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Amending A Tax Return

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Amending A Tax Return

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

Amending a tax return Index A Accrual foreign taxes, adjustments, You may have to post a bond. Amending a tax return Accrual method of accounting, Accrual method of accounting. Amending a tax return Allocation Carryback/carryover between spouses, Allocations Between Spouses Foreign losses, Foreign Losses Foreign taxes, Allocation of Foreign Taxes U. Amending a tax return S. Amending a tax return losses, U. Amending a tax return S. Amending a tax return Losses Alternative minimum tax, Reminders Amended return, Claim for Refund American Samoa, resident of, Possession Exclusion Assistance (see Tax help) B Bankruptcy, effect of, Effect of bankruptcy or insolvency. Amending a tax return Beneficiary, Partner or S corporation shareholder. Amending a tax return Bond, income tax, You may have to post a bond. Amending a tax return Boycotting countries, Taxes From International Boycott Operations C Capital gains and losses, Capital Gains and Losses Carryback and carryover, Carrybacks and carryovers. Amending a tax return Allocations between spouses, Allocations Between Spouses Claim for refund, Time Limit on Tax Assessment Joint return, Married Couples Joint return–deduction year, Joint Return Filed in a Deduction Year Taxes all credited or deducted, Claim for Refund Time limit on tax assessment, Time Limit on Tax Assessment Choice to take credit or deduction Changing your choice, Making or Changing Your Choice Choice applied to all qualified foreign taxes, Choice Applies to All Qualified Foreign Taxes Claim for refund, Claim for Refund Classes of gross income, Classes of gross income. Amending a tax return Compensation for labor or personal services, Determining the Source of Compensation for Labor or Personal Services Geographical basis, Geographical basis. Amending a tax return Comprehensive example, Comprehensive Example — Filled-In Form 1116 Controlled foreign corporation shareholder, Controlled foreign corporation shareholder. Amending a tax return , Income from controlled foreign corporations. Amending a tax return Covered asset acquisition, Covered Asset Acquisition Credit How to claim, How To Claim the Credit How to figure, How To Figure the Credit Limit on, Limit on the Credit Credit for taxes paid or accrued, Credit for Taxes Paid or Accrued D Deduction for foreign taxes that are not income taxes, Foreign taxes that are not income taxes. Amending a tax return Distributions Lump-sum, Lump-Sum Distribution Dividends Taxes on, Taxes Imposed on Certain Dividends Dual-capacity taxpayers, Dual-capacity taxpayers. Amending a tax return E Economic benefits, Specific economic benefit. Amending a tax return Examples Comprehensive, Comprehensive Example — Filled-In Form 1116 Simple, Simple Example — Filled-In Form 1116 Excess limit, Carryback and Carryover Exchange rates, Foreign Currency and Exchange Rates Excluded income Foreign earned, Foreign Earned Income and Housing Exclusions Taxes on, Taxes on Excluded Income Exemption from foreign tax credit limit, Exemption from foreign tax credit limit. Amending a tax return Export financing interest, Export financing interest. Amending a tax return Extraterritorial income, Extraterritorial Income Exclusion F Financial services income, Financial services income. Amending a tax return Foreign corporation–U. Amending a tax return S. Amending a tax return shareholders, filing requirements, Taxes of U. Amending a tax return S. Amending a tax return Persons Controlling Foreign Corporations and Partnerships Foreign country, Foreign country. Amending a tax return Foreign currency and exchange rates, Foreign Currency and Exchange Rates Foreign income, translating, Translating foreign currency into U. Amending a tax return S. Amending a tax return dollars. Amending a tax return Foreign losses Allocation of, Foreign Losses Recapture of, Recapture of Prior Year Overall Foreign Loss Accounts Foreign mineral income, taxes on, Taxes on Foreign Mineral Income Foreign oil and gas extraction income, taxes on, Taxes on