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1040x online free Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 1040x online free Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. 1040x online free . 1040x online free What is joint and several liability? . 1040x online free How can I get relief from joint and several liability? . 1040x online free What are the rules for innocent spouse relief? . 1040x online free What are erroneous items? . 1040x online free What is an understated tax? . 1040x online free Will I qualify for innocent spouse relief in any situation where there is an understated tax? . 1040x online free What are the rules for separation of liability relief? . 1040x online free Why would a request for separation of liability relief be denied? . 1040x online free What are the rules for equitable relief? . 1040x online free How do state community property laws affect my ability to qualify for relief? . 1040x online free How do I request relief? . 1040x online free When should I file Form 8857? . 1040x online free Where should I file Form 8857? . 1040x online free I am currently undergoing an examination of my return. 1040x online free How do I request innocent spouse relief? . 1040x online free What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . 1040x online free What is injured spouse relief? . 1040x online free 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. 1040x online free This is called joint and several liability. 1040x online free 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. 1040x online free 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. 1040x online free There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. 1040x online free ” Each type has different requirements. 1040x online free They are explained separately below. 1040x online free To qualify for innocent spouse relief, you must meet all of the following conditions. 1040x online free You must have filed a joint return which has an understated tax. 1040x online free The understated tax must be due to erroneous items of your spouse (or former spouse). 1040x online free 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. 1040x online free Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 1040x online free You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040x online free 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. 1040x online free You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040x online free For example, you reported total tax on your 2008 return of $2,500. 1040x online free IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040x online free You have a $500 understated tax. 1040x online free No. 1040x online free 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. 1040x online free 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. 1040x online free You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040x online free 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). 1040x online free The understated tax allocated to you is generally the amount you are responsible for. 1040x online free 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. 1040x online free 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. 1040x online free (Under this rule, you are no longer married if you are widowed. 1040x online free ) 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. 1040x online free 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. 1040x online free Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040x online free The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040x online free 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). 1040x online free Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040x online free Equitable relief is only available if you meet all of the following conditions. 1040x online free You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040x online free You have an understated tax or underpaid tax. 1040x online free See Note later. 1040x online free You did not pay the tax. 1040x online free However, see Refunds , earlier, for exceptions. 1040x online free 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. 1040x online free You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040x online free Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040x online free You did not file or fail to file your return with the intent to commit fraud. 1040x online free The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040x online free For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040x online free You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040x online free Note. 1040x online free Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040x online free (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040x online free ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040x online free Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040x online free 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. 1040x online free      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040x online free You must file an additional Form 8857 if you are requesting relief for more than three years. 1040x online free 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. 1040x online free If you are requesting equitable relief, see Exception for equitable relief. 1040x online free under How To Request Relief, earlier, for when to file Form 8857. 1040x online free 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. 1040x online free Use the address or fax number shown in the Instructions for Form 8857. 1040x online free File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040x online free Do not file it with the employee assigned to examine your return. 1040x online free Generally, the IRS has 10 years to collect an amount you owe. 1040x online free This is the collection statute of limitations. 1040x online free By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040x online free If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040x online free But interest and penalties continue to accrue. 1040x online free Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040x online free This includes the time the Tax Court is considering your request. 1040x online free After your case is resolved, the IRS can begin or resume collecting from you. 1040x online free The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040x online free See Publication 594 for more information. 1040x online free Injured spouse relief is different from innocent spouse relief. 1040x online free 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. 1040x online free The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040x online free 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). 1040x online free You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040x online free You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040x online free Note. 1040x online free 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. 1040x online free . 1040x online free 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. 1040x online free ” Each type has different requirements. 1040x online free They are explained separately below. 1040x online free To qualify for innocent spouse relief, you must meet all of the following conditions. 1040x online free You must have filed a joint return which has an understated tax. 1040x online free The understated tax must be due to erroneous items of your spouse (or former spouse). 1040x online free 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. 1040x online free Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 1040x online free You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040x online free 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. 1040x online free You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040x online free For example, you reported total tax on your 2008 return of $2,500. 1040x online free IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040x online free You have a $500 understated tax. 1040x online free No. 1040x online free 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. 