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Federal Tax Ez Form 2011

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Federal Tax Ez Form 2011

Federal tax ez form 2011 Publication 521 - Main Content Table of Contents Who Can Deduct Moving ExpensesMove Related to Start of Work Distance Test Time Test Retirees or Survivors Who Move to the United States Deductible Moving ExpensesMoves to Locations in the United States Moves to Locations Outside the United States Nondeductible Expenses ReimbursementsTypes of Reimbursement Plans Tax Withholding and Estimated Tax How and When To ReportForm 3903 When To Deduct Expenses Illustrated Example Members of the Armed Forces How To Get Tax Help Who Can Deduct Moving Expenses You can deduct your moving expenses if you meet all three of the following requirements. Federal tax ez form 2011 Your move is closely related to the start of work. Federal tax ez form 2011 You meet the distance test. Federal tax ez form 2011 You meet the time test. Federal tax ez form 2011 After you have read these rules, you may want to use Figure B to help you decide if you can deduct your moving expenses. Federal tax ez form 2011 Retirees, survivors, and Armed Forces members. Federal tax ez form 2011   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. Federal tax ez form 2011 These rules are discussed later in this publication. Federal tax ez form 2011 Move Related to Start of Work Your move must be closely related, both in time and in place, to the start of work at your new job location. Federal tax ez form 2011 Closely related in time. Federal tax ez form 2011   In most cases, you can consider moving expenses incurred within 1 year from the date you first reported to work at the new location as closely related in time to the start of work. Federal tax ez form 2011 It is not necessary that you arrange to work before moving to a new location, as long as you actually go to work in that location. Federal tax ez form 2011    Figure A. Federal tax ez form 2011 Illustration of Distance Test Please click here for the text description of the image. Federal tax ez form 2011 Figure A   If you do not move within 1 year of the date you begin work, you ordinarily cannot deduct the expenses unless you can show that circumstances existed that prevented the move within that time. Federal tax ez form 2011 Example. Federal tax ez form 2011 Your family moved more than a year after you started work at a new location. Federal tax ez form 2011 You delayed the move for 18 months to allow your child to complete high school. Federal tax ez form 2011 You can deduct your moving expenses. Federal tax ez form 2011 Closely related in place. Federal tax ez form 2011   You can generally consider your move closely related in place to the start of work if the distance from your new home to the new job location is not more than the distance from your former home to the new job location. Federal tax ez form 2011 If your move does not meet this requirement, you may still be able to deduct moving expenses if you can show that: You are required to live at your new home as a condition of your employment, or You will spend less time or money commuting from your new home to your new job location. Federal tax ez form 2011 Home defined. Federal tax ez form 2011   Your home means your main home (residence). Federal tax ez form 2011 It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. Federal tax ez form 2011 It does not include other homes owned or kept up by you or members of your family. Federal tax ez form 2011 It also does not include a seasonal home, such as a summer beach cottage. Federal tax ez form 2011 Your former home means your home before you left for your new job location. Federal tax ez form 2011 Your new home means your home within the area of your new job location. Federal tax ez form 2011 Retirees or survivors. Federal tax ez form 2011   You may be able to deduct the expenses of moving to the United States or its possessions even though the move is not related to the start of work at a new job location. Federal tax ez form 2011 You must have worked outside the United States or be a survivor of someone who did. Federal tax ez form 2011 See Retirees or Survivors Who Move to the United States, later. Federal tax ez form 2011 Distance Test Your move will meet the distance test if your new main job location is at least 50 miles farther from your former home than your old main job location was from your former home. Federal tax ez form 2011 For example, if your old main job location was 3 miles from your former home, your new main job location must be at least 53 miles from that former home. Federal tax ez form 2011 You can use Worksheet 1 to see if you meet this test. Federal tax ez form 2011 Worksheet 1. Federal tax ez form 2011 Distance Test   Note. Federal tax ez form 2011 Members of the Armed Forces may not have to meet this test. Federal tax ez form 2011 See Members of the Armed Forces. Federal tax ez form 2011     1. Federal tax ez form 2011 Enter the number of miles from your old home to your new workplace 1. Federal tax ez form 2011 miles 2. Federal tax ez form 2011 Enter the number of miles from your old home to your old workplace 2. Federal tax ez form 2011 miles 3. Federal tax ez form 2011 Subtract line 2 from line 1. Federal tax ez form 2011 If zero or less, enter -0- 3. Federal tax ez form 2011 miles 4. Federal tax ez form 2011 Is line 3 at least 50 miles? □ Yes. Federal tax ez form 2011 You meet this test. Federal tax ez form 2011  □ No. Federal tax ez form 2011 You do not meet this test. Federal tax ez form 2011 You cannot deduct your moving expenses. Federal tax ez form 2011 The distance between a job location and your home is the shortest of the more commonly traveled routes between them. Federal tax ez form 2011 The distance test considers only the location of your former home. Federal tax ez form 2011 It does not take into account the location of your new home. Federal tax ez form 2011 See Figure A, earlier. Federal tax ez form 2011 Example. Federal tax ez form 2011 You moved to a new home less than 50 miles from your former home because you changed main job locations. Federal tax ez form 2011 Your old main job location was 3 miles from your former home. Federal tax ez form 2011 Your new main job location is 60 miles from that home. Federal tax ez form 2011 Because your new main job location is 57 miles farther from your former home than the distance from your former home to your old main job location, you meet the distance test. Federal tax ez form 2011 First job or return to full-time work. Federal tax ez form 2011   If you go to work full time for the first time, your place of work must be at least 50 miles from your former home to meet the distance test. Federal tax ez form 2011   If you go back to full-time work after a substantial period of part-time work or unemployment, your place of work also must be at least 50 miles from your former home. Federal tax ez form 2011 Armed Forces. Federal tax ez form 2011   If you are in the Armed Forces and you moved because of a permanent change of station, you do not have to meet the distance test. Federal tax ez form 2011 See Members of the Armed Forces, later. Federal tax ez form 2011 Main job location. Federal tax ez form 2011   Your main job location is usually the place where you spend most of your working time. Federal tax ez form 2011 This could be your office, plant, store, shop, or other location. Federal tax ez form 2011 If there is no one place where you spend most of your working time, your main job location is the place where your work is centered, such as where you report for work or are otherwise required to “base” your work. Federal tax ez form 2011 Union members. Federal tax ez form 2011   If you work for several employers on a short-term basis and you get work under a union hall system (such as a construction or building trades worker), your main job location is the union hall. Federal tax ez form 2011 More than one job. Federal tax ez form 2011   If you have more than one job at any time, your main job location depends on the facts in each case. Federal tax ez form 2011 The more important factors to be considered are: The total time you spend at each place, The amount of work you do at each place, and How much money you earn at each place. Federal tax ez form 2011    Table 1. Federal tax ez form 2011 Satisfying the Time Test for Employees and Self-Employed Persons IF you are. Federal tax ez form 2011 . Federal tax ez form 2011 . Federal tax ez form 2011 THEN you satisfy the time test by meeting the. Federal tax ez form 2011 . Federal tax ez form 2011 . Federal tax ez form 2011 an employee 39-week test for employees. Federal tax ez form 2011 self-employed 78-week test for self-employed persons. Federal tax ez form 2011 both self-employed and an employee at the same time 78-week test for a self-employed person or the 39-week  test for an employee. Federal tax ez form 2011 Your principal place of work  determines which test applies. Federal tax ez form 2011 both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. Federal tax ez form 2011 Time Test To deduct your moving expenses, you also must meet one of the following two time tests. Federal tax ez form 2011 The time test for employees. Federal tax ez form 2011 The time test for self-employed persons. Federal tax ez form 2011 Both of these tests are explained below. Federal tax ez form 2011 See Table 1, below, for a summary of these tests. Federal tax ez form 2011 You can deduct your moving expenses before you meet either of the time tests. Federal tax ez form 2011 See Time Test Not Yet Met, later. Federal tax ez form 2011 Time Test for Employees If you are an employee, you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location (39-week test). Federal tax ez form 2011 Full-time employment depends on what is usual for your type of work in your area. Federal tax ez form 2011 For purposes of this test, the following four rules apply. Federal tax ez form 2011 You count only your full-time work as an employee, not any work you do as a self-employed person. Federal tax ez form 2011 You do not have to work for the same employer for all 39 weeks. Federal tax ez form 2011 You do not have to work 39 weeks in a row. Federal tax ez form 2011 You must work full time within the same general commuting area for all 39 weeks. Federal tax ez form 2011 Temporary absence from work. Federal tax ez form 2011   You are considered to have worked full time during any week you are temporarily absent from work because of illness, strikes, lockouts, layoffs, natural disasters, or similar causes. Federal tax ez form 2011 You are also considered to have worked full time during any week you are absent from work for leave or vacation provided for in your work contract or agreement. Federal tax ez form 2011 Seasonal work. Federal tax ez form 2011   If your work is seasonal, you are considered to be working full time during the off-season only if your work contract or agreement covers an off-season period of less than 6 months. Federal tax ez form 2011 For example, a school teacher on a 12-month contract who teaches on a full-time basis for more than 6 months is considered to have worked full time for the entire 12 months. Federal tax ez form 2011    Figure B. Federal tax ez form 2011 Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. Federal tax ez form 2011 Figure B Time Test for Self-Employed Persons If you are self-employed, you must work full time for at least 39 weeks during the first 12 months and for a total of at least 78 weeks during the first 24 months after you arrive in the general area of your new job location (78-week test). Federal tax ez form 2011 For purposes of the time test for self-employed persons, the following three rules apply. Federal tax ez form 2011 You count any full-time work you do either as an employee or as a self-employed person. Federal tax ez form 2011 You do not have to work for the same employer or be self-employed in the same trade or business for the 78 weeks. Federal tax ez form 2011 You must work within the same general commuting area for all 78 weeks. Federal tax ez form 2011 Example. Federal tax ez form 2011 You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. Federal tax ez form 2011 You pay moving expenses in 2013 and 2014 in connection with this move. Federal tax ez form 2011 On April 15, 2014, when you file your income tax return for the year 2013, you have been performing services as a self-employed individual on a full-time basis in New York City for approximately 20 weeks. Federal tax ez form 2011 Although you have not satisfied the 78-week employment