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2012 Free Tax Return

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2012 Free Tax Return

2012 free tax return Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 2012 free tax return Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. 2012 free tax return . 2012 free tax return What is joint and several liability? . 2012 free tax return How can I get relief from joint and several liability? . 2012 free tax return What are the rules for innocent spouse relief? . 2012 free tax return What are erroneous items? . 2012 free tax return What is an understated tax? . 2012 free tax return Will I qualify for innocent spouse relief in any situation where there is an understated tax? . 2012 free tax return What are the rules for separation of liability relief? . 2012 free tax return Why would a request for separation of liability relief be denied? . 2012 free tax return What are the rules for equitable relief? . 2012 free tax return How do state community property laws affect my ability to qualify for relief? . 2012 free tax return How do I request relief? . 2012 free tax return When should I file Form 8857? . 2012 free tax return Where should I file Form 8857? . 2012 free tax return I am currently undergoing an examination of my return. 2012 free tax return How do I request innocent spouse relief? . 2012 free tax return What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . 2012 free tax return What is injured spouse relief? . 2012 free tax return 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. 2012 free tax return This is called joint and several liability. 2012 free tax return 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. 2012 free tax return 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. 2012 free tax return There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. 2012 free tax return ” Each type has different requirements. 2012 free tax return They are explained separately below. 2012 free tax return To qualify for innocent spouse relief, you must meet all of the following conditions. 2012 free tax return You must have filed a joint return which has an understated tax. 2012 free tax return The understated tax must be due to erroneous items of your spouse (or former spouse). 2012 free tax return 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. 2012 free tax return Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 2012 free tax return You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 2012 free tax return 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. 2012 free tax return You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 2012 free tax return For example, you reported total tax on your 2008 return of $2,500. 2012 free tax return IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2012 free tax return You have a $500 understated tax. 2012 free tax return No. 2012 free tax return 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. 2012 free tax return 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. 2012 free tax return You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2012 free tax return 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). 2012 free tax return The understated tax allocated to you is generally the amount you are responsible for. 2012 free tax return 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. 2012 free tax return 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. 2012 free tax return (Under this rule, you are no longer married if you are widowed. 2012 free tax return ) 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. 2012 free tax return 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. 2012 free tax return Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2012 free tax return The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2012 free tax return 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). 2012 free tax return Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2012 free tax return Equitable relief is only available if you meet all of the following conditions. 2012 free tax return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2012 free tax return You have an understated tax or underpaid tax. 2012 free tax return See Note later. 2012 free tax return You did not pay the tax. 2012 free tax return However, see Refunds , earlier, for exceptions. 2012 free tax return 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. 2012 free tax return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2012 free tax return Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2012 free tax return You did not file or fail to file your return with the intent to commit fraud. 2012 free tax return The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2012 free tax return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2012 free tax return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2012 free tax return Note. 2012 free tax return Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2012 free tax return (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2012 free tax return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2012 free tax return Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2012 free tax return 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. 2012 free tax return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2012 free tax return You must file an additional Form 8857 if you are requesting relief for more than three years. 2012 free tax return 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. 2012 free tax return If you are requesting equitable relief, see Exception for equitable relief. 2012 free tax return under How To Request Relief, earlier, for when to file Form 8857. 2012 free tax return 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. 2012 free tax return Use the address or fax number shown in the Instructions for Form 8857. 2012 free tax return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2012 free tax return Do not file it with the employee assigned to examine your return. 2012 free tax return Generally, the IRS has 10 years to collect an amount you owe. 2012 free tax return This is the collection statute of limitations. 2012 free tax return By law, the IRS is not allowed to collect from you after the 10-year period ends. 2012 free tax return If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2012 free tax return But interest and penalties continue to accrue. 2012 free tax return Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2012 free tax return This includes the time the Tax Court is considering your request. 2012 free tax return After your case is resolved, the IRS can begin or resume collecting from you. 2012 free tax return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2012 free tax return See Publication 594 for more information. 