1040x online free 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. 1040x online free You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040x online free 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). 1040x online free The understated tax allocated to you is generally the amount you are responsible for. 1040x online free 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. 1040x online free 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. 1040x online free (Under this rule, you are no longer married if you are widowed. 1040x online free ) 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. 1040x online free 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. 1040x online free Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040x online free The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040x online free 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). 1040x online free Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040x online free Equitable relief is only available if you meet all of the following conditions. 1040x online free You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040x online free You have an understated tax or underpaid tax. 1040x online free See Note later. 1040x online free You did not pay the tax. 1040x online free However, see Refunds , earlier, for exceptions. 1040x online free 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. 1040x online free You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040x online free Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040x online free You did not file or fail to file your return with the intent to commit fraud. 1040x online free The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040x online free For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040x online free You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040x online free Note. 1040x online free Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040x online free (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040x online free ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040x online free Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040x online free 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. 1040x online free      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040x online free You must file an additional Form 8857 if you are requesting relief for more than three years. 1040x online free 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. 1040x online free If you are requesting equitable relief, see Exception for equitable relief. 1040x online free under How To Request Relief, earlier, for when to file Form 8857. 1040x online free 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. 1040x online free Use the address or fax number shown in the Instructions for Form 8857. 1040x online free File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040x online free Do not file it with the employee assigned to examine your return. 1040x online free Generally, the IRS has 10 years to collect an amount you owe. 1040x online free This is the collection statute of limitations. 1040x online free By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040x online free If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040x online free But interest and penalties continue to accrue. 1040x online free Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040x online free This includes the time the Tax Court is considering your request. 1040x online free After your case is resolved, the IRS can begin or resume collecting from you. 1040x online free The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040x online free See Publication 594 for more information. 1040x online free Injured spouse relief is different from innocent spouse relief. 1040x online free 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. 1040x online free The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040x online free 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). 1040x online free You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040x online free You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040x online free Note. 1040x online free 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. 1040x online free . 1040x online free What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. 1040x online free You must have filed a joint return which has an understated tax. 1040x online free The understated tax must be due to erroneous items of your spouse (or former spouse). 1040x online free 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. 1040x online free Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 1040x online free You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 1040x online free 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. 1040x online free You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040x online free For example, you reported total tax on your 2008 return of $2,500. 1040x online free IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040x online free You have a $500 understated tax. 1040x online free No. 1040x online free 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. 1040x online free 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. 1040x online free You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040x online free 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). 1040x online free The understated tax allocated to you is generally the amount you are responsible for. 1040x online free 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. 1040x online free 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. 1040x online free (Under this rule, you are no longer married if you are widowed. 1040x online free ) 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. 1040x online free 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. 1040x online free Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040x online free The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040x online free 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). 1040x online free Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040x online free Equitable relief is only available if you meet all of the following conditions. 1040x online free You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040x online free You have an understated tax or underpaid tax. 1040x online free See Note later. 1040x online free You did not pay the tax. 1040x online free However, see Refunds , earlier, for exceptions. 1040x online free 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. 1040x online free You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040x online free Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040x online free You did not file or fail to file your return with the intent to commit fraud. 1040x online free The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040x online free For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040x online free You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040x online free Note. 1040x online free Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040x online free (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040x online free ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040x online free Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040x online free 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. 1040x online free      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040x online free You must file an additional Form 8857 if you are requesting relief for more than three years. 1040x online free 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. 1040x online free If you are requesting equitable relief, see Exception for equitable relief. 1040x online free under How To Request Relief, earlier, for when to file Form 8857. 1040x online free 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. 