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Amending My 2011 Tax Return

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Amending My 2011 Tax Return

Amending my 2011 tax return Publication 4492-A - Main Contents Table of Contents DefinitionsKansas Disaster Area Storms and Tornadoes Casualty and Theft Losses Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Recovery Assistance Distributions Repayment of Qualified Recovery Assistance Distributions How To Report Qualified Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Employee Retention Credit Demolition and Clean-up Costs Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Amending my 2011 tax return Definitions The following definitions are used throughout this publication. Amending my 2011 tax return Kansas Disaster Area The Kansas disaster area covers the Kansas counties of Barton, Clay, Cloud, Comanche, Dickinson, Edwards, Ellsworth, Kiowa, Leavenworth, Lyon, McPherson, Osage, Osborne, Ottawa, Phillips, Pottawatomie, Pratt, Reno, Rice, Riley, Saline, Shawnee, Smith, and Stafford. Amending my 2011 tax return Storms and Tornadoes The term “storms and tornadoes” as used in this publication, refers to the storms and tornadoes that began on May 4, 2007, and affected the Kansas disaster area (defined above). Amending my 2011 tax return Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that occurred in the Kansas disaster area. Amending my 2011 tax return Limits on personal casualty or theft losses in the Kansas disaster area. Amending my 2011 tax return   Losses of personal use property that arose in the Kansas disaster area after May 3, 2007, are not subject to the $100 or 10% of adjusted gross income limits. Amending my 2011 tax return Qualifying losses include losses from casualties and thefts that arose in the disaster area and that were attributable to the storms and tornadoes. Amending my 2011 tax return When to deduct the loss. Amending my 2011 tax return   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. Amending my 2011 tax return However, the Kansas disaster area is a Presidentially declared disaster. Amending my 2011 tax return Therefore, you could have elected to deduct losses from these storms and tornadoes on your tax return for the previous year. Amending my 2011 tax return The deadline for making this election has expired. Amending my 2011 tax return   The following special instructions explain how to complete your forms if you deduct the loss in 2007 or elected to deduct the loss in 2006. Amending my 2011 tax return Special instructions for individuals who file Form 4684 to claim a Kansas disaster area casualty or theft loss for 2007 or are amending their 2006 return. Amending my 2011 tax return   Individuals filing or amending their 2007 tax return or amending their 2006 tax return for casualty or theft losses that were attributable to the storms and tornadoes should enter “Kansas Disaster Area” at the top of Form 1040 or 1040X. Amending my 2011 tax return They must also complete and attach the 2006 version of Form 4684 for either year and enter “Kansas Disaster Area” on the top and on the dotted line next to line 11 and enter -0- on line 11. Amending my 2011 tax return Individuals filing or amending their 2007 tax return should cross out “2006” and enter “2007” at the top of Form 4684. Amending my 2011 tax return They must also enter the amount from line 21 of that form on line 20 of Schedule A (Form 1040). Amending my 2011 tax return Replacement Period for Nonrecognition of Gain Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. Amending my 2011 tax return Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a Presidentially declared disaster area). Amending my 2011 tax return However, for property that was involuntarily converted after May 3, 2007, as a result of the storms and tornadoes, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Kansas disaster area. Amending my 2011 tax return For more information, see the Instructions for Form 4684. Amending my 2011 tax return Net Operating Losses Qualified recovery assistance loss. Amending my 2011 tax return   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Amending my 2011 tax return However, the portion of an NOL that is a qualified recovery assistance loss can be carried back to the 5 tax years before the NOL year. Amending my 2011 tax return In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Amending my 2011 tax return   A qualified recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified recovery assistance casualty loss (as defined below), Moving expenses paid or incurred after May 3, 2007, and before January 1, 2010, for the employment of an individual whose main home was in the Kansas disaster area before May 4, 2007, who was unable to remain in that home because of the storms and tornadoes, and whose main job location (after the move) is in the Kansas disaster area, Temporary housing expenses paid or incurred after May 3, 2007, and before January 1, 2010, to house employees of the taxpayer whose main job location is in the Kansas disaster area, Depreciation or amortization allowable for any qualified recovery assistance property (even if you elected not to claim the special recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred after May 3, 2007, and before January 1, 2010, for any damage from the storms and tornadoes to property located in the Kansas disaster area. Amending my 2011 tax return Qualified recovery assistance casualty loss. Amending my 2011 tax return   A qualified recovery assistance casualty loss is any deductible section 1231 loss of property located in the Kansas disaster area if the loss was caused by the storms and tornadoes. Amending my 2011 tax return For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the storms and tornadoes of property located in the Kansas disaster area. Amending my 2011 tax return Any such loss taken into account in figuring your qualified recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. Amending my 2011 tax return Amended return. Amending my 2011 tax return   If you have already filed your 2007 tax return and then carried your NOL back 2 years, you may file an amended return to carry back for 5 years your NOL attributable to a qualified recovery assistance loss. Amending my 2011 tax return More information. Amending my 2011 tax return    For more information on NOLs, see Publication 536. Amending my 2011 tax return IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for individuals who suffered economic losses as a result of the storms and tornadoes. Amending my 2011 tax return Definitions Qualified recovery assistance distribution. Amending my 2011 tax return   Except as provided below, a qualified recovery assistance distribution is any distribution you received and designated as such from an eligible retirement plan if all of the following apply. Amending my 2011 tax return The distribution was made after May 3, 2007, and before January 1, 2009. Amending my 2011 tax return Your main home was located in the Kansas disaster area on May 4, 2007. Amending my 2011 tax return You sustained an economic loss because of the storms and tornadoes. Amending my 2011 tax return Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. Amending my 2011 tax return   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified recovery assistance distribution, regardless of whether the distribution was made on account of the storms and tornadoes. Amending my 2011 tax return Qualified recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. Amending my 2011 tax return   The total of your qualified recovery assistance distributions from all plans is limited to $100,000. Amending my 2011 tax return If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you may allocate the $100,000 limit among the plans any way you choose. Amending my 2011 tax return   A reduction or offset after May 3, 2007, of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified recovery assistance distribution. Amending my 2011 tax return Eligible retirement plan. Amending my 2011 tax return   An eligible retirement plan can be any of the following. Amending my 2011 tax return A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Amending my 2011 tax return A qualified annuity plan. Amending my 2011 tax return A tax-sheltered annuity contract. Amending my 2011 tax return A governmental section 457 deferred compensation plan. Amending my 2011 tax return A traditional, SEP, SIMPLE, or Roth IRA. Amending my 2011 tax return Main home. Amending my 2011 tax return   Generally, your main home is the home where you live most of the time. Amending my 2011 tax return A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Amending my 2011 tax return Taxation of Qualified Recovery Assistance Distributions Qualified recovery assistance distributions are included in income in equal amounts over three years. Amending my 2011 tax return However, if you elect, you can include the entire distribution in your income in the year it was received. Amending my 2011 tax return Qualified recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). Amending my 2011 tax return However, any distributions you receive in excess of the $100,000 qualified recovery assistance distribution limit may be subject to the additional tax on early distributions. Amending my 2011 tax return For more information, see How To Report Qualified Recovery Assistance Distributions on page 4. Amending my 2011 tax return Repayment of Qualified Recovery Assistance Distributions If you choose, you generally can repay any portion of a qualified recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. Amending my 2011 tax return Also, you can repay a qualified recovery assistance distribution made on account of a hardship from a retirement plan. Amending my 2011 tax return However, see Exceptions below for qualified recovery assistance distributions you cannot repay. Amending my 2011 tax return You have three years from the day after the date you received the distribution to make a repayment. Amending my 2011 tax return Amounts that are repaid are treated as a qualified rollover and are not included in income. Amending my 2011 tax return Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Amending my 2011 tax return See Form 8915 for more information on how to report repayments. Amending my 2011 tax return Exceptions. Amending my 2011 tax return   You cannot repay the following types of distributions. Amending my 2011 tax return Qualified recovery assistance distributions received as a beneficiary (other than a surviving spouse). Amending my 2011 tax return Required minimum distributions. Amending my 2011 tax return Periodic payments (other than from an IRA) that are for: A period of 10 years or more, Your life or life expectancy, or The joint lives or joint life expectancies of you and your beneficiary. Amending my 2011 tax return How To Report Qualified Recovery Assistance Distributions You will need the following information to correctly report any 2007 or 2008 qualified recovery assistance distributions. Amending my 2011 tax return 2007 Qualified Recovery Assistance Distributions If you received a distribution after May 3, 2007, from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. Amending my 2011 tax return See Qualified recovery assistance distribution on page 3. Amending my 2011 tax return If you have not filed your 2007 income tax return, see Form 8915 and Form 8606 on this page to see how to complete these forms for any qualified recovery assistance distributions. Amending my 2011 tax return Be sure to attach Form 8915 and Form 8606 (if required) to your 2007 income tax return. Amending my 2011 tax return If you have filed your 2007 income tax return, you will need to amend your return to designate any distributions as qualified recovery assistance distributions. Amending my 2011 tax return You can amend your 2007 income tax return by using Form 1040X. Amending my 2011 tax return You will need to complete and attach Form 8915 and Form 8606 (if required) to your amended