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1040ez Worksheet Line 5

1040ez worksheet line 5 Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 1040ez worksheet line 5 Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. 1040ez worksheet line 5 . 1040ez worksheet line 5 What is joint and several liability? . 1040ez worksheet line 5 How can I get relief from joint and several liability? . 1040ez worksheet line 5 What are the rules for innocent spouse relief? . 1040ez worksheet line 5 What are erroneous items? . 1040ez worksheet line 5 What is an understated tax? . 1040ez worksheet line 5 Will I qualify for innocent spouse relief in any situation where there is an understated tax? . 1040ez worksheet line 5 What are the rules for separation of liability relief? . 1040ez worksheet line 5 Why would a request for separation of liability relief be denied? . 1040ez worksheet line 5 What are the rules for equitable relief? . 1040ez worksheet line 5 How do state community property laws affect my ability to qualify for relief? . 1040ez worksheet line 5 How do I request relief? . 1040ez worksheet line 5 When should I file Form 8857? . 1040ez worksheet line 5 Where should I file Form 8857? . 1040ez worksheet line 5 I am currently undergoing an examination of my return. 1040ez worksheet line 5 How do I request innocent spouse relief? . 1040ez worksheet line 5 What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . 1040ez worksheet line 5 What is injured spouse relief? . 1040ez worksheet line 5 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. 1040ez worksheet line 5 This is called joint and several liability. 1040ez worksheet line 5 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. 1040ez worksheet line 5 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. 1040ez worksheet line 5 There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. 1040ez worksheet line 5 ” Each type has different requirements. 1040ez worksheet line 5 They are explained separately below. 1040ez worksheet line 5 To qualify for innocent spouse relief, you must meet all of the following conditions. 1040ez worksheet line 5 You must have filed a joint return which has an understated tax. 1040ez worksheet line 5 The understated tax must be due to erroneous items of your spouse (or former spouse). 1040ez worksheet line 5 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. 1040ez worksheet line 5 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 1040ez worksheet line 5 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040ez worksheet line 5 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. 1040ez worksheet line 5 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040ez worksheet line 5 For example, you reported total tax on your 2008 return of $2,500. 1040ez worksheet line 5 IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040ez worksheet line 5 You have a $500 understated tax. 1040ez worksheet line 5 No. 1040ez worksheet line 5 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. 1040ez worksheet line 5 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. 1040ez worksheet line 5 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040ez worksheet line 5 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). 1040ez worksheet line 5 The understated tax allocated to you is generally the amount you are responsible for. 1040ez worksheet line 5 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. 1040ez worksheet line 5 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 worksheet line 5 (Under this rule, you are no longer married if you are widowed. 1040ez worksheet line 5 ) 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. 1040ez worksheet line 5 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. 1040ez worksheet line 5 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040ez worksheet line 5 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040ez worksheet line 5 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). 1040ez worksheet line 5 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040ez worksheet line 5 Equitable relief is only available if you meet all of the following conditions. 1040ez worksheet line 5 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040ez worksheet line 5 You have an understated tax or underpaid tax. 1040ez worksheet line 5 See Note later. 1040ez worksheet line 5 You did not pay the tax. 1040ez worksheet line 5 However, see Refunds , earlier, for exceptions. 1040ez worksheet line 5 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. 1040ez worksheet line 5 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040ez worksheet line 5 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040ez worksheet line 5 You did not file or fail to file your return with the intent to commit fraud. 1040ez worksheet line 5 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040ez worksheet line 5 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040ez worksheet line 5 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040ez worksheet line 5 Note. 1040ez worksheet line 5 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040ez worksheet line 5 (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040ez worksheet line 5 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040ez worksheet line 5 Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040ez worksheet line 5 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 worksheet line 5      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040ez worksheet line 5 You must file an additional Form 8857 if you are requesting relief for more than three years. 1040ez worksheet line 5 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. 1040ez worksheet line 5 If you are requesting equitable relief, see Exception for equitable relief. 1040ez worksheet line 5 under How To Request Relief, earlier, for when to file Form 8857. 1040ez worksheet line 5 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. 1040ez worksheet line 5 Use the address or fax number shown in the Instructions for Form 8857. 1040ez worksheet line 5 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040ez worksheet line 5 Do not file it with the employee assigned to examine your return. 1040ez worksheet line 5 Generally, the IRS has 10 years to collect an amount you owe. 1040ez worksheet line 5 This is the collection statute of limitations. 1040ez worksheet line 5 By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040ez worksheet line 5 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040ez worksheet line 5 But interest and penalties continue to accrue. 1040ez worksheet line 5 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040ez worksheet line 5 This includes the time the Tax Court is considering your request. 1040ez worksheet line 5 After your case is resolved, the IRS can begin or resume collecting from you. 1040ez worksheet line 5 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040ez worksheet line 5 See Publication 594 for more information. 1040ez worksheet line 5 Injured spouse relief is different from innocent spouse relief. 1040ez worksheet line 5 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. 1040ez worksheet line 5 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040ez worksheet line 5 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). 1040ez worksheet line 5 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040ez worksheet line 5 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040ez worksheet line 5 Note. 1040ez worksheet line 5 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. 1040ez worksheet line 5 . 1040ez worksheet line 5 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. 1040ez worksheet line 5 ” Each type has different requirements. 1040ez worksheet line 5 They are explained separately below. 1040ez worksheet line 5 To qualify for innocent spouse relief, you must meet all of the following conditions. 1040ez worksheet line 5 You must have filed a joint return which has an understated tax. 1040ez worksheet line 5 The understated tax must be due to erroneous items of your spouse (or former spouse). 