condition at this time, you can deduct your 2013 moving expenses on your 2013 income tax return as there is still sufficient time remaining before December 1, 2015, to satisfy such condition. Federal tax ez form 2011 You can deduct any moving expenses you pay in 2014 on your 2014 income tax return even if you have not met the 78-week test. Federal tax ez form 2011 You have until December 1, 2015, to satisfy this requirement. Federal tax ez form 2011 Self-employment. Federal tax ez form 2011   You are self-employed if you work as the sole owner of an unincorporated business or as a partner in a partnership carrying on a business. Federal tax ez form 2011 You are not considered self-employed if you are semi-retired, are a part-time student, or work only a few hours each week. Federal tax ez form 2011 Full-time work. Federal tax ez form 2011   You can count only those weeks during which you work full time as a week of work. Federal tax ez form 2011 Whether you work full time during any week depends on what is usual for your type of work in your area. Federal tax ez form 2011 For example, you are a self-employed dentist and maintain office hours 4 days a week. Federal tax ez form 2011 You are considered to perform services full time if maintaining office hours 4 days a week is not unusual for other self-employed dentists in your area. Federal tax ez form 2011 Temporary absence from work. Federal tax ez form 2011   You are considered to be self-employed on a full-time basis during any week you are temporarily absent from work because of illness, strikes, natural disasters, or similar causes. Federal tax ez form 2011 Seasonal trade or business. Federal tax ez form 2011   If your trade or business is seasonal, the off-season weeks when no work is required or available may be counted as weeks during which you worked full time. Federal tax ez form 2011 The off-season must be less than 6 months and you must work full time before and after the off-season. Federal tax ez form 2011 Example. Federal tax ez form 2011 You own and operate a motel at a beach resort. Federal tax ez form 2011 The motel is closed for 5 months during the off-season. Federal tax ez form 2011 You work full time as the operator of the motel before and after the off-season. Federal tax ez form 2011 You are considered self-employed on a full-time basis during the weeks of the off-season. Federal tax ez form 2011   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. Federal tax ez form 2011 Example. Federal tax ez form 2011 Justin quit his job and moved from the east coast to the west coast to begin a full-time job as a cabinet-maker for C and L Cabinet Shop. Federal tax ez form 2011 He generally worked at the shop about 40 hours each week. Federal tax ez form 2011 Shortly after the move, Justin also began operating a cabinet-installation business from his home for several hours each afternoon and all day on weekends. Federal tax ez form 2011 Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. Federal tax ez form 2011    If Justin is unable to satisfy the requirements of the 39-week test during the 12-month period immediately following his arrival in the general location of his new principal place of work, he can satisfy the 78-week test. Federal tax ez form 2011 Joint Return If you are married, file a joint return, and both you and your spouse work full-time, either of you can satisfy the full-time work test. Federal tax ez form 2011 However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. Federal tax ez form 2011 Time Test Not Yet Met You can deduct your moving expenses on your 2013 tax return even though you have not met the time test by the date your 2013 return is due. Federal tax ez form 2011 You can do this if you expect to meet the 39-week test in 2014 or the 78-week test in 2014 or 2015. Federal tax ez form 2011 If you do not deduct your moving expenses on your 2013 return, and you later meet the time test, you can file an amended return for 2013 to take the deduction. Federal tax ez form 2011 See When To Deduct Expenses later, for more details. Federal tax ez form 2011 Failure to meet the time test. Federal tax ez form 2011    If you deduct moving expenses but do not meet the time test in 2014 or 2015, you must either: Report your moving expense deduction as other income on your Form 1040 for the year you cannot meet the test, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. Federal tax ez form 2011 Example. Federal tax ez form 2011 You arrive in the general area of your new job location, as an employee, on September 15, 2013. Federal tax ez form 2011 You deduct your moving expenses on your 2013 return, the year of the move, even though you have not yet met the time test by the date your return is due. Federal tax ez form 2011 If you do not meet the 39-week test during the 12-month period following your arrival in the general area of your new job location, you must either: Report your moving expense deduction as other income on your Form 1040 for 2014, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. Federal tax ez form 2011 Exceptions to the Time Test You do not have to meet the time test if one of the following applies. Federal tax ez form 2011 You are in the Armed Forces and you moved because of a permanent change of station. Federal tax ez form 2011 See Members of the Armed Forces , later. Federal tax ez form 2011 Your main job location was outside the United States and you moved to the United States because you retired. Federal tax ez form 2011 See Retirees or Survivors Who Move to the United States, later. Federal tax ez form 2011 You are the survivor of a person whose main job location at the time of death was outside the United States. Federal tax ez form 2011 See Retirees or Survivors Who Move to the United States, later. Federal tax ez form 2011 Your job at the new location ends because of death or disability. Federal tax ez form 2011 You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. Federal tax ez form 2011 For this exception, you must have obtained full-time employment and you must have expected to meet the test at the time you started the job. Federal tax ez form 2011 Retirees or Survivors Who Move to the United States If you are a retiree who was working abroad or a survivor of a decedent who was working abroad and you move to the United States or one of its possessions, you do not have to meet the time test, discussed earlier. Federal tax ez form 2011 However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. Federal tax ez form 2011 If you are living in the United States, retire, and then move and remain retired, you cannot claim a moving expense deduction for that move. Federal tax ez form 2011 United States defined. Federal tax ez form 2011   For this section of this publication, the term “United States” includes the possessions of the United States. Federal tax ez form 2011 Retirees who were working abroad. Federal tax ez form 2011   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. Federal tax ez form 2011 However, both your former main job location and your former home must have been outside the United States. Federal tax ez form 2011 Permanently retired. Federal tax ez form 2011   You are considered permanently retired when you cease gainful full-time employment or self-employment. Federal tax ez form 2011 If, at the time you retire, you intend your retirement to be permanent, you will be considered retired even though you later return to work. Federal tax ez form 2011 Your intention to retire permanently may be determined by: Your age and health, The customary retirement age for people who do similar work, Whether you receive retirement payments from a pension or retirement fund, and The length of time before you return to full-time work. Federal tax ez form 2011 Decedents. Federal tax ez form 2011   Qualified deductible moving expenses are allowed on a final return (Form 1040 or 1040NR) when a taxpayer has moved and dies within the same calendar year. Federal tax ez form 2011 The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. Federal tax ez form 2011   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. Federal tax ez form 2011 For more information, see Publication 559, Survivors, Executors, and Administrators. Federal tax ez form 2011 Survivors of decedents who were working abroad. Federal tax ez form 2011   If you are the spouse or the dependent of a person whose main job location at the time of death was outside the United States, you can deduct moving expenses if the following five requirements are met. Federal tax ez form 2011 The move is to a home in the United States. Federal tax ez form 2011 The move begins within 6 months after the decedent's death. Federal tax ez form 2011 (When a move begins is described below. Federal tax ez form 2011 ) The move is from the decedent's former home. Federal tax ez form 2011 The decedent's former home was outside the United States. Federal tax ez form 2011 The decedent's former home was also your home. Federal tax ez form 2011 When a move begins. Federal tax ez form 2011   A move begins when one of the following events occurs. Federal tax ez form 2011 You contract for your household goods and personal effects to be moved to your home in the United States, but only if the move is completed within a reasonable time. Federal tax ez form 2011 Your household goods and personal effects are packed and on the way to your home in the United States. Federal tax ez form 2011 You leave your former home to travel to your new home in the United States. Federal tax ez form 2011 Deductible Moving Expenses If you meet the requirements discussed earlier under Who Can Deduct Moving Expenses, you can deduct the reasonable expenses of: Moving your household goods and personal effects (including in-transit or foreign-move storage expenses), and Traveling (including lodging but not meals) to your new home. Federal tax ez form 2011 You cannot deduct any expenses for meals. Federal tax ez form 2011 Reasonable expenses. Federal tax ez form 2011   You can deduct only those expenses that are reasonable for the circumstances of your move. Federal tax ez form 2011 For example, the cost of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. Federal tax ez form 2011 If during your trip to your new home, you stop over, or make side trips for sightseeing, the additional expenses for your stopover or side trips are not deductible as moving expenses. Federal tax ez form 2011 Example. Federal tax ez form 2011 Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. Federal tax ez form 2011 On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. Federal tax ez form 2011 Since Beth's excursion into Canada was away from the usual Boston-Buffalo route, the expenses paid or incurred for the excursion are not deductible. Federal tax ez form 2011 Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. Federal tax ez form 2011 Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. Federal tax ez form 2011 Travel by car. Federal tax ez form 2011   If you use your car to take yourself, members of your household, or your personal effects to your new home, you can figure your expenses by deducting either: Your actual expenses, such as the amount you pay for gas and oil for your car, if you keep an accurate record of each expense, or The standard mileage rate of 24 cents per mile. Federal tax ez form 2011 Whether you use actual expenses or the standard mileage rate to figure your expenses, you can deduct the parking fees and tolls you pay to move. Federal tax ez form 2011 You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. Federal tax ez form 2011 Member of your household. Federal tax ez form 2011   You can deduct moving expenses you pay for yourself and members of your household. Federal tax ez form 2011 A member of your household is anyone who has both your former and new home as his or her home. Federal tax ez form 2011 It does not include a tenant or employee, unless that person is your dependent. Federal tax ez form 2011 Moves to Locations in the United States If you meet the requirements under Who Can Deduct Moving Expenses, earlier, you can deduct expenses for a move to the area of a new main job location within the United States or its possessions. Federal tax ez form 2011 Your move may be from one U. Federal tax ez form 2011 S. Federal tax ez form 2011 location to another or from a foreign country to the United States. Federal tax ez form 2011 Household goods and personal effects. Federal tax ez form 2011   You can deduct the cost of packing, crating, and transporting your household goods and personal effects and those of the members of your household from your former home