal e file state 2012 for pc download By law, the IRS is not allowed to collect from you after the 10-year period ends. Turbotax premier federal e file state 2012 for pc download If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Turbotax premier federal e file state 2012 for pc download But interest and penalties continue to accrue. Turbotax premier federal e file state 2012 for pc download Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Turbotax premier federal e file state 2012 for pc download This includes the time the Tax Court is considering your request. Turbotax premier federal e file state 2012 for pc download After your case is resolved, the IRS can begin or resume collecting from you. Turbotax premier federal e file state 2012 for pc download The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Turbotax premier federal e file state 2012 for pc download See Publication 594 for more information. Turbotax premier federal e file state 2012 for pc download Injured spouse relief is different from innocent spouse relief. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Turbotax premier federal e file state 2012 for pc download 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). Turbotax premier federal e file state 2012 for pc download You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Turbotax premier federal e file state 2012 for pc download You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Turbotax premier federal e file state 2012 for pc download Note. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download . Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download ” Each type has different requirements. Turbotax premier federal e file state 2012 for pc download They are explained separately below. Turbotax premier federal e file state 2012 for pc download To qualify for innocent spouse relief, you must meet all of the following conditions. Turbotax premier federal e file state 2012 for pc download You must have filed a joint return which has an understated tax. Turbotax premier federal e file state 2012 for pc download The understated tax must be due to erroneous items of your spouse (or former spouse). Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Turbotax premier federal e file state 2012 for pc download You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Turbotax premier federal e file state 2012 for pc download For example, you reported total tax on your 2008 return of $2,500. Turbotax premier federal e file state 2012 for pc download IRS determined in an audit of your 2008 return that the total tax should be $3,000. Turbotax premier federal e file state 2012 for pc download You have a $500 understated tax. Turbotax premier federal e file state 2012 for pc download No. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Turbotax premier federal e file state 2012 for pc download 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). Turbotax premier federal e file state 2012 for pc download The understated tax allocated to you is generally the amount you are responsible for. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download (Under this rule, you are no longer married if you are widowed. Turbotax premier federal e file state 2012 for pc download ) 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. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Turbotax premier federal e file state 2012 for pc download The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Turbotax premier federal e file state 2012 for pc download 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). Turbotax premier federal e file state 2012 for pc download Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Turbotax premier federal e file state 2012 for pc download Equitable relief is only available if you meet all of the following conditions. Turbotax premier federal e file state 2012 for pc download You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Turbotax premier federal e file state 2012 for pc download You have an understated tax or underpaid tax. Turbotax premier federal e file state 2012 for pc download See Note later. Turbotax premier federal e file state 2012 for pc download You did not pay the tax. Turbotax premier federal e file state 2012 for pc download However, see Refunds , earlier, for exceptions. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Turbotax premier federal e file state 2012 for pc download Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Turbotax premier federal e file state 2012 for pc download You did not file or fail to file your return with the intent to commit fraud. Turbotax premier federal e file state 2012 for pc download The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Turbotax premier federal e file state 2012 for pc download For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Turbotax premier federal e file state 2012 for pc download You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Turbotax premier federal e file state 2012 for pc download Note. Turbotax premier federal e file state 2012 for pc download Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Turbotax premier federal e file state 2012 for pc download (An underpaid tax is tax that is properly shown on the return, but has not been paid. Turbotax premier federal e file state 2012 for pc download ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Turbotax premier federal e file state 2012 for pc download Generally, community property laws require you to allocate community income and expenses equally between both spouses. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Turbotax premier federal e file state 2012 for pc download You must file an additional Form 8857 if you are requesting relief for more than three years. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download If you are requesting equitable relief, see Exception for equitable relief. Turbotax premier federal e file state 2012 for pc download under How To Request Relief, earlier, for when to file Form 8857. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download Use the address or fax number shown in the Instructions for Form 8857. Turbotax premier federal e file state 2012 for pc download File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Turbotax premier federal e file state 2012 for pc download Do not file it with the employee assigned to examine your return. Turbotax premier federal e file state 2012 for pc download Generally, the IRS has 10 years to collect an amount you owe. Turbotax premier federal e file state 2012 for pc download This is the collection statute of limitations. Turbotax premier federal e file state 2012 for pc download By law, the IRS is not allowed to collect from you after the 10-year period ends. Turbotax premier federal e file state 2012 for pc download If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Turbotax premier federal e file state 2012 for pc download But interest and penalties continue to accrue. Turbotax premier federal e file state 2012 for pc download Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Turbotax premier federal e file state 2012 for pc download This includes the time the Tax Court is considering your request. Turbotax premier federal e file state 2012 for pc download After your case is resolved, the IRS can begin or resume collecting from you. Turbotax premier federal e file state 2012 for pc download The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Turbotax premier federal e file state 2012 for pc download See Publication 594 for more information. Turbotax premier federal e file state 2012 for pc download Injured spouse relief is different from innocent spouse relief. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Turbotax premier federal e file state 2012 for pc download 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). Turbotax premier federal e file state 2012 for pc download You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Turbotax premier federal e file state 2012 for pc download You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Turbotax premier federal e file state 2012 for pc download Note. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download . Turbotax premier federal e file state 2012 for pc download What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. Turbotax premier federal e file state 2012 for pc download You must have filed a joint return which has an understated tax. Turbotax premier federal e file state 2012 for pc download The understated tax must be due to erroneous items of your spouse (or former spouse). Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Turbotax premier federal e file state 2012 for pc download You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Turbotax premier federal e file state 2012 for pc download For example, you reported total tax on your 2008 return of $2,500. Turbotax premier federal e file state 2012 for pc download IRS determined in an audit of your 2008 return that the total tax should be $3,000. Turbotax premier federal e file state 2012 for pc download You have a $500 understated tax. Turbotax premier federal e file state 2012 for pc download No. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Turbotax premier federal e file state 2012 for pc download 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). Turbotax premier federal e file state 2012 for pc download The understated tax allocated to you is generally the amount you are responsible for. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download (Under this rule, you are no longer married if you are widowed. Turbotax premier federal e file state 2012 for pc download ) 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. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Turbotax premier federal e file state 2012 for pc download The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Turbotax premier federal e file state 2012 for pc download 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). Turbotax premier federal e file state 2012 for pc download Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Turbotax premier federal e file state 2012 for pc download Equitable relief is only available if you meet all of the following conditions. Turbotax premier federal e file state 2012 for pc download You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Turbotax premier federal e file state 2012 for pc download You have an understated tax or underpaid tax. Turbotax premier federal e file state 2012 for pc download See Note later. Turbotax premier federal e file state 2012 for pc download You did not pay the tax. Turbotax premier federal e file state 2012 for pc download However, see Refunds , earlier, for exceptions. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Turbotax premier federal e file state 2012 for pc download Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Turbotax premier federal e file state 2012 for pc download You did not file or fail to file your return with the intent to commit fraud. Turbotax premier federal e file state 2012 for pc download The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Turbotax premier federal e file state 2012 for pc download For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Turbotax premier federal e file state 2012 for pc download You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Turbotax premier federal e file state 2012 for pc download Note. Turbotax premier federal e file state 2012 for pc download Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Turbotax premier federal e file state 2012 for pc download (An underpaid tax is tax that is properly shown on the return, but has not been paid. Turbotax premier federal e file state 2012 for pc download ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Turbotax premier federal e file state 2012 for pc download Generally, community property laws require you to allocate community income and expenses equally between both spouses. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Turbotax premier federal e file state 2012 for pc download You must file an additional Form 8857 if you are requesting relief for more than three years. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download If you are requesting equitable relief, see Exception for equitable relief. Turbotax premier federal e file state 2012 for pc download under How To Request Relief, earlier, for when to file Form 8857. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download Use the address or fax number shown in the Instructions for Form 8857. Turbotax premier federal e file state 2012 for pc download File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Turbotax premier federal e file state 2012 for pc download Do not file it with the employee assigned to examine your return. Turbotax premier federal e file state 2012 for pc download Generally, the IRS has 10 years to collect an amount you owe. Turbotax premier federal e file state 2012 for pc download This is the collection statute of limitations. Turbotax premier federal e file state 2012 for pc download By law, the IRS is not allowed to collect from you after the 10-year period ends. Turbotax premier federal e file state 2012 for pc download If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Turbotax premier federal e file state 2012 for pc download But interest and penalties continue to accrue. Turbotax premier federal e file state 2012 for pc download Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Turbotax premier federal e file state 2012 for pc download This includes the time the Tax Court is considering your request. Turbotax premier federal e file state 2012 for pc download After your case is resolved, the IRS can begin or resume collecting from you. Turbotax premier federal e file state 2012 for pc download The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Turbotax premier federal e file state 2012 for pc download See Publication 594 for more information. Turbotax premier federal e file state 2012 for pc download Injured spouse relief is different from innocent spouse relief. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Turbotax premier federal e file state 2012 for pc download 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). Turbotax premier federal e file state 2012 for pc download You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Turbotax premier federal e file state 2012 for pc download You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Turbotax premier federal e file state 2012 for pc download Note. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download . Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Turbotax premier federal e file state 2012 for pc download For example, you reported total tax on your 2008 return of $2,500. Turbotax premier federal e file state 2012 for pc download IRS determined in an audit of your 2008 return that the total tax should be $3,000. Turbotax premier federal e file state 2012 for pc download You have a $500 understated tax. Turbotax premier federal e file state 2012 for pc download No. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Turbotax premier federal e file state 2012 for pc download 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). Turbotax premier federal e file state 2012 for pc download The understated tax allocated to you is generally the amount you are responsible for. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download (Under this rule, you are no longer married if you are widowed. Turbotax premier federal e file state 2012 for pc download ) 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. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Turbotax premier federal e file state 2012 for pc download The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Turbotax premier federal e file state 2012 for pc download 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). Turbotax premier federal e file state 2012 for pc download Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Turbotax premier federal e file state 2012 for pc download Equitable relief is only available if you meet all of the following conditions. Turbotax premier federal e file state 2012 for pc download You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Turbotax premier federal e file state 2012 for pc download You have an understated tax or underpaid tax. Turbotax premier federal e file state 2012 for pc download See Note later. Turbotax premier federal e file state 2012 for pc download You did not pay the tax. Turbotax premier federal e file state 2012 for pc download However, see Refunds , earlier, for exceptions. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Turbotax premier federal e file state 2012 for pc download Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Turbotax premier federal e file state 2012 for pc download You did not file or fail to file your return with the intent to commit fraud. Turbotax premier federal e file state 2012 for pc download The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Turbotax premier federal e file state 2012 for pc download For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Turbotax premier federal e file state 2012 for pc download You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Turbotax premier federal e file state 2012 for pc download Note. Turbotax premier federal e file state 2012 for pc download Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Turbotax premier federal e file state 2012 for pc download (An underpaid tax is tax that is properly shown on the return, but has not been paid. Turbotax premier federal e file state 2012 for pc download ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Turbotax premier federal e file state 2012 for pc download Generally, community property laws require you to allocate community income and expenses equally between both spouses. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Turbotax premier federal e file state 2012 for pc download You must file an additional Form 8857 if you are requesting relief for more than three years. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download If you are requesting equitable relief, see Exception for equitable relief. Turbotax premier federal e file state 2012 for pc download under How To Request Relief, earlier, for when to file Form 8857. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download Use the address or fax number shown in the Instructions for Form 8857. Turbotax premier federal e file state 2012 for pc download File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Turbotax premier federal e file state 2012 for pc download Do not file it with the employee assigned to examine your return. Turbotax premier federal e file state 2012 for pc download Generally, the IRS has 10 years to collect an amount you owe. Turbotax premier federal e file state 2012 for pc download This is the collection statute of limitations. Turbotax premier federal e file state 2012 for pc download By law, the IRS is not allowed to collect from you after the 10-year period ends. Turbotax premier federal e file state 2012 for pc download If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Turbotax premier federal e file state 2012 for pc download But interest and penalties continue to accrue. Turbotax premier federal e file state 2012 for pc download Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Turbotax premier federal e file state 2012 for pc download This includes the time the Tax Court is considering your request. Turbotax premier federal e file state 2012 for pc download After your case is resolved, the IRS can begin or resume collecting from you. Turbotax premier federal e file state 2012 for pc download The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Turbotax premier federal e file state 2012 for pc download See Publication 594 for more information. Turbotax premier federal e file state 2012 for pc download Injured spouse relief is different from innocent spouse relief. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Turbotax premier federal e file state 2012 for pc download 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). Turbotax premier federal e file state 2012 for pc download You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Turbotax premier federal e file state 2012 for pc download You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Turbotax premier federal e file state 2012 for pc download Note. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download . Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download For example, you reported total tax on your 2008 return of $2,500. Turbotax premier federal e file state 2012 for pc download IRS determined in an audit of your 2008 return that the total tax should be $3,000. Turbotax premier federal e file state 2012 for pc download You have a $500 understated tax. Turbotax premier federal e file state 2012 for pc download No. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Turbotax premier federal e file state 2012 for pc download 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). Turbotax premier federal e file state 2012 for pc download The understated tax allocated to you is generally the amount you are responsible for. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download (Under this rule, you are no longer married if you are widowed. Turbotax premier federal e file state 2012 for pc download ) 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. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Turbotax premier federal e file state 2012 for pc download The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Turbotax premier federal e file state 2012 for pc download 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). Turbotax premier federal e file state 2012 for pc download Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Turbotax premier federal e file state 2012 for pc download Equitable relief is only available if you meet all of the following conditions. Turbotax premier federal e file state 2012 for pc download You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Turbotax premier federal e file state 2012 for pc download You have an understated tax or underpaid tax. Turbotax premier federal e file state 2012 for pc download See Note later. Turbotax premier federal e file state 2012 for pc download You did not pay the tax. Turbotax premier federal e file state 2012 for pc download However, see Refunds , earlier, for exceptions. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Turbotax premier federal e file state 2012 for pc download Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Turbotax premier federal e file state 2012 for pc download You did not file or fail to file your return with the intent to commit fraud. Turbotax premier federal e file state 2012 for pc download The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Turbotax premier federal e file state 2012 for pc download For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Turbotax premier federal e file state 2012 for pc download You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Turbotax premier federal e file state 2012 for pc download Note. Turbotax premier federal e file state 2012 for pc download Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Turbotax premier federal e file state 2012 for pc download (An underpaid tax is tax that is properly shown on the return, but has not been paid. Turbotax premier federal e file state 2012 for pc download ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Turbotax premier federal e file state 2012 for pc download Generally, community property laws require you to allocate community income and expenses equally between both spouses. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Turbotax premier federal e file state 2012 for pc download You must file an additional Form 8857 if you are requesting relief for more than three years. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download If you are requesting equitable relief, see Exception for equitable relief. Turbotax premier federal e file state 2012 for pc download under How To Request Relief, earlier, for when to file Form 8857. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download Use the address or fax number shown in the Instructions for Form 8857. Turbotax premier federal e file state 2012 for pc download File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Turbotax premier federal e file state 2012 for pc download Do not file it with the employee assigned to examine your return. Turbotax premier federal e file state 2012 for pc download Generally, the IRS has 10 years to collect an amount you owe. Turbotax premier federal e file state 2012 for pc download This is the collection statute of limitations. Turbotax premier federal e file state 2012 for pc download By law, the IRS is not allowed to collect from you after the 10-year period ends. Turbotax premier federal e file state 2012 for pc download If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Turbotax premier federal e file state 2012 for pc download But interest and penalties continue to accrue. Turbotax premier federal e file state 2012 for pc download Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Turbotax premier federal e file state 2012 for pc download This includes the time the Tax Court is considering your request. Turbotax premier federal e file state 2012 for pc download After your case is resolved, the IRS can begin or resume collecting from you. Turbotax premier federal e file state 2012 for pc download The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Turbotax premier federal e file state 2012 for pc download See Publication 594 for more information. Turbotax premier federal e file state 2012 for pc download Injured spouse relief is different from innocent spouse relief. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Turbotax premier federal e file state 2012 for pc download 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). Turbotax premier federal e file state 2012 for pc download You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Turbotax premier federal e file state 2012 for pc download You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Turbotax premier federal e file state 2012 for pc download Note. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download . Turbotax premier federal e file state 2012 for pc download Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Turbotax premier federal e file state 2012 for pc download 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). Turbotax premier federal e file state 2012 for pc download The understated tax allocated to you is generally the amount you are responsible for. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download (Under this rule, you are no longer married if you are widowed. Turbotax premier federal e file state 2012 for pc download ) 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. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Turbotax premier federal e file state 2012 for pc download The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Turbotax premier federal e file state 2012 for pc download 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). Turbotax premier federal e file state 2012 for pc download Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Turbotax premier federal e file state 2012 for pc download Equitable relief is only available if you meet all of the following conditions. Turbotax premier federal e file state 2012 for pc download You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Turbotax premier federal e file state 2012 for pc download You have an understated tax or underpaid tax. Turbotax premier federal e file state 2012 for pc download See Note later. Turbotax premier federal e file state 2012 for pc download You did not pay the tax. Turbotax premier federal e file state 2012 for pc download However, see Refunds , earlier, for exceptions. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Turbotax premier federal e file state 2012 for pc download Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Turbotax premier federal e file state 2012 for pc download You did not file or fail to file your return with the intent to commit fraud. Turbotax premier federal e file state 2012 for pc download The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Turbotax premier federal e file state 2012 for pc download For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Turbotax premier federal e file state 2012 for pc download You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Turbotax premier federal e file state 2012 for pc download Note. Turbotax premier federal e file state 2012 for pc download Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Turbotax premier federal e file state 2012 for pc download (An underpaid tax is tax that is properly shown on the return, but has not been paid. Turbotax premier federal e file state 2012 for pc download ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Turbotax premier federal e file state 2012 for pc download Generally, community property laws require you to allocate community income and expenses equally between both spouses. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Turbotax premier federal e file state 2012 for pc download You must file an additional Form 8857 if you are requesting relief for more than three years. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download If you are requesting equitable relief, see Exception for equitable relief. Turbotax premier federal e file state 2012 for pc download under How To Request Relief, earlier, for when to file Form 8857. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download Use the address or fax number shown in the Instructions for Form 8857. Turbotax premier federal e file state 2012 for pc download File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Turbotax premier federal e file state 2012 for pc download Do not file it with the employee assigned to examine your return. Turbotax premier federal e file state 2012 for pc download Generally, the IRS has 10 years to collect an amount you owe. Turbotax premier federal e file state 2012 for pc download This is the collection statute of limitations. Turbotax premier federal e file state 2012 for pc download By law, the IRS is not allowed to collect from you after the 10-year period ends. Turbotax premier federal e file state 2012 for pc download If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Turbotax premier federal e file state 2012 for pc download But interest and penalties continue to accrue. Turbotax premier federal e file state 2012 for pc download Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Turbotax premier federal e file state 2012 for pc download This includes the time the Tax Court is considering your request. Turbotax premier federal e file state 2012 for pc download After your case is resolved, the IRS can begin or resume collecting from you. Turbotax premier federal e file state 2012 for pc download The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Turbotax premier federal e file state 2012 for pc download See Publication 594 for more information. Turbotax premier federal e file state 2012 for pc download Injured spouse relief is different from innocent spouse relief. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Turbotax premier federal e file state 2012 for pc download 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). Turbotax premier federal e file state 2012 for pc download You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Turbotax premier federal e file state 2012 for pc download You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Turbotax premier federal e file state 2012 for pc download Note. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download . Turbotax premier federal e file state 2012 for pc download 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). Turbotax premier federal e file state 2012 for pc download The understated tax allocated to you is generally the amount you are responsible for. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download (Under this rule, you are no longer married if you are widowed. Turbotax premier federal e file state 2012 for pc download ) 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. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Turbotax premier federal e file state 2012 for pc download The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Turbotax premier federal e file state 2012 for pc download 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). Turbotax premier federal e file state 2012 for pc download Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Turbotax premier federal e file state 2012 for pc download Equitable relief is only available if you meet all of the following conditions. Turbotax premier federal e file state 2012 for pc download You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Turbotax premier federal e file state 2012 for pc download You have an understated tax or underpaid tax. Turbotax premier federal e file state 2012 for pc download See Note later. Turbotax premier federal e file state 2012 for pc download You did not pay the tax. Turbotax premier federal e file state 2012 for pc download However, see Refunds , earlier, for exceptions. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Turbotax premier federal e file state 2012 for pc download Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Turbotax premier federal e file state 2012 for pc download You did not file or fail to file your return with the intent to commit fraud. Turbotax premier federal e file state 2012 for pc download The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Turbotax premier federal e file state 2012 for pc download For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Turbotax premier federal e file state 2012 for pc download You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Turbotax premier federal e file state 2012 for pc download Note. Turbotax premier federal e file state 2012 for pc download Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Turbotax premier federal e file state 2012 for pc download (An underpaid tax is tax that is properly shown on the return, but has not been paid. Turbotax premier federal e file state 2012 for pc download ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Turbotax premier federal e file state 2012 for pc download Generally, community property laws require you to allocate community income and expenses equally between both spouses. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Turbotax premier federal e file state 2012 for pc download You must file an additional Form 8857 if you are requesting relief for more than three years. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download If you are requesting equitable relief, see Exception for equitable relief. Turbotax premier federal e file state 2012 for pc download under How To Request Relief, earlier, for when to file Form 8857. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download Use the address or fax number shown in the Instructions for Form 8857. Turbotax premier federal e file state 2012 for pc download File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Turbotax premier federal e file state 2012 for pc download Do not file it with the employee assigned to examine your return. Turbotax premier federal e file state 2012 for pc download Generally, the IRS has 10 years to collect an amount you owe. Turbotax premier federal e file state 2012 for pc download This is the collection statute of limitations. Turbotax premier federal e file state 2012 for pc download By law, the IRS is not allowed to collect from you after the 10-year period ends. Turbotax premier federal e file state 2012 for pc download If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Turbotax premier federal e file state 2012 for pc download But interest and penalties continue to accrue. Turbotax premier federal e file state 2012 for pc download Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Turbotax premier federal e file state 2012 for pc download This includes the time the Tax Court is considering your request. Turbotax premier federal e file state 2012 for pc download After your case is resolved, the IRS can begin or resume collecting from you. Turbotax premier federal e file state 2012 for pc download The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Turbotax premier federal e file state 2012 for pc download See Publication 594 for more information. Turbotax premier federal e file state 2012 for pc download Injured spouse relief is different from innocent spouse relief. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Turbotax premier federal e file state 2012 for pc download 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). Turbotax premier federal e file state 2012 for pc download You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Turbotax premier federal e file state 2012 for pc download You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Turbotax premier federal e file state 2012 for pc download Note. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download . Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Turbotax premier federal e file state 2012 for pc download 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). Turbotax premier federal e file state 2012 for pc download Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Turbotax premier federal e file state 2012 for pc download Equitable relief is only available if you meet all of the following conditions. Turbotax premier federal e file state 2012 for pc download You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Turbotax premier federal e file state 2012 for pc download You have an understated tax or underpaid tax. Turbotax premier federal e file state 2012 for pc download See Note later. Turbotax premier federal e file state 2012 for pc download You did not pay the tax. Turbotax premier federal e file state 2012 for pc download However, see Refunds , earlier, for exceptions. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Turbotax premier federal e file state 2012 for pc download Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Turbotax premier federal e file state 2012 for pc download You did not file or fail to file your return with the intent to commit fraud. Turbotax premier federal e file state 2012 for pc download The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Turbotax premier federal e file state 2012 for pc download For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Turbotax premier federal e file state 2012 for pc download You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Turbotax premier federal e file state 2012 for pc download Note. Turbotax premier federal e file state 2012 for pc download Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Turbotax premier federal e file state 2012 for pc download (An underpaid tax is tax that is properly shown on the return, but has not been paid. Turbotax premier federal e file state 2012 for pc download ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Turbotax premier federal e file state 2012 for pc download Generally, community property laws require you to allocate community income and expenses equally between both spouses. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Turbotax premier federal e file state 2012 for pc download You must file an additional Form 8857 if you are requesting relief for more than three years. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download If you are requesting equitable relief, see Exception for equitable relief. Turbotax premier federal e file state 2012 for pc download under How To Request Relief, earlier, for when to file Form 8857. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download Use the address or fax number shown in the Instructions for Form 8857. Turbotax premier federal e file state 2012 for pc download File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Turbotax premier federal e file state 2012 for pc download Do not file it with the employee assigned to examine your return. Turbotax premier federal e file state 2012 for pc download Generally, the IRS has 10 years to collect an amount you owe. Turbotax premier federal e file state 2012 for pc download This is the collection statute of limitations. Turbotax premier federal e file state 2012 for pc download By law, the IRS is not allowed to collect from you after the 10-year period ends. Turbotax premier federal e file state 2012 for pc download If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Turbotax premier federal e file state 2012 for pc download But interest and penalties continue to accrue. Turbotax premier federal e file state 2012 for pc download Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Turbotax premier federal e file state 2012 for pc download This includes the time the Tax Court is considering your request. Turbotax premier federal e file state 2012 for pc download After your case is resolved, the IRS can begin or resume collecting from you. Turbotax premier federal e file state 2012 for pc download The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Turbotax premier federal e file state 2012 for pc download See Publication 594 for more information. Turbotax premier federal e file state 2012 for pc download Injured spouse relief is different from innocent spouse relief. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Turbotax premier federal e file state 2012 for pc download 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). Turbotax premier federal e file state 2012 for pc download You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Turbotax premier federal e file state 2012 for pc download You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Turbotax premier federal e file state 2012 for pc download Note. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download . Turbotax premier federal e file state 2012 for pc download What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. Turbotax premier federal e file state 2012 for pc download You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Turbotax premier federal e file state 2012 for pc download You have an understated tax or underpaid tax. Turbotax premier federal e file state 2012 for pc download See Note later. Turbotax premier federal e file state 2012 for pc download You did not pay the tax. Turbotax premier federal e file state 2012 for pc download However, see Refunds , earlier, for exceptions. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Turbotax premier federal e file state 2012 for pc download Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Turbotax premier federal e file state 2012 for pc download You did not file or fail to file your return with the intent to commit fraud. Turbotax premier federal e file state 2012 for pc download The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Turbotax premier federal e file state 2012 for pc download For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Turbotax premier federal e file state 2012 for pc download You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Turbotax premier federal e file state 2012 for pc download Note. Turbotax premier federal e file state 2012 for pc download Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Turbotax premier federal e file state 2012 for pc download (An underpaid tax is tax that is properly shown on the return, but has not been paid. Turbotax premier federal e file state 2012 for pc download ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Turbotax premier federal e file state 2012 for pc download Generally, community property laws require you to allocate community income and expenses equally between both spouses. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Turbotax premier federal e file state 2012 for pc download You must file an additional Form 8857 if you are requesting relief for more than three years. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download If you are requesting equitable relief, see Exception for equitable relief. Turbotax premier federal e file state 2012 for pc download under How To Request Relief, earlier, for when to file Form 8857. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download Use the address or fax number shown in the Instructions for Form 8857. Turbotax premier federal e file state 2012 for pc download File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Turbotax premier federal e file state 2012 for pc download Do not file it with the employee assigned to examine your return. Turbotax premier federal e file state 2012 for pc download Generally, the IRS has 10 years to collect an amount you owe. Turbotax premier federal e file state 2012 for pc download This is the collection statute of limitations. Turbotax premier federal e file state 2012 for pc download By law, the IRS is not allowed to collect from you after the 10-year period ends. Turbotax premier federal e file state 2012 for pc download If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Turbotax premier federal e file state 2012 for pc download But interest and penalties continue to accrue. Turbotax premier federal e file state 2012 for pc download Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Turbotax premier federal e file state 2012 for pc download This includes the time the Tax Court is considering your request. Turbotax premier federal e file state 2012 for pc download After your case is resolved, the IRS can begin or resume collecting from you. Turbotax premier federal e file state 2012 for pc download The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Turbotax premier federal e file state 2012 for pc download See Publication 594 for more information. Turbotax premier federal e file state 2012 for pc download Injured spouse relief is different from innocent spouse relief. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Turbotax premier federal e file state 2012 for pc download 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). Turbotax premier federal e file state 2012 for pc download You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Turbotax premier federal e file state 2012 for pc download You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Turbotax premier federal e file state 2012 for pc download Note. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download . Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download Generally, community property laws require you to allocate community income and expenses equally between both spouses. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Turbotax premier federal e file state 2012 for pc download You must file an additional Form 8857 if you are requesting relief for more than three years. Turbotax premier federal e file state 2012 for pc download 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. Turbotax premier federal e file state 2012 for pc download If you are requesting equitable relief, see Exception for equitable relief. Turbotax premier federal e file state 2012 for pc download under How To Request Relief, earlier, for when to file Form 8857. Turbotax premier federal e file state 2012 for pc download 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. 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