2012 free tax return Injured spouse relief is different from innocent spouse relief. 2012 free tax return 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. 2012 free tax return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2012 free tax return 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). 2012 free tax return You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2012 free tax return You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2012 free tax return Note. 2012 free tax return 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. 2012 free tax return . 2012 free tax return 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. 2012 free tax return ” Each type has different requirements. 2012 free tax return They are explained separately below. 2012 free tax return To qualify for innocent spouse relief, you must meet all of the following conditions. 2012 free tax return You must have filed a joint return which has an understated tax. 2012 free tax return The understated tax must be due to erroneous items of your spouse (or former spouse). 2012 free tax return 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. 2012 free tax return Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 2012 free tax return You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 2012 free tax return 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. 2012 free tax return You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 2012 free tax return For example, you reported total tax on your 2008 return of $2,500. 2012 free tax return IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2012 free tax return You have a $500 understated tax. 2012 free tax return No. 2012 free tax return 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. 2012 free tax return 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. 2012 free tax return You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2012 free tax return 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). 2012 free tax return The understated tax allocated to you is generally the amount you are responsible for. 2012 free tax return 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. 2012 free tax return 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. 2012 free tax return (Under this rule, you are no longer married if you are widowed. 2012 free tax return ) 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. 2012 free tax return 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. 2012 free tax return Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2012 free tax return The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2012 free tax return 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). 2012 free tax return Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2012 free tax return Equitable relief is only available if you meet all of the following conditions. 2012 free tax return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2012 free tax return You have an understated tax or underpaid tax. 2012 free tax return See Note later. 2012 free tax return You did not pay the tax. 2012 free tax return However, see Refunds , earlier, for exceptions. 2012 free tax return 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. 2012 free tax return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2012 free tax return Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2012 free tax return You did not file or fail to file your return with the intent to commit fraud. 2012 free tax return The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2012 free tax return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2012 free tax return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2012 free tax return Note. 2012 free tax return Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2012 free tax return (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2012 free tax return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2012 free tax return Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2012 free tax return 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. 2012 free tax return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2012 free tax return You must file an additional Form 8857 if you are requesting relief for more than three years. 2012 free tax return 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. 2012 free tax return If you are requesting equitable relief, see Exception for equitable relief. 2012 free tax return under How To Request Relief, earlier, for when to file Form 8857. 2012 free tax return 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. 2012 free tax return Use the address or fax number shown in the Instructions for Form 8857. 2012 free tax return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2012 free tax return Do not file it with the employee assigned to examine your return. 2012 free tax return Generally, the IRS has 10 years to collect an amount you owe. 2012 free tax return This is the collection statute of limitations. 2012 free tax return By law, the IRS is not allowed to collect from you after the 10-year period ends. 2012 free tax return If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2012 free tax return But interest and penalties continue to accrue. 2012 free tax return Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2012 free tax return This includes the time the Tax Court is considering your request. 2012 free tax return After your case is resolved, the IRS can begin or resume collecting from you. 2012 free tax return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2012 free tax return See Publication 594 for more information. 2012 free tax return Injured spouse relief is different from innocent spouse relief. 2012 free tax return 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. 2012 free tax return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2012 free tax return 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). 2012 free tax return You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2012 free tax return You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2012 free tax return Note. 2012 free tax return 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. 2012 free tax return . 2012 free tax return What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. 2012 free tax return You must have filed a joint return which has an understated tax. 2012 free tax return The understated tax must be due to erroneous items of your spouse (or former spouse). 2012 free tax return 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. 2012 free tax return Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. 