to your new home. Federal tax ez form 2011 For purposes of moving expenses, the term “personal effects” includes, but is not limited to, movable personal property that the taxpayer owns and frequently uses. Federal tax ez form 2011   If you use your own car to move your things, see Travel by car, earlier. Federal tax ez form 2011   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. Federal tax ez form 2011   You can deduct the cost of shipping your car and your household pets to your new home. Federal tax ez form 2011   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. Federal tax ez form 2011 Your deduction is limited to the amount it would have cost to move them from your former home. Federal tax ez form 2011 Example. Federal tax ez form 2011 Paul Brown has been living and working in North Carolina for the last 4 years. Federal tax ez form 2011 Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. Federal tax ez form 2011 Paul got a job in Washington, DC. Federal tax ez form 2011 It cost him $900 to move the furniture from his North Carolina apartment to Washington and $3,000 to move the stored furniture from Georgia to Washington. Federal tax ez form 2011 It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. Federal tax ez form 2011 He can deduct only $1,800 of the $3,000 he paid. Federal tax ez form 2011 The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). Federal tax ez form 2011 You cannot deduct the cost of moving furniture you buy on the way to your new home. Federal tax ez form 2011   Storage expenses. Federal tax ez form 2011   You can include the cost of storing and insuring household goods and personal effects within any period of 30 consecutive days after the day your things are moved from your former home and before they are delivered to your new home. Federal tax ez form 2011 Travel expenses. Federal tax ez form 2011   You can deduct the cost of transportation and lodging for yourself and members of your household while traveling from your former home to your new home. Federal tax ez form 2011 This includes expenses for the day you arrive. Federal tax ez form 2011    The day of arrival is the day you secure lodging at the new place of residence, even if the lodging is on a temporary basis. Federal tax ez form 2011   You can include any lodging expenses you had in the area of your former home within one day after you could no longer live in your former home because your furniture had been moved. Federal tax ez form 2011   The members of your household do not have to travel together or at the same time. Federal tax ez form 2011 However, you can only deduct expenses for one trip per person. Federal tax ez form 2011 If you use your own car, see Travel by car, earlier. Federal tax ez form 2011 Example. Federal tax ez form 2011   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. Federal tax ez form 2011 Josh drove the family car to Washington, DC, a trip of 1,100 miles. Federal tax ez form 2011 His expenses were $264. Federal tax ez form 2011 00 for mileage (1,100 miles x 24 cents per mile) plus $40 for tolls and $150 for lodging, for a total of $454. Federal tax ez form 2011 00. Federal tax ez form 2011 One week later, Robyn flew from Minneapolis to Washington, DC. Federal tax ez form 2011 Her only expense was her $400 plane ticket. Federal tax ez form 2011 The Blacks' deduction is $854. Federal tax ez form 2011 00 (Josh's $454. Federal tax ez form 2011 00 + Robyn's $400). Federal tax ez form 2011 Moves to Locations Outside the United States To deduct expenses for a move outside the United States, you must move to the area of a new place of work outside the United States and its possessions. Federal tax ez form 2011 You must meet the requirements under Who Can Deduct Moving Expenses , earlier. Federal tax ez form 2011 Deductible expenses. Federal tax ez form 2011   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. Federal tax ez form 2011 The cost of moving household goods and personal effects from your former home to your new home. Federal tax ez form 2011 The cost of traveling (including lodging) from your former home to your new home. Federal tax ez form 2011 The cost of moving household goods and personal effects to and from storage. Federal tax ez form 2011 The cost of storing household goods and personal effects while you are at the new job location. Federal tax ez form 2011 The first two items were explained earlier under Moves to Locations in the United States . Federal tax ez form 2011 The last two items are discussed, later. Federal tax ez form 2011 Moving goods and effects to and from storage. Federal tax ez form 2011   You can deduct the reasonable expenses of moving your personal effects to and from storage. Federal tax ez form 2011 Storage expenses. Federal tax ez form 2011   You can deduct the reasonable expenses of storing your household goods and personal effects for all or part of the time the new job location remains your main job location. Federal tax ez form 2011 Moving expenses allocable to excluded foreign income. Federal tax ez form 2011   If you live and work outside the United States, you may be able to exclude from income part or all of the income you earn in the foreign country. Federal tax ez form 2011 You may also be able to claim a foreign housing exclusion or deduction. Federal tax ez form 2011 If you claim the foreign earned income or foreign housing exclusion, you cannot deduct the part of your moving expenses that relates to the excluded income. Federal tax ez form 2011    Publication 54, Tax Guide for U. Federal tax ez form 2011 S. Federal tax ez form 2011 Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. Federal tax ez form 2011 You can get the publication from most U. Federal tax ez form 2011 S. Federal tax ez form 2011 embassies and consulates, or see How To Get Tax Help at the end of this publication. Federal tax ez form 2011 Nondeductible Expenses You cannot deduct the following items as moving expenses. Federal tax ez form 2011 Any part of the purchase price of your new home. Federal tax ez form 2011 Car tags. Federal tax ez form 2011 Driver's license. Federal tax ez form 2011 Expenses of buying or selling a home (including closing costs, mortgage fees, and points). Federal tax ez form 2011 Expenses of entering into or breaking a lease. Federal tax ez form 2011 Home improvements to help sell your home. Federal tax ez form 2011 Loss on the sale of your home. Federal tax ez form 2011 Losses from disposing of memberships in clubs. Federal tax ez form 2011 Mortgage penalties. Federal tax ez form 2011 Pre-move househunting expenses. Federal tax ez form 2011 Real estate taxes. Federal tax ez form 2011 Refitting of carpet and draperies. Federal tax ez form 2011 Return trips to your former residence. Federal tax ez form 2011 Security deposits (including any given up due to the move). Federal tax ez form 2011 Storage charges except those incurred in transit and for foreign moves. Federal tax ez form 2011 No double deduction. Federal tax ez form 2011   You cannot take a moving expense deduction and a business expense deduction for the same expenses. Federal tax ez form 2011 You must decide if your expenses are deductible as moving expenses or as business expenses. Federal tax ez form 2011 For example, expenses you have for travel, meals, and lodging while temporarily working at a place away from your regular place of work may be deductible as business expenses if you are considered away from home on business. Federal tax ez form 2011 In most cases, your work at a single location is considered temporary if it is realistically expected to last (and does in fact last) for one year or less. Federal tax ez form 2011   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. Federal tax ez form 2011 Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. Federal tax ez form 2011 It covers reimbursements for any of your moving expenses discussed in this publication. Federal tax ez form 2011 It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. Federal tax ez form 2011 Types of Reimbursement Plans If you receive a reimbursement for your moving expenses, how you report this amount and your expenses depends on whether the reimbursement is paid to you under an accountable plan or a nonaccountable plan. Federal tax ez form 2011 For a quick overview of how to report your reimbursement and moving expenses, see Table 2 in the section on How and When To Report, later. Federal tax ez form 2011 Your employer should tell you what method of reimbursement is used and what records are required. Federal tax ez form 2011 Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. Federal tax ez form 2011 Your expenses must have a business connection – that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Federal tax ez form 2011 Two examples of this are the reasonable expenses of moving your possessions from your former home to your new home, and traveling from your former home to your new home. Federal tax ez form 2011 You must adequately account to your employer for these expenses within a reasonable period of time. Federal tax ez form 2011 You must return any excess reimbursement or allowance within a reasonable period of time. Federal tax ez form 2011 Adequate accounting. Federal tax ez form 2011   You adequately account for your moving expenses by giving your employer documentation of those expenses, such as a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it. Federal tax ez form 2011 Documentation includes receipts, canceled checks, and bills. Federal tax ez form 2011 Reasonable period of time. Federal tax ez form 2011   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. Federal tax ez form 2011 However, regardless of the facts and circumstances, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. Federal tax ez form 2011 You receive an advance within 30 days of the time you have an expense. Federal tax ez form 2011 You adequately account for your expenses within 60 days after they were paid or incurred. Federal tax ez form 2011 You return any excess reimbursement within 120 days after the expense was paid or incurred. Federal tax ez form 2011 You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. Federal tax ez form 2011 Excess reimbursement. Federal tax ez form 2011   This includes any amount you are paid (including advances and allowances) that is more than the moving expenses that you adequately accounted for to your employer within a reasonable period of time. Federal tax ez form 2011 Returning excess reimbursements. Federal tax ez form 2011   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. Federal tax ez form 2011 Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. Federal tax ez form 2011 For example, if you received an advance and you did not spend all the money on deductible moving expenses, or you do not have proof of all your expenses, you have an excess reimbursement. Federal tax ez form 2011 You meet accountable plan rules. Federal tax ez form 2011   If for all reimbursements you meet the three rules for an accountable plan (listed earlier), your employer should not include any reimbursements of expenses in your income in box 1 of your Form W-2, Wage and Tax Statement. Federal tax ez form 2011 Instead, your employer should include the reimbursements in box 12 of your Form W-2. Federal tax ez form 2011 Example. Federal tax ez form 2011 You lived in Boston and accepted a job in Atlanta. Federal tax ez form 2011 Under an accountable plan, your employer reimbursed you for your actual traveling expenses from Boston to Atlanta and the cost of moving your furniture to Atlanta. Federal tax ez form 2011 Your employer will include the reimbursement on your Form W-2, box 12, with Code P. Federal tax ez form 2011 If your moving expenses are more than your reimbursement, you may be able to deduct your additional expenses (see How and When To Report, later). Federal tax ez form 2011 You do not meet accountable plan rules. Federal tax ez form 2011   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. Federal tax ez form 2011   If your deductible expenses are reimbursed under an otherwise accountable plan but you do not return, within a reasonable period, any reimbursement of expenses for which you did not adequately account, then only the amount for which you did adequately account is considered as paid under an accountable plan. Federal tax ez form 2011 The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). Federal tax ez form 2011 Reimbursement of nondeductible expenses. Federal tax ez form 2011   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. Federal tax ez form 2011 The reimbursements you receive for the nondeductible