income tax return for any qualified recovery assistance distributions. Amending my 2011 tax return See Form 8915 and Form 8606 on this page. Amending my 2011 tax return Form 8915. Amending my 2011 tax return   For a 2007 qualified recovery assistance distribution, complete the 2005 Form 8915, Qualified Hurricane Retirement Plan Distributions and Repayments. Amending my 2011 tax return Before you complete the form, modify the form as follows. Amending my 2011 tax return Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Amending my 2011 tax return ” To the right of the title, cross out “2005” and enter “2007. Amending my 2011 tax return ” In Part I, at the top of column (a), cross out “2005” and enter “2007. Amending my 2011 tax return ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. Amending my 2011 tax return ” On lines 10 and 11, cross out “2005” and enter “2007. Amending my 2011 tax return ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. Amending my 2011 tax return ” On line 12, cross out “hurricane” and enter “recovery assistance. Amending my 2011 tax return ” On lines 13 and 14, cross out “line 15b” and “line 25b. Amending my 2011 tax return ” On lines 18 and 19, cross out “2005” and enter “2007. Amending my 2011 tax return ”   You can now complete Form 8915. Amending my 2011 tax return For the instructions, use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions. Amending my 2011 tax return See Example 1 on page 5 to see how to complete Form 8915. Amending my 2011 tax return Form 8606. Amending my 2011 tax return   For a 2007 qualified recovery assistance distribution, complete or amend the 2007 Form 8606, Nondeductible IRAs. Amending my 2011 tax return Before you complete or amend the form, use the following additional instructions. Amending my 2011 tax return Form 8606, Part I. Amending my 2011 tax return    On line 6, subtract any repayments of qualified recovery assistance distributions from the amount you would otherwise enter on line 6. Amending my 2011 tax return Do not enter an amount less than -0-. Amending my 2011 tax return Include on line 7 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. Amending my 2011 tax return Complete line 15 as follows. Amending my 2011 tax return If all of your distributions are qualified recovery assistance distributions, enter the amount from line 15 on Form 8915, line 13. Amending my 2011 tax return Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Amending my 2011 tax return If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 15 by a fraction. Amending my 2011 tax return The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 7. Amending my 2011 tax return Enter the result in the white space in the bottom margin of the form under line 15. Amending my 2011 tax return To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 13. Amending my 2011 tax return Then, subtract this amount from the amount on line 15 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Amending my 2011 tax return Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. Amending my 2011 tax return To the left of this amount, enter “Other distributions. Amending my 2011 tax return ” Form 8606, Part III. Amending my 2011 tax return    Include on line 19 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. Amending my 2011 tax return Complete line 25 as follows. Amending my 2011 tax return If all of your distributions are qualified recovery assistance distributions, enter the amount from line 25 on Form 8915, line 14. Amending my 2011 tax return Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Amending my 2011 tax return If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 25 by a fraction. Amending my 2011 tax return The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 21. Amending my 2011 tax return Enter the result in the white space in the bottom margin of the form under line 25. Amending my 2011 tax return To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 14. Amending my 2011 tax return Then, subtract this amount from the amount on line 25 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Amending my 2011 tax return Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. Amending my 2011 tax return To the left of this amount, enter “Other distributions. Amending my 2011 tax return ” Example 1. Amending my 2011 tax return   On May 4, 2007, Margaret Maple lost her home due to the tornadoes on that day. Amending my 2011 tax return Her home was located in the Kansas disaster area. Amending my 2011 tax return On July 31, 2007, Margaret took out $30,000 from her 401(k) plan and an additional $15,000 from her traditional IRA in order to rebuild her home. Amending my 2011 tax return Margaret has not filed her 2007 return yet but would like to designate the $45,000 in distributions from her retirement plans as qualified recovery assistance distributions. Amending my 2011 tax return Since the distributions occurred in 2007, Margaret would modify and complete the 2005 Form 8915 as discussed on page 4. Amending my 2011 tax return Margaret would also need to complete Form 8606 since her distribution from her traditional IRA has nondeductible contributions from previous years. Amending my 2011 tax return   In addition to the $15,000 qualified recovery assistance distribution on July 31, 2007, Margaret received an additional distribution of $15,000 from her traditional IRA on October 31, 2007, that she did not designate as a qualified recovery assistance distribution. Amending my 2011 tax return Because Margaret has a qualified recovery assistance distribution as well as a distribution not so designated, Margaret must allocate the amount on Form 8606, line 15 to both distributions, as discussed earlier. Amending my 2011 tax return Margaret's qualified recovery assistance distributions are $13,125 ($26,250 × $15,000 ÷ $30,000). Amending my 2011 tax return Margaret enters in the white space in the bottom margin of Form 8606, the following, “Qualified recovery assistance distributions $13,125. Amending my 2011 tax return ” This amount is then reported on Form 8915, line 13. Amending my 2011 tax return Below this entry, Margaret enters “Other distributions $13,125,” and includes this amount on Form 1040, line 15b. Amending my 2011 tax return See Margaret's modified 2005 Form 8915 and 2007 Form 8606 shown on pages 6 through 8. Amending my 2011 tax return This image is too large to be displayed in the current screen. Amending my 2011 tax return Please click the link to view the image. Amending my 2011 tax return 2005 Form 8915, page 1, Illustrated Example 1. Amending my 2011 tax return This image is too large to be displayed in the current screen. Amending my 2011 tax return Please click the link to view the image. Amending my 2011 tax return 2005 Form 8915, page 2, Illustrated Example 1 This image is too large to be displayed in the current screen. Amending my 2011 tax return Please click the link to view the image. Amending my 2011 tax return Form 8606, page 1, Illustrated Example 1 2008 Qualified Recovery Assistance Distributions If you received a distribution in 2008 from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. Amending my 2011 tax return See Qualified recovery assistance distribution on page 3. Amending my 2011 tax return You will need to complete and attach Form 8915 and Form 8606 (if required) to your 2008 income tax return for any qualified recovery assistance distributions. Amending my 2011 tax return See Form 8915 and Form 8606 below. Amending my 2011 tax return Form 8915. Amending my 2011 tax return   For a 2008 qualified recovery assistance distribution, you will need to complete the 2006 Form 8915. Amending my 2011 tax return Before you complete the form, modify the form as follows. Amending my 2011 tax return Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Amending my 2011 tax return ” To the right of the title, cross out “2006” and enter “2008. Amending my 2011 tax return ” In the first sentence of Part I and on line 1, cross out “hurricane” and enter “recovery assistance,” cross out “2006” and enter “2008,” and cross out “2005” and enter “2007. Amending my 2011 tax return ” At the top of column (a) cross out “2006” and enter “2008. Amending my 2011 tax return ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. Amending my 2011 tax return ” On lines 12, 14, and 15, cross out “2005” and enter “2007. Amending my 2011 tax return ” On lines 17 and 19, cross out “2006” and enter “2008. Amending my 2011 tax return ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. Amending my 2011 tax return ” On line 21, cross out “hurricane” and enter “recovery assistance. Amending my 2011 tax return ” On lines 22 and 23, cross out “line 15b” and “line 25b. Amending my 2011 tax return ” On lines 27, 29, and 30, cross out “2005” and enter “2007. Amending my 2011 tax return ” On lines 32 and 34, cross out “2006” and enter “2008. Amending my 2011 tax return ”   You can now complete Form 8915. Amending my 2011 tax return For the instructions, use the applicable dates and terms in this publication instead of those used in the 2006 Form 8915 instructions. Amending my 2011 tax return Example 2. Amending my 2011 tax return   On June 15, 2008, Margaret Maple, from the previous example, took out $15,000 from her 401(k) plan that she is designating as a qualified recovery assistance distribution. Amending my 2011 tax return Since the distribution occurred in 2008, Margaret would modify and complete the 2006 Form 8915 as discussed above. Amending my 2011 tax return Also, since Margaret is including her 2007 recovery assistance distributions in income over 3 years, she reports the applicable amount of those distributions on the modified 2006 Form 8915. Amending my 2011 tax return See Margaret's modified 2006 Form 8915 shown on pages 9 and 10. Amending my 2011 tax return This image is too large to be displayed in the current screen. Amending my 2011 tax return Please click the link to view the image. Amending my 2011 tax return 2006 Form 8915, page 1, Illustrated Example 2 This image is too large to be displayed in the current screen. Amending my 2011 tax return Please click the link to view the image. Amending my 2011 tax return 2006 Form 8915, page 2, Illustrated Example 2 Form 8606. Amending my 2011 tax return   For a 2008 qualified recovery assistance distribution, you may need to complete the 2008 Form 8606. Amending my 2011 tax return Before you complete Form 8606, use the additional instructions outlined in Form 8606, Part I, on page 4 and Form 8606, Part III, on this page. Amending my 2011 tax return Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Kansas disaster area, you can repay part or all of that distribution after May 3, 2007, but no later than October 22, 2008, to an eligible retirement plan. Amending my 2011 tax return For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Amending my 2011 tax return To be a qualified distribution, the distribution must meet all of the following requirements. Amending my 2011 tax return The distribution is a hardship distribution from a 401(k) plan, a hardship distribution from a tax-sheltered annuity contract, or a qualified first-time homebuyer distribution from an IRA. Amending my 2011 tax return The distribution was received after November 4, 2006, and before May 5, 2007. Amending my 2011 tax return The distribution was to be used to purchase or construct a main home in the Kansas disaster area that was not purchased or constructed because of the storms and tornadoes. Amending my 2011 tax return Amounts that are repaid before October 23, 2008, are treated as a qualified rollover and are not included in income. Amending my 2011 tax return Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Amending my 2011 tax return A qualified distribution not repaid before October 23, 2008, may be taxable for 2006 or 2007 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. Amending my 2011 tax return You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before October 23, 2008. Amending my 2011 tax return See How