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1040nr online filing Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 1040nr online filing Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. 1040nr online filing . 1040nr online filing What is joint and several liability? . 1040nr online filing How can I get relief from joint and several liability? . 1040nr online filing What are the rules for innocent spouse relief? . 1040nr online filing What are erroneous items? . 1040nr online filing What is an understated tax? . 1040nr online filing Will I qualify for innocent spouse relief in any situation where there is an understated tax? . 1040nr online filing What are the rules for separation of liability relief? . 1040nr online filing Why would a request for separation of liability relief be denied? . 1040nr online filing What are the rules for equitable relief? . 1040nr online filing How do state community property laws affect my ability to qualify for relief? . 1040nr online filing How do I request relief? . 1040nr online filing When should I file Form 8857? . 1040nr online filing Where should I file Form 8857? . 1040nr online filing I am currently undergoing an examination of my return. 1040nr online filing How do I request innocent spouse relief? . 1040nr online filing What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . 1040nr online filing What is injured spouse relief? . 1040nr online filing 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. 1040nr online filing This is called joint and several liability. 1040nr online filing 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. 1040nr online filing 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. 1040nr online filing There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. 1040nr online filing ” Each type has different requirements. 1040nr online filing They are explained separately below. 1040nr online filing To qualify for innocent spouse relief, you must meet all of the following conditions. 1040nr online filing You must have filed a joint return which has an understated tax. 1040nr online filing The understated tax must be due to erroneous items of your spouse (or former spouse). 1040nr online filing 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. 1040nr online filing Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 1040nr online filing You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040nr online filing 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. 1040nr online filing You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040nr online filing For example, you reported total tax on your 2008 return of $2,500. 1040nr online filing IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040nr online filing You have a $500 understated tax. 1040nr online filing No. 1040nr online filing 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. 1040nr online filing 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. 1040nr online filing You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040nr online filing 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). 1040nr online filing The understated tax allocated to you is generally the amount you are responsible for. 1040nr online filing 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. 1040nr online filing 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. 1040nr online filing (Under this rule, you are no longer married if you are widowed. 1040nr online filing ) 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. 1040nr online filing 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. 1040nr online filing Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040nr online filing The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040nr online filing 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). 1040nr online filing Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040nr online filing Equitable relief is only available if you meet all of the following conditions. 1040nr online filing You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040nr online filing You have an understated tax or underpaid tax. 1040nr online filing See Note later. 1040nr online filing You did not pay the tax. 1040nr online filing However, see Refunds , earlier, for exceptions. 1040nr online filing 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. 1040nr online filing You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040nr online filing Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040nr online filing You did not file or fail to file your return with the intent to commit fraud. 1040nr online filing The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040nr online filing For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040nr online filing You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040nr online filing Note. 1040nr online filing Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040nr online filing (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040nr online filing ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040nr online filing Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040nr online filing 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. 1040nr online filing      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040nr online filing You must file an additional Form 8857 if you are requesting relief for more than three years. 1040nr online filing 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. 1040nr online filing If you are requesting equitable relief, see Exception for equitable relief. 1040nr online filing under How To Request Relief, earlier, for when to file Form 8857. 1040nr online filing 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. 1040nr online filing Use the address or fax number shown in the Instructions for Form 8857. 1040nr online filing File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040nr online filing Do not file it with the employee assigned to examine your return. 1040nr online filing Generally, the IRS has 10 years to collect an amount you owe. 1040nr online filing This is the collection statute of limitations. 1040nr online filing By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040nr online filing If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040nr online filing But interest and penalties continue to accrue. 1040nr online filing Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040nr online filing This includes the time the Tax Court is considering your request. 1040nr online filing After your case is resolved, the IRS can begin or resume collecting from you. 1040nr online filing The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040nr online filing See Publication 594 for more information. 1040nr online filing Injured spouse relief is different from innocent spouse relief. 1040nr online filing 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. 1040nr online filing The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040nr online filing 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). 1040nr online filing You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040nr online filing You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040nr online filing Note. 1040nr online filing 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. 1040nr online filing . 1040nr online filing 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. 