2012 free tax return You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. 2012 free tax return 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. 2012 free tax return You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 2012 free tax return For example, you reported total tax on your 2008 return of $2,500. 2012 free tax return IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2012 free tax return You have a $500 understated tax. 2012 free tax return No. 2012 free tax return 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. 2012 free tax return 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. 2012 free tax return You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2012 free tax return 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). 2012 free tax return The understated tax allocated to you is generally the amount you are responsible for. 2012 free tax return 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. 2012 free tax return 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. 2012 free tax return (Under this rule, you are no longer married if you are widowed. 2012 free tax return ) 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. 2012 free tax return 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. 2012 free tax return Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2012 free tax return The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2012 free tax return 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). 2012 free tax return Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2012 free tax return Equitable relief is only available if you meet all of the following conditions. 2012 free tax return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2012 free tax return You have an understated tax or underpaid tax. 2012 free tax return See Note later. 2012 free tax return You did not pay the tax. 2012 free tax return However, see Refunds , earlier, for exceptions. 2012 free tax return 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. 2012 free tax return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2012 free tax return Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2012 free tax return You did not file or fail to file your return with the intent to commit fraud. 2012 free tax return The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2012 free tax return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2012 free tax return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2012 free tax return Note. 2012 free tax return Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2012 free tax return (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2012 free tax return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2012 free tax return Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2012 free tax return 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. 2012 free tax return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2012 free tax return You must file an additional Form 8857 if you are requesting relief for more than three years. 2012 free tax return 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. 2012 free tax return If you are requesting equitable relief, see Exception for equitable relief. 2012 free tax return under How To Request Relief, earlier, for when to file Form 8857. 2012 free tax return 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. 2012 free tax return Use the address or fax number shown in the Instructions for Form 8857. 2012 free tax return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2012 free tax return Do not file it with the employee assigned to examine your return. 2012 free tax return Generally, the IRS has 10 years to collect an amount you owe. 2012 free tax return This is the collection statute of limitations. 2012 free tax return By law, the IRS is not allowed to collect from you after the 10-year period ends. 2012 free tax return If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2012 free tax return But interest and penalties continue to accrue. 2012 free tax return Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2012 free tax return This includes the time the Tax Court is considering your request. 2012 free tax return After your case is resolved, the IRS can begin or resume collecting from you. 2012 free tax return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2012 free tax return See Publication 594 for more information. 2012 free tax return Injured spouse relief is different from innocent spouse relief. 2012 free tax return 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. 2012 free tax return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2012 free tax return 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). 2012 free tax return You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2012 free tax return You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2012 free tax return Note. 2012 free tax return 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. 2012 free tax return . 2012 free tax return 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. 2012 free tax return You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. 2012 free tax return For example, you reported total tax on your 2008 return of $2,500. 2012 free tax return IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2012 free tax return You have a $500 understated tax. 2012 free tax return No. 2012 free tax return 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. 2012 free tax return 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. 2012 free tax return You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2012 free tax return 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). 2012 free tax return The understated tax allocated to you is generally the amount you are responsible for. 2012 free tax return 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. 2012 free tax return 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. 2012 free tax return (Under this rule, you are no longer married if you are widowed. 2012 free tax return ) 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. 2012 free tax return 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. 2012 free tax return Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2012 free tax return The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2012 free tax return 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). 2012 free tax return Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2012 free tax return Equitable relief is only available if you meet all of the following conditions. 2012 free tax return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2012 free tax return You have an understated tax or underpaid tax. 2012 free tax return See Note later. 