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2009 Tax Forms 1040ez

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2009 Tax Forms 1040ez

2009 tax forms 1040ez Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 2009 tax forms 1040ez Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. 2009 tax forms 1040ez . 2009 tax forms 1040ez What is joint and several liability? . 2009 tax forms 1040ez How can I get relief from joint and several liability? . 2009 tax forms 1040ez What are the rules for innocent spouse relief? . 2009 tax forms 1040ez What are erroneous items? . 2009 tax forms 1040ez What is an understated tax? . 2009 tax forms 1040ez Will I qualify for innocent spouse relief in any situation where there is an understated tax? . 2009 tax forms 1040ez What are the rules for separation of liability relief? . 2009 tax forms 1040ez Why would a request for separation of liability relief be denied? . 2009 tax forms 1040ez What are the rules for equitable relief? . 2009 tax forms 1040ez How do state community property laws affect my ability to qualify for relief? . 2009 tax forms 1040ez How do I request relief? . 2009 tax forms 1040ez When should I file Form 8857? . 2009 tax forms 1040ez Where should I file Form 8857? . 2009 tax forms 1040ez I am currently undergoing an examination of my return. 2009 tax forms 1040ez How do I request innocent spouse relief? . 2009 tax forms 1040ez What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . 2009 tax forms 1040ez What is injured spouse relief? . 2009 tax forms 1040ez 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. 2009 tax forms 1040ez This is called joint and several liability. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. 2009 tax forms 1040ez ” Each type has different requirements. 2009 tax forms 1040ez They are explained separately below. 2009 tax forms 1040ez To qualify for innocent spouse relief, you must meet all of the following conditions. 2009 tax forms 1040ez You must have filed a joint return which has an understated tax. 2009 tax forms 1040ez The understated tax must be due to erroneous items of your spouse (or former spouse). 2009 tax forms 1040ez 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. 2009 tax forms 1040ez Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 2009 tax forms 1040ez You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 2009 tax forms 1040ez For example, you reported total tax on your 2008 return of $2,500. 2009 tax forms 1040ez IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2009 tax forms 1040ez You have a $500 understated tax. 2009 tax forms 1040ez No. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2009 tax forms 1040ez 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). 2009 tax forms 1040ez The understated tax allocated to you is generally the amount you are responsible for. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez (Under this rule, you are no longer married if you are widowed. 2009 tax forms 1040ez ) 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. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2009 tax forms 1040ez The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2009 tax forms 1040ez 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). 2009 tax forms 1040ez Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2009 tax forms 1040ez Equitable relief is only available if you meet all of the following conditions. 2009 tax forms 1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2009 tax forms 1040ez You have an understated tax or underpaid tax. 2009 tax forms 1040ez See Note later. 2009 tax forms 1040ez You did not pay the tax. 2009 tax forms 1040ez However, see Refunds , earlier, for exceptions. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2009 tax forms 1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2009 tax forms 1040ez You did not file or fail to file your return with the intent to commit fraud. 2009 tax forms 1040ez The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2009 tax forms 1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2009 tax forms 1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2009 tax forms 1040ez Note. 2009 tax forms 1040ez Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2009 tax forms 1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2009 tax forms 1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2009 tax forms 1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2009 tax forms 1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez If you are requesting equitable relief, see Exception for equitable relief. 2009 tax forms 1040ez under How To Request Relief, earlier, for when to file Form 8857. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez Use the address or fax number shown in the Instructions for Form 8857. 2009 tax forms 1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2009 tax forms 1040ez Do not file it with the employee assigned to examine your return. 2009 tax forms 1040ez Generally, the IRS has 10 years to collect an amount you owe. 2009 tax forms 1040ez This is the collection statute of limitations. 2009 tax forms 1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. 2009 tax forms 1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2009 tax forms 1040ez But interest and penalties continue to accrue. 2009 tax forms 1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2009 tax forms 1040ez This includes the time the Tax Court is considering your request. 