1040nr online filing ” Each type has different requirements. 1040nr online filing They are explained separately below. 1040nr online filing To qualify for innocent spouse relief, you must meet all of the following conditions. 1040nr online filing You must have filed a joint return which has an understated tax. 1040nr online filing The understated tax must be due to erroneous items of your spouse (or former spouse). 1040nr online filing 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. 1040nr online filing Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 1040nr online filing You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040nr online filing 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. 1040nr online filing You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040nr online filing For example, you reported total tax on your 2008 return of $2,500. 1040nr online filing IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040nr online filing You have a $500 understated tax. 1040nr online filing No. 1040nr online filing 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. 1040nr online filing 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. 1040nr online filing You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040nr online filing 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). 1040nr online filing The understated tax allocated to you is generally the amount you are responsible for. 1040nr online filing 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. 1040nr online filing 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. 1040nr online filing (Under this rule, you are no longer married if you are widowed. 1040nr online filing ) 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. 1040nr online filing 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. 1040nr online filing Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040nr online filing The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040nr online filing 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). 1040nr online filing Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040nr online filing Equitable relief is only available if you meet all of the following conditions. 1040nr online filing You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040nr online filing You have an understated tax or underpaid tax. 1040nr online filing See Note later. 1040nr online filing You did not pay the tax. 1040nr online filing However, see Refunds , earlier, for exceptions. 1040nr online filing 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. 1040nr online filing You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040nr online filing Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040nr online filing You did not file or fail to file your return with the intent to commit fraud. 1040nr online filing The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040nr online filing For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040nr online filing You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040nr online filing Note. 1040nr online filing Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040nr online filing (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040nr online filing ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040nr online filing Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040nr online filing 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. 1040nr online filing      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040nr online filing You must file an additional Form 8857 if you are requesting relief for more than three years. 1040nr online filing 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. 1040nr online filing If you are requesting equitable relief, see Exception for equitable relief. 1040nr online filing under How To Request Relief, earlier, for when to file Form 8857. 1040nr online filing 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. 1040nr online filing Use the address or fax number shown in the Instructions for Form 8857. 1040nr online filing File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040nr online filing Do not file it with the employee assigned to examine your return. 1040nr online filing Generally, the IRS has 10 years to collect an amount you owe. 1040nr online filing This is the collection statute of limitations. 1040nr online filing By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040nr online filing If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040nr online filing But interest and penalties continue to accrue. 1040nr online filing Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040nr online filing This includes the time the Tax Court is considering your request. 1040nr online filing After your case is resolved, the IRS can begin or resume collecting from you. 1040nr online filing The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040nr online filing See Publication 594 for more information. 1040nr online filing Injured spouse relief is different from innocent spouse relief. 1040nr online filing 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. 1040nr online filing The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040nr online filing 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). 1040nr online filing You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040nr online filing You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040nr online filing Note. 1040nr online filing 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. 1040nr online filing . 1040nr online filing What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. 1040nr online filing You must have filed a joint return which has an understated tax. 1040nr online filing The understated tax must be due to erroneous items of your spouse (or former spouse). 1040nr online filing 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. 1040nr online filing Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 1040nr online filing You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040nr online filing 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. 1040nr online filing You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040nr online filing For example, you reported total tax on your 2008 return of $2,500. 1040nr online filing IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040nr online filing You have a $500 understated tax. 1040nr online filing No. 1040nr online filing 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. 1040nr online filing 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. 1040nr online filing You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040nr online filing 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). 1040nr online filing The understated tax allocated to you is generally the amount you are responsible for. 1040nr online filing 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. 1040nr online filing 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. 1040nr online filing (Under this rule, you are no longer married if you are widowed. 1040nr online filing ) 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. 1040nr online filing 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. 1040nr online filing Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040nr online filing The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040nr online filing 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). 