expenses and any allowances for miscellaneous or unspecified expenses are treated as paid under a nonaccountable plan (see below) and are included in your income. Federal tax ez form 2011 If you are reimbursed by your employer for the taxes you must pay (including social security and Medicare taxes) because you have received taxable moving expense reimbursements, you must pay tax on this reimbursement as well, and it is treated as paid under a nonaccountable plan. Federal tax ez form 2011 Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. Federal tax ez form 2011 In addition, the following payments will be treated as paid under a nonaccountable plan. Federal tax ez form 2011 Excess reimbursements you fail to return to your employer. Federal tax ez form 2011 Reimbursements of nondeductible expenses. Federal tax ez form 2011 See Reimbursement of nondeductible expenses, earlier. Federal tax ez form 2011 If an arrangement pays for your moving expenses by reducing your wages, salary, or other pay, the amount of the reduction will be treated as a payment made under a nonaccountable plan. Federal tax ez form 2011 This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. Federal tax ez form 2011 If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. Federal tax ez form 2011 Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. Federal tax ez form 2011 Your employer will report the total in box 1 of your Form W-2. Federal tax ez form 2011 Example. Federal tax ez form 2011 To get you to work in another city, your new employer reimburses you under an accountable plan for the $7,500 loss on the sale of your home. Federal tax ez form 2011 Because this is a reimbursement of a nondeductible expense, it is treated as paid under a nonaccountable plan and must be included as income in box 1 of your Form W-2. Federal tax ez form 2011 Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Do not include in income any moving expense payment you received under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970. Federal tax ez form 2011 These payments are made to persons displaced from their homes, businesses, or farms by federal projects. Federal tax ez form 2011 Tax Withholding and Estimated Tax Your employer must withhold income, social security, and Medicare taxes from reimbursements and allowances paid to you that are included in your income. Federal tax ez form 2011 See Reimbursements included in income, later. Federal tax ez form 2011 Reimbursements excluded from income. Federal tax ez form 2011   Your employer should not include in your wages reimbursements paid under an accountable plan (explained earlier) for moving expenses that you: Could deduct if you had paid or incurred them, and Did not deduct in an earlier year. Federal tax ez form 2011 These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. Federal tax ez form 2011 Your employer should report these reimbursements on your Form W-2, box 12, with Code P. Federal tax ez form 2011    You cannot claim a moving expense deduction for expenses covered by reimbursements excluded from income (see Accountable Plans under Types of Reimbursement Plans, earlier). Federal tax ez form 2011 Expenses deducted in earlier year. Federal tax ez form 2011   If you receive a reimbursement this year for moving expenses deducted in an earlier year, and the reimbursement is not included as wages in box 1 of your Form W-2, you must include the reimbursement in income on Form 1040, line 21. Federal tax ez form 2011 Your employer should show the amount of your reimbursement in box 12 of your Form W-2. Federal tax ez form 2011 Reimbursements included in income. Federal tax ez form 2011   Your employer must include in your income any reimbursements made (or treated as made) under a nonaccountable plan, even though they are for deductible moving expenses. Federal tax ez form 2011 See Nonaccountable Plans under Types of Reimbursement Plans, earlier. Federal tax ez form 2011 Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. Federal tax ez form 2011 This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. Federal tax ez form 2011 It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. Federal tax ez form 2011 Reimbursement for deductible and nondeductible expenses. Federal tax ez form 2011    If your employer reimburses you for both deductible and nondeductible moving expenses, your employer must determine the amount of the reimbursement that is not taxable and not subject to withholding. Federal tax ez form 2011 Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. Federal tax ez form 2011 Amount of income tax withheld. Federal tax ez form 2011   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. Federal tax ez form 2011 It depends in part on whether income tax is withheld from your regular wages, on whether the reimbursements and allowances are added to your regular wages, and on any information you have given to your employer on Form W-4, Employee's Withholding Allowance Certificate. Federal tax ez form 2011   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. Federal tax ez form 2011 The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. Federal tax ez form 2011 Estimated tax. Federal tax ez form 2011    If you must make estimated tax payments, you need to take into account any taxable reimbursements and deductible moving expenses in figuring your estimated tax. Federal tax ez form 2011 For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. Federal tax ez form 2011 How and When To Report This section explains how and when to report your moving expenses and any reimbursements or allowances you received for your move. Federal tax ez form 2011 For a quick overview, see Table 2, later. Federal tax ez form 2011 Form 3903 Use Form 3903 to figure your moving expense deduction. Federal tax ez form 2011 Use a separate Form 3903 for each move for which you are deducting expenses. Federal tax ez form 2011 Do not file Form 3903 if all of the following apply. Federal tax ez form 2011 You moved to a location outside the United States in an earlier year. Federal tax ez form 2011 You are claiming only storage fees while you were away from the United States. Federal tax ez form 2011 Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. Federal tax ez form 2011 Instead, enter the storage fees (after the reduction for the part that is allocable to excluded income) on Form 1040, line 26, and enter “Storage” on the dotted line next to the amount. Federal tax ez form 2011 If you meet the special rules for members of the Armed Forces, see How to complete Form 3903 for members of the Armed Forces under Members of the Armed Forces, later. Federal tax ez form 2011 Completing Form 3903. Federal tax ez form 2011   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. Federal tax ez form 2011 If so, complete lines 1 through 3 of the form using your actual expenses (except, if you use your own car, you can figure expenses based on the standard mileage rate, instead of actual amounts for gas and oil). Federal tax ez form 2011 Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. Federal tax ez form 2011 This excluded amount should be identified on Form W-2, box 12, with code P. Federal tax ez form 2011 Expenses greater than reimbursement. Federal tax ez form 2011   If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. Federal tax ez form 2011 This is your moving expense deduction. Federal tax ez form 2011 Expenses equal to or less than reimbursement. Federal tax ez form 2011    If line 3 is equal to or less than line 4, you have no moving expense deduction. Federal tax ez form 2011 Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. Federal tax ez form 2011 Table 2. Federal tax ez form 2011 Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. Federal tax ez form 2011 . Federal tax ez form 2011 . Federal tax ez form 2011 AND you have. Federal tax ez form 2011 . Federal tax ez form 2011 . Federal tax ez form 2011 THEN. Federal tax ez form 2011 . Federal tax ez form 2011 . Federal tax ez form 2011 your reimbursement reported only  in box 12 with code P moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses* and reimbursements. Federal tax ez form 2011 your reimbursement reported only  in box 12 with code P moving expenses equal to the amount  in box 12 do not file Form 3903. Federal tax ez form 2011 your reimbursement divided  between box 12 and box 1 moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses,* but only the  reimbursements reported in box 12 of  Form W-2. Federal tax ez form 2011 your entire reimbursement reported  as wages in box 1 moving expenses file Form 3903 showing all allowable  expenses,* but do not show any  reimbursements. Federal tax ez form 2011 no reimbursement moving expenses file Form 3903 showing all allowable  expenses. Federal tax ez form 2011 * * See Deductible Moving Expenses, earlier, for allowable expenses. Federal tax ez form 2011    Where to deduct. Federal tax ez form 2011   Deduct your moving expenses on Form 1040, line 26. Federal tax ez form 2011 The amount of moving expenses you can deduct is shown on Form 3903, line 5. Federal tax ez form 2011    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. Federal tax ez form 2011   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. Federal tax ez form 2011 Expenses not reimbursed. Federal tax ez form 2011   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. Federal tax ez form 2011 Example. Federal tax ez form 2011 In December 2012, your employer transferred you to another city in the United States, where you still work. Federal tax ez form 2011 You are single and were not reimbursed for your moving expenses. Federal tax ez form 2011 In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. Federal tax ez form 2011 In January 2013, you paid for travel to the new city. Federal tax ez form 2011 You can deduct these additional expenses on your 2013 tax return. Federal tax ez form 2011 Expenses reimbursed. Federal tax ez form 2011   If you are reimbursed for your expenses and you use the cash method of accounting, you can deduct your expenses either in the year you paid them or in the year you received the reimbursement. Federal tax ez form 2011 If you use the cash method of accounting, you can choose to deduct the expenses in the year you are reimbursed even though you paid the expenses in a different year. Federal tax ez form 2011 See Choosing when to deduct, next. Federal tax ez form 2011   If you deduct your expenses and you receive the reimbursement in a later year, you must include the reimbursement in your income on Form 1040, line 21. Federal tax ez form 2011 Choosing when to deduct. Federal tax ez form 2011   If you use the cash method of accounting, which is used by most individuals, you can choose to deduct moving expenses in the year your employer reimburses you if: You paid the expenses in a year before the year of reimbursement, or You paid the expenses in the year immediately after the year of reimbursement but by the due date, including extensions, for filing your return for the reimbursement year. Federal tax ez form 2011 How to make the choice. Federal tax ez form 2011   You choose to deduct moving expenses in the year you received reimbursement by taking the deduction on your return, or amended return, for that year. Federal tax ez form 2011    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. Federal tax ez form 2011 Illustrated Example Tom and Peggy Smith are married and have two children. Federal tax ez form 2011 They owned a home in Detroit where Tom worked. Federal tax ez form 2011 On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. Federal tax ez form 2011 Peggy flew to San Diego on March 1 to look for a new home. Federal tax ez form 2011 She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. Federal tax ez form 2011 The Smiths sold their Detroit home for $1,500 less than they paid for it. Federal tax ez form 2011 They contracted to have their personal effects moved to San Diego on April 3. Federal tax ez form 2011 The family drove to San Diego where they found that their new home was not finished. Federal tax ez form 2011 They stayed in a nearby motel until the house was ready on May 1. Federal tax ez form 2011 On April 10, Tom went to work in the San Diego plant where he still works. Federal tax ez form 2011 Their records for the move show: 1) Peggy's pre-move househunting  trip:       Travel and lodging   $ 449       Meals   75   $ 524 2) Down payment on San Diego  home 25,000 3) Real estate commission paid on  sale of Detroit home 3,500 4) Loss on sale of Detroit home (not  including real estate commission) 1,500 5) Amount paid for moving personal  