to report, next, for information on completing Form 8915. Amending my 2011 tax return How to report. Amending my 2011 tax return   To report the repayment of a qualified distribution for the purchase or construction of a main home that was not purchased or constructed due to the storms and tornadoes, use the 2005 Form 8915, Part IV. Amending my 2011 tax return Before you complete the form, modify the form as follows. Amending my 2011 tax return Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Amending my 2011 tax return ” To the right of the title, cross out “2005” and enter “2006” or “2007. Amending my 2011 tax return ” Enter only the year the distribution was received. Amending my 2011 tax return Cross out “Hurricane” in the title of Part IV and enter “Kansas. Amending my 2011 tax return ” In the sentence below the title of Part IV, cross out “March 1, 2006” and enter “October 23, 2008. Amending my 2011 tax return ” On line 24, cross out “March 1, 2006” and enter “October 23, 2008. Amending my 2011 tax return ” You can now complete Part IV of Form 8915. Amending my 2011 tax return Use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions to complete the form. Amending my 2011 tax return Attach Form 8915 to your original or amended return for the year of the distribution. Amending my 2011 tax return Amended return. Amending my 2011 tax return   If you repay part or all of a qualified distribution by October 22, 2008, you will need to file an amended return for that part of a distribution that was previously included in income. Amending my 2011 tax return Loans From Qualified Plans The following benefits are available to qualified individuals. Amending my 2011 tax return Increases to the limits for distributions treated as loans from employer plans. Amending my 2011 tax return A 1-year suspension for payments due on plan loans. Amending my 2011 tax return Qualified individual. Amending my 2011 tax return   You are a qualified individual if your main home on May 4, 2007, was located in the Kansas disaster area and you had an economic loss because of the storms and tornadoes. Amending my 2011 tax return Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. Amending my 2011 tax return Limits on plan loans. Amending my 2011 tax return   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Amending my 2011 tax return In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Amending my 2011 tax return If your home was located in the Kansas disaster area, the higher limits apply only to loans received during the period beginning on May 22, 2008, and ending on December 31, 2008. Amending my 2011 tax return One-year suspension of loan payments. Amending my 2011 tax return   Payments on plan loans outstanding after May 3, 2007, may be suspended for 1 year by the plan administrator. Amending my 2011 tax return To qualify for the suspension, the due date for any loan payment must occur during the period beginning on May 4, 2007, and ending on December 31, 2008. Amending my 2011 tax return Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified recovery assistance property (as defined below) you acquire after May 4, 2007. Amending my 2011 tax return The special allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). Amending my 2011 tax return The special allowance applies only for the first year the property is placed in service. Amending my 2011 tax return The special allowance is deductible for both the regular tax and the alternative minimum tax (AMT). Amending my 2011 tax return There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. Amending my 2011 tax return You can elect not to deduct the special allowance for qualified recovery assistance property. Amending my 2011 tax return If you make this election for any property, it applies to all property in the same class placed in service during the year. Amending my 2011 tax return Qualified recovery assistance property. Amending my 2011 tax return   Property that qualifies for the special allowance for qualified recovery assistance property includes the following. Amending my 2011 tax return Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. Amending my 2011 tax return Water utility property. Amending my 2011 tax return Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. Amending my 2011 tax return (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. Amending my 2011 tax return ) Qualified leasehold improvement property. Amending my 2011 tax return Nonresidential real property and residential rental property. Amending my 2011 tax return   For more information on this property, see Publication 946. Amending my 2011 tax return Other tests to be met. Amending my 2011 tax return   To be qualified recovery assistance property, the property must also meet all of the following tests. Amending my 2011 tax return You must have acquired the property, by purchase, after May 4, 2007, but only if no binding written contract for the acquisition was in effect before May 5, 2007. Amending my 2011 tax return The property must be placed in service before 2009 (2010 in the case of nonresidential real property and residential rental property). Amending my 2011 tax return Substantially all of the use of the property must be in the Kansas disaster area and in the active conduct of your trade or business in the Kansas disaster area. Amending my 2011 tax return The original use of the property in the Kansas disaster area must begin with you after May 4, 2007. Amending my 2011 tax return Used property can be qualified recovery assistance property if it has not previously been used within the Kansas disaster area. Amending my 2011 tax return Also, additional capital expenditures you incurred after May 4, 2007, to recondition or rebuild your property meet the original use test if the original use of the property in the Kansas disaster area began with you. Amending my 2011 tax return Excepted property. Amending my 2011 tax return   Qualified recovery assistance property does not include any of the following. Amending my 2011 tax return Property required to be depreciated using the Alternative Depreciation System (ADS). Amending my 2011 tax return Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. Amending my 2011 tax return Property for which you are claiming a commercial revitalization deduction. Amending my 2011 tax return Property in the same class as that for which you elected not to claim the special allowance for qualified recovery assistance property. Amending my 2011 tax return Property placed in service and disposed of in the same tax year. Amending my 2011 tax return Property converted from business use to personal use in the same tax year it is placed in service. Amending my 2011 tax return Property converted from personal use to business use in the same or later tax year may be qualified recovery assistance property. Amending my 2011 tax return Recapture of special allowance. Amending my 2011 tax return   If, in any year after the year you claim the special allowance, the property ceases to be qualified recovery assistance property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. Amending my 2011 tax return Amended return. Amending my 2011 tax return   If you have already filed your tax return, you may have to amend that return to claim any special allowance. Amending my 2011 tax return Additional guidance will be published on how you may claim, or elect not to claim, the special allowance if you have already filed your tax return. Amending my 2011 tax return Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 recovery assistance property (as defined later) placed in service in the Kansas disaster area. Amending my 2011 tax return Increased dollar limit. Amending my 2011 tax return   The limit on the section 179 deduction ($125,000 for 2007, $250,000 for 2008) is increased by the smaller of: $100,000, or The cost of qualified section 179 recovery assistance property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). Amending my 2011 tax return   The amount for which you can make the election is reduced if the cost of all section 179 property you placed in service during the year exceeds $500,000 for 2007 and $800,000 for 2008 increased by the smaller of: $600,000, or The cost of qualified section 179 recovery assistance property placed in service during the year. Amending my 2011 tax return Qualified section 179 recovery assistance property. Amending my 2011 tax return   Qualified section 179 recovery assistance property is section 179 property that is qualified recovery assistance property (explained earlier under Special Depreciation Allowance). Amending my 2011 tax return Section 179 property does not include nonresidential real property or residential rental property. Amending my 2011 tax return For more information, including the requirements that must be met for property to qualify for the section 179 deduction, see chapter 2 of Publication 946. Amending my 2011 tax return Amended return. Amending my 2011 tax return   If you have already filed your tax return, you may have to amend that return for any increased section 179 deduction. Amending my 2011 tax return Employee Retention Credit An eligible employer who conducted an active trade or business in the Kansas disaster area can claim the employee retention credit. Amending my 2011 tax return The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Amending my 2011 tax return Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Amending my 2011 tax return Use Form 5884-A to claim the credit. Amending my 2011 tax return See Form 5884-A later. Amending my 2011 tax return The following rules and definitions apply. Amending my 2011 tax return Employers affected by the storms and tornadoes. Amending my 2011 tax return   The following definitions apply to employers affected by the storms and tornadoes. Amending my 2011 tax return Eligible employer. Amending my 2011 tax return   For this purpose, an eligible employer is any employer who meets all of the following. Amending my 2011 tax return Employed an average of not more than 200 employees on business days during the tax year before May 4, 2007. Amending my 2011 tax return Conducted an active trade or business on May 4, 2007, in the Kansas disaster area. Amending my 2011 tax return Whose trade or business was inoperable on any day after May 4, 2007, and before January 1, 2008, because of damage caused by the storms and tornadoes. Amending my 2011 tax return Eligible employee. Amending my 2011 tax return   For this purpose, an eligible employee is an employee whose principal place of employment on May 4, 2007, with the eligible employer was in the Kansas disaster area. Amending my 2011 tax return An employee is not an eligible employee for purposes of the storms and tornadoes if the employee is treated as an eligible employee for the work opportunity credit. Amending my 2011 tax return Qualified wages. Amending my 2011 tax return   Qualified wages are wages you paid or incurred before January 1, 2008, (up to $6,000 per employee) for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before May 4, 2007, and ending on the date your trade or business resumed significant operations at that place. Amending my 2011 tax return In addition, the wages must have been paid or incurred after May 4, 2007. Amending my 2011 tax return    This includes wages paid even if the employee performed no services, performed services at a place of employment other than the principal place of employment, or performed services at the principal place of employment before significant operations resumed. Amending my 2011 tax return    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Amending my 2011 tax return Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Amending my 2011 tax return Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Amending my 2011 tax return   For agricultural employees, if the work performed by any employee during more than half of any pay period qualified under FUTA as agricultural labor, that employee's wages subject to social security and Medicare