1040x online free Use the address or fax number shown in the Instructions for Form 8857. 1040x online free File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040x online free Do not file it with the employee assigned to examine your return. 1040x online free Generally, the IRS has 10 years to collect an amount you owe. 1040x online free This is the collection statute of limitations. 1040x online free By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040x online free If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040x online free But interest and penalties continue to accrue. 1040x online free Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040x online free This includes the time the Tax Court is considering your request. 1040x online free After your case is resolved, the IRS can begin or resume collecting from you. 1040x online free The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040x online free See Publication 594 for more information. 1040x online free Injured spouse relief is different from innocent spouse relief. 1040x online free 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. 1040x online free The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040x online free 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). 1040x online free You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040x online free You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040x online free Note. 1040x online free 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. 1040x online free . 1040x online free 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. 1040x online free You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 1040x online free For example, you reported total tax on your 2008 return of $2,500. 1040x online free IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040x online free You have a $500 understated tax. 1040x online free No. 1040x online free 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. 1040x online free 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. 1040x online free You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040x online free 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). 1040x online free The understated tax allocated to you is generally the amount you are responsible for. 1040x online free 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. 1040x online free 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. 1040x online free (Under this rule, you are no longer married if you are widowed. 1040x online free ) 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. 1040x online free 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. 1040x online free Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040x online free The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040x online free 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). 1040x online free Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040x online free Equitable relief is only available if you meet all of the following conditions. 1040x online free You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040x online free You have an understated tax or underpaid tax. 1040x online free See Note later. 1040x online free You did not pay the tax. 1040x online free However, see Refunds , earlier, for exceptions. 1040x online free 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. 1040x online free You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040x online free Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040x online free You did not file or fail to file your return with the intent to commit fraud. 1040x online free The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040x online free For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040x online free You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040x online free Note. 1040x online free Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040x online free (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040x online free ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040x online free Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040x online free 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. 1040x online free      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040x online free You must file an additional Form 8857 if you are requesting relief for more than three years. 1040x online free 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. 1040x online free If you are requesting equitable relief, see Exception for equitable relief. 1040x online free under How To Request Relief, earlier, for when to file Form 8857. 1040x online free 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. 1040x online free Use the address or fax number shown in the Instructions for Form 8857. 1040x online free File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040x online free Do not file it with the employee assigned to examine your return. 1040x online free Generally, the IRS has 10 years to collect an amount you owe. 1040x online free This is the collection statute of limitations. 1040x online free By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040x online free If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040x online free But interest and penalties continue to accrue. 1040x online free Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040x online free This includes the time the Tax Court is considering your request. 1040x online free After your case is resolved, the IRS can begin or resume collecting from you. 1040x online free The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040x online free See Publication 594 for more information. 1040x online free Injured spouse relief is different from innocent spouse relief. 1040x online free 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. 1040x online free The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040x online free 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). 1040x online free You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040x online free You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040x online free Note. 1040x online free 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. 1040x online free . 1040x online free 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. 1040x online free For example, you reported total tax on your 2008 return of $2,500. 1040x online free IRS determined in an audit of your 2008 return that the total tax should be $3,000. 1040x online free You have a $500 understated tax. 1040x online free No. 1040x online free 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. 1040x online free 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. 1040x online free You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040x online free 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). 1040x online free The understated tax allocated to you is generally the amount you are responsible for. 1040x online free 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. 1040x online free 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. 1040x online free (Under this rule, you are no longer married if you are widowed. 1040x online free ) 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. 1040x online free 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. 1040x online free Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040x online free The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040x online free 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). 1040x online free Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040x online free Equitable relief is only available if you meet all of the following conditions. 1040x online free You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040x online free You have an understated tax or underpaid tax. 1040x online free See Note later. 1040x online free You did not pay the tax. 1040x online free However, see Refunds , earlier, for exceptions. 1040x online free 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. 