effects (furniture, other household  goods, etc. Federal tax ez form 2011 ) 8,000 6) Expenses of driving to San Diego:       Mileage (Start 14,278;  End 16,478) 2,200 miles at 24 cents a mile   $ 528       Lodging   180       Meals   320   1,028 7) Cost of temporary living  expenses in San Diego:       Motel rooms   $1,450       Meals   2,280   3,730 Total $43,282   Tom was reimbursed $10,907 under an accountable plan. Federal tax ez form 2011 His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. Federal tax ez form 2011 Moving personal effects   $6,800 Travel (and lodging) to San Diego   708 Travel (and lodging) for househunting trip   449 Lodging for temporary quarters   1,450 Loss on sale of home   1,500 Total reimbursement   $10,907 The employer included this reimbursement on Tom's Form W-2 for the year. Federal tax ez form 2011 The reimbursement of allowable expenses, $7,508 for moving household goods and travel to San Diego, was included in box 12 of Form W-2. Federal tax ez form 2011 His employer identified this amount with code P. Federal tax ez form 2011 The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. Federal tax ez form 2011 Tom must include this amount on Form 1040, line 7. Federal tax ez form 2011 The employer withholds taxes from the $3,399, as discussed under Reimbursement for deductible and nondeductible expenses under Tax Withholding and Estimated Tax, earlier. Federal tax ez form 2011 Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. Federal tax ez form 2011 To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. Federal tax ez form 2011 Item 5 — moving personal effects (line 1)   $8,000 Item 6 — driving to San Diego ($528 + $180)  (line 2)   708 Total tax deductible moving expenses (line 3)   $8,708 Minus: Reimbursement included in box 12  of Form W-2 (line 4)   7,508 Tax deduction for moving expenses (line 5)   $1,200   Tom's Form 3903 is shown, later. Federal tax ez form 2011 He also enters his deduction, $1,200, on Form 1040, line 26. Federal tax ez form 2011 Nondeductible expenses. Federal tax ez form 2011   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. Federal tax ez form 2011 Item 1 — pre-move househunting expenses of $524. Federal tax ez form 2011 Item 2 — the $25,000 down payment on the San Diego home. Federal tax ez form 2011 If any part of it were for payment of deductible taxes or interest on the mortgage on the house, that part would be deductible as an itemized deduction. Federal tax ez form 2011 Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. Federal tax ez form 2011 The commission is used to figure the gain or loss on the sale. Federal tax ez form 2011 Item 4 — the $1,500 loss on the sale of the Detroit home. Federal tax ez form 2011 Item 6 — the $320 expense for meals while driving to San Diego. Federal tax ez form 2011 (However, the lodging and car expenses are deductible. Federal tax ez form 2011 ) Item 7 — temporary living expenses of $3,730. Federal tax ez form 2011    This image is too large to be displayed in the current screen. Federal tax ez form 2011 Please click the link to view the image. Federal tax ez form 2011 2012 Form 3903 Moving Expenses Members of the Armed Forces If you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet the distance and time tests, discussed earlier. Federal tax ez form 2011 You can deduct your unreimbursed moving expenses. Federal tax ez form 2011 A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. Federal tax ez form 2011 The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. Federal tax ez form 2011 Spouse and dependents. Federal tax ez form 2011   If a member of the Armed Forces dies, is imprisoned, or deserts, a permanent change of station for the spouse or dependent includes a move to: The place of enlistment, The member's, spouse's, or dependent's home of record, or A nearer point in the United States. Federal tax ez form 2011   If the military moves you, your spouse, and dependents, to or from separate locations, the moves are treated as a single move to your new main job location. Federal tax ez form 2011 Services or reimbursements provided by government. Federal tax ez form 2011   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. Federal tax ez form 2011 In general, if the total reimbursements or allowances you receive from the government because of the move are more than your actual moving expenses, the government must include the excess in your wages on Form W-2. Federal tax ez form 2011 However, the excess portion of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance is not included in income and should not be included in box 1 of Form W-2. Federal tax ez form 2011   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. Federal tax ez form 2011 You can deduct the expenses that are more than your reimbursements. Federal tax ez form 2011 See Deductible Moving Expenses, earlier. Federal tax ez form 2011 How to complete Form 3903 for members of the Armed Forces. Federal tax ez form 2011    Take the following steps. Federal tax ez form 2011 Complete lines 1 through 3 of the form, using your actual expenses. Federal tax ez form 2011 Do not include any expenses for moving services provided by the government. Federal tax ez form 2011 Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. Federal tax ez form 2011 Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. Federal tax ez form 2011 Do not include the value of moving or storage services provided by the government. Federal tax ez form 2011 Also, do not include any part of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance. Federal tax ez form 2011 Complete line 5. Federal tax ez form 2011 If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. Federal tax ez form 2011 This is your moving expense deduction. Federal tax ez form 2011 If line 3 is equal to or less than line 4, you do not have a moving expense deduction. Federal tax ez form 2011 Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. Federal tax ez form 2011 If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. Federal tax ez form 2011    Do not deduct any expenses for moving or storage services provided by the government. Federal tax ez form 2011 How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Federal tax ez form 2011 Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Federal tax ez form 2011 Free help with your tax return. Federal tax ez form 2011   Free help in preparing your return is available nationwide from IRS-certified volunteers. Federal tax ez form 2011 The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Federal tax ez form 2011 The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Federal tax ez form 2011 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Federal tax ez form 2011 Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Federal tax ez form 2011 To find the nearest VITA or TCE site, visit IRS. Federal tax ez form 2011 gov or call 1-800-906-9887. Federal tax ez form 2011   As part of the TCE program, AARP offers the Tax-Aide counseling program. Federal tax ez form 2011 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Federal tax ez form 2011 aarp. Federal tax ez form 2011 org/money/taxaide or call 1-888-227-7669. Federal tax ez form 2011   For more information on these programs, go to IRS. Federal tax ez form 2011 gov and enter “VITA” in the search box. Federal tax ez form 2011 Internet. Federal tax ez form 2011 IRS. Federal tax ez form 2011 gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Federal tax ez form 2011 Apply for an Employer Identification Number (EIN). Federal tax ez form 2011 Go to IRS. Federal tax ez form 2011 gov and enter Apply for an EIN in the search box. Federal tax ez form 2011 Request an Electronic Filing PIN by going to IRS. Federal tax ez form 2011 gov and entering Electronic Filing PIN in the search box. Federal tax ez form 2011 Check the status of your 2013 refund with Where's My Refund? Go to IRS. Federal tax ez form 2011 gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Federal tax ez form 2011 If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Federal tax ez form 2011 Check the status of your amended return. Federal tax ez form 2011 Go to IRS. Federal tax ez form 2011 gov and enter Where's My Amended Return in the search box. Federal tax ez form 2011 Download forms, instructions, and publications, including some accessible versions. Federal tax ez form 2011 Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Federal tax ez form 2011 gov or IRS2Go. Federal tax ez form 2011 Tax return and tax account transcripts are generally available for the current year and past three years. Federal tax ez form 2011 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Federal tax ez form 2011 gov. Federal tax ez form 2011 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Federal tax ez form 2011 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Federal tax ez form 2011 gov. Federal tax ez form 2011 Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Federal tax ez form 2011 gov or IRS2Go. Federal tax ez form 2011 Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Federal tax ez form 2011 An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Federal tax ez form 2011 Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Federal tax ez form 2011 If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Federal tax ez form 2011 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Federal tax ez form 2011 Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Federal tax ez form 2011 gov. Federal tax ez form 2011 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Federal tax ez form 2011 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Federal tax ez form 2011 Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Federal tax ez form 2011 AARP offers the Tax-Aide counseling program as part of the TCE program. Federal tax ez form 2011 Visit AARP's website to find the nearest Tax-Aide location. Federal tax ez form 2011 Research your tax questions. Federal tax ez form 2011 Search publications and instructions by topic or keyword. Federal tax ez form 2011 Read the Internal Revenue Code, regulations, or other official guidance. Federal tax ez form 2011 Read Internal Revenue Bulletins. Federal tax ez form 2011 Sign up to receive local and national tax news by email. Federal tax ez form 2011 Phone. Federal tax ez form 2011 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Federal tax ez form 2011 Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Federal tax ez form 2011 Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Federal tax ez form 2011 Call to locate the nearest volunteer help site, 1-800-906-9887. Federal tax ez form 2011 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Federal tax ez form 2011 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Federal tax ez form 2011 Most VITA and TCE sites offer free electronic filing. Federal tax ez form 2011 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Federal tax ez form 2011 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Federal tax ez form 2011 Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Federal tax ez form 2011 The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Federal tax ez form 2011 If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Federal tax ez form 2011 Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Federal tax ez form 2011 Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Federal tax ez form 2011 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Federal tax ez form 2011 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Federal tax ez form 2011 Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Federal tax ez form 2011 You should receive your order within 10 business days. Federal tax ez form 2011 Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Federal tax ez form 2011 Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Federal tax ez form 2011 Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Federal tax ez form 2011 Call to ask tax questions, 1-800-829-1040. Federal tax ez form 2011 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Federal tax ez form 2011 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Federal tax ez form 2011 These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Federal tax ez form 2011 gsa. Federal tax ez form 2011 gov/fedrelay. Federal tax ez form 2011 Walk-in. Federal tax ez form 2011 You can find a selection of forms, publications and services — in-person, face-to-face. Federal tax ez form 2011 Products. Federal tax ez form 2011 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Federal tax ez form 2011 