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1040ez 2014 Form

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1040ez 2014 Form

1040ez 2014 form Publication 971 - Main Content Table of Contents How To Request ReliefException for agreements relating to TEFRA partnership proceedings. 1040ez 2014 form The IRS Must Contact Your Spouse or Former Spouse Tax Court Review of Request Community Property LawsRelief for Married Persons Who Did Not File Joint Returns Innocent Spouse ReliefUnderstated Tax Erroneous Items Actual Knowledge or Reason To Know Indications of Unfairness for Innocent Spouse Relief Separation of Liability ReliefLimitations on Relief Equitable ReliefConditions for Getting Equitable Relief Factors for Determining Whether To Grant Equitable Relief RefundsProof Required Refunds Under Equitable Relief Limit on Amount of Refund Filled-in Form 8857 Flowcharts How To Request Relief File Form 8857 to ask the IRS for the types of relief discussed in this publication. 1040ez 2014 form If you are requesting relief for more than three tax years, you must file an additional Form 8857. 1040ez 2014 form The IRS will review your Form 8857 and let you know if you qualify. 1040ez 2014 form A completed Form 8857 is shown later. 1040ez 2014 form When to file Form 8857. 1040ez 2014 form   You should file Form 8857 as soon as you become aware of a tax liability for which you believe only your spouse or former spouse should be held responsible. 1040ez 2014 form The following are some of the ways you may become aware of such a liability. 1040ez 2014 form The IRS is examining your tax return and proposing to increase your tax liability. 1040ez 2014 form The IRS sends you a notice. 1040ez 2014 form   You must file Form 8857 no later than two years after the date on which the IRS first attempted to collect the tax from you that occurs after July 22, 1998. 1040ez 2014 form (But see the exceptions below for different filing deadlines that apply. 1040ez 2014 form ) For this reason, do not delay filing because you do not have all the documentation. 1040ez 2014 form   Collection activities that may start the 2-year period are: The IRS offset your income tax refund against an amount you owed on a joint return for another year and the IRS informed you about your right to file Form 8857. 1040ez 2014 form The filing of a claim by the IRS in a court proceeding in which you were a party or the filing of a claim in a proceeding that involves your property. 1040ez 2014 form This includes the filing of a proof of claim in a bankruptcy proceeding. 1040ez 2014 form The filing of a suit by the United States against you to collect the joint liability. 1040ez 2014 form The issuance of a section 6330 notice, which notifies you of the IRS' intent to levy and your right to a collection due process (CDP) hearing. 1040ez 2014 form The collection-related notices include, but are not limited to, Letter 11 and Letter 1058. 1040ez 2014 form Exception for equitable relief. 1040ez 2014 form   On July 25, 2011, the IRS issued Notice 2011-70 (available at www. 1040ez 2014 form irs. 1040ez 2014 form gov/irb/2011-32_IRB/ar11. 1040ez 2014 form html) expanding the amount of time to request equitable relief. 1040ez 2014 form The amount of time to request equitable relief depends on whether you are seeking relief from a balance due, seeking a credit or refund, or both: Balance Due – Generally, you must file your request within the time period the IRS has to collect the tax. 1040ez 2014 form Generally, the IRS has 10 years from the date the tax liability was assessed to collect the tax. 1040ez 2014 form In certain cases, the 10-year period is suspended. 1040ez 2014 form The amount of time the suspension is in effect will extend the time the IRS has to collect the tax. 1040ez 2014 form See Pub. 1040ez 2014 form 594, The IRS Collection Process, for details. 1040ez 2014 form Credit or Refund – Generally, you must file your request within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later. 1040ez 2014 form But you may have more time to file if you live in a federally declared disaster area or you are physically or mentally unable to manage your financial affairs. 1040ez 2014 form See Pub. 1040ez 2014 form 556, Examination of Returns, Appeal Rights, and Claims for Refund, for details. 1040ez 2014 form Both a Balance Due and a Credit or Refund – If you are seeking a refund of amounts you paid and relief from a balance due over and above what you have paid, the time period for credit or refund will apply to any payments you have made, and the time period for collection of a balance due amount will apply to any unpaid liability. 1040ez 2014 form Exception for relief based on community property laws. 1040ez 2014 form   If you are requesting relief based on community property laws, a different filing deadline applies. 1040ez 2014 form See Relief from liability arising from community property law discussed later under Community Property Laws . 1040ez 2014 form Form 8857 filed by or on behalf of a decedent. 1040ez 2014 form   An executor (including any other duly appointed representative) may pursue a Form 8857 filed during the decedent's lifetime. 1040ez 2014 form An executor (including any other duly appointed representative) may also file Form 8857 as long as the decedent satisfied the eligibility requirements while alive. 1040ez 2014 form For purposes of separation of liability relief (discussed later), the decedent's marital status is determined on the earlier of the date relief was requested or the date of death. 1040ez 2014 form Situations in which you are not entitled to relief. 1040ez 2014 form   You are not entitled to innocent spouse relief for any tax year to which the following situations apply. 1040ez 2014 form In a final decision dated after July 22, 1998, a court considered whether to grant you relief from joint liability and decided not to do so. 1040ez 2014 form In a final decision dated after July 22, 1998, a court did not consider whether to grant you relief from joint liability, but you meaningfully participated in the proceeding and could have asked for relief. 1040ez 2014 form You entered into an offer in compromise with the IRS. 1040ez 2014 form You entered into a closing agreement with the IRS that disposed of the same liability for which you want to seek relief. 1040ez 2014 form Exception for agreements relating to TEFRA partnership proceedings. 1040ez 2014 form   You may be entitled to relief, discussed in (4) earlier, if you entered into a closing agreement for both partnership items and nonpartnership items, while you were a party to a pending TEFRA partnership proceeding. 1040ez 2014 form (TEFRA is an acronym that refers to the “Tax Equity and Fiscal Responsibility Act of 1982” that prescribed the tax treatment of partnership items. 1040ez 2014 form ) You are not entitled to relief for the nonpartnership items, but you will be entitled to relief for the partnership items (if you otherwise qualify). 1040ez 2014 form Transferee liability not affected by innocent spouse relief provisions. 1040ez 2014 form   The innocent spouse relief provisions do not affect tax liabilities that arise under federal or state transferee liability or property laws. 1040ez 2014 form Therefore, even if you are relieved of the tax liability under the innocent spouse relief provisions, you may remain liable for the unpaid tax, interest, and penalties to the extent provided by these laws. 1040ez 2014 form Example. 1040ez 2014 form Herb and Wanda timely filed their 2008 joint income tax return on April 15, 2009. 1040ez 2014 form Herb died in March 2010, and the executor of Herb's will transferred all of the estate's assets to Wanda. 1040ez 2014 form In August 2010, the IRS assessed a deficiency for the 2008 return. 1040ez 2014 form The items causing the deficiency belong to Herb. 1040ez 2014 form Wanda is relieved of the deficiency under the innocent spouse relief provisions, and Herb's estate remains solely liable for it. 1040ez 2014 form However, the IRS may collect the deficiency from Wanda to the extent permitted under federal or state transferee liability or property laws. 1040ez 2014 form The IRS Must Contact Your Spouse or Former Spouse By law, the IRS must contact your spouse or former spouse. 1040ez 2014 form There are no exceptions, even for victims of spousal abuse or domestic violence. 1040ez 2014 form We will inform your spouse or former spouse that you filed Form 8857 and will allow him or her to participate in the process. 1040ez 2014 form If you are requesting relief from joint and several liability on a joint return, the IRS must also inform him or her of its preliminary and final determinations regarding your request for relief. 