Combined Foreign Oil and Gas Income Foreign partnerships–U. Amending a tax return S. Amending a tax return partners, filing requirement, Taxes of U. Amending a tax return S. Amending a tax return Persons Controlling Foreign Corporations and Partnerships Foreign tax refund, Foreign tax refund. Amending a tax return , Foreign tax refund. Amending a tax return Foreign tax(es) Allocation to income categories, Allocation of Foreign Taxes For which you cannot take a credit, Foreign Taxes for Which You Cannot Take a Credit Imposed on foreign refund, Foreign tax imposed on foreign refund. Amending a tax return Qualifying for credit, What Foreign Taxes Qualify for the Credit? Redetermination, Foreign Tax Redetermination Refund, Foreign tax imposed on foreign refund. Amending a tax return Form 1040X, Claim for Refund 1116, Form 1116, Simple Example — Filled-In Form 1116, Comprehensive Example — Filled-In Form 1116 5471, Taxes of U. Amending a tax return S. Amending a tax return Persons Controlling Foreign Corporations and Partnerships 5713, Form 5713 required. Amending a tax return 8833, Report required. Amending a tax return 8865, Taxes of U. Amending a tax return S. Amending a tax return Persons Controlling Foreign Corporations and Partnerships 8873, Extraterritorial Income Exclusion Free tax services, Free help with your tax return. Amending a tax return Functional currency, Translating foreign currency into U. Amending a tax return S. Amending a tax return dollars. Amending a tax return G General category income, separate limit, General Category Income H Help (see Tax help) High-taxed income, High-taxed income. Amending a tax return I Income from sources in U. Amending a tax return S. Amending a tax return possessions, Determining the source of income from U. Amending a tax return S. Amending a tax return possessions. Amending a tax return Income re-sourced by treaty, separate limit, Certain Income Re-Sourced By Treaty Income tax, Income Tax Income tax bond, You may have to post a bond. Amending a tax return Interest, Penalties and interest. Amending a tax return Interest expense, apportioning, Interest expense. Amending a tax return International boycott, Taxes From International Boycott Operations Itemized deduction, Taxes for Which You Can Only Take an Itemized Deduction J Joint return Carryback and carryover, Married Couples Credit based on foreign tax of both spouses, Joint return. Amending a tax return Filed in a deduction year, Joint Return Filed in a Deduction Year L Levy, Income Tax Limit on credit, Limit on the Credit Losses, foreign, Foreign Losses Allocation of, Foreign Losses Recapture of, Recapture of Prior Year Overall Foreign Loss Accounts Losses, U. Amending a tax return S. Amending a tax return , U. Amending a tax return S. Amending a tax return Losses Allocation of, U. Amending a tax return S. Amending a tax return Losses Lump-sum distributions, Lump-Sum Distribution M Making or changing your choice, Making or Changing Your Choice Married couples Carryback and carryover, Married Couples Joint return, Joint return. Amending a tax return Mineral income, foreign,, Taxes on Foreign Mineral Income Mutual fund distributions, Mutual fund shareholder. Amending a tax return , Passive income. Amending a tax return Mutual fund shareholder, Mutual fund shareholder. Amending a tax return N Nonresident aliens, Nonresident Aliens Notice to the IRS of change in tax, Notice to the Internal Revenue Service (IRS) of Redetermination O Overall foreign loss, Overall foreign loss. Amending a tax return P Partner, Partner or S corporation shareholder. Amending a tax return , Partnership distributive share. Amending a tax return , Foreign Taxes From a Partnership or an S Corporation Passive category income, Passive Category Income Penalties, Failure-to-notify penalty. Amending a tax return , Penalties and interest. Amending a tax return Failure to file Form 5471, 8865, Penalty for not filing Form 5471 or Form 8865. Amending a tax return Failure to file Form 5713, Penalty for failure to file. Amending a tax return Failure to notify, foreign tax change, Failure-to-notify penalty. Amending a tax return Failure to report treaty information, Report