1040ez worksheet line 5 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. 1040ez worksheet line 5 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 1040ez worksheet line 5 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040ez worksheet line 5 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. 1040ez worksheet line 5 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040ez worksheet line 5 For example, you reported total tax on your 2008 return of $2,500. 1040ez worksheet line 5 IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040ez worksheet line 5 You have a $500 understated tax. 1040ez worksheet line 5 No. 1040ez worksheet line 5 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. 1040ez worksheet line 5 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. 1040ez worksheet line 5 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040ez worksheet line 5 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). 1040ez worksheet line 5 The understated tax allocated to you is generally the amount you are responsible for. 1040ez worksheet line 5 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. 1040ez worksheet line 5 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 worksheet line 5 (Under this rule, you are no longer married if you are widowed. 1040ez worksheet line 5 ) 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. 1040ez worksheet line 5 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. 1040ez worksheet line 5 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040ez worksheet line 5 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040ez worksheet line 5 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). 1040ez worksheet line 5 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040ez worksheet line 5 Equitable relief is only available if you meet all of the following conditions. 1040ez worksheet line 5 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040ez worksheet line 5 You have an understated tax or underpaid tax. 1040ez worksheet line 5 See Note later. 1040ez worksheet line 5 You did not pay the tax. 1040ez worksheet line 5 However, see Refunds , earlier, for exceptions. 1040ez worksheet line 5 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. 1040ez worksheet line 5 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040ez worksheet line 5 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040ez worksheet line 5 You did not file or fail to file your return with the intent to commit fraud. 1040ez worksheet line 5 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040ez worksheet line 5 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040ez worksheet line 5 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040ez worksheet line 5 Note. 1040ez worksheet line 5 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040ez worksheet line 5 (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040ez worksheet line 5 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040ez worksheet line 5 Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040ez worksheet line 5 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 worksheet line 5      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040ez worksheet line 5 You must file an additional Form 8857 if you are requesting relief for more than three years. 1040ez worksheet line 5 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. 1040ez worksheet line 5 If you are requesting equitable relief, see Exception for equitable relief. 1040ez worksheet line 5 under How To Request Relief, earlier, for when to file Form 8857. 1040ez worksheet line 5 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. 1040ez worksheet line 5 Use the address or fax number shown in the Instructions for Form 8857. 1040ez worksheet line 5 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040ez worksheet line 5 Do not file it with the employee assigned to examine your return. 1040ez worksheet line 5 Generally, the IRS has 10 years to collect an amount you owe. 1040ez worksheet line 5 This is the collection statute of limitations. 1040ez worksheet line 5 By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040ez worksheet line 5 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040ez worksheet line 5 But interest and penalties continue to accrue. 1040ez worksheet line 5 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040ez worksheet line 5 This includes the time the Tax Court is considering your request. 1040ez worksheet line 5 After your case is resolved, the IRS can begin or resume collecting from you. 1040ez worksheet line 5 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040ez worksheet line 5 See Publication 594 for more information. 1040ez worksheet line 5 Injured spouse relief is different from innocent spouse relief. 1040ez worksheet line 5 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. 1040ez worksheet line 5 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040ez worksheet line 5 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). 1040ez worksheet line 5 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040ez worksheet line 5 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040ez worksheet line 5 Note. 1040ez worksheet line 5 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. 1040ez worksheet line 5 . 1040ez worksheet line 5 What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. 1040ez worksheet line 5 You must have filed a joint return which has an understated tax. 1040ez worksheet line 5 The understated tax must be due to erroneous items of your spouse (or former spouse). 1040ez worksheet line 5 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. 1040ez worksheet line 5 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 1040ez worksheet line 5 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040ez worksheet line 5 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. 1040ez worksheet line 5 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040ez worksheet line 5 For example, you reported total tax on your 2008 return of $2,500. 1040ez worksheet line 5 IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040ez worksheet line 5 You have a $500 understated tax. 1040ez worksheet line 5 No. 1040ez worksheet line 5 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. 1040ez worksheet line 5 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. 1040ez worksheet line 5 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040ez worksheet line 5 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). 1040ez worksheet line 5 The understated tax allocated to you is generally the amount you are responsible for. 1040ez worksheet line 5 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. 1040ez worksheet line 5 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 worksheet line 5 (Under this rule, you are no longer married if you are widowed. 1040ez worksheet line 5 ) 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. 1040ez worksheet line 5 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. 1040ez worksheet line 5 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040ez worksheet line 5 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040ez worksheet line 5 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). 1040ez worksheet line 5 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040ez worksheet line 5 Equitable relief is only available if you meet all of the following conditions. 1040ez worksheet line 5 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040ez worksheet line 5 You have an understated tax or underpaid tax. 1040ez worksheet line 5 See Note later. 1040ez worksheet line 5 You did not pay the tax. 1040ez worksheet line 5 However, see Refunds , earlier, for exceptions. 1040ez worksheet line 5 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. 