1040ez 2014 form However, to protect your privacy, the IRS will not disclose your personal information (for example, your current name, address, phone number(s), information about your employer, your income or assets) or any other information that does not relate to making a determination about your request for relief from liability. 1040ez 2014 form If you petition the Tax Court (explained below), your spouse or former spouse may see your personal information. 1040ez 2014 form Tax Court Review of Request After you file Form 8857, you may be able to petition (ask) the United States Tax Court to review your request for relief in the following two situations. 1040ez 2014 form The IRS sends you a final determination letter regarding your request for relief. 1040ez 2014 form You do not receive a final determination letter from the IRS within six months from the date you filed Form 8857. 1040ez 2014 form If you seek equitable relief for an underpaid tax, you will be able to get a Tax Court review of your request only if the tax arose or remained unpaid on or after December 20, 2006. 1040ez 2014 form The United States Tax Court is an independent judicial body and is not part of the IRS. 1040ez 2014 form You must file a petition with the United States Tax Court in order for it to review your request for relief. 1040ez 2014 form You must file the petition no later than the 90th day after the date the IRS mails its final determination notice to you. 1040ez 2014 form If you do not file a petition, or you file it late, the Tax Court cannot review your request for relief. 1040ez 2014 form You can get a copy of the rules for filing a petition by writing to the Tax Court at the following address:    United States Tax Court 400 Second Street, NW Washington, DC 20217 Or you can visit the Tax Court's website at www. 1040ez 2014 form ustaxcourt. 1040ez 2014 form gov Community Property Laws You must generally follow community property laws when filing a tax return if you are married and live in a community property state. 1040ez 2014 form Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040ez 2014 form Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040ez 2014 form However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. 1040ez 2014 form Relief for Married Persons Who Did Not File Joint Returns Married persons who live in community property states, but who did not file joint returns, have two ways to get relief. 1040ez 2014 form Relief From Liability Arising From Community Property Law You are not responsible for the tax relating to an item of community income if all the following conditions exist. 1040ez 2014 form You did not file a joint return for the tax year. 1040ez 2014 form You did not include the item of community income in gross income. 1040ez 2014 form The item of community income you did not include is one of the following: Wages, salaries, and other compensation your spouse (or former spouse) received for services he or she performed as an employee. 1040ez 2014 form Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor. 1040ez 2014 form Your spouse's (or former spouse's) distributive share of partnership income. 1040ez 2014 form Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). 1040ez 2014 form Use the appropriate community property law to determine what is separate property. 1040ez 2014 form Any other income that belongs to your spouse (or former spouse) under community property law. 1040ez 2014 form You establish that you did not know of, and had no reason to know of, that community income. 1040ez 2014 form See  Actual Knowledge or Reason To Know , below. 1040ez 2014 form Under all facts and circumstances, it would not be fair to include the item of community income in your gross income. 1040ez 2014 form See Indications of unfairness for liability arising from community property law, later. 1040ez 2014 form Actual knowledge or reason to know. 1040ez 2014 form   You knew or had reason to know of an item of community income if: You actually knew of the item of community income, or A reasonable person in similar circumstances would have known of the item of community income. 1040ez 2014 form Amount of community income unknown. 1040ez 2014 form   If you are aware of the source of the item of community income or the income-producing activity, but are unaware of the specific amount, you are considered to know or have reason to know of the item of community income. 1040ez 2014 form Not knowing the specific amount is not a basis for relief. 1040ez 2014 form Reason to know. 1040ez 2014 form   The IRS will consider all facts and circumstances in determining whether you had reason to know of an item of community income. 1040ez 2014 form The facts and circumstances include: The nature of the item of community income and the amount of the item relative to other income items. 1040ez 2014 form The financial situation of you and your spouse (or former spouse). 1040ez 2014 form Your educational background and business experience. 1040ez 2014 form Whether the item of community income represented a departure from a recurring pattern reflected in prior years' returns (for example, omitted income from an investment regularly reported on prior years' returns). 1040ez 2014 form Indications of unfairness for liability arising from community property law. 1040ez 2014 form   The IRS will consider all of the facts and circumstances of the case in order to determine whether it is unfair to hold you responsible for the understated tax due to the item of community income. 1040ez 2014 form   The following are examples of factors the IRS will consider. 1040ez 2014 form Whether you received a benefit, either directly or indirectly, from the omitted item of community income (defined below). 1040ez 2014 form Whether your spouse (or former spouse) deserted you. 1040ez 2014 form Whether you and your spouse have been divorced or separated. 1040ez 2014 form  For other factors see Factors for Determining Whether To Grant Equitable Relief later. 1040ez 2014 form Benefit from omitted item of community income. 1040ez 2014 form   A benefit includes normal support, but does not include de minimis (small) amounts. 1040ez 2014 form Evidence of a direct or indirect benefit may consist of transfers of property or rights to property, including transfers received several years after the filing of the return. 1040ez 2014 form   For example, if you receive property, including life insurance proceeds, from your spouse (or former spouse) and the property is traceable to omitted items of community income attributable to your spouse (or former spouse), you are considered to have benefitted from those omitted items of community income. 1040ez 2014 form Equitable Relief If you do not qualify for the relief described above and are now liable for an underpaid or understated tax you believe should be paid only by your spouse (or former spouse), you may request equitable relief (discussed later). 1040ez 2014 form How and When To Request Relief You request relief by filing Form 8857, as discussed earlier. 1040ez 2014 form Fill in Form 8857 according to the instructions. 1040ez 2014 form For relief from liability arising from community property law, you must file Form 8857 no later than 6 months before the expiration of the period of limitations on assessment (including extensions) against your spouse for the tax year for which you are requesting relief. 1040ez 2014 form However, if the IRS begins an examination of your return during that 6-month period, the latest time for requesting relief is 30 days after the date the IRS' initial contact letter to you. 1040ez 2014 form The period of limitation on assessment is the amount of time, generally three years, that the IRS has from the date you filed the return to assess taxes that you owe. 1040ez 2014 form Innocent Spouse Relief By requesting innocent spouse relief, you can be relieved of responsibility for paying tax, interest, and penalties if your spouse (or former spouse) improperly reported items or omitted items on your tax return. 1040ez 2014 form Generally, the tax, interest, and penalties that qualify for relief can only be collected from your spouse (or former spouse). 1040ez 2014 form However, you are jointly and individually responsible for any tax, interest, and penalties that do not qualify for relief. 1040ez 2014 form The IRS can collect these amounts from either you or your spouse (or former spouse). 1040ez 2014 form You must meet all of the following conditions to qualify for innocent spouse relief. 1040ez 2014 form You filed a joint return. 1040ez 2014 form There is an understated tax on the return that is due to erroneous items (defined later) of your spouse (or former spouse). 1040ez 2014 form You can show that when you signed the joint return you did not know, and had no reason to know, that the understated tax existed (or the extent to which the understated tax existed). 