taxes are qualified wages. Amending my 2011 tax return For a special rule that applies to railroad employees, see section 51(h)(1)(B). Amending my 2011 tax return   Qualified wages do not include the following. Amending my 2011 tax return Wages paid to your dependent or a related individual. Amending my 2011 tax return See section 51(i)(1). Amending my 2011 tax return Wages paid to any employee during the period for which you received payment for the employee from a federally funded on-the-job training program. Amending my 2011 tax return Wages for services of replacement workers during a strike or lockout. Amending my 2011 tax return Form 5884-A. Amending my 2011 tax return   Use Section A of Form 5884-A (Rev. Amending my 2011 tax return October 2006) to claim the employer retention credit. Amending my 2011 tax return Section B does not apply to the Kansas disaster area. Amending my 2011 tax return Before you complete the form, modify the form as follows. Amending my 2011 tax return Cross out “Hurricane Katrina, Rita, or Wilma” in the title at the top of the form and enter “Kansas Storms and Tornadoes. Amending my 2011 tax return ” On line 1a cross out “Hurricane Katrina” and enter “Kansas Storms and Tornadoes,” cross out “August 28, 2005,” and enter “May 4, 2007,” and cross out “January 1, 2006,” and enter “January 1, 2008. Amending my 2011 tax return ”   Complete the form as instructed. Amending my 2011 tax return Lines 1b and 1c do not apply. Amending my 2011 tax return Include the amount from Form 5884-A, line 4 in the amount entered on Form 3800, line 1x. Amending my 2011 tax return On the dotted line to the left of line 1x, enter “5884-A. Amending my 2011 tax return ” Use the applicable dates and terms in this publication instead of those used in the Form 5884-A instructions. Amending my 2011 tax return Amended return. Amending my 2011 tax return   You may have to amend a previously filed return to claim the employee retention credit. Amending my 2011 tax return Demolition and Clean-up Costs You can elect to deduct 50% of any qualified recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. Amending my 2011 tax return Qualified recovery assistance clean-up costs are any amounts paid or incurred after May 3, 2007, and before January 1, 2010, for the removal of debris from, or the demolition of structures on, real property located in the Kansas disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. Amending my 2011 tax return Amended return. Amending my 2011 tax return   If you have already filed your tax return, you may have to amend that return to claim the 50% of any qualified recovery assistance clean-up costs. Amending my 2011 tax return Request for Copy or Transcript of Tax Return Request for copy of tax return. Amending my 2011 tax return   You can use Form 4506 to order a copy of your tax return. Amending my 2011 tax return Generally, there is a $39. Amending my 2011 tax return 00 fee (subject to change) for requesting each copy of a tax return. Amending my 2011 tax return If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Kansas Storms”) is written in red across the top of the form when filed. Amending my 2011 tax return Request for transcript of tax return. Amending my 2011 tax return   You can use Form 4506-T to order a free transcript of your tax return. Amending my 2011 tax return A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Amending my 2011 tax return You can also call 1-800-829-1040 to order a transcript. Amending my 2011 tax return How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Amending my 2011 tax return By selecting the method that is best for you, you will have quick and easy access to tax help. Amending my 2011 tax return Contacting your Taxpayer Advocate. Amending my 2011 tax return   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. Amending my 2011 tax return   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. Amending my 2011 tax return You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. Amending my 2011 tax return You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. Amending my 2011 tax return For more information, go to www. Amending my 2011 tax return irs. Amending my 2011 tax return gov/advocate. Amending my 2011 tax return Low Income Taxpayer Clinics (LITCs). Amending my 2011 tax return   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. Amending my 2011 tax return The clinics also provide tax education and outreach for taxpayers who speak English as a second language. Amending my 2011 tax return Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. Amending my 2011 tax return It is available at www. Amending my 2011 tax return irs. Amending my 2011 tax return gov or your local IRS office. Amending my 2011 tax return Free tax services. Amending my 2011 tax return   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Amending my 2011 tax return It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. Amending my 2011 tax return It also has an index of over 100 TeleTax topics, (recorded tax information) you can listen to on your telephone. Amending my 2011 tax return   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Amending my 2011 tax return Free help with your return. Amending my 2011 tax return   Free help in preparing your return is available nationwide from IRS-trained volunteers. Amending my 2011 tax return The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Amending my 2011 tax return Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Amending my 2011 tax return To find a site near you, call 1-800-829-1040. Amending my 2011 tax return Or to find the nearest AARP TaxAide site, visit AARP's website at www. Amending my 2011 tax return aarp. Amending my 2011 tax return org/taxaide or call 1-888-227-7669. Amending my 2011 tax return For more information on these programs, go to www. Amending my 2011 tax return irs. Amending my 2011 tax return gov and enter keyword “VITA” in the upper right-hand corner. Amending my 2011 tax return Internet. Amending my 2011 tax return You can access the IRS website at www. Amending my 2011 tax return irs. Amending my 2011 tax return gov 24 hours a day, 7 days a week to: E-file your return. Amending my 2011 tax return Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Amending my 2011 tax return Check the status of your refund. Amending my 2011 tax return Click on Where's My Refund. Amending my 2011 tax return Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Amending my 2011 tax return Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. Amending my 2011 tax return Download forms, instructions, and publications. Amending my 2011 tax return Order IRS products online. Amending my 2011 tax return Research your tax questions online. Amending my 2011 tax return Search publications online by topic or keyword. Amending my 2011 tax return View Internal Revenue Bulletins (IRBs) published in the last few years. Amending my 2011 tax return Figure your withholding allowances using the withholding calculator online at www. Amending my 2011 tax return irs. Amending my 2011 tax return gov/individuals. Amending my 2011 tax return Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. Amending my 2011 tax return Sign up to receive local and national tax news by email. Amending my 2011 tax return Get information on starting and operating a small business. Amending my 2011 tax return Phone. Amending my 2011 tax return Many services are available by phone. Amending my 2011 tax return Ordering forms, instructions, and publications. Amending my 2011 tax return Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. Amending my 2011 tax return You should receive your order within 10 days. Amending my 2011 tax return Asking tax questions. Amending my 2011 tax return Call the IRS with your tax questions at 1-800-829-1040. Amending my 2011 tax return Solving problems. Amending my 2011 tax return You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Amending my 2011 tax return An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Amending my 2011 tax return Call your local Taxpayer Assistance Center for an appointment. Amending my 2011 tax return To find the number, go to www. Amending my 2011 tax return irs. Amending my 2011 tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Amending my 2011 tax return TTY/TDD equipment. Amending my 2011 tax return If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Amending my 2011 tax return TeleTax topics. Amending my 2011 tax return Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Amending my 2011 tax return Refund information. Amending my 2011 tax return To check the status of your refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. Amending my 2011 tax return Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Amending my 2011 tax return Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. Amending my 2011 tax return Evaluating the quality of our telephone services. Amending my 2011 tax return To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Amending my 2011 tax return One method is for a second IRS representative to listen in on or record random telephone calls. Amending my 2011 tax return Another is to ask some callers to complete a short survey at the end of the call. Amending my 2011 tax return Walk-in. Amending my 2011 tax return Many products and services are available on a walk-in basis. Amending my 2011 tax return Products. Amending my 2011 tax return You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amending my 2011 tax return Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Amending my 2011 tax return Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Amending my 2011 tax return Services. Amending my 2011 tax return You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Amending my 2011 tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Amending my 2011 tax return If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Amending my 2011 tax return No appointment is necessary — just walk in. Amending my 2011 tax return If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Amending my 2011 tax return A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Amending my 2011 tax return If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment may be requested. Amending my 2011 tax return All other issues will be handled without an appointment. Amending my 2011 tax return To find the number of your local office, go to www. Amending my 2011 tax return irs. Amending my 2011 tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Amending my 2011 tax return Mail. Amending my 2011 tax return You can send your order for forms, instructions, and publications to the address below. Amending my 2011 tax return You should receive a response within 10 days after your request is received. Amending my 2011 tax return Internal Revenue Service 1201 N. Amending my 2011 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 CD/DVD for tax products. Amending my 2011 tax return You can order Publication 1796, IRS Tax Products CD/DVD, and obtain: Current-year forms, instructions, and publications. Amending my 2011 tax return Prior-year forms, instructions, and publications. Amending my 2011 tax return Bonus: Historical Tax Products DVD - Ships with the final release. Amending my 2011 tax return IRS Tax Map: an electronic research tool and finding aid. Amending my 2011 tax return Tax law frequently asked questions (FAQ). Amending my 2011 tax return Tax Topics from the IRS telephone response system. Amending my 2011 tax return Fill-in, print, and save features for most tax forms. Amending my 2011 tax return Internal Revenue Bulletins. Amending my 2011 tax return Toll-free and email technical support. Amending my 2011 tax return The CD/DVD is released twice during the year in January and March. Amending my 2011 tax return Purchase the CD/DVD from National Technical Information Service (NTIS) at www. Amending my 2011 tax return irs. Amending my 2011 tax return gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD/DVD for $35 (plus a $5 handling fee). Amending my 2011 tax return Price is subject to change. Amending my 2011 tax return CD for small businesses. Amending my 2011 tax return Publication 3207, The Small Business Resource Guide CD, is a must for every small business owner or any taxpayer about to start a business. Amending my 2011 tax return This year's CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. Amending my 2011 tax return All the business tax forms, instructions, and publications needed to successfully manage a business. Amending my 2011 tax return Tax law changes. Amending my 2011 tax return Tax Map: an electronic research tool and finding aid. Amending my 2011 tax return Web links to various government agencies, business associations, and IRS organizations. Amending my 2011 tax return “Rate the Product” survey—your opportunity to suggest changes for future editions. Amending my 2011 tax return A site map of the CD to help you navigate the pages of the CD with ease. Amending my 2011 tax return An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes. Amending my 2011 tax return An updated version of this CD is available each year in early April. Amending my 2011 tax return You can get a free copy by calling 1-800-829-3676 or by visiting www. Amending my 2011 tax return irs. 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The Amending My 2011 Tax Return