required. Amending a tax return Pension, employment, and disability fund payments, Pension, unemployment, and disability fund payments. Amending a tax return Personal property, sales or exchanges of, Determining the Source of Income From the Sales or Exchanges of Certain Personal Property Possession exclusion, Possession Exclusion Publications (see Tax help) Purchase or sale of oil or gas, taxes in connection with, Taxes in Connection With the Purchase or Sale of Oil or Gas Q Qualified business unit, Translating foreign currency into U. Amending a tax return S. Amending a tax return dollars. Amending a tax return Qualified dividends, Capital Gains and Losses R Rate of exchange, Rate of exchange for foreign taxes paid. Amending a tax return Recapture of foreign losses, Recapture of Prior Year Overall Foreign Loss Accounts Records to keep, Records To Keep Redetermination of foreign tax, Foreign Tax Redetermination Refund claims, time limit, Time Limit on Refund Claims Refund, foreign tax, Foreign tax refund. Amending a tax return Reporting requirements (international boycott), Reporting requirements. Amending a tax return Resident aliens, Resident Aliens S S corporation shareholder, Partner or S corporation shareholder. Amending a tax return , Foreign Taxes From a Partnership or an S Corporation Sanctioned countries, Taxes Imposed By Sanctioned Countries (Section 901(j) Income) Section 901(j) income, Section 901(j) Income Section 901(j) sanctioned income, Taxes Imposed By Sanctioned Countries (Section 901(j) Income) Separate limit income, Separate Limit Income General category income, General Category Income Income re-sourced by treaty, Certain Income Re-Sourced By Treaty Lump-sum distribution, Lump-Sum Distribution Passive category income, Passive Category Income Section 901(j) income, Section 901(j) Income Shareholder, Mutual fund shareholder. Amending a tax return Simple example, Simple Example — Filled-In Form 1116 Soak-up taxes, Soak-up taxes. Amending a tax return Social security taxes, Pension, unemployment, and disability fund payments. Amending a tax return Source of compensation for labor or personal services Alternative basis, Alternative basis. Amending a tax return Multi-year compensation, Multi-year compensation. Amending a tax return Time basis, Time basis. Amending a tax return Transportation income, Transportation Income State income taxes, State income taxes. Amending a tax return Subsidy, Subsidy received. Amending a tax return T Tax help, How To Get Tax Help Tax treaties, Tax Treaties Taxable income from sources outside the U. Amending a tax return S. Amending a tax return , determination of, Determining Taxable Income From Sources Outside the United States Taxes Excluded income, Foreign Earned Income and Housing Exclusions In lieu of income taxes, Taxes in Lieu of Income Taxes On dividends, Taxes Imposed on Certain Dividends Paid or accrued, Credit for Taxes Paid or Accrued Withheld on income or gain, Taxes Withheld on Income or Gain (Other Than Dividends) Taxes related to a foreign tax credit splitting event, Taxes Related to a Foreign Tax Credit Splitting Event Time limit Refund claims, Time Limit on Refund Claims Tax assessment, Time Limit on Tax Assessment Translating foreign currency, Translating foreign currency into U. Amending a tax return S. Amending a tax return dollars. Amending a tax return U U. Amending a tax return S. Amending a tax return citizens, U. Amending a tax return S. Amending a tax return Citizens U. Amending a tax return S. Amending a tax return losses Allocation of, U. Amending a tax return S. Amending a tax return Losses U. Amending a tax return S. Amending a tax return possessions, U. Amending a tax return S. Amending a tax return possessions. Amending a tax return Unused foreign tax credits, carryback or carryover, Carrybacks and carryovers. Amending a tax return , Carryback and Carryover W Wages, Wages completely excluded. Amending a tax return When refunds can be claimed, Time Limit on Refund Claims When tax can be assessed, Time Limit on Tax Assessment Who can take the credit, Who Can Take the Credit? Why choose the credit, Why Choose the Credit? Prev  Up     Home   More Online Publications