1040ez 2014 form See Actual Knowledge or Reason To Know, later. 1040ez 2014 form Taking into account all the facts and circumstances, it would be unfair to hold you liable for the understated tax. 1040ez 2014 form See Indications of Unfairness for Innocent Spouse Relief , later. 1040ez 2014 form Innocent spouse relief will not be granted if the IRS proves that you and your spouse (or former spouse) transferred property to one another as part of a fraudulent scheme. 1040ez 2014 form A fraudulent scheme includes a scheme to defraud the IRS or another third party, such as a creditor, former spouse, or business partner. 1040ez 2014 form Understated Tax You have an understated tax if the IRS determined that your total tax should be more than the amount that was actually shown on your return. 1040ez 2014 form Erroneous Items Erroneous items are either of the following. 1040ez 2014 form Unreported income. 1040ez 2014 form This is any gross income item received by your spouse (or former spouse) that is not reported. 1040ez 2014 form Incorrect deduction, credit, or basis. 1040ez 2014 form This is any improper deduction, credit, or property basis claimed by your spouse (or former spouse). 1040ez 2014 form The following are examples of erroneous items. 1040ez 2014 form The expense for which the deduction is taken was never paid or incurred. 1040ez 2014 form For example, your spouse, a cash-basis taxpayer, deducted $10,000 of advertising expenses on Schedule C of your joint Form 1040, but never paid for any advertising. 1040ez 2014 form The expense does not qualify as a deductible expense. 1040ez 2014 form For example, your spouse claimed a business fee deduction of $10,000 that was for the payment of state fines. 1040ez 2014 form Fines are not deductible. 1040ez 2014 form No factual argument can be made to support the deductibility of the expense. 1040ez 2014 form For example, your spouse claimed $4,000 for security costs related to a home office, which were actually veterinary and food costs for your family's two dogs. 1040ez 2014 form Actual Knowledge or Reason To Know You knew or had reason to know of an understated tax if: You actually knew of the understated tax, or A reasonable person in similar circumstances would have known of the understated tax. 1040ez 2014 form Actual knowledge. 1040ez 2014 form   If you actually knew about an erroneous item that belongs to your spouse (or former spouse), the relief discussed here does not apply to any part of the understated tax due to that item. 1040ez 2014 form You and your spouse (or former spouse) remain jointly liable for that part of the understated tax. 1040ez 2014 form For information about the criteria for determining whether you actually knew about an erroneous item, see Actual Knowledge later under Separation of Liability Relief. 1040ez 2014 form Reason to know. 1040ez 2014 form   If you had reason to know about an erroneous item that belongs to your spouse (or former spouse), the relief discussed here does not apply to any part of the understated tax due to that item. 1040ez 2014 form You and your spouse (or former spouse) remain jointly liable for that part of the understated tax. 1040ez 2014 form   The IRS will consider all facts and circumstances in determining whether you had reason to know of an understated tax due to an erroneous item. 1040ez 2014 form The facts and circumstances include: The nature of the erroneous item and the amount of the erroneous item relative to other items. 1040ez 2014 form The financial situation of you and your spouse (or former spouse). 1040ez 2014 form Your educational background and business experience. 1040ez 2014 form The extent of your participation in the activity that resulted in the erroneous item. 1040ez 2014 form Whether you failed to ask, at or before the time the return was signed, about items on the return or omitted from the return that a reasonable person would question. 1040ez 2014 form Whether the erroneous item represented a departure from a recurring pattern reflected in prior years' returns (for example, omitted income from an investment regularly reported on prior years' returns). 1040ez 2014 form Partial relief when a portion of erroneous item is unknown. 1040ez 2014 form   You may qualify for partial relief if, at the time you filed your return, you had no knowledge or reason to know of only a portion of an erroneous item. 1040ez 2014 form You will be relieved of the understated tax due to that portion of the item if all other requirements are met for that portion. 1040ez 2014 form Example. 1040ez 2014 form At the time you signed your joint return, you knew that your spouse did not report $5,000 of gambling winnings. 1040ez 2014 form The IRS examined your tax return several months after you filed it and determined that your spouse's unreported gambling winnings were actually $25,000. 1040ez 2014 form You established that you did not know about, and had no reason to know about, the additional $20,000 because of the way your spouse handled gambling winnings. 1040ez 2014 form The understated tax due to the $20,000 will qualify for innocent spouse relief if you meet the other requirements. 1040ez 2014 form The understated tax due to the $5,000 of gambling winnings you knew about will not qualify for relief. 1040ez 2014 form Indications of Unfairness for Innocent Spouse Relief The IRS will consider all of the facts and circumstances of the case in order to determine whether it is unfair to hold you responsible for the understated tax. 1040ez 2014 form The following are examples of factors the IRS will consider. 1040ez 2014 form Whether you received a significant benefit (defined below), either directly or indirectly, from the understated tax. 1040ez 2014 form Whether your spouse (or former spouse) deserted you. 1040ez 2014 form Whether you and your spouse have been divorced or separated. 1040ez 2014 form Whether you received a benefit on the return from the understated tax. 1040ez 2014 form For other factors, see Factors for Determining Whether To Grant Equitable Relief later under Equitable Relief. 1040ez 2014 form Significant benefit. 1040ez 2014 form   A significant benefit is any benefit in excess of normal support. 1040ez 2014 form Normal support depends on your particular circumstances. 1040ez 2014 form Evidence of a direct or indirect benefit may consist of transfers of property or rights to property, including transfers that may be received several years after the year of the understated tax. 1040ez 2014 form Example. 1040ez 2014 form You receive money from your spouse that is beyond normal support. 1040ez 2014 form The money can be traced to your spouse's lottery winnings that were not reported on your joint return. 1040ez 2014 form You will be considered to have received a significant benefit from that income. 1040ez 2014 form This is true even if your spouse gives you the money several years after he or she received it. 1040ez 2014 form Separation of Liability Relief Under this type of relief, the understated tax (plus interest and penalties) on your joint return is allocated between you and your spouse (or former spouse). 1040ez 2014 form The understated tax allocated to you is generally the amount you are responsible for. 1040ez 2014 form This type of relief is available only for unpaid liabilities resulting from the understated tax. 1040ez 2014 form Refunds are not allowed. 1040ez 2014 form To request separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. 1040ez 2014 form You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. 1040ez 2014 form (Under this rule, you are no longer married if you are widowed. 1040ez 2014 form ) You were not a member of the same household (explained below) as the spouse with whom you filed the joint return at any time during the 12-month per- iod ending on the date you file Form 8857. 1040ez 2014 form Members of the same household. 1040ez 2014 form   You and your spouse are not members of the same household if you are living apart and are estranged. 1040ez 2014 form However, you and your spouse are considered members of the same household if any of the following conditions are met. 1040ez 2014 form You and your spouse reside in the same dwelling. 1040ez 2014 form You and your spouse reside in separate dwellings but are not estranged, and one of you is temporarily absent from the other's household as explained in (3) below. 1040ez 2014 form Either spouse is temporarily absent from the household and it is reasonable to assume that the absent spouse will return to the household, and the household or a substantially equivalent household is maintained in anticipation of the absent spouse's return. 