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Can I Still File 2011 Taxes Online

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Can I Still File 2011 Taxes Online

Can i still file 2011 taxes online Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Can i still file 2011 taxes online Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. Can i still file 2011 taxes online . Can i still file 2011 taxes online What is joint and several liability? . Can i still file 2011 taxes online How can I get relief from joint and several liability? . Can i still file 2011 taxes online What are the rules for innocent spouse relief? . Can i still file 2011 taxes online What are erroneous items? . Can i still file 2011 taxes online What is an understated tax? . Can i still file 2011 taxes online Will I qualify for innocent spouse relief in any situation where there is an understated tax? . Can i still file 2011 taxes online What are the rules for separation of liability relief? . Can i still file 2011 taxes online Why would a request for separation of liability relief be denied? . Can i still file 2011 taxes online What are the rules for equitable relief? . Can i still file 2011 taxes online How do state community property laws affect my ability to qualify for relief? . Can i still file 2011 taxes online How do I request relief? . Can i still file 2011 taxes online When should I file Form 8857? . Can i still file 2011 taxes online Where should I file Form 8857? . Can i still file 2011 taxes online I am currently undergoing an examination of my return. Can i still file 2011 taxes online How do I request innocent spouse relief? . Can i still file 2011 taxes online What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . Can i still file 2011 taxes online What is injured spouse relief? . Can i still file 2011 taxes online 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. Can i still file 2011 taxes online This is called joint and several liability. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. Can i still file 2011 taxes online ” Each type has different requirements. Can i still file 2011 taxes online They are explained separately below. Can i still file 2011 taxes online To qualify for innocent spouse relief, you must meet all of the following conditions. Can i still file 2011 taxes online You must have filed a joint return which has an understated tax. Can i still file 2011 taxes online The understated tax must be due to erroneous items of your spouse (or former spouse). Can i still file 2011 taxes online 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. Can i still file 2011 taxes online Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Can i still file 2011 taxes online You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Can i still file 2011 taxes online For example, you reported total tax on your 2008 return of $2,500. Can i still file 2011 taxes online IRS determined in an audit of your 2008 return that the total tax should be $3,000. Can i still file 2011 taxes online You have a $500 understated tax. Can i still file 2011 taxes online No. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Can i still file 2011 taxes online 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). Can i still file 2011 taxes online The understated tax allocated to you is generally the amount you are responsible for. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online (Under this rule, you are no longer married if you are widowed. Can i still file 2011 taxes online ) 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. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Can i still file 2011 taxes online The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Can i still file 2011 taxes online 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). Can i still file 2011 taxes online Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Can i still file 2011 taxes online Equitable relief is only available if you meet all of the following conditions. Can i still file 2011 taxes online You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Can i still file 2011 taxes online You have an understated tax or underpaid tax. Can i still file 2011 taxes online See Note later. Can i still file 2011 taxes online You did not pay the tax. Can i still file 2011 taxes online However, see Refunds , earlier, for exceptions. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Can i still file 2011 taxes online Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Can i still file 2011 taxes online You did not file or fail to file your return with the intent to commit fraud. Can i still file 2011 taxes online The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Can i still file 2011 taxes online For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Can i still file 2011 taxes online You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Can i still file 2011 taxes online Note. Can i still file 2011 taxes online Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Can i still file 2011 taxes online (An underpaid tax is tax that is properly shown on the return, but has not been paid. Can i still file 2011 taxes online ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Can i still file 2011 taxes online Generally, community property laws require you to allocate community income and expenses equally between both spouses. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Can i still file 2011 taxes online You must file an additional Form 8857 if you are requesting relief for more than three years. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online If you are requesting equitable relief, see Exception for equitable relief. Can i still file 2011 taxes online under How To Request Relief, earlier, for when to file Form 8857. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online Use the address or fax number shown in the Instructions for Form 8857. Can i still file 2011 taxes online File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Can i still file 2011 taxes online Do not file it with the employee assigned to examine your return. Can i still file 2011 taxes online Generally, the IRS has 10 years to collect an amount you owe. Can i still file 2011 taxes online This is the collection statute of limitations. Can i still file 2011 taxes online By law, the IRS is not allowed to collect from you after the 10-year period ends. Can i still file 2011 taxes online If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Can i still file 2011 taxes online But interest and penalties continue to accrue. Can i still file 2011 taxes online Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Can i still file 2011 taxes online This includes the time the Tax Court is considering your request. Can i still file 2011 taxes online After your case is resolved, the IRS can begin or resume collecting from you. Can i still file 2011 taxes online The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Can i still file 2011 taxes online See Publication 594 for more information. Can i still file 2011 taxes online Injured spouse relief is different from innocent spouse relief. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Can i still file 2011 taxes online 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). Can i still file 2011 taxes online You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Can i still file 2011 taxes online You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Can i still file 2011 taxes online Note. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online . Can i still file 2011 taxes online 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. Can i still file 2011 taxes online ” Each type has different requirements. Can i still file 2011 taxes online They are explained separately below. Can i still file 2011 taxes online To qualify for innocent spouse relief, you must meet all of the following conditions. Can i still file 2011 taxes online You must have filed a joint return which has an understated tax. Can i still file 2011 taxes online The understated tax must be due to erroneous items of your spouse (or former spouse). Can i still file 2011 taxes online 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. Can i still file 2011 taxes online Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Can i still file 2011 taxes online You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Can i still file 2011 taxes online For example, you reported total tax on your 2008 return of $2,500. Can i still file 2011 taxes online IRS determined in an audit of your 2008 return that the total tax should be $3,000. Can i still file 2011 taxes online You have a $500 understated tax. Can i still file 2011 taxes online No. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Can i still file 2011 taxes online 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). Can i still file 2011 taxes online The understated tax allocated to you is generally the amount you are responsible for. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online (Under this rule, you are no longer married if you are widowed. Can i still file 2011 taxes online ) 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. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Can i still file 2011 taxes online The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Can i still file 2011 taxes online 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). Can i still file 2011 taxes online Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Can i still file 2011 taxes online Equitable relief is only available if you meet all of the following conditions. Can i still file 2011 taxes online You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Can i still file 2011 taxes online You have an understated tax or underpaid tax. Can i still file 2011 taxes online See Note later. Can i still file 2011 taxes online You did not pay the tax. Can i still file 2011 taxes online However, see Refunds , earlier, for exceptions. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Can i still file 2011 taxes online Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Can i still file 2011 taxes online You did not file or fail to file your return with the intent to commit fraud. Can i still file 2011 taxes online The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Can i still file 2011 taxes online For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Can i still file 2011 taxes online You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Can i still file 2011 taxes online Note. Can i still file 2011 taxes online Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Can i still file 2011 taxes online (An underpaid tax is tax that is properly shown on the return, but has not been paid. Can i still file 2011 taxes online ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Can i still file 2011 taxes online Generally, community property laws require you to allocate community income and expenses equally between both spouses. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Can i still file 2011 taxes online You must file an additional Form 8857 if you are requesting relief for more than three years. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online If you are requesting equitable relief, see Exception for equitable relief. Can i still file 2011 taxes online under How To Request Relief, earlier, for when to file Form 8857. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online Use the address or fax number shown in the Instructions for Form 8857. Can i still file 2011 taxes online File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Can i still file 2011 taxes online Do not file it with the employee assigned to examine your return. Can i still file 2011 taxes online Generally, the IRS has 10 years to collect an amount you owe. Can i still file 2011 taxes online This is the collection statute of limitations. Can i still file 2011 taxes online By law, the IRS is not allowed to collect from you after the 10-year period ends. Can i still file 2011 taxes online If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Can i still file 2011 taxes online But interest and penalties continue to accrue. Can i still file 2011 taxes online Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Can i still file 2011 taxes online This includes the time the Tax Court is considering your request. Can i still file 2011 taxes online After your case is resolved, the IRS can begin or resume collecting from you. Can i still file 2011 taxes online The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Can i still file 2011 taxes online See Publication 594 for more information. Can i still file 2011 taxes online Injured spouse relief is different from innocent spouse relief. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Can i still file 2011 taxes online 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). Can i still file 2011 taxes online You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Can i still file 2011 taxes online You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Can i still file 2011 taxes online Note. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online . Can i still file 2011 taxes online What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. Can i still file 2011 taxes online You must have filed a joint return which has an understated tax. Can i still file 2011 taxes online The understated tax must be due to erroneous items of your spouse (or former spouse). Can i still file 2011 taxes online 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. Can i still file 2011 taxes online Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Can i still file 2011 taxes online You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Can i still file 2011 taxes online For example, you reported total tax on your 2008 return of $2,500. Can i still file 2011 taxes online IRS determined in an audit of your 2008 return that the total tax should be $3,000. Can i still file 2011 taxes online You have a $500 understated tax. Can i still file 2011 taxes online No. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Can i still file 2011 taxes online 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). Can i still file 2011 taxes online The understated tax allocated to you is generally the amount you are responsible for. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online (Under this rule, you are no longer married if you are widowed. Can i still file 2011 taxes online ) 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. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Can i still file 2011 taxes online The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Can i still file 2011 taxes online 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). Can i still file 2011 taxes online Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Can i still file 2011 taxes online Equitable relief is only available if you meet all of the following conditions. Can i still file 2011 taxes online You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Can i still file 2011 taxes online You have an understated tax or underpaid tax. Can i still file 2011 taxes online See Note later. Can i still file 2011 taxes online You did not pay the tax. Can i still file 2011 taxes online However, see Refunds , earlier, for exceptions. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Can i still file 2011 taxes online Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Can i still file 2011 taxes online You did not file or fail to file your return with the intent to commit fraud. Can i still file 2011 taxes online The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Can i still file 2011 taxes online For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Can i still file 2011 taxes online You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Can i still file 2011 taxes online Note. Can i still file 2011 taxes online Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Can i still file 2011 taxes online (An underpaid tax is tax that is properly shown on the return, but has not been paid. Can i still file 2011 taxes online ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Can i still file 2011 taxes online Generally, community property laws require you to allocate community income and expenses equally between both spouses. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Can i still file 2011 taxes online You must file an additional Form 8857 if you are requesting relief for more than three years. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online If you are requesting equitable relief, see Exception for equitable relief. Can i still file 2011 taxes online under How To Request Relief, earlier, for when to file Form 8857. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online Use the address or fax number shown in the Instructions for Form 8857. Can i still file 2011 taxes online File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Can i still file 2011 taxes online Do not file it with the employee assigned to examine your return. Can i still file 2011 taxes online Generally, the IRS has 10 years to collect an amount you owe. Can i still file 2011 taxes online This is the collection statute of limitations. Can i still file 2011 taxes online By law, the IRS is not allowed to collect from you after the 10-year period ends. Can i still file 2011 taxes online If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Can i still file 2011 taxes online But interest and penalties continue to accrue. Can i still file 2011 taxes online Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Can i still file 2011 taxes online This includes the time the Tax Court is considering your request. Can i still file 2011 taxes online After your case is resolved, the IRS can begin or resume collecting from you. Can i still file 2011 taxes online The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Can i still file 2011 taxes online See Publication 594 for more information. Can i still file 2011 taxes online Injured spouse relief is different from innocent spouse relief. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Can i still file 2011 taxes online 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). Can i still file 2011 taxes online You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Can i still file 2011 taxes online You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Can i still file 2011 taxes online Note. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online . Can i still file 2011 taxes online 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. Can i still file 2011 taxes online You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Can i still file 2011 taxes online For example, you reported total tax on your 2008 return of $2,500. Can i still file 2011 taxes online IRS determined in an audit of your 2008 return that the total tax should be $3,000. Can i still file 2011 taxes online You have a $500 understated tax. Can i still file 2011 taxes online No. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Can i still file 2011 taxes online 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). Can i still file 2011 taxes online The understated tax allocated to you is generally the amount you are responsible for. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online (Under this rule, you are no longer married if you are widowed. Can i still file 2011 taxes online ) 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. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Can i still file 2011 taxes online The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Can i still file 2011 taxes online 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). Can i still file 2011 taxes online Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Can i still file 2011 taxes online Equitable relief is only available if you meet all of the following conditions. Can i still file 2011 taxes online You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Can i still file 2011 taxes online You have an understated tax or underpaid tax. Can i still file 2011 taxes online See Note later. Can i still file 2011 taxes online You did not pay the tax. Can i still file 2011 taxes online However, see Refunds , earlier, for exceptions. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Can i still file 2011 taxes online Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Can i still file 2011 taxes online You did not file or fail to file your return with the intent to commit fraud. Can i still file 2011 taxes online The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Can i still file 2011 taxes online For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Can i still file 2011 taxes online You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Can i still file 2011 taxes online Note. Can i still file 2011 taxes online Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Can i still file 2011 taxes online (An underpaid tax is tax that is properly shown on the return, but has not been paid. Can i still file 2011 taxes online ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Can i still file 2011 taxes online Generally, community property laws require you to allocate community income and expenses equally between both spouses. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Can i still file 2011 taxes online You must file an additional Form 8857 if you are requesting relief for more than three years. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online If you are requesting equitable relief, see Exception for equitable relief. Can i still file 2011 taxes online under How To Request Relief, earlier, for when to file Form 8857. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online Use the address or fax number shown in the Instructions for Form 8857. Can i still file 2011 taxes online File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Can i still file 2011 taxes online Do not file it with the employee assigned to examine your return. Can i still file 2011 taxes online Generally, the IRS has 10 years to collect an amount you owe. Can i still file 2011 taxes online This is the collection statute of limitations. Can i still file 2011 taxes online By law, the IRS is not allowed to collect from you after the 10-year period ends. Can i still file 2011 taxes online If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Can i still file 2011 taxes online But interest and penalties continue to accrue. Can i still file 2011 taxes online Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Can i still file 2011 taxes online This includes the time the Tax Court is considering your request. Can i still file 2011 taxes online After your case is resolved, the IRS can begin or resume collecting from you. Can i still file 2011 taxes online The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Can i still file 2011 taxes online See Publication 594 for more information. Can i still file 2011 taxes online Injured spouse relief is different from innocent spouse relief. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Can i still file 2011 taxes online 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). Can i still file 2011 taxes online You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Can i still file 2011 taxes online You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Can i still file 2011 taxes online Note. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online . Can i still file 2011 taxes online 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. Can i still file 2011 taxes online For example, you reported total tax on your 2008 return of $2,500. Can i still file 2011 taxes online IRS determined in an audit of your 2008 return that the total tax should be $3,000. Can i still file 2011 taxes online You have a $500 understated tax. Can i still file 2011 taxes online No. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Can i still file 2011 taxes online 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). Can i still file 2011 taxes online The understated tax allocated to you is generally the amount you are responsible for. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online (Under this rule, you are no longer married if you are widowed. Can i still file 2011 taxes online ) 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. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Can i still file 2011 taxes online The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Can i still file 2011 taxes online 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). Can i still file 2011 taxes online Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Can i still file 2011 taxes online Equitable relief is only available if you meet all of the following conditions. Can i still file 2011 taxes online You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Can i still file 2011 taxes online You have an understated tax or underpaid tax. Can i still file 2011 taxes online See Note later. Can i still file 2011 taxes online You did not pay the tax. Can i still file 2011 taxes online However, see Refunds , earlier, for exceptions. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Can i still file 2011 taxes online Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Can i still file 2011 taxes online You did not file or fail to file your return with the intent to commit fraud. Can i still file 2011 taxes online The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Can i still file 2011 taxes online For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Can i still file 2011 taxes online You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Can i still file 2011 taxes online Note. Can i still file 2011 taxes online Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Can i still file 2011 taxes online (An underpaid tax is tax that is properly shown on the return, but has not been paid. Can i still file 2011 taxes online ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Can i still file 2011 taxes online Generally, community property laws require you to allocate community income and expenses equally between both spouses. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Can i still file 2011 taxes online You must file an additional Form 8857 if you are requesting relief for more than three years. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online If you are requesting equitable relief, see Exception for equitable relief. Can i still file 2011 taxes online under How To Request Relief, earlier, for when to file Form 8857. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online Use the address or fax number shown in the Instructions for Form 8857. Can i still file 2011 taxes online File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Can i still file 2011 taxes online Do not file it with the employee assigned to examine your return. Can i still file 2011 taxes online Generally, the IRS has 10 years to collect an amount you owe. Can i still file 2011 taxes online This is the collection statute of limitations. Can i still file 2011 taxes online By law, the IRS is not allowed to collect from you after the 10-year period ends. Can i still file 2011 taxes online If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Can i still file 2011 taxes online But interest and penalties continue to accrue. Can i still file 2011 taxes online Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Can i still file 2011 taxes online This includes the time the Tax Court is considering your request. Can i still file 2011 taxes online After your case is resolved, the IRS can begin or resume collecting from you. Can i still file 2011 taxes online The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Can i still file 2011 taxes online See Publication 594 for more information. Can i still file 2011 taxes online Injured spouse relief is different from innocent spouse relief. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Can i still file 2011 taxes online 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). Can i still file 2011 taxes online You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Can i still file 2011 taxes online You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Can i still file 2011 taxes online Note. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online . Can i still file 2011 taxes online Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Can i still file 2011 taxes online 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). Can i still file 2011 taxes online The understated tax allocated to you is generally the amount you are responsible for. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online (Under this rule, you are no longer married if you are widowed. Can i still file 2011 taxes online ) 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. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Can i still file 2011 taxes online The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Can i still file 2011 taxes online 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). Can i still file 2011 taxes online Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Can i still file 2011 taxes online Equitable relief is only available if you meet all of the following conditions. Can i still file 2011 taxes online You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Can i still file 2011 taxes online You have an understated tax or underpaid tax. Can i still file 2011 taxes online See Note later. Can i still file 2011 taxes online You did not pay the tax. Can i still file 2011 taxes online However, see Refunds , earlier, for exceptions. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Can i still file 2011 taxes online Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Can i still file 2011 taxes online You did not file or fail to file your return with the intent to commit fraud. Can i still file 2011 taxes online The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Can i still file 2011 taxes online For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Can i still file 2011 taxes online You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Can i still file 2011 taxes online Note. Can i still file 2011 taxes online Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Can i still file 2011 taxes online (An underpaid tax is tax that is properly shown on the return, but has not been paid. Can i still file 2011 taxes online ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Can i still file 2011 taxes online Generally, community property laws require you to allocate community income and expenses equally between both spouses. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Can i still file 2011 taxes online You must file an additional Form 8857 if you are requesting relief for more than three years. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online If you are requesting equitable relief, see Exception for equitable relief. Can i still file 2011 taxes online under How To Request Relief, earlier, for when to file Form 8857. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online Use the address or fax number shown in the Instructions for Form 8857. Can i still file 2011 taxes online File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Can i still file 2011 taxes online Do not file it with the employee assigned to examine your return. Can i still file 2011 taxes online Generally, the IRS has 10 years to collect an amount you owe. Can i still file 2011 taxes online This is the collection statute of limitations. Can i still file 2011 taxes online By law, the IRS is not allowed to collect from you after the 10-year period ends. Can i still file 2011 taxes online If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Can i still file 2011 taxes online But interest and penalties continue to accrue. Can i still file 2011 taxes online Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Can i still file 2011 taxes online This includes the time the Tax Court is considering your request. Can i still file 2011 taxes online After your case is resolved, the IRS can begin or resume collecting from you. Can i still file 2011 taxes online The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Can i still file 2011 taxes online See Publication 594 for more information. Can i still file 2011 taxes online Injured spouse relief is different from innocent spouse relief. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Can i still file 2011 taxes online 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). Can i still file 2011 taxes online You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Can i still file 2011 taxes online You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Can i still file 2011 taxes online Note. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online . Can i still file 2011 taxes online 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). Can i still file 2011 taxes online The understated tax allocated to you is generally the amount you are responsible for. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online (Under this rule, you are no longer married if you are widowed. Can i still file 2011 taxes online ) 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. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Can i still file 2011 taxes online The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Can i still file 2011 taxes online 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). Can i still file 2011 taxes online Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Can i still file 2011 taxes online Equitable relief is only available if you meet all of the following conditions. Can i still file 2011 taxes online You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Can i still file 2011 taxes online You have an understated tax or underpaid tax. Can i still file 2011 taxes online See Note later. Can i still file 2011 taxes online You did not pay the tax. Can i still file 2011 taxes online However, see Refunds , earlier, for exceptions. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Can i still file 2011 taxes online Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Can i still file 2011 taxes online You did not file or fail to file your return with the intent to commit fraud. Can i still file 2011 taxes online The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Can i still file 2011 taxes online For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Can i still file 2011 taxes online You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Can i still file 2011 taxes online Note. Can i still file 2011 taxes online Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Can i still file 2011 taxes online (An underpaid tax is tax that is properly shown on the return, but has not been paid. Can i still file 2011 taxes online ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Can i still file 2011 taxes online Generally, community property laws require you to allocate community income and expenses equally between both spouses. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Can i still file 2011 taxes online You must file an additional Form 8857 if you are requesting relief for more than three years. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online If you are requesting equitable relief, see Exception for equitable relief. Can i still file 2011 taxes online under How To Request Relief, earlier, for when to file Form 8857. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online Use the address or fax number shown in the Instructions for Form 8857. Can i still file 2011 taxes online File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Can i still file 2011 taxes online Do not file it with the employee assigned to examine your return. Can i still file 2011 taxes online Generally, the IRS has 10 years to collect an amount you owe. Can i still file 2011 taxes online This is the collection statute of limitations. Can i still file 2011 taxes online By law, the IRS is not allowed to collect from you after the 10-year period ends. Can i still file 2011 taxes online If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Can i still file 2011 taxes online But interest and penalties continue to accrue. Can i still file 2011 taxes online Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Can i still file 2011 taxes online This includes the time the Tax Court is considering your request. Can i still file 2011 taxes online After your case is resolved, the IRS can begin or resume collecting from you. Can i still file 2011 taxes online The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Can i still file 2011 taxes online See Publication 594 for more information. Can i still file 2011 taxes online Injured spouse relief is different from innocent spouse relief. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Can i still file 2011 taxes online 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). Can i still file 2011 taxes online You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Can i still file 2011 taxes online You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Can i still file 2011 taxes online Note. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online . Can i still file 2011 taxes online 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. Can i still file 2011 taxes online The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Can i still file 2011 taxes online 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). Can i still file 2011 taxes online Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Can i still file 2011 taxes online Equitable relief is only available if you meet all of the following conditions. Can i still file 2011 taxes online You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Can i still file 2011 taxes online You have an understated tax or underpaid tax. Can i still file 2011 taxes online See Note later. Can i still file 2011 taxes online You did not pay the tax. Can i still file 2011 taxes online However, see Refunds , earlier, for exceptions. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Can i still file 2011 taxes online Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Can i still file 2011 taxes online You did not file or fail to file your return with the intent to commit fraud. Can i still file 2011 taxes online The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Can i still file 2011 taxes online For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Can i still file 2011 taxes online You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Can i still file 2011 taxes online Note. Can i still file 2011 taxes online Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Can i still file 2011 taxes online (An underpaid tax is tax that is properly shown on the return, but has not been paid. Can i still file 2011 taxes online ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Can i still file 2011 taxes online Generally, community property laws require you to allocate community income and expenses equally between both spouses. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Can i still file 2011 taxes online You must file an additional Form 8857 if you are requesting relief for more than three years. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online If you are requesting equitable relief, see Exception for equitable relief. Can i still file 2011 taxes online under How To Request Relief, earlier, for when to file Form 8857. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online Use the address or fax number shown in the Instructions for Form 8857. Can i still file 2011 taxes online File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Can i still file 2011 taxes online Do not file it with the employee assigned to examine your return. Can i still file 2011 taxes online Generally, the IRS has 10 years to collect an amount you owe. Can i still file 2011 taxes online This is the collection statute of limitations. Can i still file 2011 taxes online By law, the IRS is not allowed to collect from you after the 10-year period ends. Can i still file 2011 taxes online If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Can i still file 2011 taxes online But interest and penalties continue to accrue. Can i still file 2011 taxes online Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Can i still file 2011 taxes online This includes the time the Tax Court is considering your request. Can i still file 2011 taxes online After your case is resolved, the IRS can begin or resume collecting from you. Can i still file 2011 taxes online The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Can i still file 2011 taxes online See Publication 594 for more information. Can i still file 2011 taxes online Injured spouse relief is different from innocent spouse relief. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Can i still file 2011 taxes online 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). Can i still file 2011 taxes online You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Can i still file 2011 taxes online You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Can i still file 2011 taxes online Note. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online . Can i still file 2011 taxes online What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. Can i still file 2011 taxes online You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Can i still file 2011 taxes online You have an understated tax or underpaid tax. Can i still file 2011 taxes online See Note later. Can i still file 2011 taxes online You did not pay the tax. Can i still file 2011 taxes online However, see Refunds , earlier, for exceptions. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Can i still file 2011 taxes online Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Can i still file 2011 taxes online You did not file or fail to file your return with the intent to commit fraud. Can i still file 2011 taxes online The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Can i still file 2011 taxes online For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Can i still file 2011 taxes online You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Can i still file 2011 taxes online Note. Can i still file 2011 taxes online Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Can i still file 2011 taxes online (An underpaid tax is tax that is properly shown on the return, but has not been paid. Can i still file 2011 taxes online ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Can i still file 2011 taxes online Generally, community property laws require you to allocate community income and expenses equally between both spouses. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Can i still file 2011 taxes online You must file an additional Form 8857 if you are requesting relief for more than three years. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online If you are requesting equitable relief, see Exception for equitable relief. Can i still file 2011 taxes online under How To Request Relief, earlier, for when to file Form 8857. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online Use the address or fax number shown in the Instructions for Form 8857. Can i still file 2011 taxes online File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Can i still file 2011 taxes online Do not file it with the employee assigned to examine your return. Can i still file 2011 taxes online Generally, the IRS has 10 years to collect an amount you owe. Can i still file 2011 taxes online This is the collection statute of limitations. Can i still file 2011 taxes online By law, the IRS is not allowed to collect from you after the 10-year period ends. Can i still file 2011 taxes online If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Can i still file 2011 taxes online But interest and penalties continue to accrue. Can i still file 2011 taxes online Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Can i still file 2011 taxes online This includes the time the Tax Court is considering your request. Can i still file 2011 taxes online After your case is resolved, the IRS can begin or resume collecting from you. Can i still file 2011 taxes online The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Can i still file 2011 taxes online See Publication 594 for more information. Can i still file 2011 taxes online Injured spouse relief is different from innocent spouse relief. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Can i still file 2011 taxes online 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). Can i still file 2011 taxes online You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Can i still file 2011 taxes online You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Can i still file 2011 taxes online Note. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online . Can i still file 2011 taxes online 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. Can i still file 2011 taxes online Generally, community property laws require you to allocate community income and expenses equally between both spouses. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Can i still file 2011 taxes online You must file an additional Form 8857 if you are requesting relief for more than three years. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online If you are requesting equitable relief, see Exception for equitable relief. Can i still file 2011 taxes online under How To Request Relief, earlier, for when to file Form 8857. Can i still file 2011 taxes online 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. Can i still file 2011 taxes online Use the address or fax number shown in the Instructions for Form 8857. Can i still file 2011 taxes online File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Can i still file 2011 taxes online Do not file it with the employee assigned to examine your return. Can i still file 2011 taxes online Generally, the IRS has 10 years to collect an amount you owe. Can i still file 2011 taxes online This is the collection statute of limitations. Can i still file 2011 taxes online By law, the IRS is not allowed to collect from you after the 10-year period ends. Can i still file 2011 taxes online If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Can i still file 2011 taxes online But interest and penalties continue to accrue. Can i still file 2011 taxes online Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Can i still file 2011 taxes online This includes the time the Tax Court is considering your request. Can i still file 2011 taxes online After your case is resolved, the IRS can begin or
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Can i still file 2011 taxes online Part One -   La Declaración de Impuestos sobre los Ingresos Los cuatro capítulos de esta sección presentan información básica sobre el sistema tributario. Can i still file 2011 taxes online Le explican los primeros pasos para llenar una declaración de impuestos; por ejemplo, cómo determinar qué estado civil para efectos de la declaración le corresponde, cuántas exenciones puede reclamar y qué formulario presentar. Can i still file 2011 taxes online Asimismo, explican los requisitos de mantenimiento de documentación, el sistema de presentación electrónica del IRS e-file, determinadas multas y los dos métodos que se utilizan para pagar impuestos durante el año: la retención del impuesto y el impuesto estimado. Can i still file 2011 taxes online Table of Contents 1. Can i still file 2011 taxes online   Información para la Presentación de la Declaración de ImpuestosQué Hay de Nuevo Recordatorios Introduction ¿Debo Presentar una Declaración?Individuos/Personas Físicas—En General Dependientes Determinados Hijos Menores de 19 Años de Edad o Estudiantes a Tiempo Completo Trabajadores por Cuenta Propia Extranjeros Quién Debe Presentar una Declaración ¿Qué Formulario Debo Usar?Formulario 1040EZ Formulario 1040A Formulario 1040 ¿Tengo que Presentar la Declaración en Papel? E-file del IRS ¿Cuándo Tengo que Presentar la Declaración?Servicios de entrega privados. Can i still file 2011 taxes online Prórrogas del Plazo para Presentar la Declaración de Impuestos ¿Cómo Preparo la Declaración de Impuestos?¿Cuándo Declaro los Ingresos y Gastos? Número de Seguro Social Fondo para la Campaña Electoral Presidencial Cálculos Documentos Adjuntos Designación de un Tercero Firmas Preparador Remunerado Reembolsos Cantidad que Adeuda Donaciones Para Reducir la Deuda Pública Nombre y Dirección ¿Dónde Presento la Declaración? ¿Qué Ocurre Después de Presentar la Declaración?¿Qué Documentos Debo Mantener? ¿Por Qué Debe Mantener los Documentos? Tipo de Documentos que Debe Mantener Documentos Básicos Cuánto Tiempo Debe Mantener los Documentos Información sobre Reembolsos Intereses Sobre Reembolsos Cambio de Dirección ¿Qué Sucede Si Cometí un Error?Declaraciones Enmendadas y Reclamaciones de Reembolso Multas Robo de Identidad 2. Can i still file 2011 taxes online   Estado Civil para Efectos de la DeclaraciónQué Hay de Nuevo Introduction Useful Items - You may want to see: Estado CivilPersonas divorciadas. Can i still file 2011 taxes online Divorcio y nuevo matrimonio. Can i still file 2011 taxes online Matrimonios anulados. Can i still file 2011 taxes online Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. Can i still file 2011 taxes online Personas consideradas casadas. Can i still file 2011 taxes online Matrimonio del mismo sexo. Can i still file 2011 taxes online Cónyuge fallecido durante el año. Can i still file 2011 taxes online Personas casadas que viven separadas. Can i still file 2011 taxes online Soltero Casados que Presentan una Declaración ConjuntaPresentación de una Declaración Conjunta Casados que Presentan la Declaración por SeparadoReglas Especiales Cabeza de FamiliaPersonas Consideradas no Casadas Personas que Mantienen una Vivienda Persona Calificada Viudo que Reúne los Requisitos con Hijo Dependiente 3. Can i still file 2011 taxes online   Exenciones Personales y por DependientesQué Hay de Nuevo Introduction Useful Items - You may want to see: ExencionesExenciones Personales Exenciones por Dependientes Hijo Calificado Pariente Calificado Eliminación gradual por fases de la exención Números de Seguro Social para DependientesNacimiento y fallecimiento en el año 2013. Can i still file 2011 taxes online Número de identificación personal del contribuyente del Servicio de Impuestos Internos. Can i still file 2011 taxes online Números de identificación del contribuyente en proceso de adopción. Can i still file 2011 taxes online 4. Can i still file 2011 taxes online   Retención de Impuestos e Impuesto EstimadoQué Hay de Nuevo para el Año 2014 Recordatorios Introduction Useful Items - You may want to see: Retención de Impuesto para el Año 2014Sueldos y Salarios Propinas Beneficios Marginales Tributables Compensación por Enfermedad Pensiones y Anualidades Ganancias Provenientes de Juegos de Azar y Apuestas Compensación por Desempleo Pagos del Gobierno Federal Retención Adicional Impuesto Estimado para el Año 2014Quién no Tiene que Pagar el Impuesto Estimado ¿Quién Tiene que Pagar Impuesto Estimado? Cómo Calcular el Impuesto Estimado Cuándo se Debe Pagar el Impuesto Estimado Cómo Determinar Cada Pago Cómo Pagar el Impuesto Estimado Crédito por Impuestos Retenidos e Impuesto Estimado para el Año 2013Retención Impuesto Estimado Multa por Pago Insuficiente de Impuestos para el Año 2013 Prev  Up  Next   Home   More Online Publications