2009 tax forms 1040ez After your case is resolved, the IRS can begin or resume collecting from you. 2009 tax forms 1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2009 tax forms 1040ez See Publication 594 for more information. 2009 tax forms 1040ez Injured spouse relief is different from innocent spouse relief. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2009 tax forms 1040ez 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). 2009 tax forms 1040ez You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2009 tax forms 1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2009 tax forms 1040ez Note. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez . 2009 tax forms 1040ez 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. 2009 tax forms 1040ez ” Each type has different requirements. 2009 tax forms 1040ez They are explained separately below. 2009 tax forms 1040ez To qualify for innocent spouse relief, you must meet all of the following conditions. 2009 tax forms 1040ez You must have filed a joint return which has an understated tax. 2009 tax forms 1040ez The understated tax must be due to erroneous items of your spouse (or former spouse). 2009 tax forms 1040ez 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. 2009 tax forms 1040ez Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 2009 tax forms 1040ez You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 2009 tax forms 1040ez For example, you reported total tax on your 2008 return of $2,500. 2009 tax forms 1040ez IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2009 tax forms 1040ez You have a $500 understated tax. 2009 tax forms 1040ez No. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2009 tax forms 1040ez 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). 2009 tax forms 1040ez The understated tax allocated to you is generally the amount you are responsible for. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez (Under this rule, you are no longer married if you are widowed. 2009 tax forms 1040ez ) 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. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2009 tax forms 1040ez The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2009 tax forms 1040ez 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). 2009 tax forms 1040ez Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2009 tax forms 1040ez Equitable relief is only available if you meet all of the following conditions. 2009 tax forms 1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2009 tax forms 1040ez You have an understated tax or underpaid tax. 2009 tax forms 1040ez See Note later. 2009 tax forms 1040ez You did not pay the tax. 2009 tax forms 1040ez However, see Refunds , earlier, for exceptions. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2009 tax forms 1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2009 tax forms 1040ez You did not file or fail to file your return with the intent to commit fraud. 2009 tax forms 1040ez The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2009 tax forms 1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2009 tax forms 1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2009 tax forms 1040ez Note. 2009 tax forms 1040ez Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2009 tax forms 1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2009 tax forms 1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2009 tax forms 1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2009 tax forms 1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez If you are requesting equitable relief, see Exception for equitable relief. 2009 tax forms 1040ez under How To Request Relief, earlier, for when to file Form 8857. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez Use the address or fax number shown in the Instructions for Form 8857. 2009 tax forms 1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2009 tax forms 1040ez Do not file it with the employee assigned to examine your return. 2009 tax forms 1040ez Generally, the IRS has 10 years to collect an amount you owe. 2009 tax forms 1040ez This is the collection statute of limitations. 2009 tax forms 1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. 2009 tax forms 1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2009 tax forms 1040ez But interest and penalties continue to accrue. 2009 tax forms 1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2009 tax forms 1040ez This includes the time the Tax Court is considering your request. 2009 tax forms 1040ez After your case is resolved, the IRS can begin or resume collecting from you. 2009 tax forms 1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2009 tax forms 1040ez See Publication 594 for more information. 2009 tax forms 1040ez Injured spouse relief is different from innocent spouse relief. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2009 tax forms 1040ez 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). 2009 tax forms 1040ez You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2009 tax forms 1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2009 tax forms 1040ez Note. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez . 2009 tax forms 1040ez What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. 2009 tax forms 1040ez You must have filed a joint return which has an understated tax. 2009 tax forms 1040ez The understated tax must be due to erroneous items of your spouse (or former spouse). 2009 tax forms 1040ez 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. 