1040ez 2014 form Examples of temporary absences include absence due to imprisonment, illness, business, vacation, military service, or education. 1040ez 2014 form Burden of proof. 1040ez 2014 form   You must be able to prove that you meet all of the requirements for separation of liability relief (except actual knowledge) and that you did not transfer property to avoid tax (discussed later). 1040ez 2014 form You must also establish the basis for allocating the erroneous items. 1040ez 2014 form Limitations on Relief Even if you meet the requirements discussed previously, separation of liability relief will not be granted in the following situations. 1040ez 2014 form The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040ez 2014 form A fraudulent scheme includes a scheme to defraud the IRS or another third party, such as a creditor, former spouse, or business partner. 1040ez 2014 form The IRS proves that at the time you signed your joint return, you had actual knowledge (explained below) of any erroneous items giving rise to the deficiency that were allocable to your spouse (or former spouse). 1040ez 2014 form For the definition of erroneous items, see Erroneous Items earlier under Innocent Spouse Relief. 1040ez 2014 form Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040ez 2014 form See Transfers of Property To Avoid Tax , later. 1040ez 2014 form Actual Knowledge The relief discussed here does not apply to any part of the understated tax due to your spouse's (or former spouse's) erroneous items of which you had actual knowledge. 1040ez 2014 form You and your spouse (or former spouse) remain jointly and severally liable for this part of the understated tax. 1040ez 2014 form If you had actual knowledge of only a portion of an erroneous item, the IRS will not grant relief for that portion of the item. 1040ez 2014 form You had actual knowledge of an erroneous item if: You knew that an item of unreported income was received. 1040ez 2014 form (This rule applies whether or not there was a receipt of cash. 1040ez 2014 form ) You knew of the facts that made an incorrect deduction or credit unallowable. 1040ez 2014 form For a false or inflated deduction, you knew that the expense was not incurred, or not incurred to the extent shown on the tax return. 1040ez 2014 form Knowledge of the source of an erroneous item is not sufficient to establish actual knowledge. 1040ez 2014 form Also, your actual knowledge may not be inferred when you merely had a reason to know of the erroneous item. 1040ez 2014 form Similarly, the IRS does not have to establish that you knew of the source of an erroneous item in order to establish that you had actual knowledge of the item itself. 1040ez 2014 form Your actual knowledge of the proper tax treatment of an erroneous item is not relevant for purposes of demonstrating that you had actual knowledge of that item. 1040ez 2014 form Neither is your actual knowledge of how the erroneous item was treated on the tax return. 1040ez 2014 form For example, if you knew that your spouse received dividend income, relief is not available for that income even if you did not know it was taxable. 1040ez 2014 form Example. 1040ez 2014 form Bill and Karen Green filed a joint return showing Karen's wages of $50,000 and Bill's self-employment income of $10,000. 1040ez 2014 form The IRS audited their return and found that Bill did not report $20,000 of self-employment income. 1040ez 2014 form The additional income resulted in a $6,000 understated tax, plus interest and penalties. 1040ez 2014 form After obtaining a legal separation from Bill, Karen filed Form 8857 to request separation of liability relief. 1040ez 2014 form The IRS proved that Karen actually knew about the $20,000 of additional income at the time she signed the joint return. 1040ez 2014 form Bill is liable for all of the understated tax, interest, and penalties because all of it was due to his unreported income. 1040ez 2014 form Karen is also liable for the understated tax, interest, and penalties due to the $20,000 of unreported income because she actually knew of the item. 1040ez 2014 form The IRS can collect the entire $6,000 plus interest and penalties from either Karen or Bill because they are jointly and individually liable for it. 1040ez 2014 form Factors supporting actual knowledge. 1040ez 2014 form   The IRS may rely on all facts and circumstances in determining whether you actually knew of an erroneous item at the time you signed the return. 1040ez 2014 form The following are examples of factors the IRS may use. 1040ez 2014 form Whether you made a deliberate effort to avoid learning about the item in order to be shielded from liability. 1040ez 2014 form Whether you and your spouse (or former spouse) jointly owned the property that resulted in the erroneous item. 1040ez 2014 form Exception for spousal abuse or domestic violence. 1040ez 2014 form   Even if you had actual knowledge, you may still qualify for relief if you establish that: You were the victim of spousal abuse or domestic violence before signing the return, and Because of that abuse, you did not challenge the treatment of any items on the return because you were afraid your spouse (or former spouse) would retaliate against you. 1040ez 2014 form   If you establish that you signed your joint return under duress (threat of harm or other form of coercion), then it is not a joint return, and you are not liable for any tax shown on that return or any tax deficiency for that return. 1040ez 2014 form However, you may be required to file a separate return for that tax year. 1040ez 2014 form For more information about duress, see the instructions for Form 8857. 1040ez 2014 form Transfers of Property To Avoid Tax If your spouse (or former spouse) transfers property (or the right to property) to you for the main purpose of avoiding tax or payment of tax, the tax liability allocated to you will be increased by the fair market value of the property on the date of the transfer. 1040ez 2014 form The increase may not be more than the entire amount of the liability. 1040ez 2014 form A transfer will be presumed to have as its main purpose the avoidance of tax or payment of tax if the transfer is made after the date that is 1 year before the date on which the IRS sent its first letter of proposed deficiency. 1040ez 2014 form This presumption will not apply if: The transfer was made under a divorce decree, separate maintenance agreement, or a written instrument incident to such an agreement, or You establish that the transfer did not have as its main purpose the avoidance of tax or payment of tax. 1040ez 2014 form If the presumption does not apply, but the IRS can establish that the purpose of the transfer was the avoidance of tax or payment of tax, the tax liability allocated to you will be increased as explained above. 1040ez 2014 form Equitable Relief If you do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law, you may still be relieved of responsibility for tax, interest, and penalties through equitable relief. 1040ez 2014 form Unlike innocent spouse relief or separation of liability relief, you can get equitable relief from an understated tax (defined earlier under Innocent Spouse Relief ) or an underpaid tax. 1040ez 2014 form An underpaid tax is an amount of tax you properly reported on your return but you have not paid. 1040ez 2014 form For example, your joint 2009 return shows that you and your spouse owed $5,000. 1040ez 2014 form You paid $2,000 with the return. 1040ez 2014 form You have an underpaid tax of $3,000. 1040ez 2014 form Conditions for Getting Equitable Relief You may qualify for equitable relief if you meet all of the following conditions. 1040ez 2014 form You are not eligible for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040ez 2014 form You have an understated tax or an underpaid tax. 1040ez 2014 form You did not pay the tax. 1040ez 2014 form However, see Refunds , later, for situations in which you are entitled to a refund of payments you made. 1040ez 2014 form You establish that, taking into account all the facts and circumstances, it would be unfair to hold you liable for the understated or underpaid tax. 1040ez 2014 form See Factors for Determining Whether To Grant Equitable Relief, later. 1040ez 2014 form You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040ez 2014 form A fraudulent scheme includes a scheme to defraud the IRS or another third party, such as a creditor, former spouse, or business partner. 1040ez 2014 form Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040ez 2014 form See Transfers of Property To Avoid Tax, earlier, under Separation of Liability Relief. 1040ez 2014 form You did not file or fail to file your return with the intent to commit fraud. 