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Federal tax ez form 2011 Services. Federal tax ez form 2011 You can walk in to your local TAC most business days for personal, face-to-face tax help. Federal tax ez form 2011 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Federal tax ez form 2011 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Federal tax ez form 2011 No appointment is necessary—just walk in. Federal tax ez form 2011 Before visiting, check www. Federal tax ez form 2011 irs. Federal tax ez form 2011 gov/localcontacts for hours of operation and services provided. Federal tax ez form 2011 Mail. Federal tax ez form 2011 You can send your order for forms, instructions, and publications to the address below. Federal tax ez form 2011 You should receive a response within 10 business days after your request is received. Federal tax ez form 2011  Internal Revenue Service 1201 N. Federal tax ez form 2011 Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Federal tax ez form 2011   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Federal tax ez form 2011 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Federal tax ez form 2011 What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Federal tax ez form 2011 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Federal tax ez form 2011 You face (or your business is facing) an immediate threat of adverse action. Federal tax ez form 2011 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Federal tax ez form 2011   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Federal tax ez form 2011 Here's why we can help: TAS is an independent organization within the IRS. Federal tax ez form 2011 Our advocates know how to work with the IRS. Federal tax ez form 2011 Our services are free and tailored to meet your needs. Federal tax ez form 2011 We have offices in every state, the District of Columbia, and Puerto Rico. Federal tax ez form 2011 How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Federal tax ez form 2011 irs. Federal tax ez form 2011 gov/advocate, or call us toll-free at 1-877-777-4778. Federal tax ez form 2011 How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Federal tax ez form 2011 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Federal tax ez form 2011 irs. Federal tax ez form 2011 gov/sams. Federal tax ez form 2011 Low Income Taxpayer Clinics. Federal tax ez form 2011   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Federal tax ez form 2011 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Federal tax ez form 2011 Visit www. Federal tax ez form 2011 TaxpayerAdvocate. Federal tax ez form 2011 irs. Federal tax ez form 2011 gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Federal tax ez form 2011 Prev  Up  Next   Home   More Online Publications
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To avoid insurance fraud:

  • When shopping for insurance on the Internet, check that the website is secure. Look for the lock icon, a URL that begins "https:" and never provide personal information if you don't trust the site.
  • Be wary of people selling insurance door-to-door and over the telephone.
  • Be suspicious if, after an accident, a stranger contacts you to offer "quick cash" or recommends a particular attorney or health care provider. Report the incident to your police department.
  • Don't give your insurance identification numbers to companies you don't know.
  • Carry a disposable camera in your glove compartment. If you are in an accident, take pictures of the damage and the people involved. Ask for names, telephone numbers, and driver's license information for all those involved. Getting contact information for any witnesses is also a good idea.

If you suspect fraud, call the National Insurance Crime Bureau's hotline at 1-800-835-6422. For more information, check out the Coalition Against Insurance Fraud

The Federal Tax Ez Form 2011

Federal tax ez form 2011 Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Federal tax ez form 2011 Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. Federal tax ez form 2011 . Federal tax ez form 2011 What is joint and several liability? . Federal tax ez form 2011 How can I get relief from joint and several liability? . Federal tax ez form 2011 What are the rules for innocent spouse relief? . Federal tax ez form 2011 What are erroneous items? . Federal tax ez form 2011 What is an understated tax? . Federal tax ez form 2011 Will I qualify for innocent spouse relief in any situation where there is an understated tax? . Federal tax ez form 2011 What are the rules for separation of liability relief? . Federal tax ez form 2011 Why would a request for separation of liability relief be denied? . Federal tax ez form 2011 What are the rules for equitable relief? . Federal tax ez form 2011 How do state community property laws affect my ability to qualify for relief? . Federal tax ez form 2011 How do I request relief? . Federal tax ez form 2011 When should I file Form 8857? . Federal tax ez form 2011 Where should I file Form 8857? . Federal tax ez form 2011 I am currently undergoing an examination of my return. Federal tax ez form 2011 How do I request innocent spouse relief? . Federal tax ez form 2011 What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . Federal tax ez form 2011 What is injured spouse relief? . Federal tax ez form 2011 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. Federal tax ez form 2011 This is called joint and several liability. Federal tax ez form 2011 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. Federal tax ez form 2011 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. Federal tax ez form 2011 There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. Federal tax ez form 2011 ” Each type has different requirements. Federal tax ez form 2011 They are explained separately below. Federal tax ez form 2011 To qualify for innocent spouse relief, you must meet all of the following conditions. Federal tax ez form 2011 You must have filed a joint return which has an understated tax. Federal tax ez form 2011 The understated tax must be due to erroneous items of your spouse (or former spouse). Federal tax ez form 2011 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. Federal tax ez form 2011 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Federal tax ez form 2011 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Federal tax ez form 2011 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. Federal tax ez form 2011 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Federal tax ez form 2011 For example, you reported total tax on your 2008 return of $2,500. Federal tax ez form 2011 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Federal tax ez form 2011 You have a $500 understated tax. Federal tax ez form 2011 No. Federal tax ez form 2011 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. Federal tax ez form 2011 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. Federal tax ez form 2011 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Federal tax ez form 2011 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). Federal tax ez form 2011 The understated tax allocated to you is generally the amount you are responsible for. Federal tax ez form 2011 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. Federal tax ez form 2011 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. Federal tax ez form 2011 (Under this rule, you are no longer married if you are widowed. Federal tax ez form 2011 ) 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. Federal tax ez form 2011 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. Federal tax ez form 2011 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Federal tax ez form 2011 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Federal tax ez form 2011 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). Federal tax ez form 2011 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Federal tax ez form 2011 Equitable relief is only available if you meet all of the following conditions. Federal tax ez form 2011 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Federal tax ez form 2011 You have an understated tax or underpaid tax. Federal tax ez form 2011 See Note later. Federal tax ez form 2011 You did not pay the tax. Federal tax ez form 2011 However, see Refunds , earlier, for exceptions. Federal tax ez form 2011 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. Federal tax ez form 2011 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Federal tax ez form 2011 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Federal tax ez form 2011 You did not file or fail to file your return with the intent to commit fraud. Federal tax ez form 2011 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Federal tax ez form 2011 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Federal tax ez form 2011 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Federal tax ez form 2011 Note. Federal tax ez form 2011 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Federal tax ez form 2011 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Federal tax ez form 2011 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Federal tax ez form 2011 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Federal tax ez form 2011 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. Federal tax ez form 2011      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Federal tax ez form 2011 You must file an additional Form 8857 if you are requesting relief for more than three years. Federal tax ez form 2011 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. Federal tax ez form 2011 If you are requesting equitable relief, see Exception for equitable relief. Federal tax ez form 2011 under How To Request Relief, earlier, for when to file Form 8857. Federal tax ez form 2011 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. Federal tax ez form 2011 Use the address or fax number shown in the Instructions for Form 8857. Federal tax ez form 2011 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Federal tax ez form 2011 Do not file it with the employee assigned to examine your return. Federal tax ez form 2011 Generally, the IRS has 10 years to collect an amount you owe. Federal tax ez form 2011 This is the collection statute of limitations. Federal tax ez form 2011 By law, the IRS is not allowed to collect from you after the 10-year period ends. Federal tax ez form 2011 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Federal tax ez form 2011 But interest and penalties continue to accrue. Federal tax ez form 2011 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Federal tax ez form 2011 This includes the time the Tax Court is considering your request. Federal tax ez form 2011 After your case is resolved, the IRS can begin or resume collecting from you. Federal tax ez form 2011 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Federal tax ez form 2011 See Publication 594 for more information. Federal tax ez form 2011 Injured spouse relief is different from innocent spouse relief. Federal tax ez form 2011 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. Federal tax ez form 2011 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Federal tax ez form 2011 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). Federal tax ez form 2011 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Federal tax ez form 2011 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Federal tax ez form 2011 Note. Federal tax ez form 2011 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. Federal tax ez form 2011 . Federal tax ez form 2011 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. Federal tax ez form 2011 ” Each type has different requirements. Federal tax ez form 2011 They are explained separately below. Federal tax ez form 2011 To qualify for innocent spouse relief, you must meet all of the following conditions. Federal tax ez form 2011 You must have filed a joint return which has an understated tax. Federal tax ez form 2011 The understated tax must be due to erroneous items of your spouse (or former spouse). Federal tax ez form 2011 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. Federal tax ez form 2011 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Federal tax ez form 2011 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Federal tax ez form 2011 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. Federal tax ez form 2011 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Federal tax ez form 2011 For example, you reported total tax on your 2008 return of $2,500. Federal tax ez form 2011 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Federal