2009 tax forms 1040ez Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 2009 tax forms 1040ez You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 2009 tax forms 1040ez For example, you reported total tax on your 2008 return of $2,500. 2009 tax forms 1040ez IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2009 tax forms 1040ez You have a $500 understated tax. 2009 tax forms 1040ez No. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2009 tax forms 1040ez 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). 2009 tax forms 1040ez The understated tax allocated to you is generally the amount you are responsible for. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez (Under this rule, you are no longer married if you are widowed. 2009 tax forms 1040ez ) 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. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2009 tax forms 1040ez The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2009 tax forms 1040ez 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). 2009 tax forms 1040ez Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2009 tax forms 1040ez Equitable relief is only available if you meet all of the following conditions. 2009 tax forms 1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2009 tax forms 1040ez You have an understated tax or underpaid tax. 2009 tax forms 1040ez See Note later. 2009 tax forms 1040ez You did not pay the tax. 2009 tax forms 1040ez However, see Refunds , earlier, for exceptions. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2009 tax forms 1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2009 tax forms 1040ez You did not file or fail to file your return with the intent to commit fraud. 2009 tax forms 1040ez The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2009 tax forms 1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2009 tax forms 1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2009 tax forms 1040ez Note. 2009 tax forms 1040ez Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2009 tax forms 1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2009 tax forms 1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2009 tax forms 1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2009 tax forms 1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez If you are requesting equitable relief, see Exception for equitable relief. 2009 tax forms 1040ez under How To Request Relief, earlier, for when to file Form 8857. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez Use the address or fax number shown in the Instructions for Form 8857. 2009 tax forms 1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2009 tax forms 1040ez Do not file it with the employee assigned to examine your return. 2009 tax forms 1040ez Generally, the IRS has 10 years to collect an amount you owe. 2009 tax forms 1040ez This is the collection statute of limitations. 2009 tax forms 1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. 2009 tax forms 1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2009 tax forms 1040ez But interest and penalties continue to accrue. 2009 tax forms 1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2009 tax forms 1040ez This includes the time the Tax Court is considering your request. 2009 tax forms 1040ez After your case is resolved, the IRS can begin or resume collecting from you. 2009 tax forms 1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2009 tax forms 1040ez See Publication 594 for more information. 2009 tax forms 1040ez Injured spouse relief is different from innocent spouse relief. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2009 tax forms 1040ez 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). 2009 tax forms 1040ez You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2009 tax forms 1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2009 tax forms 1040ez Note. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez . 2009 tax forms 1040ez 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. 2009 tax forms 1040ez You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 2009 tax forms 1040ez For example, you reported total tax on your 2008 return of $2,500. 2009 tax forms 1040ez IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2009 tax forms 1040ez You have a $500 understated tax. 2009 tax forms 1040ez No. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2009 tax forms 1040ez 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). 2009 tax forms 1040ez The understated tax allocated to you is generally the amount you are responsible for. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez (Under this rule, you are no longer married if you are widowed. 2009 tax forms 1040ez ) 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. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2009 tax forms 1040ez The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2009 tax forms 1040ez 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). 2009 tax forms 1040ez Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2009 tax forms 1040ez Equitable relief is only available if you meet all of the following conditions. 2009 tax forms 1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2009 tax forms 1040ez You have an understated tax or underpaid tax. 2009 tax forms 1040ez See Note later. 2009 tax forms 1040ez You did not pay the tax. 2009 tax forms 1040ez However, see Refunds , earlier, for exceptions. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2009 tax forms 1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2009 tax forms 1040ez You did not file or fail to file your return with the intent to commit fraud. 2009 tax forms 1040ez The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2009 tax forms 1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2009 tax forms 1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2009 tax forms 1040ez Note. 2009 tax forms 1040ez Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2009 tax forms 1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2009 tax forms 1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2009 tax forms 1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2009 tax forms 1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez If you are requesting equitable relief, see Exception for equitable relief. 2009 tax forms 1040ez under How To Request Relief, earlier, for when to file Form 8857. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez Use the address or fax number shown in the Instructions for Form 8857. 2009 tax forms 1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2009 tax forms 1040ez Do not file it with the employee assigned to examine your return. 2009 tax forms 1040ez Generally, the IRS has 10 years to collect an amount you owe. 2009 tax forms 1040ez This is the collection statute of limitations. 2009 tax forms 1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. 2009 tax forms 1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2009 tax forms 1040ez But interest and penalties continue to accrue. 2009 tax forms 1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2009 tax forms 1040ez This includes the time the Tax Court is considering your request. 2009 tax forms 1040ez After your case is resolved, the IRS can begin or resume collecting from you. 2009 tax forms 1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2009 tax forms 1040ez See Publication 594 for more information. 2009 tax forms 1040ez Injured spouse relief is different from innocent spouse relief. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2009 tax forms 1040ez 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). 2009 tax forms 1040ez You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2009 tax forms 1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2009 tax forms 1040ez Note. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez . 2009 tax forms 1040ez 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. 2009 tax forms 1040ez For example, you reported total tax on your 2008 return of $2,500. 2009 tax forms 1040ez IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2009 tax forms 1040ez You have a $500 understated tax. 2009 tax forms 1040ez No. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2009 tax forms 1040ez 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). 2009 tax forms 1040ez The understated tax allocated to you is generally the amount you are responsible for. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez (Under this rule, you are no longer married if you are widowed. 2009 tax forms 1040ez ) 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. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2009 tax forms 1040ez The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2009 tax forms 1040ez 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). 2009 tax forms 1040ez Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2009 tax forms 1040ez Equitable relief is only available if you meet all of the following conditions. 2009 tax forms 1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2009 tax forms 1040ez You have an understated tax or underpaid tax. 2009 tax forms 1040ez See Note later. 2009 tax forms 1040ez You did not pay the tax. 2009 tax forms 1040ez However, see Refunds , earlier, for exceptions. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2009 tax forms 1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2009 tax forms 1040ez You did not file or fail to file your return with the intent to commit fraud. 2009 tax forms 1040ez The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2009 tax forms 1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2009 tax forms 1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2009 tax forms 1040ez Note. 2009 tax forms 1040ez Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2009 tax forms 1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2009 tax forms 1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2009 tax forms 1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2009 tax forms 1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez If you are requesting equitable relief, see Exception for equitable relief. 2009 tax forms 1040ez under How To Request Relief, earlier, for when to file Form 8857. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez Use the address or fax number shown in the Instructions for Form 8857. 2009 tax forms 1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2009 tax forms 1040ez Do not file it with the employee assigned to examine your return. 2009 tax forms 1040ez Generally, the IRS has 10 years to collect an amount you owe. 2009 tax forms 1040ez This is the collection statute of limitations. 2009 tax forms 1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. 2009 tax forms 1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2009 tax forms 1040ez But interest and penalties continue to accrue. 2009 tax forms 1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2009 tax forms 1040ez This includes the time the Tax Court is considering your request. 