1040ez 2014 form The income tax liability from which you seek relief must be attributable to an item of the spouse (or former spouse) with whom you filed the joint return, unless one of the following exceptions applies: The item is attributable or partially attributable to you solely due to the operation of community property law. 1040ez 2014 form If you meet this exception, that item will be considered attributable to your spouse (or former spouse) for purposes of equitable relief. 1040ez 2014 form If the item is titled in your name, the item is presumed to be attributable to you. 1040ez 2014 form However, you can rebut this presumption based on the facts and circumstances. 1040ez 2014 form You did not know, and had no reason to know, that funds intended for the payment of tax were misappropriated by your spouse (or former spouse) for his or her benefit. 1040ez 2014 form If you meet this exception, the IRS will consider granting equitable relief although the underpaid tax may be attributable in part or in full to your item, and only to the extent the funds intended for payment were taken by your spouse (or former spouse). 1040ez 2014 form You establish that you were the victim of spousal abuse or domestic violence before signing the return, and that, as a result of the prior abuse, you did not challenge the treatment of any items on the return for fear of your spouse's (or former spouse's) retaliation. 1040ez 2014 form If you meet this exception, relief will be considered although the understated tax or underpaid tax may be attributable in part or in full to your item. 1040ez 2014 form Factors for Determining Whether To Grant Equitable Relief The IRS will consider all of the facts and circumstances in order to determine whether it is unfair to hold you responsible for the understated or underpaid tax. 1040ez 2014 form The following are examples of factors that the IRS will consider to determine whether to grant equitable relief. 1040ez 2014 form The IRS will consider all factors and weigh them appropriately. 1040ez 2014 form Relevant Factors The following are examples of factors that may be relevant to whether the IRS will grant equitable relief. 1040ez 2014 form Whether you are separated (whether legally or not) or divorced from your spouse. 1040ez 2014 form A temporary absence, such as an absence due to imprisonment, illness, business, vacation, military service, or education, is not considered separation for this purpose. 1040ez 2014 form A temporary absence is one where it is reasonable to assume that the absent spouse will return to the household, and the household or a substantially equivalent household is maintained in anticipation of the absent spouse's return. 1040ez 2014 form Whether you would suffer a significant economic hardship if relief is not granted. 1040ez 2014 form (In other words, you would not be able to pay your reasonable basic living expenses. 1040ez 2014 form ) Whether you have a legal obligation under a divorce decree or agreement to pay the tax. 1040ez 2014 form This factor will not weigh in favor of relief if you knew or had reason to know, when entering into the divorce decree or agreement, that your former spouse would not pay the income tax liability. 1040ez 2014 form Whether you received a significant benefit (beyond normal support) from the underpaid tax or item causing the understated tax. 1040ez 2014 form (For a definition of significant benefit, see Indications of Unfairness for Innocent Spouse Relief earlier. 1040ez 2014 form ) Whether you have made a good faith effort to comply with federal income tax laws for the tax year for which you are requesting relief or the following years. 1040ez 2014 form Whether you knew or had reason to know about the items causing the understated tax or that the tax would not be paid, as explained next. 1040ez 2014 form Knowledge or reason to know. 1040ez 2014 form   In the case of an underpaid tax, the IRS will consider whether you did not know and had no reason to know that your spouse (or former spouse) would not pay the income tax liability. 1040ez 2014 form   In the case of an income tax liability that arose from an understated tax, the IRS will consider whether you did not know and had no reason to know of the item causing the understated tax. 1040ez 2014 form Reason to know of the item giving rise to the understated tax will not be weighed more heavily than other factors. 1040ez 2014 form Actual knowledge of the item giving rise to the understated tax, however, is a strong factor weighing against relief. 1040ez 2014 form This strong factor may be overcome if the factors in favor of equitable relief are particularly compelling. 1040ez 2014 form Reason to know. 1040ez 2014 form   In determining whether you had reason to know, the IRS will consider your level of education, any deceit or evasiveness of your spouse (or former spouse), your degree of involvement in the activity generating the income tax liability, your involvement in business and household financial matters, your business or financial expertise, and any lavish or unusual expenditures compared with past spending levels. 1040ez 2014 form Example. 1040ez 2014 form You and your spouse filed a joint 2009 return. 1040ez 2014 form That return showed you owed $10,000. 1040ez 2014 form You had $5,000 of your own money and you took out a loan to pay the other $5,000. 1040ez 2014 form You gave 2 checks for $5,000 each to your spouse to pay the $10,000 liability. 1040ez 2014 form Without telling you, your spouse took the $5,000 loan and spent it on himself. 1040ez 2014 form You and your spouse were divorced in 2010. 1040ez 2014 form In addition, you had no knowledge or reason to know at the time you signed the return that the tax would not be paid. 1040ez 2014 form These facts indicate to the IRS that it may be unfair to hold you liable for the $5,000 underpaid tax. 1040ez 2014 form The IRS will consider these facts, together with all of the other facts and circumstances, to determine whether to grant you equitable relief from the $5,000 underpaid tax. 1040ez 2014 form Factors Weighing in Favor of Equitable Relief The following are examples of factors that will weigh in favor of equitable relief, but will not weigh against equitable relief. 1040ez 2014 form Whether your spouse (or former spouse) abused you. 1040ez 2014 form Whether you were in poor mental or physical health on the date you signed the return or at the time you requested relief. 1040ez 2014 form Refunds If you are granted relief, refunds are: Permitted under innocent spouse relief as explained later under Limit on Amount of Refund . 1040ez 2014 form Not permitted under separation of liability relief. 1040ez 2014 form Permitted in limited circumstances under equitable relief, as explained under Refunds Under Equitable Relief. 1040ez 2014 form Proof Required The IRS will only refund payments you made with your own money. 1040ez 2014 form However, you must provide proof that you made the payments with your own money. 1040ez 2014 form Examples of proof are a copy of your bank statement or a canceled check. 1040ez 2014 form No proof is required if your individual refund was used by the IRS to pay a tax you owed on a joint tax return for another year. 1040ez 2014 form Refunds Under Equitable Relief In the following situations, you are eligible to receive a refund of certain payments you made. 1040ez 2014 form Underpaid tax. 1040ez 2014 form   If you are granted relief for an underpaid tax, you are eligible for a refund of separate payments that you made after July 22, 1998. 1040ez 2014 form However, you are not eligible for refunds of payments made with the joint return, joint payments, or payments that your spouse (or former spouse) made. 1040ez 2014 form For example, withholding tax and estimated tax payments cannot be refunded because they are considered made with the joint return. 1040ez 2014 form   The amount of the refund is subject to the limit discussed later under Limit on Amount of Refund. 1040ez 2014 form Understated tax. 1040ez 2014 form   If you are granted relief for an understated tax, you are eligible for a refund of certain payments made under an installment agreement that you entered into with the IRS, if you have not defaulted on the installment agreement. 1040ez 2014 form You are not in default if the IRS did not issue you a notice of default or take any action to end the installment agreement. 1040ez 2014 form Only installment payments made after the date you filed Form 8857 are eligible for a refund. 1040ez 2014 form   The amount of the refund is subject to the limit discussed next. 1040ez 2014 form Limit on Amount of Refund The amount of your refund is limited. 1040ez 2014 form Read the following chart to find out the limit. 1040ez 2014 form IF you file Form 8857. 1040ez 2014 form . 1040ez 2014 form . 