1040ez worksheet line 5 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040ez worksheet line 5 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040ez worksheet line 5 You did not file or fail to file your return with the intent to commit fraud. 1040ez worksheet line 5 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040ez worksheet line 5 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040ez worksheet line 5 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040ez worksheet line 5 Note. 1040ez worksheet line 5 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040ez worksheet line 5 (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040ez worksheet line 5 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040ez worksheet line 5 Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040ez worksheet line 5 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 worksheet line 5      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040ez worksheet line 5 You must file an additional Form 8857 if you are requesting relief for more than three years. 1040ez worksheet line 5 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. 1040ez worksheet line 5 If you are requesting equitable relief, see Exception for equitable relief. 1040ez worksheet line 5 under How To Request Relief, earlier, for when to file Form 8857. 1040ez worksheet line 5 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. 1040ez worksheet line 5 Use the address or fax number shown in the Instructions for Form 8857. 1040ez worksheet line 5 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040ez worksheet line 5 Do not file it with the employee assigned to examine your return. 1040ez worksheet line 5 Generally, the IRS has 10 years to collect an amount you owe. 1040ez worksheet line 5 This is the collection statute of limitations. 1040ez worksheet line 5 By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040ez worksheet line 5 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040ez worksheet line 5 But interest and penalties continue to accrue. 1040ez worksheet line 5 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040ez worksheet line 5 This includes the time the Tax Court is considering your request. 1040ez worksheet line 5 After your case is resolved, the IRS can begin or resume collecting from you. 1040ez worksheet line 5 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040ez worksheet line 5 See Publication 594 for more information. 1040ez worksheet line 5 Injured spouse relief is different from innocent spouse relief. 1040ez worksheet line 5 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. 1040ez worksheet line 5 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040ez worksheet line 5 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). 1040ez worksheet line 5 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040ez worksheet line 5 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040ez worksheet line 5 Note. 1040ez worksheet line 5 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. 1040ez worksheet line 5 . 1040ez worksheet line 5 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. 1040ez worksheet line 5 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040ez worksheet line 5 For example, you reported total tax on your 2008 return of $2,500. 1040ez worksheet line 5 IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040ez worksheet line 5 You have a $500 understated tax. 1040ez worksheet line 5 No. 1040ez worksheet line 5 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. 1040ez worksheet line 5 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. 1040ez worksheet line 5 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040ez worksheet line 5 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). 1040ez worksheet line 5 The understated tax allocated to you is generally the amount you are responsible for. 1040ez worksheet line 5 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. 1040ez worksheet line 5 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 worksheet line 5 (Under this rule, you are no longer married if you are widowed. 1040ez worksheet line 5 ) 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. 1040ez worksheet line 5 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. 1040ez worksheet line 5 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040ez worksheet line 5 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040ez worksheet line 5 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). 1040ez worksheet line 5 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040ez worksheet line 5 Equitable relief is only available if you meet all of the following conditions. 1040ez worksheet line 5 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040ez worksheet line 5 You have an understated tax or underpaid tax. 1040ez worksheet line 5 See Note later. 1040ez worksheet line 5 You did not pay the tax. 1040ez worksheet line 5 However, see Refunds , earlier, for exceptions. 1040ez worksheet line 5 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. 1040ez worksheet line 5 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040ez worksheet line 5 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040ez worksheet line 5 You did not file or fail to file your return with the intent to commit fraud. 1040ez worksheet line 5 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040ez worksheet line 5 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040ez worksheet line 5 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040ez worksheet line 5 Note. 1040ez worksheet line 5 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040ez worksheet line 5 (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040ez worksheet line 5 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040ez worksheet line 5 Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040ez worksheet line 5 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 worksheet line 5      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040ez worksheet line 5 You must file an additional Form 8857 if you are requesting relief for more than three years. 1040ez worksheet line 5 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. 1040ez worksheet line 5 If you are requesting equitable relief, see Exception for equitable relief. 1040ez worksheet line 5 under How To Request Relief, earlier, for when to file Form 8857. 1040ez worksheet line 5 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. 1040ez worksheet line 5 Use the address or fax number shown in the Instructions for Form 8857. 1040ez worksheet line 5 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040ez worksheet line 5 Do not file it with the employee assigned to examine your return. 1040ez worksheet line 5 Generally, the IRS has 10 years to collect an amount you owe. 1040ez worksheet line 5 This is the collection statute of limitations. 1040ez worksheet line 5 By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040ez worksheet line 5 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040ez worksheet line 5 But interest and penalties continue to accrue. 1040ez worksheet line 5 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040ez worksheet line 5 This includes the time the Tax Court is considering your request. 1040ez worksheet line 5 After your case is resolved, the IRS can begin or resume collecting from you. 1040ez worksheet line 5 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040ez worksheet line 5 See Publication 594 for more information. 1040ez worksheet line 5 Injured spouse relief is different from innocent spouse relief. 1040ez worksheet line 5 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. 1040ez worksheet line 5 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040ez worksheet line 5 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). 1040ez worksheet line 5 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040ez worksheet line 5 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040ez worksheet line 5 Note. 1040ez worksheet line 5 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. 1040ez worksheet line 5 . 