2012 free tax return You did not pay the tax. 2012 free tax return However, see Refunds , earlier, for exceptions. 2012 free tax return 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. 2012 free tax return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2012 free tax return Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2012 free tax return You did not file or fail to file your return with the intent to commit fraud. 2012 free tax return The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2012 free tax return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2012 free tax return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2012 free tax return Note. 2012 free tax return Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2012 free tax return (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2012 free tax return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2012 free tax return Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2012 free tax return 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. 2012 free tax return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2012 free tax return You must file an additional Form 8857 if you are requesting relief for more than three years. 2012 free tax return 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. 2012 free tax return If you are requesting equitable relief, see Exception for equitable relief. 2012 free tax return under How To Request Relief, earlier, for when to file Form 8857. 2012 free tax return 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. 2012 free tax return Use the address or fax number shown in the Instructions for Form 8857. 2012 free tax return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2012 free tax return Do not file it with the employee assigned to examine your return. 2012 free tax return Generally, the IRS has 10 years to collect an amount you owe. 2012 free tax return This is the collection statute of limitations. 2012 free tax return By law, the IRS is not allowed to collect from you after the 10-year period ends. 2012 free tax return If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2012 free tax return But interest and penalties continue to accrue. 2012 free tax return Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2012 free tax return This includes the time the Tax Court is considering your request. 2012 free tax return After your case is resolved, the IRS can begin or resume collecting from you. 2012 free tax return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2012 free tax return See Publication 594 for more information. 2012 free tax return Injured spouse relief is different from innocent spouse relief. 2012 free tax return 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. 2012 free tax return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2012 free tax return 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). 2012 free tax return You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2012 free tax return You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2012 free tax return Note. 2012 free tax return 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. 2012 free tax return . 2012 free tax return 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. 2012 free tax return For example, you reported total tax on your 2008 return of $2,500. 2012 free tax return IRS determined in an audit of your 2008 return that the total tax should be $3,000. 2012 free tax return You have a $500 understated tax. 2012 free tax return No. 2012 free tax return 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. 2012 free tax return 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. 2012 free tax return You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2012 free tax return 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). 2012 free tax return The understated tax allocated to you is generally the amount you are responsible for. 2012 free tax return 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. 2012 free tax return 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. 2012 free tax return (Under this rule, you are no longer married if you are widowed. 2012 free tax return ) 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. 2012 free tax return 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. 2012 free tax return Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2012 free tax return The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2012 free tax return 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). 2012 free tax return Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2012 free tax return Equitable relief is only available if you meet all of the following conditions. 2012 free tax return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2012 free tax return You have an understated tax or underpaid tax. 2012 free tax return See Note later. 2012 free tax return You did not pay the tax. 2012 free tax return However, see Refunds , earlier, for exceptions. 2012 free tax return 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. 2012 free tax return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2012 free tax return Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2012 free tax return You did not file or fail to file your return with the intent to commit fraud. 2012 free tax return The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2012 free tax return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2012 free tax return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2012 free tax return Note. 2012 free tax return Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2012 free tax return (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2012 free tax return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2012 free tax return Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2012 free tax return 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. 2012 free tax return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2012 free tax return You must file an additional Form 8857 if you are requesting relief for more than three years. 2012 free tax return 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. 2012 free tax return If you are requesting equitable relief, see Exception for equitable relief. 2012 free tax return under How To Request Relief, earlier, for when to file Form 8857. 2012 free tax return 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. 2012 free tax return Use the address or fax number shown in the Instructions for Form 8857. 2012 free tax return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2012 free tax return Do not file it with the employee assigned to examine your return. 