2009 tax forms 1040ez After your case is resolved, the IRS can begin or resume collecting from you. 2009 tax forms 1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2009 tax forms 1040ez See Publication 594 for more information. 2009 tax forms 1040ez Injured spouse relief is different from innocent spouse relief. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2009 tax forms 1040ez 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). 2009 tax forms 1040ez You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2009 tax forms 1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2009 tax forms 1040ez Note. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez . 2009 tax forms 1040ez Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2009 tax forms 1040ez 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). 2009 tax forms 1040ez The understated tax allocated to you is generally the amount you are responsible for. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez (Under this rule, you are no longer married if you are widowed. 2009 tax forms 1040ez ) 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. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2009 tax forms 1040ez The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2009 tax forms 1040ez 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). 2009 tax forms 1040ez Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2009 tax forms 1040ez Equitable relief is only available if you meet all of the following conditions. 2009 tax forms 1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2009 tax forms 1040ez You have an understated tax or underpaid tax. 2009 tax forms 1040ez See Note later. 2009 tax forms 1040ez You did not pay the tax. 2009 tax forms 1040ez However, see Refunds , earlier, for exceptions. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2009 tax forms 1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2009 tax forms 1040ez You did not file or fail to file your return with the intent to commit fraud. 2009 tax forms 1040ez The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2009 tax forms 1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2009 tax forms 1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2009 tax forms 1040ez Note. 2009 tax forms 1040ez Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2009 tax forms 1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2009 tax forms 1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2009 tax forms 1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2009 tax forms 1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez If you are requesting equitable relief, see Exception for equitable relief. 2009 tax forms 1040ez under How To Request Relief, earlier, for when to file Form 8857. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez Use the address or fax number shown in the Instructions for Form 8857. 2009 tax forms 1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2009 tax forms 1040ez Do not file it with the employee assigned to examine your return. 2009 tax forms 1040ez Generally, the IRS has 10 years to collect an amount you owe. 2009 tax forms 1040ez This is the collection statute of limitations. 2009 tax forms 1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. 2009 tax forms 1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2009 tax forms 1040ez But interest and penalties continue to accrue. 2009 tax forms 1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2009 tax forms 1040ez This includes the time the Tax Court is considering your request. 2009 tax forms 1040ez After your case is resolved, the IRS can begin or resume collecting from you. 2009 tax forms 1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2009 tax forms 1040ez See Publication 594 for more information. 2009 tax forms 1040ez Injured spouse relief is different from innocent spouse relief. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2009 tax forms 1040ez 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). 2009 tax forms 1040ez You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2009 tax forms 1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2009 tax forms 1040ez Note. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez . 2009 tax forms 1040ez 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). 2009 tax forms 1040ez The understated tax allocated to you is generally the amount you are responsible for. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez (Under this rule, you are no longer married if you are widowed. 2009 tax forms 1040ez ) 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. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2009 tax forms 1040ez The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2009 tax forms 1040ez 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). 2009 tax forms 1040ez Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2009 tax forms 1040ez Equitable relief is only available if you meet all of the following conditions. 2009 tax forms 1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2009 tax forms 1040ez You have an understated tax or underpaid tax. 2009 tax forms 1040ez See Note later. 2009 tax forms 1040ez You did not pay the tax. 2009 tax forms 1040ez However, see Refunds , earlier, for exceptions. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2009 tax forms 1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2009 tax forms 1040ez You did not file or fail to file your return with the intent to commit fraud. 