1040ez worksheet line 5 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. 1040ez worksheet line 5 For example, you reported total tax on your 2008 return of $2,500. 1040ez worksheet line 5 IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040ez worksheet line 5 You have a $500 understated tax. 1040ez worksheet line 5 No. 1040ez worksheet line 5 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. 1040ez worksheet line 5 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. 1040ez worksheet line 5 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040ez worksheet line 5 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). 1040ez worksheet line 5 The understated tax allocated to you is generally the amount you are responsible for. 1040ez worksheet line 5 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. 1040ez worksheet line 5 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 worksheet line 5 (Under this rule, you are no longer married if you are widowed. 1040ez worksheet line 5 ) 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. 1040ez worksheet line 5 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. 1040ez worksheet line 5 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040ez worksheet line 5 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040ez worksheet line 5 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). 1040ez worksheet line 5 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040ez worksheet line 5 Equitable relief is only available if you meet all of the following conditions. 1040ez worksheet line 5 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040ez worksheet line 5 You have an understated tax or underpaid tax. 1040ez worksheet line 5 See Note later. 1040ez worksheet line 5 You did not pay the tax. 1040ez worksheet line 5 However, see Refunds , earlier, for exceptions. 1040ez worksheet line 5 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. 1040ez worksheet line 5 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040ez worksheet line 5 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040ez worksheet line 5 You did not file or fail to file your return with the intent to commit fraud. 1040ez worksheet line 5 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040ez worksheet line 5 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040ez worksheet line 5 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040ez worksheet line 5 Note. 1040ez worksheet line 5 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040ez worksheet line 5 (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040ez worksheet line 5 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040ez worksheet line 5 Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040ez worksheet line 5 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 worksheet line 5      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040ez worksheet line 5 You must file an additional Form 8857 if you are requesting relief for more than three years. 1040ez worksheet line 5 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. 1040ez worksheet line 5 If you are requesting equitable relief, see Exception for equitable relief. 1040ez worksheet line 5 under How To Request Relief, earlier, for when to file Form 8857. 1040ez worksheet line 5 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. 1040ez worksheet line 5 Use the address or fax number shown in the Instructions for Form 8857. 1040ez worksheet line 5 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040ez worksheet line 5 Do not file it with the employee assigned to examine your return. 1040ez worksheet line 5 Generally, the IRS has 10 years to collect an amount you owe. 1040ez worksheet line 5 This is the collection statute of limitations. 1040ez worksheet line 5 By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040ez worksheet line 5 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040ez worksheet line 5 But interest and penalties continue to accrue. 1040ez worksheet line 5 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040ez worksheet line 5 This includes the time the Tax Court is considering your request. 1040ez worksheet line 5 After your case is resolved, the IRS can begin or resume collecting from you. 1040ez worksheet line 5 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040ez worksheet line 5 See Publication 594 for more information. 1040ez worksheet line 5 Injured spouse relief is different from innocent spouse relief. 1040ez worksheet line 5 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. 1040ez worksheet line 5 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040ez worksheet line 5 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). 1040ez worksheet line 5 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040ez worksheet line 5 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040ez worksheet line 5 Note. 1040ez worksheet line 5 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. 1040ez worksheet line 5 . 1040ez worksheet line 5 Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. 1040ez worksheet line 5 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. 1040ez worksheet line 5 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. 1040ez worksheet line 5 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040ez worksheet line 5 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). 1040ez worksheet line 5 The understated tax allocated to you is generally the amount you are responsible for. 1040ez worksheet line 5 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. 1040ez worksheet line 5 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 worksheet line 5 (Under this rule, you are no longer married if you are widowed. 1040ez worksheet line 5 ) 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. 1040ez worksheet line 5 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. 1040ez worksheet line 5 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040ez worksheet line 5 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040ez worksheet line 5 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). 1040ez worksheet line 5 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040ez worksheet line 5 Equitable relief is only available if you meet all of the following conditions. 1040ez worksheet line 5 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040ez worksheet line 5 You have an understated tax or underpaid tax. 1040ez worksheet line 5 See Note later. 1040ez worksheet line 5 You did not pay the tax. 1040ez worksheet line 5 However, see Refunds , earlier, for exceptions. 1040ez worksheet line 5 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. 1040ez worksheet line 5 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040ez worksheet line 5 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040ez worksheet line 5 You did not file or fail to file your return with the intent to commit fraud. 1040ez worksheet line 5 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040ez worksheet line 5 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040ez worksheet line 5 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040ez worksheet line 5 Note. 1040ez worksheet line 5 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040ez worksheet line 5 (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040ez worksheet line 5 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040ez worksheet line 5 Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040ez worksheet line 5 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 worksheet line 5      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040ez worksheet line 5 You must file an additional Form 8857 if you are requesting relief for more than three years. 1040ez worksheet line 5 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. 1040ez worksheet line 5 If you are requesting equitable relief, see Exception for equitable relief. 1040ez worksheet line 5 under How To Request Relief, earlier, for when to file Form 8857. 