tax ez form 2011 You have a $500 understated tax. Federal tax ez form 2011 No. Federal tax ez form 2011 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. Federal tax ez form 2011 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. Federal tax ez form 2011 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Federal tax ez form 2011 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). Federal tax ez form 2011 The understated tax allocated to you is generally the amount you are responsible for. Federal tax ez form 2011 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. Federal tax ez form 2011 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. Federal tax ez form 2011 (Under this rule, you are no longer married if you are widowed. Federal tax ez form 2011 ) 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. Federal tax ez form 2011 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. Federal tax ez form 2011 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Federal tax ez form 2011 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Federal tax ez form 2011 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). Federal tax ez form 2011 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Federal tax ez form 2011 Equitable relief is only available if you meet all of the following conditions. Federal tax ez form 2011 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Federal tax ez form 2011 You have an understated tax or underpaid tax. Federal tax ez form 2011 See Note later. Federal tax ez form 2011 You did not pay the tax. Federal tax ez form 2011 However, see Refunds , earlier, for exceptions. Federal tax ez form 2011 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. Federal tax ez form 2011 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Federal tax ez form 2011 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Federal tax ez form 2011 You did not file or fail to file your return with the intent to commit fraud. Federal tax ez form 2011 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Federal tax ez form 2011 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Federal tax ez form 2011 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Federal tax ez form 2011 Note. Federal tax ez form 2011 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Federal tax ez form 2011 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Federal tax ez form 2011 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Federal tax ez form 2011 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Federal tax ez form 2011 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. Federal tax ez form 2011      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Federal tax ez form 2011 You must file an additional Form 8857 if you are requesting relief for more than three years. Federal tax ez form 2011 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. Federal tax ez form 2011 If you are requesting equitable relief, see Exception for equitable relief. Federal tax ez form 2011 under How To Request Relief, earlier, for when to file Form 8857. Federal tax ez form 2011 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. Federal tax ez form 2011 Use the address or fax number shown in the Instructions for Form 8857. Federal tax ez form 2011 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Federal tax ez form 2011 Do not file it with the employee assigned to examine your return. Federal tax ez form 2011 Generally, the IRS has 10 years to collect an amount you owe. Federal tax ez form 2011 This is the collection statute of limitations. Federal tax ez form 2011 By law, the IRS is not allowed to collect from you after the 10-year period ends. Federal tax ez form 2011 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Federal tax ez form 2011 But interest and penalties continue to accrue. Federal tax ez form 2011 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Federal tax ez form 2011 This includes the time the Tax Court is considering your request. Federal tax ez form 2011 After your case is resolved, the IRS can begin or resume collecting from you. Federal tax ez form 2011 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Federal tax ez form 2011 See Publication 594 for more information. Federal tax ez form 2011 Injured spouse relief is different from innocent spouse relief. Federal tax ez form 2011 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. Federal tax ez form 2011 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Federal tax ez form 2011 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). Federal tax ez form 2011 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Federal tax ez form 2011 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Federal tax ez form 2011 Note. Federal tax ez form 2011 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. Federal tax ez form 2011 . Federal tax ez form 2011 What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. Federal tax ez form 2011 You must have filed a joint return which has an understated tax. Federal tax ez form 2011 The understated tax must be due to erroneous items of your spouse (or former spouse). Federal tax ez form 2011 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. Federal tax ez form 2011 Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Federal tax ez form 2011 You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Federal tax ez form 2011 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. Federal tax ez form 2011 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Federal tax ez form 2011 For example, you reported total tax on your 2008 return of $2,500. Federal tax ez form 2011 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Federal tax ez form 2011 You have a $500 understated tax. Federal tax ez form 2011 No. Federal tax ez form 2011 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. Federal tax ez form 2011 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. Federal tax ez form 2011 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Federal tax ez form 2011 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). Federal tax ez form 2011 The understated tax allocated to you is generally the amount you are responsible for. Federal tax ez form 2011 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. Federal tax ez form 2011 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. Federal tax ez form 2011 (Under this rule, you are no longer married if you are widowed. Federal tax ez form 2011 ) 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. Federal tax ez form 2011 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. Federal tax ez form 2011 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Federal tax ez form 2011 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Federal tax ez form 2011 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). Federal tax ez form 2011 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Federal tax ez form 2011 Equitable relief is only available if you meet all of the following conditions. Federal tax ez form 2011 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Federal tax ez form 2011 You have an understated tax or underpaid tax. Federal tax ez form 2011 See Note later. Federal tax ez form 2011 You did not pay the tax. Federal tax ez form 2011 However, see Refunds , earlier, for exceptions. Federal tax ez form 2011 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. Federal tax ez form 2011 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Federal tax ez form 2011 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Federal tax ez form 2011 You did not file or fail to file your return with the intent to commit fraud. Federal tax ez form 2011 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Federal tax ez form 2011 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Federal tax ez form 2011 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Federal tax ez form 2011 Note. Federal tax ez form 2011 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Federal tax ez form 2011 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Federal tax ez form 2011 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Federal tax ez form 2011 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Federal tax ez form 2011 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. Federal tax ez form 2011      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Federal tax ez form 2011 You must file an additional Form 8857 if you are requesting relief for more than three years. Federal tax ez form 2011 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. Federal tax ez form 2011 If you are requesting equitable relief, see Exception for equitable relief. Federal tax ez form 2011 under How To Request Relief, earlier, for when to file Form 8857. Federal tax ez form 2011 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. Federal tax ez form 2011 Use the address or fax number shown in the Instructions for Form 8857. Federal tax ez form 2011 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Federal tax ez form 2011 Do not file it with the employee assigned to examine your return. Federal tax ez form 2011 Generally, the IRS has 10 years to collect an amount you owe. Federal tax ez form 2011 This is the collection statute of limitations. Federal tax ez form 2011 By law, the IRS is not allowed to collect from you after the 10-year period ends. Federal tax ez form 2011 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Federal tax ez form 2011 But interest and penalties continue to accrue. Federal tax ez form 2011 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Federal tax ez form 2011 This includes the time the Tax Court is considering your request. Federal tax ez form 2011 After your case is resolved, the IRS can begin or resume collecting from you. Federal tax ez form 2011 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Federal tax ez form 2011 See Publication 594 for more information. Federal tax ez form 2011 Injured spouse relief is different from innocent spouse relief. Federal tax ez form 2011 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. Federal tax ez form 2011 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Federal tax ez form 2011 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). Federal tax ez form 2011 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Federal tax ez form 2011 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Federal tax ez form 2011 Note. Federal tax ez form 2011 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. Federal tax ez form 2011 . Federal tax ez form 2011 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. Federal tax ez form 2011 You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Federal tax ez form 2011 For example, you reported total tax on your 2008 return of $2,500. Federal tax ez form 2011 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Federal tax ez form 2011 You have a $500 understated tax. Federal tax ez form 2011 No. Federal tax ez form 2011 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. Federal tax ez form 2011 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. Federal tax ez form 2011 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Federal tax ez form 2011 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). Federal tax ez form 2011 The understated tax allocated to you is generally the amount you are responsible for. Federal tax ez form 2011 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. Federal tax ez form 2011 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. Federal tax ez form 2011 (Under this rule, you are no longer married if you are widowed. Federal tax ez form 2011 ) 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. Federal tax ez form 2011 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. Federal tax ez form 2011 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Federal tax ez form 2011 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Federal tax ez form 2011 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). Federal tax ez form 2011 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Federal tax ez form 2011 Equitable relief is only available if you meet all of the following conditions. Federal tax ez form 2011 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Federal tax ez form 2011 You have an understated tax or underpaid tax. Federal tax ez form 2011 See Note later. Federal tax ez form 2011 You did not pay the tax. Federal tax ez form 2011 However, see Refunds , earlier, for exceptions. Federal tax ez form 2011 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. Federal