Amending my 2011 tax return Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Amending my 2011 tax return Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. Amending my 2011 tax return . Amending my 2011 tax return What is joint and several liability? . Amending my 2011 tax return How can I get relief from joint and several liability? . Amending my 2011 tax return What are the rules for innocent spouse relief? . Amending my 2011 tax return What are erroneous items? . Amending my 2011 tax return What is an understated tax? . Amending my 2011 tax return Will I qualify for innocent spouse relief in any situation where there is an understated tax? . Amending my 2011 tax return What are the rules for separation of liability relief? . Amending my 2011 tax return Why would a request for separation of liability relief be denied? . Amending my 2011 tax return What are the rules for equitable relief? . Amending my 2011 tax return How do state community property laws affect my ability to qualify for relief? . Amending my 2011 tax return How do I request relief? . Amending my 2011 tax return When should I file Form 8857? . Amending my 2011 tax return Where should I file Form 8857? . Amending my 2011 tax return I am currently undergoing an examination of my return. Amending my 2011 tax return How do I request innocent spouse relief? . Amending my 2011 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 my 2011 tax return What is injured spouse relief? . Amending my 2011 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 my 2011 tax return This is called joint and several liability. Amending my 2011 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 my 2011 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 my 2011 tax return There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. Amending my 2011 tax return ” Each type has different requirements. Amending my 2011 tax return They are explained separately below. Amending my 2011 tax return To qualify for innocent spouse relief, you must meet all of the following conditions. Amending my 2011 tax return You must have filed a joint return which has an understated tax. Amending my 2011 tax return The understated tax must be due to erroneous items of your spouse (or former spouse). Amending my 2011 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 my 2011 tax return Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Amending my 2011 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 my 2011 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 my 2011 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 my 2011 tax return For example, you reported total tax on your 2008 return of $2,500. Amending my 2011 tax return IRS determined in an audit of your 2008 return that the total tax should be $3,000. Amending my 2011 tax return You have a $500 understated tax. Amending my 2011 tax return No. Amending my 2011 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 my 2011 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 my 2011 tax return You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Amending my 2011 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 my 2011 tax return The understated tax allocated to you is generally the amount you are responsible for. Amending my 2011 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 my 2011 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 my 2011 tax return (Under this rule, you are no longer married if you are widowed. Amending my 2011 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 my 2011 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 my 2011 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 my 2011 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 my 2011 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 my 2011 tax return Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Amending my 2011 tax return Equitable relief is only available if you meet all of the following conditions. Amending my 2011 tax return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Amending my 2011 tax return You have an understated tax or underpaid tax. Amending my 2011 tax return See Note later. Amending my 2011 tax return You did not pay the tax. Amending my 2011 tax return However, see Refunds , earlier, for exceptions. Amending my 2011 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 my 2011 tax return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Amending my 2011 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 my 2011 tax return You did not file or fail to file your return with the intent to commit fraud. Amending my 2011 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 my 2011 tax return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Amending my 2011 tax return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Amending my 2011 tax return Note. Amending my 2011 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 my 2011 tax return (An underpaid tax is tax that is properly shown on the return, but has not been paid. Amending my 2011 tax return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Amending my 2011 tax return Generally, community property laws require you to allocate community income and expenses equally between both spouses. Amending my 2011 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 my 2011 tax return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Amending my 2011 tax return You must file an additional Form 8857 if you are requesting relief for more than three years. Amending my 2011 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 my 2011 tax return If you are requesting equitable relief, see Exception for equitable relief. Amending my 2011 tax return under How To Request Relief, earlier, for when to file Form 8857. Amending my 2011 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 my 2011 tax return Use the address or fax number shown in the Instructions for Form 8857. Amending my 2011 tax return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Amending my 2011 tax return Do not file it with the employee assigned to examine your return. Amending my 2011 tax return Generally, the IRS has 10 years to collect an amount you owe. Amending my 2011 tax return This is the collection statute of limitations. Amending my 2011 tax return By law, the IRS is not allowed to collect from you after the 10-year period ends. Amending my 2011 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 my 2011 tax return But interest and penalties continue to accrue. Amending my 2011 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 my 2011 tax return This includes the time the Tax Court is considering your request. Amending my 2011 tax return After your case is resolved, the IRS can begin or resume collecting from you. Amending my 2011 tax return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Amending my 2011 tax return See Publication 594 for more information. Amending my 2011 tax return Injured spouse relief is different from innocent spouse relief. Amending my 2011 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 my 2011 tax return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Amending my 2011 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 my 2011 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 my 2011 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 my 2011 tax return Note. Amending my 2011 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 my 2011 tax return . Amending my 2011 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 my 2011 tax return ” Each type has different requirements. Amending my 2011 tax return They are explained separately below. Amending my 2011 tax return To qualify for innocent spouse relief, you must meet all of the following conditions. Amending my 2011 tax return You must have filed a joint return which has an understated tax. Amending my 2011 tax return The understated tax must be due to erroneous items of your spouse (or former spouse). Amending my 2011 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 my 2011 tax return Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Amending my 2011 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 my 2011 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 my 2011 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 my 2011 tax return For example, you reported total tax on your 2008 return of $2,500. Amending my 2011 tax return IRS determined in an audit of your 2008 return that the total tax should be $3,000. Amending my 2011 tax return You have a $500 understated tax. Amending my 2011 tax return No. Amending my 2011 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 my 2011 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 my 2011 tax return You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Amending my 2011 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 my 2011 tax return The understated tax allocated to you is generally the amount you are responsible for. Amending my 2011 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 my 2011 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 my 2011 tax return (Under this rule, you are no longer married if you are widowed. Amending my 2011 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 my 2011 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 my 2011 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 my 2011 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 my 2011 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 my 2011 tax return Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Amending my 2011 tax return Equitable relief is only available if you meet all of the following conditions. Amending my 2011 tax return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Amending my 2011 tax return You have an understated tax or underpaid tax. Amending my 2011 tax return See Note later. Amending my 2011 tax return You did not pay the tax. Amending my 2011 tax return However, see Refunds , earlier, for exceptions. Amending my 2011 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 my 2011 tax return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Amending my 2011 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 my 2011 tax return You did not file or fail to file your return with the intent to commit fraud. Amending my 2011 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 my 2011 tax return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Amending my 2011 tax return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Amending my 2011 tax return Note. Amending my 2011 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 my 2011 tax return (An underpaid tax is tax that is properly