1040ez worksheet line 5 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. 1040ez worksheet line 5 Use the address or fax number shown in the Instructions for Form 8857. 1040ez worksheet line 5 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040ez worksheet line 5 Do not file it with the employee assigned to examine your return. 1040ez worksheet line 5 Generally, the IRS has 10 years to collect an amount you owe. 1040ez worksheet line 5 This is the collection statute of limitations. 1040ez worksheet line 5 By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040ez worksheet line 5 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040ez worksheet line 5 But interest and penalties continue to accrue. 1040ez worksheet line 5 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040ez worksheet line 5 This includes the time the Tax Court is considering your request. 1040ez worksheet line 5 After your case is resolved, the IRS can begin or resume collecting from you. 1040ez worksheet line 5 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040ez worksheet line 5 See Publication 594 for more information. 1040ez worksheet line 5 Injured spouse relief is different from innocent spouse relief. 1040ez worksheet line 5 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. 1040ez worksheet line 5 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040ez worksheet line 5 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). 1040ez worksheet line 5 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040ez worksheet line 5 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040ez worksheet line 5 Note. 1040ez worksheet line 5 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. 1040ez worksheet line 5 . 1040ez worksheet line 5 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). 1040ez worksheet line 5 The understated tax allocated to you is generally the amount you are responsible for. 1040ez worksheet line 5 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. 1040ez worksheet line 5 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 worksheet line 5 (Under this rule, you are no longer married if you are widowed. 1040ez worksheet line 5 ) 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. 1040ez worksheet line 5 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. 1040ez worksheet line 5 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040ez worksheet line 5 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040ez worksheet line 5 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). 1040ez worksheet line 5 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040ez worksheet line 5 Equitable relief is only available if you meet all of the following conditions. 1040ez worksheet line 5 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040ez worksheet line 5 You have an understated tax or underpaid tax. 1040ez worksheet line 5 See Note later. 1040ez worksheet line 5 You did not pay the tax. 1040ez worksheet line 5 However, see Refunds , earlier, for exceptions. 1040ez worksheet line 5 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. 1040ez worksheet line 5 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040ez worksheet line 5 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040ez worksheet line 5 You did not file or fail to file your return with the intent to commit fraud. 1040ez worksheet line 5 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040ez worksheet line 5 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040ez worksheet line 5 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040ez worksheet line 5 Note. 1040ez worksheet line 5 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040ez worksheet line 5 (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040ez worksheet line 5 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040ez worksheet line 5 Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040ez worksheet line 5 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 worksheet line 5      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040ez worksheet line 5 You must file an additional Form 8857 if you are requesting relief for more than three years. 1040ez worksheet line 5 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. 1040ez worksheet line 5 If you are requesting equitable relief, see Exception for equitable relief. 1040ez worksheet line 5 under How To Request Relief, earlier, for when to file Form 8857. 1040ez worksheet line 5 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. 1040ez worksheet line 5 Use the address or fax number shown in the Instructions for Form 8857. 1040ez worksheet line 5 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040ez worksheet line 5 Do not file it with the employee assigned to examine your return. 1040ez worksheet line 5 Generally, the IRS has 10 years to collect an amount you owe. 1040ez worksheet line 5 This is the collection statute of limitations. 1040ez worksheet line 5 By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040ez worksheet line 5 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040ez worksheet line 5 But interest and penalties continue to accrue. 1040ez worksheet line 5 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040ez worksheet line 5 This includes the time the Tax Court is considering your request. 1040ez worksheet line 5 After your case is resolved, the IRS can begin or resume collecting from you. 1040ez worksheet line 5 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040ez worksheet line 5 See Publication 594 for more information. 1040ez worksheet line 5 Injured spouse relief is different from innocent spouse relief. 1040ez worksheet line 5 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. 1040ez worksheet line 5 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040ez worksheet line 5 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). 1040ez worksheet line 5 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040ez worksheet line 5 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040ez worksheet line 5 Note. 1040ez worksheet line 5 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. 1040ez worksheet line 5 . 1040ez worksheet line 5 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. 1040ez worksheet line 5 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040ez worksheet line 5 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). 1040ez worksheet line 5 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040ez worksheet line 5 Equitable relief is only available if you meet all of the following conditions. 1040ez worksheet line 5 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040ez worksheet line 5 You have an understated tax or underpaid tax. 1040ez worksheet line 5 See Note later. 1040ez worksheet line 5 You did not pay the tax. 1040ez worksheet line 5 However, see Refunds , earlier, for exceptions. 1040ez worksheet line 5 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. 1040ez worksheet line 5 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040ez worksheet line 5 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040ez worksheet line 5 You did not file or fail to file your return with the intent to commit fraud. 1040ez worksheet line 5 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040ez worksheet line 5 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040ez worksheet line 5 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040ez worksheet line 5 Note. 1040ez worksheet line 5 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040ez worksheet line 5 (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040ez worksheet line 5 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040ez worksheet line 5 Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040ez worksheet line 5 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 worksheet line 5      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040ez worksheet line 5 You must file an additional Form 8857 if you are requesting relief for more than three years. 