2012 free tax return Generally, the IRS has 10 years to collect an amount you owe. 2012 free tax return This is the collection statute of limitations. 2012 free tax return By law, the IRS is not allowed to collect from you after the 10-year period ends. 2012 free tax return If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2012 free tax return But interest and penalties continue to accrue. 2012 free tax return Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2012 free tax return This includes the time the Tax Court is considering your request. 2012 free tax return After your case is resolved, the IRS can begin or resume collecting from you. 2012 free tax return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2012 free tax return See Publication 594 for more information. 2012 free tax return Injured spouse relief is different from innocent spouse relief. 2012 free tax return 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. 2012 free tax return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2012 free tax return 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). 2012 free tax return You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2012 free tax return You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2012 free tax return Note. 2012 free tax return 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. 2012 free tax return . 2012 free tax return Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. 2012 free tax return 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. 2012 free tax return 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. 2012 free tax return You are not eligible for innocent spouse relief because you have knowledge of the understated tax. 2012 free tax return 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). 2012 free tax return The understated tax allocated to you is generally the amount you are responsible for. 2012 free tax return 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. 2012 free tax return 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. 2012 free tax return (Under this rule, you are no longer married if you are widowed. 2012 free tax return ) 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. 2012 free tax return 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. 2012 free tax return Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2012 free tax return The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2012 free tax return 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). 2012 free tax return Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2012 free tax return Equitable relief is only available if you meet all of the following conditions. 2012 free tax return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2012 free tax return You have an understated tax or underpaid tax. 2012 free tax return See Note later. 2012 free tax return You did not pay the tax. 2012 free tax return However, see Refunds , earlier, for exceptions. 2012 free tax return 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. 2012 free tax return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2012 free tax return Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2012 free tax return You did not file or fail to file your return with the intent to commit fraud. 2012 free tax return The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2012 free tax return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2012 free tax return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2012 free tax return Note. 2012 free tax return Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2012 free tax return (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2012 free tax return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2012 free tax return Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2012 free tax return 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. 2012 free tax return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2012 free tax return You must file an additional Form 8857 if you are requesting relief for more than three years. 2012 free tax return 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. 2012 free tax return If you are requesting equitable relief, see Exception for equitable relief. 2012 free tax return under How To Request Relief, earlier, for when to file Form 8857. 2012 free tax return 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. 2012 free tax return Use the address or fax number shown in the Instructions for Form 8857. 2012 free tax return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2012 free tax return Do not file it with the employee assigned to examine your return. 2012 free tax return Generally, the IRS has 10 years to collect an amount you owe. 2012 free tax return This is the collection statute of limitations. 2012 free tax return By law, the IRS is not allowed to collect from you after the 10-year period ends. 2012 free tax return If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2012 free tax return But interest and penalties continue to accrue. 2012 free tax return Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2012 free tax return This includes the time the Tax Court is considering your request. 2012 free tax return After your case is resolved, the IRS can begin or resume collecting from you. 2012 free tax return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2012 free tax return See Publication 594 for more information. 2012 free tax return Injured spouse relief is different from innocent spouse relief. 2012 free tax return 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. 2012 free tax return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2012 free tax return 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). 2012 free tax return You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2012 free tax return You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2012 free tax return Note. 2012 free tax return 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. 2012 free tax return . 2012 free tax return 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). 2012 free tax return The understated tax allocated to you is generally the amount you are responsible for. 2012 free tax return 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. 2012 free tax return 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. 2012 free tax return (Under this rule, you are no longer married if you are widowed. 2012 free tax return ) 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. 2012 free tax return 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. 2012 free tax return Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. 