2009 tax forms 1040ez The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2009 tax forms 1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2009 tax forms 1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2009 tax forms 1040ez Note. 2009 tax forms 1040ez Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2009 tax forms 1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2009 tax forms 1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2009 tax forms 1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2009 tax forms 1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez If you are requesting equitable relief, see Exception for equitable relief. 2009 tax forms 1040ez under How To Request Relief, earlier, for when to file Form 8857. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez Use the address or fax number shown in the Instructions for Form 8857. 2009 tax forms 1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2009 tax forms 1040ez Do not file it with the employee assigned to examine your return. 2009 tax forms 1040ez Generally, the IRS has 10 years to collect an amount you owe. 2009 tax forms 1040ez This is the collection statute of limitations. 2009 tax forms 1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. 2009 tax forms 1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2009 tax forms 1040ez But interest and penalties continue to accrue. 2009 tax forms 1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2009 tax forms 1040ez This includes the time the Tax Court is considering your request. 2009 tax forms 1040ez After your case is resolved, the IRS can begin or resume collecting from you. 2009 tax forms 1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2009 tax forms 1040ez See Publication 594 for more information. 2009 tax forms 1040ez Injured spouse relief is different from innocent spouse relief. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2009 tax forms 1040ez 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). 2009 tax forms 1040ez You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2009 tax forms 1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2009 tax forms 1040ez Note. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez . 2009 tax forms 1040ez 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. 2009 tax forms 1040ez The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2009 tax forms 1040ez 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). 2009 tax forms 1040ez Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2009 tax forms 1040ez Equitable relief is only available if you meet all of the following conditions. 2009 tax forms 1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2009 tax forms 1040ez You have an understated tax or underpaid tax. 2009 tax forms 1040ez See Note later. 2009 tax forms 1040ez You did not pay the tax. 2009 tax forms 1040ez However, see Refunds , earlier, for exceptions. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2009 tax forms 1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2009 tax forms 1040ez You did not file or fail to file your return with the intent to commit fraud. 2009 tax forms 1040ez The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2009 tax forms 1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2009 tax forms 1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2009 tax forms 1040ez Note. 2009 tax forms 1040ez Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2009 tax forms 1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2009 tax forms 1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2009 tax forms 1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2009 tax forms 1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez If you are requesting equitable relief, see Exception for equitable relief. 2009 tax forms 1040ez under How To Request Relief, earlier, for when to file Form 8857. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez Use the address or fax number shown in the Instructions for Form 8857. 2009 tax forms 1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2009 tax forms 1040ez Do not file it with the employee assigned to examine your return. 2009 tax forms 1040ez Generally, the IRS has 10 years to collect an amount you owe. 2009 tax forms 1040ez This is the collection statute of limitations. 2009 tax forms 1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. 2009 tax forms 1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2009 tax forms 1040ez But interest and penalties continue to accrue. 2009 tax forms 1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2009 tax forms 1040ez This includes the time the Tax Court is considering your request. 2009 tax forms 1040ez After your case is resolved, the IRS can begin or resume collecting from you. 2009 tax forms 1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2009 tax forms 1040ez See Publication 594 for more information. 2009 tax forms 1040ez Injured spouse relief is different from innocent spouse relief. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2009 tax forms 1040ez 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). 2009 tax forms 1040ez You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2009 tax forms 1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2009 tax forms 1040ez Note. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez . 2009 tax forms 1040ez What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. 