1040ez worksheet line 5 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. 1040ez worksheet line 5 If you are requesting equitable relief, see Exception for equitable relief. 1040ez worksheet line 5 under How To Request Relief, earlier, for when to file Form 8857. 1040ez worksheet line 5 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. 1040ez worksheet line 5 Use the address or fax number shown in the Instructions for Form 8857. 1040ez worksheet line 5 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040ez worksheet line 5 Do not file it with the employee assigned to examine your return. 1040ez worksheet line 5 Generally, the IRS has 10 years to collect an amount you owe. 1040ez worksheet line 5 This is the collection statute of limitations. 1040ez worksheet line 5 By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040ez worksheet line 5 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040ez worksheet line 5 But interest and penalties continue to accrue. 1040ez worksheet line 5 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040ez worksheet line 5 This includes the time the Tax Court is considering your request. 1040ez worksheet line 5 After your case is resolved, the IRS can begin or resume collecting from you. 1040ez worksheet line 5 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040ez worksheet line 5 See Publication 594 for more information. 1040ez worksheet line 5 Injured spouse relief is different from innocent spouse relief. 1040ez worksheet line 5 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. 1040ez worksheet line 5 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040ez worksheet line 5 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). 1040ez worksheet line 5 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040ez worksheet line 5 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040ez worksheet line 5 Note. 1040ez worksheet line 5 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. 1040ez worksheet line 5 . 1040ez worksheet line 5 What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. 1040ez worksheet line 5 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040ez worksheet line 5 You have an understated tax or underpaid tax. 1040ez worksheet line 5 See Note later. 1040ez worksheet line 5 You did not pay the tax. 1040ez worksheet line 5 However, see Refunds , earlier, for exceptions. 1040ez worksheet line 5 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. 1040ez worksheet line 5 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040ez worksheet line 5 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040ez worksheet line 5 You did not file or fail to file your return with the intent to commit fraud. 1040ez worksheet line 5 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040ez worksheet line 5 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040ez worksheet line 5 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040ez worksheet line 5 Note. 1040ez worksheet line 5 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040ez worksheet line 5 (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040ez worksheet line 5 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040ez worksheet line 5 Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040ez worksheet line 5 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 worksheet line 5      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040ez worksheet line 5 You must file an additional Form 8857 if you are requesting relief for more than three years. 1040ez worksheet line 5 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. 1040ez worksheet line 5 If you are requesting equitable relief, see Exception for equitable relief. 1040ez worksheet line 5 under How To Request Relief, earlier, for when to file Form 8857. 1040ez worksheet line 5 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. 1040ez worksheet line 5 Use the address or fax number shown in the Instructions for Form 8857. 1040ez worksheet line 5 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040ez worksheet line 5 Do not file it with the employee assigned to examine your return. 1040ez worksheet line 5 Generally, the IRS has 10 years to collect an amount you owe. 1040ez worksheet line 5 This is the collection statute of limitations. 1040ez worksheet line 5 By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040ez worksheet line 5 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040ez worksheet line 5 But interest and penalties continue to accrue. 1040ez worksheet line 5 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040ez worksheet line 5 This includes the time the Tax Court is considering your request. 1040ez worksheet line 5 After your case is resolved, the IRS can begin or resume collecting from you. 1040ez worksheet line 5 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040ez worksheet line 5 See Publication 594 for more information. 1040ez worksheet line 5 Injured spouse relief is different from innocent spouse relief. 1040ez worksheet line 5 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. 1040ez worksheet line 5 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040ez worksheet line 5 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). 1040ez worksheet line 5 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040ez worksheet line 5 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040ez worksheet line 5 Note. 1040ez worksheet line 5 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. 1040ez worksheet line 5 . 1040ez worksheet line 5 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. 1040ez worksheet line 5 Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040ez worksheet line 5 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 worksheet line 5      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040ez worksheet line 5 You must file an additional Form 8857 if you are requesting relief for more than three years. 1040ez worksheet line 5 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. 1040ez worksheet line 5 If you are requesting equitable relief, see Exception for equitable relief. 1040ez worksheet line 5 under How To Request Relief, earlier, for when to file Form 8857. 1040ez worksheet line 5 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. 1040ez worksheet line 5 Use the address or fax number shown in the Instructions for Form 8857. 1040ez worksheet line 5 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040ez worksheet line 5 Do not file it with the employee assigned to examine your return. 1040ez worksheet line 5 Generally, the IRS has 10 years to collect an amount you owe. 1040ez worksheet line 5 This is the collection statute of limitations. 1040ez worksheet line 5 By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040ez worksheet line 5 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040ez worksheet line 5 But interest and penalties continue to accrue. 1040ez worksheet line 5 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040ez worksheet line 5 This includes the time the Tax Court is considering your request. 1040ez worksheet line 5 After your case is resolved, the IRS can begin or
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Plug-In Electric Drive Vehicle Credit (IRC 30D)

Internal Revenue Code Section 30D provides a credit for Qualified Plug-in Electric Drive Motor Vehicles including passenger vehicles and light trucks.  

For vehicles acquired after December 31, 2009, the credit is equal to $2,500 plus, for a vehicle which draws propulsion energy from a battery with at least 5 kilowatt hours of capacity, $417, plus an additional $417 for each kilowatt hour of battery capacity in excess of 5 kilowatt hours. The total amount of the credit allowed for a vehicle is limited to $7,500.

The credit begins to phase out for a manufacturer’s vehicles when at least 200,000 qualifying vehicles have been sold for use in the United States (determined on a cumulative basis for sales after December 31, 2009). For additional information see Notice 2009-89.