2012 free tax return The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2012 free tax return 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). 2012 free tax return Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2012 free tax return Equitable relief is only available if you meet all of the following conditions. 2012 free tax return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2012 free tax return You have an understated tax or underpaid tax. 2012 free tax return See Note later. 2012 free tax return You did not pay the tax. 2012 free tax return However, see Refunds , earlier, for exceptions. 2012 free tax return 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. 2012 free tax return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2012 free tax return Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2012 free tax return You did not file or fail to file your return with the intent to commit fraud. 2012 free tax return The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2012 free tax return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2012 free tax return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2012 free tax return Note. 2012 free tax return Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2012 free tax return (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2012 free tax return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2012 free tax return Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2012 free tax return 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. 2012 free tax return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2012 free tax return You must file an additional Form 8857 if you are requesting relief for more than three years. 2012 free tax return 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. 2012 free tax return If you are requesting equitable relief, see Exception for equitable relief. 2012 free tax return under How To Request Relief, earlier, for when to file Form 8857. 2012 free tax return 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. 2012 free tax return Use the address or fax number shown in the Instructions for Form 8857. 2012 free tax return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2012 free tax return Do not file it with the employee assigned to examine your return. 2012 free tax return Generally, the IRS has 10 years to collect an amount you owe. 2012 free tax return This is the collection statute of limitations. 2012 free tax return By law, the IRS is not allowed to collect from you after the 10-year period ends. 2012 free tax return If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2012 free tax return But interest and penalties continue to accrue. 2012 free tax return Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2012 free tax return This includes the time the Tax Court is considering your request. 2012 free tax return After your case is resolved, the IRS can begin or resume collecting from you. 2012 free tax return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2012 free tax return See Publication 594 for more information. 2012 free tax return Injured spouse relief is different from innocent spouse relief. 2012 free tax return 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. 2012 free tax return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2012 free tax return 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). 2012 free tax return You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2012 free tax return You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2012 free tax return Note. 2012 free tax return 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. 2012 free tax return . 2012 free tax return 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. 2012 free tax return The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 2012 free tax return 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). 2012 free tax return Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 2012 free tax return Equitable relief is only available if you meet all of the following conditions. 2012 free tax return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2012 free tax return You have an understated tax or underpaid tax. 2012 free tax return See Note later. 2012 free tax return You did not pay the tax. 2012 free tax return However, see Refunds , earlier, for exceptions. 2012 free tax return 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. 2012 free tax return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2012 free tax return Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2012 free tax return You did not file or fail to file your return with the intent to commit fraud. 2012 free tax return The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2012 free tax return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2012 free tax return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2012 free tax return Note. 2012 free tax return Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2012 free tax return (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2012 free tax return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2012 free tax return Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2012 free tax return 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. 2012 free tax return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2012 free tax return You must file an additional Form 8857 if you are requesting relief for more than three years. 2012 free tax return 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. 2012 free tax return If you are requesting equitable relief, see Exception for equitable relief. 2012 free tax return under How To Request Relief, earlier, for when to file Form 8857. 2012 free tax return 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. 2012 free tax return Use the address or fax number shown in the Instructions for Form 8857. 2012 free tax return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2012 free tax return Do not file it with the employee assigned to examine your return. 2012 free tax return Generally, the IRS has 10 years to collect an amount you owe. 2012 free tax return This is the collection statute of limitations. 2012 free tax return By law, the IRS is not allowed to collect from you after the 10-year period ends. 2012 free tax return If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2012 free tax return But interest and penalties continue to accrue. 2012 free tax return Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2012 free tax return This includes the time the Tax Court is considering your request. 2012 free tax return After your case is resolved, the IRS can begin or resume collecting from you. 2012 free tax return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2012 free tax return See Publication 594 for more information. 