1040ez 2014 form THEN the refund cannot be more than. 1040ez 2014 form . 1040ez 2014 form . 1040ez 2014 form Within 3 years after filing your return The part of the tax paid within 3 years (plus any extension of time for filing your return) before you filed Form 8857. 1040ez 2014 form After the 3-year period, but within 2 years from the time you paid the tax The tax you paid within 2 years immediately before you filed Form 8857. 1040ez 2014 form Filled-in Form 8857 This part explains how Janie Boulder fills out Form 8857 to request innocent spouse relief. 1040ez 2014 form Janie and Joe Boulder filed a joint tax return for 2007. 1040ez 2014 form They claimed one dependency exemption for their son Michael. 1040ez 2014 form Their return was adjusted by the IRS because Joe did not report a $5,000 award he won that year. 1040ez 2014 form Janie did not know about the award when the return was filed. 1040ez 2014 form They agreed to the adjustment but could not pay the additional amount due of $815 ($650 tax + $165 penalty and interest). 1040ez 2014 form Janie and Joe were divorced on May 13, 2009. 1040ez 2014 form In February 2010, Janie filed her 2009 federal income tax return as head of household. 1040ez 2014 form She expected a refund of $1,203. 1040ez 2014 form In May 2010, she received a notice informing her that the IRS had offset her refund against the $815 owed on her joint 2007 income tax return and that she had a right to file Form 8857. 1040ez 2014 form Janie applies the conditions listed earlier under Innocent Spouse Relief to see if she qualifies for relief. 1040ez 2014 form Janie meets the first and second conditions because the joint tax return they filed has an understated tax due to Joe's erroneous item. 1040ez 2014 form Janie believes she meets the third condition. 1040ez 2014 form She did not know about the award and had no reason to know about it because of the secretive way Joe conducted his financial affairs. 1040ez 2014 form Janie believes she meets the fourth condition. 1040ez 2014 form She believes it would be unfair to be held liable for the tax because she did not benefit from the award. 1040ez 2014 form Joe spent it on personal items for his use only. 1040ez 2014 form Because Janie believes she qualifies for innocent spouse relief, she first completes Part I of Form 8857 to determine if she should file the form. 1040ez 2014 form In Part I, she makes all entries under the Tax Year 1 column because she is requesting relief for only one year. 1040ez 2014 form Part I Line 1. 1040ez 2014 form   She enters “2007” on line 1 because this is the tax year for which she is requesting relief. 1040ez 2014 form Line 2. 1040ez 2014 form   She checks the box because she wants a refund. 1040ez 2014 form Note. 1040ez 2014 form Because the IRS used her individual refund to pay the tax owed on the joint tax return, she does not need to provide proof of payment. 1040ez 2014 form Line 3. 1040ez 2014 form   She checks the “No” box because the IRS did not use her share of a joint refund to pay Joe's past-due debts. 1040ez 2014 form Line 4. 1040ez 2014 form   She checks the “Yes” box because she filed a joint tax return for tax year 2007. 1040ez 2014 form Line 5. 1040ez 2014 form   She skips this line because she checked the “Yes” box on line 4. 1040ez 2014 form Part II Line 6. 1040ez 2014 form   She enters her name, address, social security number, county, and best daytime phone number. 1040ez 2014 form Part III Line 7. 1040ez 2014 form   She enters Joe's name, address, social security number, and best daytime phone number. 1040ez 2014 form Line 8. 1040ez 2014 form   She checks the “divorced since” box and enters the date she was divorced as “05/13/2009. 1040ez 2014 form ” She attaches a copy of her entire divorce decree (not Illustrated) to the form. 1040ez 2014 form Line 9. 1040ez 2014 form   She checks the box for “High school diploma, equivalent, or less,” because she had completed high school when her 2007 joint tax return was filed. 1040ez 2014 form Line 10. 1040ez 2014 form   She checks the “No” box because she was not a victim of spousal abuse or domestic violence. 1040ez 2014 form Line 11. 1040ez 2014 form   She checks the “No” box because neither she nor Joe incurred any large expenses during the year for which she wants relief. 1040ez 2014 form Line 12. 1040ez 2014 form   She checks the “Yes” box because she signed the 2007 joint tax return. 1040ez 2014 form Line 13. 1040ez 2014 form   She checks the “No” box because she did not have a mental or physical condition when the return was filed and does not have one now. 1040ez 2014 form Part IV Line 14. 1040ez 2014 form   Because she was not involved in preparing the return, she checks the box, “You were not involved in preparing the returns. 1040ez 2014 form ” Line 15. 1040ez 2014 form   She checks the box, “You did not know anything was incorrect or missing” because she did not know that Joe had received a $5,000 award. 1040ez 2014 form She explains this in the space provided. 1040ez 2014 form Line 16. 1040ez 2014 form   She checks the box, “You knew that person had income” because she knew Joe had income from wages. 1040ez 2014 form She also lists Joe's income. 1040ez 2014 form Under “Type of Income” she enters “wages. 1040ez 2014 form ” Under “Who paid it to that person,” she enters the name of Joe's employer, “Allied. 1040ez 2014 form ” Under “Tax Year 1” she enters the amount of Joe's wages, “$40,000. 1040ez 2014 form ” Because she is only requesting relief for one tax year, she leaves the entry spaces for “Tax Year 2” and “Tax Year 3” blank. 1040ez 2014 form Line 17. 1040ez 2014 form   She checks the “No” box because she did not know any amount was owed to the IRS when the 2007 return was signed. 1040ez 2014 form Line 18. 1040ez 2014 form   She checks the “No” box because, when the return was signed, she was not having financial problems. 1040ez 2014 form Line 19. 1040ez 2014 form   She checks the box, “You were not involved in handling money for the household” because Joe handled all the money for the household. 1040ez 2014 form She provides additional information in the space provided. 1040ez 2014 form Line 20. 1040ez 2014 form   She checks the “No” box because Joe has never transferred money or property to her. 1040ez 2014 form Part V Line 21. 1040ez 2014 form   She enters the number “1” on both the line for “Adults” and the line for “Children” because her current household consists of herself and her son. 1040ez 2014 form Line 22. 1040ez 2014 form   She enters her average monthly income for her entire household. 1040ez 2014 form Line 23. 1040ez 2014 form   She lists her assets, which are $500 for the fair market value of a car, $450 in her checking account, and $100 in her savings account. 1040ez 2014 form Signing and mailing Form 8857. 1040ez 2014 form    Janie signs and dates the form. 1040ez 2014 form She attaches the copy of her divorce decree (not illustrated) required by line 8. 1040ez 2014 form Finally, she sends the form to the IRS address or fax number shown in the instructions for Form 8857. 1040ez 2014 form This image is too large to be displayed in the current screen. 1040ez 2014 form Please click the link to view the image. 1040ez 2014 form Boulder's filled-in Form 8857 page 1 This image is too large to be displayed in the current screen. 1040ez 2014 form Please click the link to view the image. 1040ez 2014 form Boulder's filled-in Form 8857 page 2 This image is too large to be displayed in the current screen. 1040ez 2014 form Please click the link to view the image. 1040ez 2014 form Boulder's filled-in Form 8857 page 3 This image is too large to be displayed in the current screen. 1040ez 2014 form Please click the link to view the image. 1040ez 2014 form Boulder's filled-in Form 8857 page 4 Flowcharts The following flowcharts provide a quick way for determining whether you may qualify for relief. 1040ez 2014 form But do not rely on these flowcharts alone. 1040ez 2014 form Also read the earlier discussions. 1040ez 2014 form Figure A. 1040ez 2014 form Do You Qualify for Innocent Spouse Relief? Please click here for the text description of the image. 1040ez 2014 form "Do You Qualify for Innocent Spouse Relief?" Figure B. 1040ez 2014 form Do You Qualify for Separation of Liability Relief? Please click here for the text description of the image. 1040ez 2014 form "Do You Qualify for Separation of Liability Relief?" Figure C. 1040ez 2014 form Do You Qualify for Equitable Relief? This image is too large to be displayed in the current screen. 1040ez 2014 form Please click the link to view the image. 1040ez 2014 form "Do You Qualify for Equitable Relief?" Prev  Up  Next   Home   More Online Publications
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Appeals Mediation Programs