1040x online free You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040x online free Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040x online free You did not file or fail to file your return with the intent to commit fraud. 1040x online free The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040x online free For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040x online free You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040x online free Note. 1040x online free Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040x online free (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040x online free ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040x online free Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040x online free 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. 1040x online free      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040x online free You must file an additional Form 8857 if you are requesting relief for more than three years. 1040x online free 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. 1040x online free If you are requesting equitable relief, see Exception for equitable relief. 1040x online free under How To Request Relief, earlier, for when to file Form 8857. 1040x online free 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. 1040x online free Use the address or fax number shown in the Instructions for Form 8857. 1040x online free File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040x online free Do not file it with the employee assigned to examine your return. 1040x online free Generally, the IRS has 10 years to collect an amount you owe. 1040x online free This is the collection statute of limitations. 1040x online free By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040x online free If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040x online free But interest and penalties continue to accrue. 1040x online free Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040x online free This includes the time the Tax Court is considering your request. 1040x online free After your case is resolved, the IRS can begin or resume collecting from you. 1040x online free The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040x online free See Publication 594 for more information. 1040x online free Injured spouse relief is different from innocent spouse relief. 1040x online free 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. 1040x online free The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040x online free 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). 1040x online free You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040x online free You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040x online free Note. 1040x online free 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. 1040x online free . 1040x online free Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. 1040x online free 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. 1040x online free 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. 1040x online free You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 1040x online free 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). 1040x online free The understated tax allocated to you is generally the amount you are responsible for. 1040x online free 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. 1040x online free 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. 1040x online free (Under this rule, you are no longer married if you are widowed. 1040x online free ) 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. 1040x online free 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. 1040x online free Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040x online free The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040x online free 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). 1040x online free Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040x online free Equitable relief is only available if you meet all of the following conditions. 1040x online free You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040x online free You have an understated tax or underpaid tax. 1040x online free See Note later. 1040x online free You did not pay the tax. 1040x online free However, see Refunds , earlier, for exceptions. 1040x online free 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. 1040x online free You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040x online free Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040x online free You did not file or fail to file your return with the intent to commit fraud. 1040x online free The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040x online free For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040x online free You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040x online free Note. 1040x online free Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040x online free (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040x online free ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040x online free Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040x online free 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. 1040x online free      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040x online free You must file an additional Form 8857 if you are requesting relief for more than three years. 1040x online free 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. 1040x online free If you are requesting equitable relief, see Exception for equitable relief. 1040x online free under How To Request Relief, earlier, for when to file Form 8857. 1040x online free 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. 1040x online free Use the address or fax number shown in the Instructions for Form 8857. 1040x online free File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040x online free Do not file it with the employee assigned to examine your return. 1040x online free Generally, the IRS has 10 years to collect an amount you owe. 1040x online free This is the collection statute of limitations. 1040x online free By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040x online free If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040x online free But interest and penalties continue to accrue. 1040x online free Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040x online free This includes the time the Tax Court is considering your request. 1040x online free After your case is resolved, the IRS can begin or resume collecting from you. 1040x online free The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040x online free See Publication 594 for more information. 1040x online free Injured spouse relief is different from innocent spouse relief. 1040x online free 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. 1040x online free The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040x online free 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). 1040x online free You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040x online free You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040x online free Note. 1040x online free 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. 1040x online free . 1040x online free 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). 1040x online free The understated tax allocated to you is generally the amount you are responsible for. 1040x online free 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. 1040x online free 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. 1040x online free (Under this rule, you are no longer married if you are widowed. 1040x online free ) 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. 1040x online free 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. 1040x online free Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 1040x online free The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040x online free 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). 