2012 free tax return Injured spouse relief is different from innocent spouse relief. 2012 free tax return 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. 2012 free tax return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2012 free tax return 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). 2012 free tax return You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2012 free tax return You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2012 free tax return Note. 2012 free tax return 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. 2012 free tax return . 2012 free tax return What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. 2012 free tax return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 2012 free tax return You have an understated tax or underpaid tax. 2012 free tax return See Note later. 2012 free tax return You did not pay the tax. 2012 free tax return However, see Refunds , earlier, for exceptions. 2012 free tax return 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. 2012 free tax return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 2012 free tax return Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 2012 free tax return You did not file or fail to file your return with the intent to commit fraud. 2012 free tax return The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. 2012 free tax return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. 2012 free tax return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. 2012 free tax return Note. 2012 free tax return Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. 2012 free tax return (An underpaid tax is tax that is properly shown on the return, but has not been paid. 2012 free tax return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2012 free tax return Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2012 free tax return 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. 2012 free tax return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2012 free tax return You must file an additional Form 8857 if you are requesting relief for more than three years. 2012 free tax return 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. 2012 free tax return If you are requesting equitable relief, see Exception for equitable relief. 2012 free tax return under How To Request Relief, earlier, for when to file Form 8857. 2012 free tax return 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. 2012 free tax return Use the address or fax number shown in the Instructions for Form 8857. 2012 free tax return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2012 free tax return Do not file it with the employee assigned to examine your return. 2012 free tax return Generally, the IRS has 10 years to collect an amount you owe. 2012 free tax return This is the collection statute of limitations. 2012 free tax return By law, the IRS is not allowed to collect from you after the 10-year period ends. 2012 free tax return If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2012 free tax return But interest and penalties continue to accrue. 2012 free tax return Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2012 free tax return This includes the time the Tax Court is considering your request. 2012 free tax return After your case is resolved, the IRS can begin or resume collecting from you. 2012 free tax return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. 2012 free tax return See Publication 594 for more information. 2012 free tax return Injured spouse relief is different from innocent spouse relief. 2012 free tax return 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. 2012 free tax return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. 2012 free tax return 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). 2012 free tax return You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. 2012 free tax return You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. 2012 free tax return Note. 2012 free tax return 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. 2012 free tax return . 2012 free tax return 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. 2012 free tax return Generally, community property laws require you to allocate community income and expenses equally between both spouses. 2012 free tax return 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. 2012 free tax return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. 2012 free tax return You must file an additional Form 8857 if you are requesting relief for more than three years. 2012 free tax return 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. 2012 free tax return If you are requesting equitable relief, see Exception for equitable relief. 2012 free tax return under How To Request Relief, earlier, for when to file Form 8857. 2012 free tax return 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. 2012 free tax return Use the address or fax number shown in the Instructions for Form 8857. 2012 free tax return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. 2012 free tax return Do not file it with the employee assigned to examine your return. 2012 free tax return Generally, the IRS has 10 years to collect an amount you owe. 2012 free tax return This is the collection statute of limitations. 2012 free tax return By law, the IRS is not allowed to collect from you after the 10-year period ends. 2012 free tax return If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. 2012 free tax return But interest and penalties continue to accrue. 2012 free tax return Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. 2012 free tax return This includes the time the Tax Court is considering your request. 2012 free tax return After your case is resolved, the IRS can begin or
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The 2012 Free Tax Return