shown on the return, but has not been paid. Amending my 2011 tax return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Amending my 2011 tax return Generally, community property laws require you to allocate community income and expenses equally between both spouses. Amending my 2011 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 my 2011 tax return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Amending my 2011 tax return You must file an additional Form 8857 if you are requesting relief for more than three years. Amending my 2011 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 my 2011 tax return If you are requesting equitable relief, see Exception for equitable relief. Amending my 2011 tax return under How To Request Relief, earlier, for when to file Form 8857. Amending my 2011 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 my 2011 tax return Use the address or fax number shown in the Instructions for Form 8857. Amending my 2011 tax return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Amending my 2011 tax return Do not file it with the employee assigned to examine your return. Amending my 2011 tax return Generally, the IRS has 10 years to collect an amount you owe. Amending my 2011 tax return This is the collection statute of limitations. Amending my 2011 tax return By law, the IRS is not allowed to collect from you after the 10-year period ends. Amending my 2011 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 my 2011 tax return But interest and penalties continue to accrue. Amending my 2011 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 my 2011 tax return This includes the time the Tax Court is considering your request. Amending my 2011 tax return After your case is resolved, the IRS can begin or resume collecting from you. Amending my 2011 tax return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Amending my 2011 tax return See Publication 594 for more information. Amending my 2011 tax return Injured spouse relief is different from innocent spouse relief. Amending my 2011 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 my 2011 tax return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Amending my 2011 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 my 2011 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 my 2011 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 my 2011 tax return Note. Amending my 2011 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 my 2011 tax return . Amending my 2011 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 my 2011 tax return You must have filed a joint return which has an understated tax. Amending my 2011 tax return The understated tax must be due to erroneous items of your spouse (or former spouse). Amending my 2011 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 my 2011 tax return Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Amending my 2011 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 my 2011 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 my 2011 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 my 2011 tax return For example, you reported total tax on your 2008 return of $2,500. Amending my 2011 tax return IRS determined in an audit of your 2008 return that the total tax should be $3,000. Amending my 2011 tax return You have a $500 understated tax. Amending my 2011 tax return No. Amending my 2011 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 my 2011 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 my 2011 tax return You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Amending my 2011 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 my 2011 tax return The understated tax allocated to you is generally the amount you are responsible for. Amending my 2011 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 my 2011 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 my 2011 tax return (Under this rule, you are no longer married if you are widowed. Amending my 2011 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 my 2011 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 my 2011 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 my 2011 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 my 2011 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 my 2011 tax return Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Amending my 2011 tax return Equitable relief is only available if you meet all of the following conditions. Amending my 2011 tax return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Amending my 2011 tax return You have an understated tax or underpaid tax. Amending my 2011 tax return See Note later. Amending my 2011 tax return You did not pay the tax. Amending my 2011 tax return However, see Refunds , earlier, for exceptions. Amending my 2011 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 my 2011 tax return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Amending my 2011 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 my 2011 tax return You did not file or fail to file your return with the intent to commit fraud. Amending my 2011 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 my 2011 tax return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Amending my 2011 tax return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Amending my 2011 tax return Note. Amending my 2011 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 my 2011 tax return (An underpaid tax is tax that is properly shown on the return, but has not been paid. Amending my 2011 tax return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Amending my 2011 tax return Generally, community property laws require you to allocate community income and expenses equally between both spouses. Amending my 2011 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 my 2011 tax return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Amending my 2011 tax return You must file an additional Form 8857 if you are requesting relief for more than three years. Amending my 2011 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 my 2011 tax return If you are requesting equitable relief, see Exception for equitable relief. Amending my 2011 tax return under How To Request Relief, earlier, for when to file Form 8857. Amending my 2011 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 my 2011 tax return Use the address or fax number shown in the Instructions for Form 8857. Amending my 2011 tax return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Amending my 2011 tax return Do not file it with the employee assigned to examine your return. Amending my 2011 tax return Generally, the IRS has 10 years to collect an amount you owe. Amending my 2011 tax return This is the collection statute of limitations. Amending my 2011 tax return By law, the IRS is not allowed to collect from you after the 10-year period ends. Amending my 2011 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 my 2011 tax return But interest and penalties continue to accrue. Amending my 2011 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 my 2011 tax return This includes the time the Tax Court is considering your request. Amending my 2011 tax return After your case is resolved, the IRS can begin or resume collecting from you. Amending my 2011 tax return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Amending my 2011 tax return See Publication 594 for more information. Amending my 2011 tax return Injured spouse relief is different from innocent spouse relief. Amending my 2011 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 my 2011 tax return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Amending my 2011 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 my 2011 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 my 2011 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 my 2011 tax return Note. Amending my 2011 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 my 2011 tax return . Amending my 2011 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 my 2011 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 my 2011 tax return For example, you reported total tax on your 2008 return of $2,500. Amending my 2011 tax return IRS determined in an audit of your 2008 return that the total tax should be $3,000. Amending my 2011 tax return You have a $500 understated tax. Amending my 2011 tax return No. Amending my 2011 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 my 2011 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 my 2011 tax return You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Amending my 2011 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 my 2011 tax return The understated tax allocated to you is generally the amount you are responsible for. Amending my 2011 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 my 2011 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 my 2011 tax return (Under this rule, you are no longer married if you are widowed. Amending my 2011 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 my 2011 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 my 2011 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 my 2011 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 my 2011 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 my 2011 tax return Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Amending my 2011 tax return Equitable relief is only available if you meet all of the following conditions. Amending my 2011 tax return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Amending my 2011 tax return You have an understated tax or underpaid tax. Amending my 2011 tax return See Note later. Amending my 2011 tax return You did not pay the tax. Amending my 2011 tax return However, see Refunds , earlier, for exceptions. Amending my 2011 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 my 2011 tax return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Amending my 2011 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 my 2011 tax return You did not file or fail to file your return with the intent to commit fraud. Amending my 2011 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 my 2011 tax return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Amending my 2011 tax return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Amending my 2011 tax return Note. Amending my 2011 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 my 2011 tax return (An underpaid tax is tax that is properly shown on the return, but has not been paid. Amending my 2011 tax return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Amending my 2011 tax return Generally, community property laws require you to allocate community income and expenses equally between both spouses. Amending my 2011 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 my 2011 tax return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Amending my 2011 tax return You must file an additional Form 8857 if you are requesting relief for more than three years. Amending my 2011 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 my 2011 tax return If you are requesting equitable relief, see Exception for equitable relief. Amending my 2011 tax return under How To Request Relief, earlier, for when to file Form 8857. Amending my 2011 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 my 2011 tax return Use the address or fax number shown in the Instructions for Form 8857. Amending my 2011 tax return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Amending my 2011 tax return Do not file it with the employee assigned to examine your return. Amending my 2011 tax return Generally, the IRS has 10 years to collect an amount you owe. Amending my 2011 tax return This is the collection statute of limitations. Amending my 2011 tax return By law, the IRS is not allowed to collect from you after the 10-year period ends. Amending my 2011 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 my 2011 tax return But interest and penalties continue to accrue. Amending my 2011 