1040nr online filing Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040nr online filing Equitable relief is only available if you meet all of the following conditions. 1040nr online filing You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040nr online filing You have an understated tax or underpaid tax. 1040nr online filing See Note later. 1040nr online filing You did not pay the tax. 1040nr online filing However, see Refunds , earlier, for exceptions. 1040nr online filing 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. 1040nr online filing You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040nr online filing Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040nr online filing You did not file or fail to file your return with the intent to commit fraud. 1040nr online filing The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040nr online filing For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040nr online filing You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040nr online filing Note. 1040nr online filing Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040nr online filing (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040nr online filing ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040nr online filing Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040nr online filing 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. 1040nr online filing      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040nr online filing You must file an additional Form 8857 if you are requesting relief for more than three years. 1040nr online filing 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. 1040nr online filing If you are requesting equitable relief, see Exception for equitable relief. 1040nr online filing under How To Request Relief, earlier, for when to file Form 8857. 1040nr online filing 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. 1040nr online filing Use the address or fax number shown in the Instructions for Form 8857. 1040nr online filing File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040nr online filing Do not file it with the employee assigned to examine your return. 1040nr online filing Generally, the IRS has 10 years to collect an amount you owe. 1040nr online filing This is the collection statute of limitations. 1040nr online filing By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040nr online filing If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040nr online filing But interest and penalties continue to accrue. 1040nr online filing Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040nr online filing This includes the time the Tax Court is considering your request. 1040nr online filing After your case is resolved, the IRS can begin or resume collecting from you. 1040nr online filing The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040nr online filing See Publication 594 for more information. 1040nr online filing Injured spouse relief is different from innocent spouse relief. 1040nr online filing 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. 1040nr online filing The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040nr online filing 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). 1040nr online filing You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040nr online filing You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040nr online filing Note. 1040nr online filing 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. 1040nr online filing . 1040nr online filing 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. 1040nr online filing You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040nr online filing For example, you reported total tax on your 2008 return of $2,500. 1040nr online filing IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040nr online filing You have a $500 understated tax. 1040nr online filing No. 1040nr online filing 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. 1040nr online filing 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. 1040nr online filing You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040nr online filing 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). 1040nr online filing The understated tax allocated to you is generally the amount you are responsible for. 1040nr online filing 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. 1040nr online filing 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. 1040nr online filing (Under this rule, you are no longer married if you are widowed. 1040nr online filing ) 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. 1040nr online filing 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. 1040nr online filing Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040nr online filing The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040nr online filing 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). 1040nr online filing Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040nr online filing Equitable relief is only available if you meet all of the following conditions. 1040nr online filing You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040nr online filing You have an understated tax or underpaid tax. 1040nr online filing See Note later. 1040nr online filing You did not pay the tax. 1040nr online filing However, see Refunds , earlier, for exceptions. 1040nr online filing 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. 1040nr online filing You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040nr online filing Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040nr online filing You did not file or fail to file your return with the intent to commit fraud. 1040nr online filing The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040nr online filing For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040nr online filing You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040nr online filing Note. 1040nr online filing Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040nr online filing (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040nr online filing ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040nr online filing Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040nr online filing 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. 1040nr online filing      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040nr online filing You must file an additional Form 8857 if you are requesting relief for more than three years. 1040nr online filing 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. 1040nr online filing If you are requesting equitable relief, see Exception for equitable relief. 1040nr online filing under How To Request Relief, earlier, for when to file Form 8857. 1040nr online filing 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. 1040nr online filing Use the address or fax number shown in the Instructions for Form 8857. 1040nr online filing File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040nr online filing Do not file it with the employee assigned to examine your return. 1040nr online filing Generally, the IRS has 10 years to collect an amount you owe. 1040nr online filing This is the collection statute of limitations. 1040nr online filing By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040nr online filing If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040nr online filing But interest and penalties continue to accrue. 