2012 free tax return 10. 2012 free tax return   Employees of Foreign Governments and International Organizations Table of Contents Exemption Under Tax Treaty Exemption Under U. 2012 free tax return S. 2012 free tax return Tax LawCertification. 2012 free tax return Employees of foreign governments (including foreign municipalities) have two ways to get exemption of their governmental wages from U. 2012 free tax return S. 2012 free tax return income tax: By a provision in a tax treaty or consular convention between the United States and their country, or By meeting the requirements of U. 2012 free tax return S. 2012 free tax return tax law. 2012 free tax return Employees of international organizations can exempt their wages either by a provision, if one exists, in the international agreement creating the international organization, or by meeting the requirements of U. 2012 free tax return S. 2012 free tax return tax law. 2012 free tax return The exemption discussed in this chapter applies only to pay received for services performed for a foreign government or international organization. 2012 free tax return Other U. 2012 free tax return S. 2012 free tax return income received by persons who qualify for this exemption may be fully taxable or given favorable treatment under an applicable tax treaty provision. 2012 free tax return The proper treatment of this kind of income (interest, dividends, etc. 2012 free tax return ) is discussed earlier in this publication. 2012 free tax return Exemption Under Tax Treaty If you are from a country that has a tax treaty with the United States, you should first look at the treaty to see if there is a provision that exempts your income. 2012 free tax return The income of U. 2012 free tax return S. 2012 free tax return citizens and resident aliens working for foreign governments usually is not exempt. 2012 free tax return However, in a few instances, the income of a U. 2012 free tax return S. 2012 free tax return citizen with dual citizenship may qualify. 2012 free tax return Often the exemption is limited to the income of persons who also are nationals of the foreign country involved. 2012 free tax return Exemption Under U. 2012 free tax return S. 2012 free tax return Tax Law Employees of foreign governments who do not qualify under a tax treaty provision and employees of international organizations may qualify for exemption by meeting the following requirements of U. 2012 free tax return S. 2012 free tax return tax law. 2012 free tax return The exemption under U. 2012 free tax return S. 2012 free tax return tax law applies only to current employees and not to former employees. 2012 free tax return Pensions received by former employees living in the United States do not qualify for the exemption discussed here. 2012 free tax return Employees of foreign governments. 2012 free tax return   If you are not a U. 2012 free tax return S. 2012 free tax return citizen, or if you are a U. 2012 free tax return S. 2012 free tax return citizen but also a citizen of the Philippines, and you work for a foreign government in the United States, your foreign government salary is exempt from U. 2012 free tax return S. 2012 free tax return tax if you perform services similar to those performed by U. 2012 free tax return S. 2012 free tax return government employees in that foreign country and that foreign government grants an equivalent exemption to U. 2012 free tax return S. 2012 free tax return government employees. 2012 free tax return Certification. 2012 free tax return   To qualify for the exemption under U. 2012 free tax return S. 2012 free tax return tax law, either the Department of State must certify that you perform services similar to those performed by employees of the government of the United States in foreign countries and that your foreign government employer grants an equivalent exemption to U. 2012 free tax return S. 2012 free tax return government employees performing similar services in its country or you must establish those facts. 2012 free tax return However, see Aliens who keep immigrant status , later, for a special rule that may affect your qualifying for this exemption. 2012 free tax return Employees of international organizations. 2012 free tax return   If you work for an international organization in the United States and you are not a U. 2012 free tax return S. 2012 free tax return citizen (or you are a U. 2012 free tax return S. 2012 free tax return citizen but are also a citizen of the Philippines), your salary from that organization is exempt from U. 2012 free tax return S. 2012 free tax return tax. 2012 free tax return However, see Aliens who keep immigrant status , later, for a special rule that may affect your qualifying for this exemption. 2012 free tax return   An international organization is an organization designated by the President of the United States through Executive Order to qualify for the privileges, exemptions, and immunities provided in the International Organizations Immunities Act. 2012 free tax return   You should find out if you have been made known to, and have been accepted by, the Secretary of State as an officer or an employee of that organization, or if you have been designated by the Secretary of State, before formal notification and acceptance, as a prospective officer or employee. 2012 free tax return   If you are claiming exemption, you should know the number of the Executive Order covering the international organization and should have some written evidence of your acceptance or designation by the Secretary of State. 2012 free tax return   The exemption is denied when, because the Secretary of State determines your presence in the United States is no longer desirable, you leave the United States (or after a reasonable time allowed for leaving the United States). 2012 free tax return The exemption is also denied when a foreign country does not allow similar exemptions to U. 2012 free tax return S. 2012 free tax return citizens. 2012 free tax return Then the Secretary of State can withdraw the privileges, exemptions, and immunities from the nationals of that foreign country. 2012 free tax return Aliens who keep immigrant status. 2012 free tax return   If you file the waiver provided by section 247(b) of the Immigration and Nationality Act (USCIS Form I-508) to keep your immigrant status (green card), you no longer qualify for the exemption from U. 2012 free tax return S. 2012 free tax return tax under U. 2012 free tax return S. 2012 free tax return tax law from the date of filing the waiver with the Attorney General. 2012 free tax return   However, you do not lose the exemption if you file the waiver, and meet either of the following conditions. 2012 free tax return You are exempt from U. 2012 free tax return S. 2012 free tax return tax under an income tax treaty, consular agreement, or international agreement between the United States and your foreign government employer. 2012 free tax return You work for an international organization and the international organization agreement creating the international organization provides that alien employees are exempt from U. 2012 free tax return S. 2012 free tax return income tax. 2012 free tax return Two international organizations that have such a provision are the International Monetary Fund (IMF) and the International Bank for Reconstruction and Development (World Bank). 2012 free tax return . 2012 free tax return   For more information about a specific foreign country or international organization, send an email to embassy@irs. 2012 free tax return gov. 2012 free tax return Prev  Up  Next   Home   More Online Publications