Alternative Dispute Resolution (ADR)

Mediation is an informal, confidential, and flexible dispute resolution process in which an Appeals Officer trained in mediation techniques serves as an impartial third party facilitating negotiations between the disputing parties.


The Appeals mediators help resolve disputes by identifying the core issues, possible obstacles to settlement, and working with the parties to develop resolution strategies. The Appeals mediator has no power to render a decision or to force either party to accept a settlement. With our Fast Track Settlement program, however, the Appeals mediator may suggest settlement proposals.


Our various mediation programs are designed to serve different types of taxpayers at specific stages of the IRS examination or collection process.

 

If you’re an experienced tax practitioner and know which mediation program you’re interested in, the links in the table below will take you to pages with information, including the application process. If this is all new to you and you have a disagreement with IRS but are not sure whether mediation is right for you, please check out the Appeals Mediation Programs Online Self-Help Tool, which is designed to:

  • Help you understand when to discuss mediation with the IRS person assigned to your case
  • Help you navigate to the mediation program that best fits your needs
  • Explain each program
  • Provide you with the steps, forms and information needed to apply for each program
Type of Taxpayer Stage of IRS Process
Pre-Filing Examination Collection Appeals
Large Business and International

Compliance Assurance Process

Fast Track Settlement
 

Early Referral

 

Post Appeals Mediation

Small Business/Self-Employed  

Fast Track Settlement
 

Early Referral

Fast Track Mediation

Tax Exempt/Government Entities  

Fast Track Settlement
 

Early Referral

 

 