1040nr online filing Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040nr online filing This includes the time the Tax Court is considering your request. 1040nr online filing After your case is resolved, the IRS can begin or resume collecting from you. 1040nr online filing The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040nr online filing See Publication 594 for more information. 1040nr online filing Injured spouse relief is different from innocent spouse relief. 1040nr online filing 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. 1040nr online filing The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040nr online filing 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). 1040nr online filing You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040nr online filing You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040nr online filing Note. 1040nr online filing 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. 1040nr online filing . 1040nr online filing 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. 1040nr online filing For example, you reported total tax on your 2008 return of $2,500. 1040nr online filing IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040nr online filing You have a $500 understated tax. 1040nr online filing No. 1040nr online filing 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. 1040nr online filing 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. 1040nr online filing You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040nr online filing 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). 1040nr online filing The understated tax allocated to you is generally the amount you are responsible for. 1040nr online filing 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. 1040nr online filing 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. 1040nr online filing (Under this rule, you are no longer married if you are widowed. 1040nr online filing ) 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. 1040nr online filing 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. 1040nr online filing Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040nr online filing The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040nr online filing 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). 1040nr online filing Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040nr online filing Equitable relief is only available if you meet all of the following conditions. 1040nr online filing You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040nr online filing You have an understated tax or underpaid tax. 1040nr online filing See Note later. 1040nr online filing You did not pay the tax. 1040nr online filing However, see Refunds , earlier, for exceptions. 1040nr online filing 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. 1040nr online filing You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040nr online filing Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040nr online filing You did not file or fail to file your return with the intent to commit fraud. 1040nr online filing The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040nr online filing For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040nr online filing You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040nr online filing Note. 1040nr online filing Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040nr online filing (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040nr online filing ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040nr online filing Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040nr online filing 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. 1040nr online filing      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040nr online filing You must file an additional Form 8857 if you are requesting relief for more than three years. 1040nr online filing 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. 1040nr online filing If you are requesting equitable relief, see Exception for equitable relief. 1040nr online filing under How To Request Relief, earlier, for when to file Form 8857. 1040nr online filing 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. 1040nr online filing Use the address or fax number shown in the Instructions for Form 8857. 1040nr online filing File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040nr online filing Do not file it with the employee assigned to examine your return. 1040nr online filing Generally, the IRS has 10 years to collect an amount you owe. 1040nr online filing This is the collection statute of limitations. 1040nr online filing By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040nr online filing If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040nr online filing But interest and penalties continue to accrue. 1040nr online filing Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040nr online filing This includes the time the Tax Court is considering your request. 1040nr online filing After your case is resolved, the IRS can begin or resume collecting from you. 1040nr online filing The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040nr online filing See Publication 594 for more information. 1040nr online filing Injured spouse relief is different from innocent spouse relief. 1040nr online filing 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. 1040nr online filing The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040nr online filing 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). 1040nr online filing You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040nr online filing You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040nr online filing Note. 1040nr online filing 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. 1040nr online filing . 1040nr online filing Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. 1040nr online filing 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. 1040nr online filing 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. 1040nr online filing You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040nr online filing 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). 1040nr online filing The understated tax allocated to you is generally the amount you are responsible for. 1040nr online filing 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. 1040nr online filing 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. 1040nr online filing (Under this rule, you are no longer married if you are widowed. 1040nr online filing ) 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. 1040nr online filing 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. 1040nr online filing Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040nr online filing The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040nr online filing 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). 1040nr online filing Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040nr online filing Equitable relief is only available if you meet all of the following conditions. 1040nr online filing You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040nr online filing You have an understated tax or underpaid tax. 1040nr online filing See Note later. 1040nr online filing You did not pay the tax. 1040nr online filing However, see Refunds , earlier, for exceptions. 