1040x online free Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040x online free Equitable relief is only available if you meet all of the following conditions. 1040x online free You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040x online free You have an understated tax or underpaid tax. 1040x online free See Note later. 1040x online free You did not pay the tax. 1040x online free However, see Refunds , earlier, for exceptions. 1040x online free 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. 1040x online free You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040x online free Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040x online free You did not file or fail to file your return with the intent to commit fraud. 1040x online free The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040x online free For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040x online free You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040x online free Note. 1040x online free Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040x online free (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040x online free ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040x online free Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040x online free 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. 1040x online free      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040x online free You must file an additional Form 8857 if you are requesting relief for more than three years. 1040x online free 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. 1040x online free If you are requesting equitable relief, see Exception for equitable relief. 1040x online free under How To Request Relief, earlier, for when to file Form 8857. 1040x online free 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. 1040x online free Use the address or fax number shown in the Instructions for Form 8857. 1040x online free File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040x online free Do not file it with the employee assigned to examine your return. 1040x online free Generally, the IRS has 10 years to collect an amount you owe. 1040x online free This is the collection statute of limitations. 1040x online free By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040x online free If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040x online free But interest and penalties continue to accrue. 1040x online free Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040x online free This includes the time the Tax Court is considering your request. 1040x online free After your case is resolved, the IRS can begin or resume collecting from you. 1040x online free The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040x online free See Publication 594 for more information. 1040x online free Injured spouse relief is different from innocent spouse relief. 1040x online free 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. 1040x online free The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040x online free 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). 1040x online free You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040x online free You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040x online free Note. 1040x online free 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. 1040x online free . 1040x online free 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. 1040x online free The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040x online free 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). 1040x online free Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040x online free Equitable relief is only available if you meet all of the following conditions. 1040x online free You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040x online free You have an understated tax or underpaid tax. 1040x online free See Note later. 1040x online free You did not pay the tax. 1040x online free However, see Refunds , earlier, for exceptions. 1040x online free 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. 1040x online free You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040x online free Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040x online free You did not file or fail to file your return with the intent to commit fraud. 1040x online free The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040x online free For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040x online free You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040x online free Note. 1040x online free Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040x online free (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040x online free ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040x online free Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040x online free 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. 1040x online free      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040x online free You must file an additional Form 8857 if you are requesting relief for more than three years. 1040x online free 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. 1040x online free If you are requesting equitable relief, see Exception for equitable relief. 1040x online free under How To Request Relief, earlier, for when to file Form 8857. 1040x online free 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. 1040x online free Use the address or fax number shown in the Instructions for Form 8857. 1040x online free File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040x online free Do not file it with the employee assigned to examine your return. 1040x online free Generally, the IRS has 10 years to collect an amount you owe. 1040x online free This is the collection statute of limitations. 1040x online free By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040x online free If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040x online free But interest and penalties continue to accrue. 1040x online free Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040x online free This includes the time the Tax Court is considering your request. 1040x online free After your case is resolved, the IRS can begin or resume collecting from you. 1040x online free The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040x online free See Publication 594 for more information. 1040x online free Injured spouse relief is different from innocent spouse relief. 1040x online free 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. 1040x online free The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040x online free 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). 1040x online free You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040x online free You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040x online free Note. 1040x online free 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. 1040x online free . 1040x online free What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. 1040x online free You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040x online free You have an understated tax or underpaid tax. 1040x online free See Note later. 1040x online free You did not pay the tax. 1040x online free However, see Refunds , earlier, for exceptions. 1040x online free 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. 1040x online free You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040x online free Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040x online free You did not file or fail to file your return with the intent to commit fraud. 1040x online free The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 1040x online free For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 1040x online free You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 1040x online free Note. 1040x online free Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 1040x online free (An underpaid tax is tax that is properly shown on the return, but has not been paid. 1040x online free ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040x online free Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040x online free 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. 