Section 30D originally was enacted in the Energy Improvement and Extension Act of 2008. The American Recovery and Reinvestment Act of 2009 amended section 30D effective for vehicles acquired after December 31, 2009.  Section 30D was also modified by the American Taxpayer Relief Act (ATRA) 2013 for certain 2 or 3 wheeled vehicles acquired after December 31, 2011 and before January 1, 2014.

The vehicles must be acquired for use or lease and not for resale. Additionally, the original use of the vehicle must commence with the taxpayer and the vehicle must be used predominantly in the United States. For purposes of the 30D credit, a vehicle is not considered acquired prior to the time when title to the vehicle passes to the taxpayer under state law.

Notice 2009-89 applies to vehicles acquired subsequent to December 31, 2009 and provides procedures that a vehicle manufacturer may use if it chooses to certify that a vehicle meets certain requirements that must be satisfied to claim the Qualified Plug-in Electric Drive Motor Vehicle Credit and the amount of the credit allowable with respect to that vehicle

Credit Amounts for Qualified Vehicles Acquired After December 31, 2009

Qualified Plug-In Electric Drive Motor Vehicle Credit (IRC 30D) Phase Out
The qualified plug-in electric drive motor vehicle credit phases out for a manufacturer’s vehicles over the one-year period beginning with the second calendar quarter after the calendar quarter in which at least 200,000 qualifying vehicles manufactured by that manufacturer have been sold for use in the United States (determined on a cumulative basis for sales after December 31, 2009) (“phase-out period”). Qualifying vehicles manufactured by that manufacturer are eligible for 50 percent of the credit if acquired in the first two quarters of the phase-out period and 25 percent of the credit if acquired in the third or fourth quarter of the phase-out period.  Vehicles manufactured by that manufacturer are not eligible for a credit if acquired after the phase-out period.

Quarterly Sales by Manufacturer

Page Last Reviewed or Updated: 13-Feb-2014

The 1040ez Worksheet Line 5

1040ez worksheet line 5 6. 1040ez worksheet line 5   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. 1040ez worksheet line 5 Dual status does not refer to your citizenship; it refers only to your resident status in the United States. 1040ez worksheet line 5 In determining your U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. 1040ez worksheet line 5 The most common dual-status tax years are the years of arrival and departure. 1040ez worksheet line 5 See Dual-Status Aliens in chapter 1. 1040ez worksheet line 5 If you are married and choose to be treated as a U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. 1040ez worksheet line 5 Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. 1040ez worksheet line 5 Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 Individual Income Tax Return 1040-C U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 Estimated Tax for Nonresident Alien Individuals 1040NR U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. 1040ez worksheet line 5 Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. 1040ez worksheet line 5 If you have not previously established a fiscal tax year, your tax year is the calendar year. 1040ez worksheet line 5 A calendar year is 12 consecutive months ending on December 31. 1040ez worksheet line 5 If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 resident for any calendar year, you will be treated as a U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 resident for any part of your fiscal year that falls within that calendar year. 1040ez worksheet line 5 Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. 1040ez worksheet line 5 Income from sources outside the United States is taxable if you receive it while you are a resident alien. 1040ez worksheet line 5 The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. 1040ez worksheet line 5 For the part of the year you are a nonresident alien, you are taxed on income from U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 sources and on certain foreign source income treated as effectively connected with a U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 trade or business. 1040ez worksheet line 5 (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. 1040ez worksheet line 5 ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. 1040ez worksheet line 5 The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 citizen after receiving it and before the end of the year. 1040ez worksheet line 5 Income from U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. 1040ez worksheet line 5 Generally, tax treaty provisions apply only to the part of the year you were a nonresident. 1040ez worksheet line 5 In certain cases, however, treaty provisions may apply while you were a resident alien. 1040ez worksheet line 5 See chapter 9 for more information. 1040ez worksheet line 5 When determining what income is taxed in the United States, you must consider exemptions under U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. 1040ez worksheet line 5 For a further discussion of tax treaties, see chapter 9. 1040ez worksheet line 5 Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. 1040ez worksheet line 5 1) Standard deduction. 1040ez worksheet line 5   You cannot use the standard deduction allowed on Form 1040. 1040ez worksheet line 5 However, you can itemize any allowable deductions. 1040ez worksheet line 5 2) Exemptions. 1040ez worksheet line 5   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. 1040ez worksheet line 5 3) Head of household. 1040ez worksheet line 5   You cannot use the head of household Tax Table column or Tax Computation Worksheet. 1040ez worksheet line 5 4) Joint return. 1040ez worksheet line 5   You cannot file a joint return. 1040ez worksheet line 5 However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. 1040ez worksheet line 5 5) Tax rates. 1040ez worksheet line 5   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 trade or business. 1040ez worksheet line 5 You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. 1040ez worksheet line 5 However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 national. 1040ez worksheet line 5  See the instructions for Form 1040NR to see if you qualify. 1040ez worksheet line 5    A U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 national is an individual who, although not a U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 citizen, owes his or her allegiance to the United States. 1040ez worksheet line 5 U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 nationals include American Samoans and Northern Mariana Islanders who chose to become U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 nationals instead of U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 citizens. 1040ez worksheet line 5 6) Tax credits. 1040ez worksheet line 5   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 citizen or resident, as discussed in chapter 1. 1040ez worksheet line 5 Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 1040ez worksheet line 5 Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. 1040ez worksheet line 5 The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. 