1040nr online filing 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. 1040nr online filing You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040nr online filing Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040nr online filing You did not file or fail to file your return with the intent to commit fraud. 1040nr online filing The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040nr online filing For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040nr online filing You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040nr online filing Note. 1040nr online filing Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040nr online filing (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040nr online filing ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040nr online filing Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040nr online filing 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. 1040nr online filing      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040nr online filing You must file an additional Form 8857 if you are requesting relief for more than three years. 1040nr online filing 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. 1040nr online filing If you are requesting equitable relief, see Exception for equitable relief. 1040nr online filing under How To Request Relief, earlier, for when to file Form 8857. 1040nr online filing 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. 1040nr online filing Use the address or fax number shown in the Instructions for Form 8857. 1040nr online filing File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040nr online filing Do not file it with the employee assigned to examine your return. 1040nr online filing Generally, the IRS has 10 years to collect an amount you owe. 1040nr online filing This is the collection statute of limitations. 1040nr online filing By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040nr online filing If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040nr online filing But interest and penalties continue to accrue. 1040nr online filing Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040nr online filing This includes the time the Tax Court is considering your request. 1040nr online filing After your case is resolved, the IRS can begin or resume collecting from you. 1040nr online filing The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040nr online filing See Publication 594 for more information. 1040nr online filing Injured spouse relief is different from innocent spouse relief. 1040nr online filing 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. 1040nr online filing The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040nr online filing 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). 1040nr online filing You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040nr online filing You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040nr online filing Note. 1040nr online filing 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. 1040nr online filing . 1040nr online filing 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). 1040nr online filing The understated tax allocated to you is generally the amount you are responsible for. 1040nr online filing 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. 1040nr online filing 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. 1040nr online filing (Under this rule, you are no longer married if you are widowed. 1040nr online filing ) 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. 1040nr online filing 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. 1040nr online filing Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040nr online filing The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040nr online filing 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). 1040nr online filing Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040nr online filing Equitable relief is only available if you meet all of the following conditions. 1040nr online filing You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040nr online filing You have an understated tax or underpaid tax. 1040nr online filing See Note later. 1040nr online filing You did not pay the tax. 1040nr online filing However, see Refunds , earlier, for exceptions. 1040nr online filing 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. 1040nr online filing You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040nr online filing Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040nr online filing You did not file or fail to file your return with the intent to commit fraud. 1040nr online filing The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040nr online filing For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040nr online filing You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040nr online filing Note. 1040nr online filing Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040nr online filing (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040nr online filing ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040nr online filing Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040nr online filing 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. 1040nr online filing      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040nr online filing You must file an additional Form 8857 if you are requesting relief for more than three years. 1040nr online filing 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. 1040nr online filing If you are requesting equitable relief, see Exception for equitable relief. 1040nr online filing under How To Request Relief, earlier, for when to file Form 8857. 1040nr online filing 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. 1040nr online filing Use the address or fax number shown in the Instructions for Form 8857. 1040nr online filing File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040nr online filing Do not file it with the employee assigned to examine your return. 1040nr online filing Generally, the IRS has 10 years to collect an amount you owe. 1040nr online filing This is the collection statute of limitations. 1040nr online filing By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040nr online filing If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040nr online filing But interest and penalties continue to accrue. 1040nr online filing Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040nr online filing This includes the time the Tax Court is considering your request. 1040nr online filing After your case is resolved, the IRS can begin or resume collecting from you. 1040nr online filing The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040nr online filing See Publication 594 for more information. 1040nr online filing Injured spouse relief is different from innocent spouse relief. 1040nr online filing 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. 1040nr online filing The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040nr online filing 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). 1040nr online filing You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040nr online filing You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040nr online filing Note. 1040nr online filing 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. 1040nr online filing . 1040nr online filing 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. 