1040x online free      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040x online free You must file an additional Form 8857 if you are requesting relief for more than three years. 1040x online free 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. 1040x online free If you are requesting equitable relief, see Exception for equitable relief. 1040x online free under How To Request Relief, earlier, for when to file Form 8857. 1040x online free 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. 1040x online free Use the address or fax number shown in the Instructions for Form 8857. 1040x online free File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040x online free Do not file it with the employee assigned to examine your return. 1040x online free Generally, the IRS has 10 years to collect an amount you owe. 1040x online free This is the collection statute of limitations. 1040x online free By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040x online free If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040x online free But interest and penalties continue to accrue. 1040x online free Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040x online free This includes the time the Tax Court is considering your request. 1040x online free After your case is resolved, the IRS can begin or resume collecting from you. 1040x online free The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 1040x online free See Publication 594 for more information. 1040x online free Injured spouse relief is different from innocent spouse relief. 1040x online free 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. 1040x online free The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 1040x online free 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). 1040x online free You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 1040x online free You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 1040x online free Note. 1040x online free 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. 1040x online free . 1040x online free 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. 1040x online free Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040x online free 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. 1040x online free      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 1040x online free You must file an additional Form 8857 if you are requesting relief for more than three years. 1040x online free 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. 1040x online free If you are requesting equitable relief, see Exception for equitable relief. 1040x online free under How To Request Relief, earlier, for when to file Form 8857. 1040x online free 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. 1040x online free Use the address or fax number shown in the Instructions for Form 8857. 1040x online free File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 1040x online free Do not file it with the employee assigned to examine your return. 1040x online free Generally, the IRS has 10 years to collect an amount you owe. 1040x online free This is the collection statute of limitations. 1040x online free By law, the IRS is not allowed to collect from you after the 10-year period ends. 1040x online free If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 1040x online free But interest and penalties continue to accrue. 1040x online free Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 1040x online free This includes the time the Tax Court is considering your request. 1040x online free After your case is resolved, the IRS can begin or
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1040x online free Publication 334 - Introductory Material Table of Contents IntroductionOrdering forms and publications. 1040x online free Tax questions. 1040x online free Future Developments What's New for 2013 What's New for 2014 Reminders Photographs of Missing Children Introduction The purpose of this publication is to provide general information about the federal tax laws that apply to small business owners who are sole proprietors and to statutory employees. 1040x online free This publication has information on business income, expenses, and tax credits that may help you file your income tax return. 1040x online free Are you self-employed?   You are self-employed if you carry on a trade or business as a sole proprietor or an independent contractor. 1040x online free Sole proprietor. 1040x online free   A sole proprietor is someone who owns an unincorporated business by himself or herself. 1040x online free However, if you are the sole member of a domestic limited liability company (LLC), you are not a sole proprietor if you elect to treat the LLC as a corporation. 1040x online free Trade or business. 1040x online free    A trade or business is generally an activity carried on to make a profit. 1040x online free The facts and circumstances of each case determine whether or not an activity is a trade or business. 1040x online free You do not need to actually make a profit to be in a trade or business as long as you have a profit motive. 1040x online free You do need to make ongoing efforts to further the interests of your business. 1040x online free   You do not have to carry on regular full-time business activities to be self-employed. 1040x online free Having a part-time business in addition to your regular job or business may be self-employment. 1040x online free Independent contractor. 1040x online free    People such as doctors, dentists, veterinarians, lawyers, accountants, contractors, subcontractors, public stenographers, or auctioneers who are in an independent trade, business, or profession in which they offer their services to the general public are generally independent contractors. 1040x online free However, whether they are independent contractors or employees depends on the facts in each case. 1040x online free The general rule is that an individual is an independent contractor if the payer has the right to control or to direct only the result of the work and not how it will be done. 1040x online free The earnings of a person who is working as an independent contractor are subject to self-employment tax. 1040x online free For more information on determining whether you are an employee or independent contractor, see Publication 15-A, Employer's Supplemental Tax Guide. 1040x online free Statutory employee. 1040x online free   A statutory employee has a checkmark in box 13 of his or her Form W-2, Wage and Tax Statement. 1040x online free Statutory employees use Schedule C or C-EZ to report their wages and expenses. 1040x online free Limited liability company (LLC). 1040x online free   A limited liability company (LLC) is an entity formed under state law by filing articles of organization. 1040x online free Generally, a single-member LLC is disregarded as an entity separate from its owner and reports its income and deductions on its owner's federal income tax return. 1040x online free An owner who is an individual may use Schedule C or C-EZ. 1040x online free Business owned and operated by spouses. 1040x online free   If you and your spouse jointly own and operate an unincorporated business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. 1040x online free Do not use Schedule C or C-EZ. 1040x online free Instead, file Form 1065, U. 1040x online free S. 1040x online free Return of Partnership Income. 1040x online free For more information, see Publication 541, Partnerships. 1040x online free    Exception—Community income. 1040x online free If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. 1040x online free S. 1040x online free possession, you can treat the business either as a sole proprietorship or a partnership. 1040x online free The only states with community property laws are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040x online free A change in your reporting position will be treated as a conversion of the entity. 