2009 tax forms 1040ez You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2009 tax forms 1040ez You have an understated tax or underpaid tax. 2009 tax forms 1040ez See Note later. 2009 tax forms 1040ez You did not pay the tax. 2009 tax forms 1040ez However, see Refunds , earlier, for exceptions. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2009 tax forms 1040ez Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2009 tax forms 1040ez You did not file or fail to file your return with the intent to commit fraud. 2009 tax forms 1040ez The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2009 tax forms 1040ez For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2009 tax forms 1040ez You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2009 tax forms 1040ez Note. 2009 tax forms 1040ez Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2009 tax forms 1040ez (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2009 tax forms 1040ez ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2009 tax forms 1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2009 tax forms 1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez If you are requesting equitable relief, see Exception for equitable relief. 2009 tax forms 1040ez under How To Request Relief, earlier, for when to file Form 8857. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez Use the address or fax number shown in the Instructions for Form 8857. 2009 tax forms 1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2009 tax forms 1040ez Do not file it with the employee assigned to examine your return. 2009 tax forms 1040ez Generally, the IRS has 10 years to collect an amount you owe. 2009 tax forms 1040ez This is the collection statute of limitations. 2009 tax forms 1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. 2009 tax forms 1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2009 tax forms 1040ez But interest and penalties continue to accrue. 2009 tax forms 1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2009 tax forms 1040ez This includes the time the Tax Court is considering your request. 2009 tax forms 1040ez After your case is resolved, the IRS can begin or resume collecting from you. 2009 tax forms 1040ez The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2009 tax forms 1040ez See Publication 594 for more information. 2009 tax forms 1040ez Injured spouse relief is different from innocent spouse relief. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2009 tax forms 1040ez 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). 2009 tax forms 1040ez You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2009 tax forms 1040ez You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2009 tax forms 1040ez Note. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez . 2009 tax forms 1040ez 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. 2009 tax forms 1040ez Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2009 tax forms 1040ez You must file an additional Form 8857 if you are requesting relief for more than three years. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez If you are requesting equitable relief, see Exception for equitable relief. 2009 tax forms 1040ez under How To Request Relief, earlier, for when to file Form 8857. 2009 tax forms 1040ez 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. 2009 tax forms 1040ez Use the address or fax number shown in the Instructions for Form 8857. 2009 tax forms 1040ez File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2009 tax forms 1040ez Do not file it with the employee assigned to examine your return. 2009 tax forms 1040ez Generally, the IRS has 10 years to collect an amount you owe. 2009 tax forms 1040ez This is the collection statute of limitations. 2009 tax forms 1040ez By law, the IRS is not allowed to collect from you after the 10-year period ends. 2009 tax forms 1040ez If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2009 tax forms 1040ez But interest and penalties continue to accrue. 2009 tax forms 1040ez Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2009 tax forms 1040ez This includes the time the Tax Court is considering your request. 2009 tax forms 1040ez After your case is resolved, the IRS can begin or
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The 2009 Tax Forms 1040ez

2009 tax forms 1040ez How To Get Tax Help Table of Contents You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. 2009 tax forms 1040ez By selecting the method that is best for you, you will have quick and easy access to tax help. 2009 tax forms 1040ez Contacting your Taxpayer Advocate. 2009 tax forms 1040ez   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. 2009 tax forms 1040ez   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. 2009 tax forms 1040ez While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. 2009 tax forms 1040ez   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. 2009 tax forms 1040ez Call the IRS at 1–800–829–1040. 2009 tax forms 1040ez Call, write, or fax the Taxpayer Advocate office in your area. 2009 tax forms 1040ez Call 1–800–829–4059 if you are a TTY/TDD user. 2009 tax forms 1040ez   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. 2009 tax forms 1040ez Free tax services. 2009 tax forms 1040ez   To find out what services are available, get Publication 910, Guide to Free Tax Services. 2009 tax forms 1040ez It contains a list of free tax publications and an index of tax topics. 2009 tax forms 1040ez It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. 2009 tax forms 1040ez Personal computer. 