Page Last Reviewed or Updated: 10-Jan-2014

The 1040ez 2014 Form

1040ez 2014 form Publication 509 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 1040ez 2014 form Tax questions. 1040ez 2014 form Background Information for Using the Tax CalendarsElectronic deposit requirement. 1040ez 2014 form Legal holidays. 1040ez 2014 form Statewide legal holidays. 1040ez 2014 form Future Developments For the latest information about developments related to Publication 509, such as legislation enacted after it was published, go to www. 1040ez 2014 form irs. 1040ez 2014 form gov/pub509. 1040ez 2014 form What's New Publication 1518 discontinued after 2013. 1040ez 2014 form  Publication 1518, IRS Tax Calendar for Small Businesses and Self-Employed, is discontinued after 2013. 1040ez 2014 form An IRS Tax Calendar and most of the information previously contained in Publication 1518 can be found at www. 1040ez 2014 form irs. 1040ez 2014 form gov/taxcalendar. 1040ez 2014 form Reminders Photographs of missing children. 1040ez 2014 form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ez 2014 form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez 2014 form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040ez 2014 form Introduction A tax calendar is a 12-month calendar divided into quarters. 1040ez 2014 form The calendar gives specific due dates for: Filing tax forms, Paying taxes, and Taking other actions required by federal tax law. 1040ez 2014 form What does this publication contain?   This publication contains the following. 1040ez 2014 form A section on how to use the tax calendars. 1040ez 2014 form Three tax calendars: General Tax Calendar, Employer's Tax Calendar, and Excise Tax Calendar. 1040ez 2014 form A table showing the semiweekly deposit due dates for payroll taxes for 2014. 1040ez 2014 form   Most of the due dates discussed in this publication are also included in the IRS Tax Calendar available at www. 1040ez 2014 form irs. 1040ez 2014 form gov/taxcalendar. 1040ez 2014 form Who should use this publication?   Primarily, employers need to use this publication. 1040ez 2014 form However, the General Tax Calendar has important due dates for all businesses and individuals. 1040ez 2014 form Anyone who must pay excise taxes may need the Excise Tax Calendar . 1040ez 2014 form What are the advantages of using a tax calendar?   The following are advantages of using a calendar. 1040ez 2014 form You do not have to figure the due dates yourself. 1040ez 2014 form You can file or pay timely and avoid penalties. 1040ez 2014 form You do not have to adjust the due dates for Saturdays, Sundays, and legal holidays. 1040ez 2014 form You do not have to adjust the due dates for special banking rules if you use the Employer's Tax Calendar or Excise Tax Calendar . 1040ez 2014 form Which calendar(s) should I use?   To decide which calendar(s) to use, first look at the General Tax Calendar and highlight the dates that apply to you. 1040ez 2014 form If you are an employer, also use the Employer's Tax Calendar . 1040ez 2014 form If you must pay excise taxes, use the Excise Tax Calendar . 1040ez 2014 form Depending on your situation, you may need to use more than one calendar. 1040ez 2014 form Table 1. 1040ez 2014 form Useful Publications IF you are. 1040ez 2014 form . 1040ez 2014 form . 1040ez 2014 form THEN you may need. 1040ez 2014 form . 1040ez 2014 form . 1040ez 2014 form An employer • Publication 15 (Circular E), Employer's Tax Guide. 1040ez 2014 form  • Publication 15-A, Employer's Supplemental Tax Guide. 1040ez 2014 form  • Publication 15-B, Employer's Tax Guide to Fringe Benefits. 1040ez 2014 form  • Publication 926, Household Employer's Tax Guide. 1040ez 2014 form A farmer • Publication 51 (Circular A), Agricultural Employer's Tax Guide. 1040ez 2014 form  • Publication 225, Farmer's Tax Guide. 1040ez 2014 form An individual • Publication 505, Tax Withholding and Estimated Tax. 1040ez 2014 form Required to pay excise taxes • Publication 510, Excise Taxes. 1040ez 2014 form What is not in these calendars?   The calendars do not cover the employment or excise tax deposit rules. 1040ez 2014 form You can find the deposit rules for employment taxes in Publication 15 (Circular E), Employer's Tax Guide. 1040ez 2014 form The deposit rules for excise taxes are in Publication 510, Excise Taxes, and in the Instructions for Form 720, Quarterly Federal Excise Tax Return. 1040ez 2014 form In addition, the calendars do not cover filing forms and other requirements for: Estate taxes, Gift taxes, Trusts, Exempt organizations, Certain types of corporations, or Foreign partnerships. 1040ez 2014 form What other publications and tax forms will I need?   Table 1 lists other publications you may need to order. 1040ez 2014 form Each calendar lists the forms you may need. 1040ez 2014 form   See How To Get Tax Help near the end of this publication for information about getting publications and forms. 1040ez 2014 form Comments and suggestions. 1040ez 2014 form   We welcome your comments about this publication and your suggestions for future editions. 1040ez 2014 form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez 2014 form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez 2014 form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez 2014 form   You can send us comments from www. 1040ez 2014 form irs. 1040ez 2014 form gov/formspubs. 1040ez 2014 form Click on More Information and then click on Comment on Tax Forms and Publications. 1040ez 2014 form   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our forms and publications. 1040ez 2014 form Ordering forms and publications. 1040ez 2014 form   Visit www. 1040ez 2014 form irs. 1040ez 2014 form gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040ez 2014 form Internal Revenue Service 1201 N. 1040ez 2014 form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez 2014 form   If you have a tax question, check the information available on IRS. 1040ez 2014 form gov or call 1-800-829-1040. 1040ez 2014 form We cannot answer tax questions sent to either of the above addresses. 1040ez 2014 form Background Information for Using the Tax Calendars The following brief explanations may be helpful to you in using the tax calendars. 1040ez 2014 form IRS e-services make taxes easier. 1040ez 2014 form   Now more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. 1040ez 2014 form Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier. 1040ez 2014 form    You can e-file your Form 1040; certain business tax returns such as Forms 1120, 1120S, and 1065; certain employment tax returns such as Forms 940 and 941; certain excise tax returns such as Forms 720, 2290, and 8849; and Form 1099 and other information returns. 1040ez 2014 form Visit www. 1040ez 2014 form irs. 1040ez 2014 form gov/efile for more information. 1040ez 2014 form You can pay taxes online or by phone using the Electronic Federal Tax Payments System (EFTPS). 1040ez 2014 form For detailed information about using this free service, see Electronic deposit requirement below. 1040ez 2014 form   Use these electronic options to make filing and paying taxes easier. 1040ez 2014 form For more information on electronic payments, visit the IRS website at www. 1040ez 2014 form irs. 1040ez 2014 form gov/e-pay. 1040ez 2014 form Tax deposits. 1040ez 2014 form   Some taxes can be paid with the return on which they are reported. 1040ez 2014 form However, in many cases, you have to deposit the tax before the due date for filing the return. 1040ez 2014 form Tax deposits are figured for periods of time that are shorter than the time period covered by the return. 1040ez 2014 form See Publication 15 (Circular E) for the employment tax deposit rules. 1040ez 2014 form For the excise tax deposit rules, see Publication 510 or the Instructions for Form 720. 1040ez 2014 form    Electronic deposit requirement. 1040ez 2014 form   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). 1040ez 2014 form Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 1040ez 2014 form EFTPS is a free service provided by the Department of Treasury. 1040ez 2014 form If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. 1040ez 2014 form   To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD/TTY). 1040ez 2014 form You can also visit the EFTPS website at www. 1040ez 2014 form eftps. 1040ez 2014 form gov. 1040ez 2014 form Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. 1040ez 2014 form    If you fail to timely, properly, and in full make your federal tax deposit, you may be subject to a failure-to-deposit penalty. 1040ez 2014 form For an EFTPS deposit to be on time, you must initiate the deposit by 8 p. 1040ez 2014 form m. 1040ez 2014 form Eastern time the day before the date the deposit is due. 1040ez 2014 form Saturday, Sunday, or legal holiday. 1040ez 2014 form   Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that is not a Saturday, Sunday, or legal holiday. 1040ez 2014 form The term legal holiday means any legal holiday in the District of Columbia. 1040ez 2014 form The calendars provided in this publication make the adjustment for Saturdays, Sundays, and legal holidays. 1040ez 2014 form But you must make any adjustments for statewide legal holidays, as discussed next. 1040ez 2014 form An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar. 1040ez 2014 form Legal holidays. 1040ez 2014 form   Legal holidays for 2014 are listed below. 1040ez 2014 form January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. 1040ez 2014 form / Inauguration Day February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans Day November 27— Thanksgiving Day December 25— Christmas Day Statewide legal holidays. 1040ez 2014 form   A statewide legal holiday delays a due date for filing a return only if the IRS office where you are required to file is located in that state. 1040ez 2014 form A statewide legal holiday does not delay a due date for making a federal tax deposit. 1040ez 2014 form Extended due date for Forms 1098, 1099, and W-2 if filed electronically. 1040ez 2014 form   If you file Forms 1098, 1099, or W-2 electronically, your due date for filing them with the IRS or the Social Security Administration (SSA) will be extended to March 31. 1040ez 2014 form   For 2014, the due date for giving the recipient these forms is January 31. 1040ez 2014 form   For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. 1040ez 2014 form For information about filing Form W-2 electronically with the SSA, visit www. 1040ez 2014 form ssa. 1040ez 2014 form gov/employer or call 1-800-772-6270. 1040ez 2014 form Penalties. 1040ez 2014 form   Whenever possible, you should take action before the listed due date. 1040ez 2014 form If you are late, you may have to pay a penalty as well as interest on any overdue taxes. 1040ez 2014 form   Be sure to follow all the tax laws that apply to you. 1040ez 2014 form In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return. 1040ez 2014 form Use of private delivery services. 1040ez 2014 form   You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. 1040ez 2014 form These private delivery services include only the following. 1040ez 2014 form DHL Express (DHL): DHL Same Day Service. 1040ez 2014 form Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First. 1040ez 2014 form United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 1040ez 2014 form M. 1040ez 2014 form , UPS Worldwide Express Plus, and UPS Worldwide Express. 1040ez 2014 form   For the IRS mailing address to use if you are using a private delivery service, go to IRS. 1040ez 2014 form gov and enter “private delivery service” in the search box. 1040ez 2014 form   The private delivery service can tell you how to get written proof of the mailing date. 1040ez 2014 form    The U. 1040ez 2014 form S. 1040ez 2014 form Postal Service advises that private delivery services cannot deliver items to P. 1040ez 2014 form O. 1040ez 2014 form boxes. 1040ez 2014 form You must use the U. 1040ez 2014 form S. 1040ez 2014 form Postal Service to mail any item to an IRS P. 1040ez 2014 form O. 1040ez 2014 form box address. 1040ez 2014 form Prev  Up  Next   Home   More Online Publications