1040nr online filing The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040nr online filing 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). 1040nr online filing Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040nr online filing Equitable relief is only available if you meet all of the following conditions. 1040nr online filing You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040nr online filing You have an understated tax or underpaid tax. 1040nr online filing See Note later. 1040nr online filing You did not pay the tax. 1040nr online filing However, see Refunds , earlier, for exceptions. 1040nr online filing 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. 1040nr online filing You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040nr online filing Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040nr online filing You did not file or fail to file your return with the intent to commit fraud. 1040nr online filing The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040nr online filing For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040nr online filing You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040nr online filing Note. 1040nr online filing Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040nr online filing (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040nr online filing ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040nr online filing Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040nr online filing 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. 1040nr online filing      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040nr online filing You must file an additional Form 8857 if you are requesting relief for more than three years. 1040nr online filing 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. 1040nr online filing If you are requesting equitable relief, see Exception for equitable relief. 1040nr online filing under How To Request Relief, earlier, for when to file Form 8857. 1040nr online filing 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. 1040nr online filing Use the address or fax number shown in the Instructions for Form 8857. 1040nr online filing File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040nr online filing Do not file it with the employee assigned to examine your return. 1040nr online filing Generally, the IRS has 10 years to collect an amount you owe. 1040nr online filing This is the collection statute of limitations. 1040nr online filing By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040nr online filing If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040nr online filing But interest and penalties continue to accrue. 1040nr online filing Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040nr online filing This includes the time the Tax Court is considering your request. 1040nr online filing After your case is resolved, the IRS can begin or resume collecting from you. 1040nr online filing The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040nr online filing See Publication 594 for more information. 1040nr online filing Injured spouse relief is different from innocent spouse relief. 1040nr online filing 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. 1040nr online filing The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040nr online filing 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). 1040nr online filing You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040nr online filing You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040nr online filing Note. 1040nr online filing 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. 1040nr online filing . 1040nr online filing What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. 1040nr online filing You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040nr online filing You have an understated tax or underpaid tax. 1040nr online filing See Note later. 1040nr online filing You did not pay the tax. 1040nr online filing However, see Refunds , earlier, for exceptions. 1040nr online filing 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. 1040nr online filing You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040nr online filing Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040nr online filing You did not file or fail to file your return with the intent to commit fraud. 1040nr online filing The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040nr online filing For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040nr online filing You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040nr online filing Note. 1040nr online filing Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040nr online filing (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040nr online filing ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040nr online filing Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040nr online filing 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. 1040nr online filing      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040nr online filing You must file an additional Form 8857 if you are requesting relief for more than three years. 1040nr online filing 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. 1040nr online filing If you are requesting equitable relief, see Exception for equitable relief. 1040nr online filing under How To Request Relief, earlier, for when to file Form 8857. 1040nr online filing 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. 1040nr online filing Use the address or fax number shown in the Instructions for Form 8857. 1040nr online filing File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040nr online filing Do not file it with the employee assigned to examine your return. 1040nr online filing Generally, the IRS has 10 years to collect an amount you owe. 1040nr online filing This is the collection statute of limitations. 1040nr online filing By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040nr online filing If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040nr online filing But interest and penalties continue to accrue. 1040nr online filing Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040nr online filing This includes the time the Tax Court is considering your request. 1040nr online filing After your case is resolved, the IRS can begin or resume collecting from you. 1040nr online filing The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040nr online filing See Publication 594 for more information. 1040nr online filing Injured spouse relief is different from innocent spouse relief. 1040nr online filing 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. 1040nr online filing The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040nr online filing 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). 1040nr online filing You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040nr online filing You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040nr online filing Note. 1040nr online filing 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. 1040nr online filing . 1040nr online filing 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. 1040nr online filing Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040nr online filing 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. 1040nr online filing      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040nr online filing You must file an additional Form 8857 if you are requesting relief for more than three years. 