2009 tax forms 1040ez With your personal computer and modem, you can access the IRS on the Internet at www. 2009 tax forms 1040ez irs. 2009 tax forms 1040ez gov. 2009 tax forms 1040ez While visiting our web site, you can: Find answers to questions you may have. 2009 tax forms 1040ez Download forms and publications or search for forms and publications by topic or keyword. 2009 tax forms 1040ez View forms that may be filled in electronically, print the completed form, and then save the form for recordkeeping. 2009 tax forms 1040ez View Internal Revenue Bulletins published in the last few years. 2009 tax forms 1040ez Search regulations and the Internal Revenue Code. 2009 tax forms 1040ez Receive our electronic newsletters on hot tax issues and news. 2009 tax forms 1040ez Get information on starting and operating a small business. 2009 tax forms 1040ez You can also reach us with your computer using File Transfer Protocol at ftp. 2009 tax forms 1040ez irs. 2009 tax forms 1040ez gov. 2009 tax forms 1040ez TaxFax Service. 2009 tax forms 1040ez Using the phone attached to your fax machine, you can receive forms and instructions by calling 703–368–9694. 2009 tax forms 1040ez Follow the directions from the prompts. 2009 tax forms 1040ez When you order forms, enter the catalog number for the form you need. 2009 tax forms 1040ez The items you request will be faxed to you. 2009 tax forms 1040ez For help with transmission problems, call the FedWorld Help Desk at 703–487–4608. 2009 tax forms 1040ez Phone. 2009 tax forms 1040ez Many services are available by phone. 2009 tax forms 1040ez Ordering forms, instructions, and publications. 2009 tax forms 1040ez Call 1–800–829–3676 to order current and prior year forms, instructions, and publications. 2009 tax forms 1040ez Asking tax questions. 2009 tax forms 1040ez Call the IRS with your tax questions at 1–800–829–1040. 2009 tax forms 1040ez TTY/TDD equipment. 2009 tax forms 1040ez If you have access to TTY/TDD equipment, call 1–800–829–4059 to ask tax questions or to order forms and publications. 2009 tax forms 1040ez TeleTax topics. 2009 tax forms 1040ez Call 1–800–829–4477 to listen to pre-recorded messages covering various tax topics. 2009 tax forms 1040ez Evaluating the quality of our telephone services. 2009 tax forms 1040ez To ensure that IRS representatives give accurate, courteous, and professional answers, we evaluate the quality of our telephone services in several ways. 2009 tax forms 1040ez A second IRS representative sometimes monitors live telephone calls. 2009 tax forms 1040ez That person only evaluates the IRS assistor and does not keep a record of any taxpayer's name or tax identification number. 2009 tax forms 1040ez We sometimes record telephone calls to evaluate IRS assistors objectively. 2009 tax forms 1040ez We hold these recordings no longer than one week and use them only to measure the quality of assistance. 2009 tax forms 1040ez We value our customers' opinions. 2009 tax forms 1040ez Throughout this year, we will be surveying our customers for their opinions on our service. 2009 tax forms 1040ez Walk-in. 2009 tax forms 1040ez You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2009 tax forms 1040ez Some IRS offices, libraries, grocery stores, copy centers, city and county governments, credit unions, and office supply stores have an extensive collection of products available to print from a CD-ROM or photocopy from reproducible proofs. 2009 tax forms 1040ez Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 2009 tax forms 1040ez Mail. 2009 tax forms 1040ez You can send your order for forms, instructions, and publications to the Distribution Center nearest to you and receive a response within 10 workdays after your request is received. 2009 tax forms 1040ez Find the address that applies to your part of the country. 2009 tax forms 1040ez Western part of U. 2009 tax forms 1040ez S. 2009 tax forms 1040ez : Western Area Distribution Center Rancho Cordova, CA 95743–0001 Central part of U. 2009 tax forms 1040ez S. 2009 tax forms 1040ez : Central Area Distribution Center P. 2009 tax forms 1040ez O. 2009 tax forms 1040ez Box 8903 Bloomington, IL 61702–8903 Eastern part of U. 2009 tax forms 1040ez S. 2009 tax forms 1040ez and foreign addresses: Eastern Area Distribution Center P. 2009 tax forms 1040ez O. 2009 tax forms 1040ez Box 85074 Richmond, VA 23261–5074 CD-ROM. 2009 tax forms 1040ez You can order IRS Publication 1796, Federal Tax Products on CD-ROM, and obtain: Current tax forms, instructions, and publications. 2009 tax forms 1040ez Prior-year tax forms and instructions. 2009 tax forms 1040ez Popular tax forms that may be filled in electronically, printed out for submission, and saved for recordkeeping. 2009 tax forms 1040ez Internal Revenue Bulletins. 2009 tax forms 1040ez The CD-ROM can be purchased from National Technical Information Service (NTIS) by calling 1–877–233–6767 or on the Internet at www. 2009 tax forms 1040ez irs. 2009 tax forms 1040ez gov. 2009 tax forms 1040ez The first release is available in mid-December and the final release is available in late January. 2009 tax forms 1040ez IRS Publication 3207, Small Business Resource Guide, is an interactive CD-ROM that contains information important to small businesses. 2009 tax forms 1040ez It is available in mid-February. 2009 tax forms 1040ez You can get a free copy by calling 1–800–829–3676 or visiting the IRS web site at www. 2009 tax forms 1040ez irs. 2009 tax forms 1040ez gov. 2009 tax forms 1040ez Prev  Up  Next   Home   More Online Publications