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 my 2011 tax return This includes the time the Tax Court is considering your request. Amending my 2011 tax return After your case is resolved, the IRS can begin or resume collecting from you. Amending my 2011 tax return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Amending my 2011 tax return See Publication 594 for more information. Amending my 2011 tax return Injured spouse relief is different from innocent spouse relief. Amending my 2011 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 my 2011 tax return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Amending my 2011 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 my 2011 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 my 2011 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 my 2011 tax return Note. Amending my 2011 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 my 2011 tax return . Amending my 2011 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 my 2011 tax return For example, you reported total tax on your 2008 return of $2,500. Amending my 2011 tax return IRS determined in an audit of your 2008 return that the total tax should be $3,000. Amending my 2011 tax return You have a $500 understated tax. Amending my 2011 tax return No. Amending my 2011 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 my 2011 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 my 2011 tax return You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Amending my 2011 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 my 2011 tax return The understated tax allocated to you is generally the amount you are responsible for. Amending my 2011 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 my 2011 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 my 2011 tax return (Under this rule, you are no longer married if you are widowed. Amending my 2011 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 my 2011 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 my 2011 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 my 2011 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 my 2011 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 my 2011 tax return Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Amending my 2011 tax return Equitable relief is only available if you meet all of the following conditions. Amending my 2011 tax return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Amending my 2011 tax return You have an understated tax or underpaid tax. Amending my 2011 tax return See Note later. Amending my 2011 tax return You did not pay the tax. Amending my 2011 tax return However, see Refunds , earlier, for exceptions. Amending my 2011 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 my 2011 tax return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Amending my 2011 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 my 2011 tax return You did not file or fail to file your return with the intent to commit fraud. Amending my 2011 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 my 2011 tax return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Amending my 2011 tax return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Amending my 2011 tax return Note. Amending my 2011 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 my 2011 tax return (An underpaid tax is tax that is properly shown on the return, but has not been paid. Amending my 2011 tax return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Amending my 2011 tax return Generally, community property laws require you to allocate community income and expenses equally between both spouses. Amending my 2011 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 my 2011 tax return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Amending my 2011 tax return You must file an additional Form 8857 if you are requesting relief for more than three years. Amending my 2011 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 my 2011 tax return If you are requesting equitable relief, see Exception for equitable relief. Amending my 2011 tax return under How To Request Relief, earlier, for when to file Form 8857. Amending my 2011 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 my 2011 tax return Use the address or fax number shown in the Instructions for Form 8857. Amending my 2011 tax return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Amending my 2011 tax return Do not file it with the employee assigned to examine your return. Amending my 2011 tax return Generally, the IRS has 10 years to collect an amount you owe. Amending my 2011 tax return This is the collection statute of limitations. Amending my 2011 tax return By law, the IRS is not allowed to collect from you after the 10-year period ends. Amending my 2011 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 my 2011 tax return But interest and penalties continue to accrue. Amending my 2011 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 my 2011 tax return This includes the time the Tax Court is considering your request. Amending my 2011 tax return After your case is resolved, the IRS can begin or resume collecting from you. Amending my 2011 tax return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Amending my 2011 tax return See Publication 594 for more information. Amending my 2011 tax return Injured spouse relief is different from innocent spouse relief. Amending my 2011 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 my 2011 tax return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Amending my 2011 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 my 2011 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 my 2011 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 my 2011 tax return Note. Amending my 2011 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 my 2011 tax return . Amending my 2011 tax return Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. Amending my 2011 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 my 2011 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 my 2011 tax return You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Amending my 2011 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 my 2011 tax return The understated tax allocated to you is generally the amount you are responsible for. Amending my 2011 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 my 2011 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 my 2011 tax return (Under this rule, you are no longer married if you are widowed. Amending my 2011 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 my 2011 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 my 2011 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 my 2011 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 my 2011 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 my 2011 tax return Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Amending my 2011 tax return Equitable relief is only available if you meet all of the following conditions. Amending my 2011 tax return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Amending my 2011 tax return You have an understated tax or underpaid tax. Amending my 2011 tax return See Note later. Amending my 2011 tax return You did not pay the tax. Amending my 2011 tax return However, see Refunds , earlier, for exceptions. Amending my 2011 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 my 2011 tax return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Amending my 2011 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 my 2011 tax return You did not file or fail to file your return with the intent to commit fraud. Amending my 2011 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 my 2011 tax return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Amending my 2011 tax return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Amending my 2011 tax return Note. Amending my 2011 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 my 2011 tax return (An underpaid tax is tax that is properly shown on the return, but has not been paid. Amending my 2011 tax return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Amending my 2011 tax return Generally, community property laws require you to allocate community income and expenses equally between both spouses. Amending my 2011 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 my 2011 tax return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Amending my 2011 tax return You must file an additional Form 8857 if you are requesting relief for more than three years. Amending my 2011 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 my 2011 tax return If you are requesting equitable relief, see Exception for equitable relief. Amending my 2011 tax return under How To Request Relief, earlier, for when to file Form 8857. Amending my 2011 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 my 2011 tax return Use the address or fax number shown in the Instructions for Form 8857. Amending my 2011 tax return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Amending my 2011 tax return Do not file it with the employee assigned to examine your return. Amending my 2011 tax return Generally, the IRS has 10 years to collect an amount you owe. Amending my 2011 tax return This is the collection statute of limitations. Amending my 2011 tax return By law, the IRS is not allowed to collect from you after the 10-year period ends. Amending my 2011 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 my 2011 tax return But interest and penalties continue to accrue. Amending my 2011 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 my 2011 tax return This includes the time the Tax Court is considering your request. Amending my 2011 tax return After your case is resolved, the IRS can begin or resume collecting from you. Amending my 2011 tax return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Amending my 2011 tax return See Publication 594 for more information. Amending my 2011 tax return Injured spouse relief is different from innocent spouse relief. Amending my 2011 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 my 2011 tax return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Amending my 2011 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 my 2011 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 my 2011 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 my 2011 tax return Note. Amending my 2011 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 my 2011 tax return . Amending my 2011 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 my 2011 tax return The understated tax allocated to you is generally the amount you are responsible for. Amending my 2011 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 my 2011 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 my 2011 tax return (Under this rule, you are no longer married if you are widowed. Amending my 2011 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 my 2011 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 my 2011 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 my 2011 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 my 2011 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 my 2011 tax return Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Amending my 2011 tax return Equitable relief is only available if you meet all of the following conditions. Amending my 2011 tax return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Amending my 2011 tax return You have an understated tax or underpaid tax. Amending my 2011 tax return See Note later. Amending my 2011 tax return You did not pay the tax. Amending my 2011 tax return However, see Refunds , earlier, for exceptions. Amending my 2011 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 my 2011 tax return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Amending my 2011 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 my 2011 tax return You did not file or fail to file your return with the intent to commit fraud. Amending