1040nr online filing 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. 1040nr online filing If you are requesting equitable relief, see Exception for equitable relief. 1040nr online filing under How To Request Relief, earlier, for when to file Form 8857. 1040nr online filing 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. 1040nr online filing Use the address or fax number shown in the Instructions for Form 8857. 1040nr online filing File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040nr online filing Do not file it with the employee assigned to examine your return. 1040nr online filing Generally, the IRS has 10 years to collect an amount you owe. 1040nr online filing This is the collection statute of limitations. 1040nr online filing By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040nr online filing If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040nr online filing But interest and penalties continue to accrue. 1040nr online filing Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040nr online filing This includes the time the Tax Court is considering your request. 1040nr online filing After your case is resolved, the IRS can begin or
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1040nr online filing Publication 527 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSale of main home used as rental property. 1040nr online filing Tax-free exchange of rental property occasionally used for personal purposes. 1040nr online filing Ordering forms and publications. 1040nr online filing Tax questions. 1040nr online filing Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 527, such as legislation enacted after it was published, go to www. 1040nr online filing irs. 1040nr online filing gov/pub527. 1040nr online filing What's New Net Investment Income Tax (NIIT). 1040nr online filing  Beginning in 2013, you may be subject to the Net Investment Income Tax (NIIT). 1040nr online filing NIIT is a 3. 1040nr online filing 8% tax on the lesser of net investment income or the excess of modified adjusted gross income (MAGI) over the threshold amount. 1040nr online filing Net investment income may include rental income and other income from passive activities. 1040nr online filing Use Form 8960, Net Investment Income Tax, to figure this tax. 1040nr online filing For more information on NIIT, go to IRS. 1040nr online filing gov and enter “Net Investment Income Tax” in the search box. 1040nr online filing Reminders Photographs of missing children. 1040nr online filing  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040nr online filing Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040nr online filing You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040nr online filing Introduction Do you own a second house that you rent out all the time? Do you own a vacation home that you rent out when you or your family isn't using it? These are two common types of residential rental activities discussed in this publication. 1040nr online filing In most cases, all rental income must be reported on your tax return, but there are differences in the expenses you are allowed to deduct and in the way the rental activity is reported on your return. 1040nr online filing First, this publication will look at the rental-for-profit activity in which there is no personal use of the property. 1040nr online filing We will look at types of income and when each is reported, and at types of expenses and which are deductible. 1040nr online filing Chapter 2 discusses depreciation as it applies to your rental real estate activity—what property can be depreciated and how to figure it. 1040nr online filing Chapter 3 covers the actual reporting of your rental income and deductions, including casualties and thefts, limitations on losses, and claiming the correct amount of depreciation. 1040nr online filing Special rental situations are grouped together in chapter 4. 1040nr online filing These include condominiums, cooperatives, property changed to rental use, renting only part of your property, and a not-for-profit rental activity. 1040nr online filing Finally, in chapter 5, we will look at the rules for rental income and expenses when there is also personal use of the dwelling unit, such as a vacation home. 1040nr online filing Sale or exchange of rental property. 1040nr online filing   For information on how to figure and report any gain or loss from the sale, exchange or other disposition of your rental property, see Publication 544, Sales and Other Dispositions of Assets. 1040nr online filing Sale of main home used as rental property. 1040nr online filing   For information on how to figure and report any gain or loss from the sale or other disposition of your main home that you also used as rental property, see Publication 523, Selling Your Home. 1040nr online filing Tax-free exchange of rental property occasionally used for personal purposes. 1040nr online filing   If you meet certain qualifying use standards, you may qualify for a tax-free exchange (a like-kind or section 1031 exchange) of one piece of rental property you own for a similar piece of rental property, even if you have used the rental property for personal purposes. 1040nr online filing   For information on the qualifying use standards, see Rev. 1040nr online filing Proc. 1040nr online filing 2008–16, 2008 IRB 547, at http://www. 1040nr online filing irs. 1040nr online filing gov/irb/2008-10_IRB/ar12. 1040nr online filing html . 1040nr online filing For more information on like-kind exchanges, see chapter 1 of Publication 544. 1040nr online filing Comments and suggestions. 1040nr online filing   We welcome your comments about this publication and your suggestions for future editions. 1040nr online filing   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040nr online filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040nr online filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040nr online filing   You can send your comments from www. 1040nr online filing irs. 1040nr online filing gov/formspubs/. 1040nr online filing Click on “More Information” and then on “Comment on Tax Forms and Publications”. 1040nr online filing   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040nr online filing Ordering forms and publications. 1040nr online filing   Visit www. 1040nr online filing irs. 1040nr online filing gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040nr online filing Internal Revenue Service 1201 N. 1040nr online filing Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040nr online filing   If you have a tax question, check the information available on IRS. 1040nr online filing gov or call 1-800-829-1040. 1040nr online filing We cannot answer tax questions sent to either of the above addresses. 1040nr online filing Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 523 Selling Your Home 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 551 Basis of Assets 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property Form (and Instructions) 4562 Depreciation and Amortization 5213 Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit 8582 Passive Activity Loss Limitations Schedule E (Form 1040) Supplemental Income and Loss   See chapter 6, How To Get Tax Help for information about getting these publications and forms. 1040nr online filing Prev  Up  Next   Home   More Online Publications