1040ez worksheet line 5 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 1040ez worksheet line 5 Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 national, or Student or business apprentice from India. 1040ez worksheet line 5 For more information, see Exemptions in chapter 5. 1040ez worksheet line 5 How To Figure Tax When you figure your U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. 1040ez worksheet line 5 Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 citizens and residents. 1040ez worksheet line 5 Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. 1040ez worksheet line 5 You cannot take any deductions against this income. 1040ez worksheet line 5 Social security and railroad retirement benefits. 1040ez worksheet line 5   During the part of the year you are a nonresident alien, 85% of any U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. 1040ez worksheet line 5 (See The 30% Tax in chapter 4. 1040ez worksheet line 5 )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. 1040ez worksheet line 5 Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. 1040ez worksheet line 5 If you received U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. 1040ez worksheet line 5 You will not receive separate statements for the benefits received during your periods of U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 residence and nonresidence. 1040ez worksheet line 5 Therefore, it is important for you to keep careful records of these amounts. 1040ez worksheet line 5 You will need this information to properly complete your return and determine your tax liability. 1040ez worksheet line 5 If you received railroad retirement benefits while you were a nonresident alien, the U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. 1040ez worksheet line 5 If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. 1040ez worksheet line 5 Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. 1040ez worksheet line 5 Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. 1040ez worksheet line 5 There are certain restrictions that may apply. 1040ez worksheet line 5 These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. 1040ez worksheet line 5 Foreign tax credit. 1040ez worksheet line 5   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. 1040ez worksheet line 5   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. 1040ez worksheet line 5 For more information, see the Instructions for Form 1116 and Publication 514. 1040ez worksheet line 5 Child and dependent care credit. 1040ez worksheet line 5   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. 1040ez worksheet line 5 Generally, you must be able to claim an exemption for your dependent. 1040ez worksheet line 5   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. 1040ez worksheet line 5   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. 1040ez worksheet line 5   For more information, get Publication 503 and Form 2441. 1040ez worksheet line 5 Retirement savings contributions credit. 1040ez worksheet line 5   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. 1040ez worksheet line 5 You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. 1040ez worksheet line 5 Use Form 8880 to figure the credit. 1040ez worksheet line 5 For more information, see Publication 590. 1040ez worksheet line 5 Child tax credit. 1040ez worksheet line 5   You may be able to take this credit if you have a qualifying child. 1040ez worksheet line 5   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. 1040ez worksheet line 5 Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). 1040ez worksheet line 5 Is a U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 citizen, a U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 national, or a resident alien. 1040ez worksheet line 5 Did not provide over half of his or her own support for 2013. 1040ez worksheet line 5 Lived with you more than half of 2013. 1040ez worksheet line 5 Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. 1040ez worksheet line 5 Is claimed as a dependent on your return. 1040ez worksheet line 5 An adopted child is always treated as your own child. 1040ez worksheet line 5 An adopted child includes a child lawfully placed with you for legal adoption. 1040ez worksheet line 5   See your form instructions for additional details. 1040ez worksheet line 5 Adoption credit. 1040ez worksheet line 5   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. 1040ez worksheet line 5 This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. 1040ez worksheet line 5 To claim the adoption credit, file Form 8839 with the U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 income tax return that you file. 1040ez worksheet line 5   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). 1040ez worksheet line 5 Payments You can report as payments against your U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. 1040ez worksheet line 5 These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. 1040ez worksheet line 5 Forms To File The U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. 1040ez worksheet line 5 Resident at end of year. 1040ez worksheet line 5   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 resident on the last day of the tax year. 1040ez worksheet line 5 Write “Dual-Status Return” across the top of the return. 1040ez worksheet line 5 Attach a statement to your return to show the income for the part of the year you are a nonresident. 1040ez worksheet line 5 You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. 1040ez worksheet line 5 Nonresident at end of year. 1040ez worksheet line 5   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. 1040ez worksheet line 5 S. 1040ez worksheet line 5 resident on the last day of the tax year. 1040ez worksheet line 5 Write “Dual-Status Return” across the top of the return. 1040ez worksheet line 5 Attach a statement to your return to show the income for the part of the year you are a resident. 1040ez worksheet line 5 You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. 1040ez worksheet line 5   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. 1040ez worksheet line 5 For more information, see Expatriation Tax in chapter 4. 1040ez worksheet line 5 Statement. 1040ez worksheet line 5   Any statement must have your name, address, and taxpayer identification number on it. 1040ez worksheet line 5 You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. 1040ez worksheet line 5 When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. 1040ez worksheet line 5 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. 1040ez worksheet line 5 In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. 1040ez worksheet line 5 If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. 1040ez worksheet line 5 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. 1040ez worksheet line 5 If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. 1040ez worksheet line 5 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. 1040ez worksheet line 5 In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. 1040ez worksheet line 5 O. 1040ez worksheet line 5 Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. 1040ez worksheet line 5 Prev  Up  Next   Home   More Online Publications