my 2011 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 my 2011 tax return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Amending my 2011 tax return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Amending my 2011 tax return Note. Amending my 2011 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 my 2011 tax return (An underpaid tax is tax that is properly shown on the return, but has not been paid. Amending my 2011 tax return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Amending my 2011 tax return Generally, community property laws require you to allocate community income and expenses equally between both spouses. Amending my 2011 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 my 2011 tax return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Amending my 2011 tax return You must file an additional Form 8857 if you are requesting relief for more than three years. Amending my 2011 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 my 2011 tax return If you are requesting equitable relief, see Exception for equitable relief. Amending my 2011 tax return under How To Request Relief, earlier, for when to file Form 8857. Amending my 2011 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 my 2011 tax return Use the address or fax number shown in the Instructions for Form 8857. Amending my 2011 tax return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Amending my 2011 tax return Do not file it with the employee assigned to examine your return. Amending my 2011 tax return Generally, the IRS has 10 years to collect an amount you owe. Amending my 2011 tax return This is the collection statute of limitations. Amending my 2011 tax return By law, the IRS is not allowed to collect from you after the 10-year period ends. Amending my 2011 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 my 2011 tax return But interest and penalties continue to accrue. Amending my 2011 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 my 2011 tax return This includes the time the Tax Court is considering your request. Amending my 2011 tax return After your case is resolved, the IRS can begin or resume collecting from you. Amending my 2011 tax return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Amending my 2011 tax return See Publication 594 for more information. Amending my 2011 tax return Injured spouse relief is different from innocent spouse relief. Amending my 2011 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 my 2011 tax return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Amending my 2011 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 my 2011 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 my 2011 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 my 2011 tax return Note. Amending my 2011 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 my 2011 tax return . Amending my 2011 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 my 2011 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 my 2011 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 my 2011 tax return Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Amending my 2011 tax return Equitable relief is only available if you meet all of the following conditions. Amending my 2011 tax return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Amending my 2011 tax return You have an understated tax or underpaid tax. Amending my 2011 tax return See Note later. Amending my 2011 tax return You did not pay the tax. Amending my 2011 tax return However, see Refunds , earlier, for exceptions. Amending my 2011 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 my 2011 tax return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Amending my 2011 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 my 2011 tax return You did not file or fail to file your return with the intent to commit fraud. Amending my 2011 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 my 2011 tax return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Amending my 2011 tax return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Amending my 2011 tax return Note. Amending my 2011 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 my 2011 tax return (An underpaid tax is tax that is properly shown on the return, but has not been paid. Amending my 2011 tax return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Amending my 2011 tax return Generally, community property laws require you to allocate community income and expenses equally between both spouses. Amending my 2011 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 my 2011 tax return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Amending my 2011 tax return You must file an additional Form 8857 if you are requesting relief for more than three years. Amending my 2011 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 my 2011 tax return If you are requesting equitable relief, see Exception for equitable relief. Amending my 2011 tax return under How To Request Relief, earlier, for when to file Form 8857. Amending my 2011 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 my 2011 tax return Use the address or fax number shown in the Instructions for Form 8857. Amending my 2011 tax return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Amending my 2011 tax return Do not file it with the employee assigned to examine your return. Amending my 2011 tax return Generally, the IRS has 10 years to collect an amount you owe. Amending my 2011 tax return This is the collection statute of limitations. Amending my 2011 tax return By law, the IRS is not allowed to collect from you after the 10-year period ends. Amending my 2011 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 my 2011 tax return But interest and penalties continue to accrue. Amending my 2011 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 my 2011 tax return This includes the time the Tax Court is considering your request. Amending my 2011 tax return After your case is resolved, the IRS can begin or resume collecting from you. Amending my 2011 tax return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Amending my 2011 tax return See Publication 594 for more information. Amending my 2011 tax return Injured spouse relief is different from innocent spouse relief. Amending my 2011 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 my 2011 tax return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Amending my 2011 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 my 2011 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 my 2011 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 my 2011 tax return Note. Amending my 2011 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 my 2011 tax return . Amending my 2011 tax return What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. Amending my 2011 tax return You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Amending my 2011 tax return You have an understated tax or underpaid tax. Amending my 2011 tax return See Note later. Amending my 2011 tax return You did not pay the tax. Amending my 2011 tax return However, see Refunds , earlier, for exceptions. Amending my 2011 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 my 2011 tax return You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Amending my 2011 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 my 2011 tax return You did not file or fail to file your return with the intent to commit fraud. Amending my 2011 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 my 2011 tax return For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Amending my 2011 tax return You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Amending my 2011 tax return Note. Amending my 2011 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 my 2011 tax return (An underpaid tax is tax that is properly shown on the return, but has not been paid. Amending my 2011 tax return ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Amending my 2011 tax return Generally, community property laws require you to allocate community income and expenses equally between both spouses. Amending my 2011 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 my 2011 tax return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Amending my 2011 tax return You must file an additional Form 8857 if you are requesting relief for more than three years. Amending my 2011 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 my 2011 tax return If you are requesting equitable relief, see Exception for equitable relief. Amending my 2011 tax return under How To Request Relief, earlier, for when to file Form 8857. Amending my 2011 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 my 2011 tax return Use the address or fax number shown in the Instructions for Form 8857. Amending my 2011 tax return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Amending my 2011 tax return Do not file it with the employee assigned to examine your return. Amending my 2011 tax return Generally, the IRS has 10 years to collect an amount you owe. Amending my 2011 tax return This is the collection statute of limitations. Amending my 2011 tax return By law, the IRS is not allowed to collect from you after the 10-year period ends. Amending my 2011 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 my 2011 tax return But interest and penalties continue to accrue. Amending my 2011 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 my 2011 tax return This includes the time the Tax Court is considering your request. Amending my 2011 tax return After your case is resolved, the IRS can begin or resume collecting from you. Amending my 2011 tax return The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Amending my 2011 tax return See Publication 594 for more information. Amending my 2011 tax return Injured spouse relief is different from innocent spouse relief. Amending my 2011 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 my 2011 tax return The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Amending my 2011 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 my 2011 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 my 2011 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 my 2011 tax return Note. Amending my 2011 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 my 2011 tax return . Amending my 2011 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 my 2011 tax return Generally, community property laws require you to allocate community income and expenses equally between both spouses. Amending my 2011 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 my 2011 tax return      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Amending my 2011 tax return You must file an additional Form 8857 if you are requesting relief for more than three years. Amending my 2011 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 my 2011 tax return If you are requesting equitable relief, see Exception for equitable relief. Amending my 2011 tax return under How To Request Relief, earlier, for when to file Form 8857. Amending my 2011 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 my 2011 tax return Use the address or fax number shown in the Instructions for Form 8857. Amending my 2011 tax return File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Amending my 2011 tax return Do not file it with the employee assigned to examine your return. Amending my 2011 tax return Generally, the IRS has 10 years to collect an amount you owe. Amending my 2011 tax return This is the collection statute of limitations. Amending my 2011 tax return By law, the IRS is not allowed to collect from you after the 10-year period ends. Amending my 2011 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 my 2011 tax return But interest and penalties continue to accrue. Amending my 2011 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 my 2011 tax return This includes the time the Tax Court is considering your request. Amending my 2011 tax return After your case is resolved, the IRS can begin or