1040x online free    Exception—Qualified joint venture. 1040x online free If you and your spouse each materially participate as the only members of a jointly owned and operated business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership for the tax year. 1040x online free Making this election will allow you to avoid the complexity of Form 1065 but still give each spouse credit for social security earnings on which retirement benefits are based. 1040x online free For an explanation of "material participation," see the Instructions for Schedule C, line G. 1040x online free   To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. 1040x online free Each of you must file a separate Schedule C or C-EZ and a separate Schedule SE. 1040x online free For more information, see Qualified Joint Ventures in the Instructions for Schedule SE. 1040x online free This publication does not cover the topics listed in the following table. 1040x online free    IF you need information about: THEN you should see: Corporations Publication 542 Farming Publication 225 Fishermen (Capital Construction Fund)  Publication 595 Partnerships Publication 541 Passive activities Publication 925 Recordkeeping Publication 583 Rental Publication 527 S corporations Instructions for Form 1120S What you need to know. 1040x online free   Table A provides a list of questions you need to answer to help you meet your federal tax obligations. 1040x online free After each question is the location in this publication where you will find the related discussion. 1040x online free Table A. 1040x online free What You Need To Know About Federal Taxes (Note. 1040x online free The following is a list of questions you may need to answer so you can fill out your federal income tax return. 1040x online free Chapters are given to help you find the related discussion in this publication. 1040x online free ) What must I know   Where to find the answer   What kinds of federal taxes do I have to pay? How do I pay them?   See chapter 1. 1040x online free What forms must I file?   See chapter 1. 1040x online free What must I do if I have employees?   See Employment Taxes in chapter 1. 1040x online free Do I have to start my tax year in January, or can I start it in any other month?   See Accounting Periods in chapter 2. 1040x online free What method can I use to account for my income and expenses?   See Accounting Methods in chapter 2. 1040x online free What kinds of business income do I have to report on my tax return?   See chapter 5. 1040x online free What kinds of business expenses can I deduct on my tax return?   See Business Expenses in chapter 8. 1040x online free What kinds of expenses are not deductible as business expenses?   See Expenses You Cannot Deduct in chapter 8. 1040x online free What happens if I have a business loss? Can I deduct it?   See chapter 9. 1040x online free What must I do if I disposed of business property during the year?   See chapter 3. 1040x online free What are my rights as a taxpayer?   See chapter 11. 1040x online free Where do I go if I need help with federal tax matters?   See chapter 12. 1040x online free IRS mission. 1040x online free   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. 1040x online free Comments and suggestions. 1040x online free   We welcome your comments about this publication and your suggestions for future editions. 1040x online free   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040x online free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040x online free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040x online free   You can send your comments from www. 1040x online free irs. 1040x online free gov/formspubs/. 1040x online free Click on “More Information” then on “Comment on Tax Forms and Publications. 1040x online free ”   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. 1040x online free Ordering forms and publications. 1040x online free   Visit  www. 1040x online free irs. 1040x online free 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. 1040x online free  Internal Revenue Service 1201 N. 1040x online free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040x online free   If you have a tax question, check the information available on IRS. 1040x online free gov or call 1-800-829-1040. 1040x online free We cannot answer tax questions sent to either of the above addresses. 1040x online free Future Developments For the latest information about developments related to Publication 334, such as legislation enacted after it was published, go to www. 1040x online free irs. 1040x online free gov/pub334. 1040x online free What's New for 2013 The following are some of the tax changes for 2013. 1040x online free For information on other changes, go to IRS. 1040x online free gov. 1040x online free Tax rates. 1040x online free . 1040x online free  For tax years beginning in 2013, the social security part of the self-employment tax increases to 12. 1040x online free 4%. 1040x online free The Medicare part of the tax remains at 2. 1040x online free 9%. 1040x online free As a result, the self-employment tax is 15. 1040x online free 3%. 1040x online free Maximum net earnings. 1040x online free  The maximum net self-employment earnings subject to the social security part of the self-employment tax increases to $113,700 for 2013. 1040x online free There is no maximum limit on earnings subject to the Medicare part. 1040x online free Standard mileage rate. 1040x online free  For 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. 1040x online free 5 cents per mile. 1040x online free For more information, see Car and Truck Expenses in chapter 8. 1040x online free Simplified method for business use of home deduction. 1040x online free . 1040x online free  The IRS now provides a simplified method to determine your expenses for business use of your home. 1040x online free For more information, see Business Use of Your Home in chapter 8. 1040x online free What's New for 2014 The following are some of the tax changes for 2014. 1040x online free For information on other changes, go to IRS. 1040x online free gov. 1040x online free Standard mileage rate. 1040x online free  For 2014, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56 cents per mile. 1040x online free Self-employment tax. 1040x online free  The maximum net self-employment earnings subject to the social security part of the self-employment tax is $117,000 for 2014. 1040x online free Reminders Accounting methods. 1040x online free  Certain small business taxpayers may be eligible to adopt or change to the cash method of accounting and may not be required to account for inventories. 1040x online free For more information, see Inventories in chapter 2. 1040x online free Reportable transactions. 1040x online free  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. 1040x online free You may have to pay a penalty if you are required to file Form 8886 but do not do so. 1040x online free You may also have to pay interest and penalties on any reportable transaction understatements. 1040x online free Reportable transactions include: Transactions the same as or substantially similar to tax avoidance transactions identified by the IRS, Transactions offered to you under conditions of confidentiality for which you paid an advisor a minimum fee, Transactions for which you have, or a related party has, contractual protection against disallowance of the tax benefits, Transactions that result in losses of at least $2 million in any single tax year ($50,000 if from certain foreign currency transactions) or $4 million in any combination of tax years, and Transactions the same or substantially similar to one of the types of transactions the IRS has identified as a transaction of interest. 1040x online free For more information, see the Instructions for Form 8886. 1040x online free Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040x online free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040x online free 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. 1040x online free Prev  Up  Next   Home   More Online Publications