tax ez form 2011 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Federal tax ez form 2011 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Federal tax ez form 2011 You did not file or fail to file your return with the intent to commit fraud. Federal tax ez form 2011 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Federal tax ez form 2011 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Federal tax ez form 2011 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Federal tax ez form 2011 Note. Federal tax ez form 2011 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Federal tax ez form 2011 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Federal tax ez form 2011 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Federal tax ez form 2011 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Federal tax ez form 2011 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. Federal tax ez form 2011      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Federal tax ez form 2011 You must file an additional Form 8857 if you are requesting relief for more than three years. Federal tax ez form 2011 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. Federal tax ez form 2011 If you are requesting equitable relief, see Exception for equitable relief. Federal tax ez form 2011 under How To Request Relief, earlier, for when to file Form 8857. Federal tax ez form 2011 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. Federal tax ez form 2011 Use the address or fax number shown in the Instructions for Form 8857. Federal tax ez form 2011 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Federal tax ez form 2011 Do not file it with the employee assigned to examine your return. Federal tax ez form 2011 Generally, the IRS has 10 years to collect an amount you owe. Federal tax ez form 2011 This is the collection statute of limitations. Federal tax ez form 2011 By law, the IRS is not allowed to collect from you after the 10-year period ends. Federal tax ez form 2011 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Federal tax ez form 2011 But interest and penalties continue to accrue. Federal tax ez form 2011 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Federal tax ez form 2011 This includes the time the Tax Court is considering your request. Federal tax ez form 2011 After your case is resolved, the IRS can begin or resume collecting from you. Federal tax ez form 2011 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Federal tax ez form 2011 See Publication 594 for more information. Federal tax ez form 2011 Injured spouse relief is different from innocent spouse relief. Federal tax ez form 2011 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. Federal tax ez form 2011 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Federal tax ez form 2011 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). Federal tax ez form 2011 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Federal tax ez form 2011 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Federal tax ez form 2011 Note. Federal tax ez form 2011 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. Federal tax ez form 2011 . Federal tax ez form 2011 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. Federal tax ez form 2011 For example, you reported total tax on your 2008 return of $2,500. Federal tax ez form 2011 IRS determined in an audit of your 2008 return that the total tax should be $3,000. Federal tax ez form 2011 You have a $500 understated tax. Federal tax ez form 2011 No. Federal tax ez form 2011 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. Federal tax ez form 2011 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. Federal tax ez form 2011 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Federal tax ez form 2011 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). Federal tax ez form 2011 The understated tax allocated to you is generally the amount you are responsible for. Federal tax ez form 2011 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. Federal tax ez form 2011 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. Federal tax ez form 2011 (Under this rule, you are no longer married if you are widowed. Federal tax ez form 2011 ) 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. Federal tax ez form 2011 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. Federal tax ez form 2011 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Federal tax ez form 2011 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Federal tax ez form 2011 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). Federal tax ez form 2011 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Federal tax ez form 2011 Equitable relief is only available if you meet all of the following conditions. Federal tax ez form 2011 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Federal tax ez form 2011 You have an understated tax or underpaid tax. Federal tax ez form 2011 See Note later. Federal tax ez form 2011 You did not pay the tax. Federal tax ez form 2011 However, see Refunds , earlier, for exceptions. Federal tax ez form 2011 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. Federal tax ez form 2011 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Federal tax ez form 2011 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Federal tax ez form 2011 You did not file or fail to file your return with the intent to commit fraud. Federal tax ez form 2011 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Federal tax ez form 2011 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Federal tax ez form 2011 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Federal tax ez form 2011 Note. Federal tax ez form 2011 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Federal tax ez form 2011 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Federal tax ez form 2011 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Federal tax ez form 2011 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Federal tax ez form 2011 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. Federal tax ez form 2011      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Federal tax ez form 2011 You must file an additional Form 8857 if you are requesting relief for more than three years. Federal tax ez form 2011 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. Federal tax ez form 2011 If you are requesting equitable relief, see Exception for equitable relief. Federal tax ez form 2011 under How To Request Relief, earlier, for when to file Form 8857. Federal tax ez form 2011 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. Federal tax ez form 2011 Use the address or fax number shown in the Instructions for Form 8857. Federal tax ez form 2011 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Federal tax ez form 2011 Do not file it with the employee assigned to examine your return. Federal tax ez form 2011 Generally, the IRS has 10 years to collect an amount you owe. Federal tax ez form 2011 This is the collection statute of limitations. Federal tax ez form 2011 By law, the IRS is not allowed to collect from you after the 10-year period ends. Federal tax ez form 2011 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Federal tax ez form 2011 But interest and penalties continue to accrue. Federal tax ez form 2011 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Federal tax ez form 2011 This includes the time the Tax Court is considering your request. Federal tax ez form 2011 After your case is resolved, the IRS can begin or resume collecting from you. Federal tax ez form 2011 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Federal tax ez form 2011 See Publication 594 for more information. Federal tax ez form 2011 Injured spouse relief is different from innocent spouse relief. Federal tax ez form 2011 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. Federal tax ez form 2011 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Federal tax ez form 2011 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). Federal tax ez form 2011 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Federal tax ez form 2011 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Federal tax ez form 2011 Note. Federal tax ez form 2011 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. Federal tax ez form 2011 . Federal tax ez form 2011 Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. Federal tax ez form 2011 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. Federal tax ez form 2011 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. Federal tax ez form 2011 You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Federal tax ez form 2011 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). Federal tax ez form 2011 The understated tax allocated to you is generally the amount you are responsible for. Federal tax ez form 2011 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. Federal tax ez form 2011 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. Federal tax ez form 2011 (Under this rule, you are no longer married if you are widowed. Federal tax ez form 2011 ) 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. Federal tax ez form 2011 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. Federal tax ez form 2011 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Federal tax ez form 2011 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Federal tax ez form 2011 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). Federal tax ez form 2011 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Federal tax ez form 2011 Equitable relief is only available if you meet all of the following conditions. Federal tax ez form 2011 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Federal tax ez form 2011 You have an understated tax or underpaid tax. Federal tax ez form 2011 See Note later. Federal tax ez form 2011 You did not pay the tax. Federal tax ez form 2011 However, see Refunds , earlier, for exceptions. Federal tax ez form 2011 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. Federal tax ez form 2011 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Federal tax ez form 2011 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Federal tax ez form 2011 You did not file or fail to file your return with the intent to commit fraud. Federal tax ez form 2011 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Federal tax ez form 2011 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Federal tax ez form 2011 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Federal tax ez form 2011 Note. Federal tax ez form 2011 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Federal tax ez form 2011 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Federal tax ez form 2011 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Federal tax ez form 2011 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Federal tax ez form 2011 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. Federal tax ez form 2011      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Federal tax ez form 2011 You must file an additional Form 8857 if you are requesting relief for more than three years. Federal tax ez form 2011 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. Federal tax ez form 2011 If you are requesting equitable relief, see Exception for equitable relief. Federal tax ez form 2011 under How To Request Relief, earlier, for when to file Form 8857. Federal tax ez form 2011 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. Federal tax ez form 2011 Use the address or fax number shown in the Instructions for Form 8857. Federal tax ez form 2011 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Federal tax ez form 2011 Do not file it with the employee assigned to examine your return. Federal tax ez form 2011 Generally, the IRS has 10 years to collect an amount you owe. Federal tax ez form 2011 This is the collection statute of limitations. Federal tax ez form 2011 By law, the IRS is not allowed to collect from you after the 10-year period ends. Federal tax ez form 2011 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Federal tax ez form 2011 But interest and penalties continue to accrue. Federal tax ez form 2011 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Federal tax ez form 2011 This includes the time the Tax Court is considering your request. Federal tax ez form 2011 After your case is resolved, the IRS can begin or resume collecting from you. Federal tax ez form 2011 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Federal tax ez form 2011 See Publication 594 for more information. Federal tax ez form 2011 Injured spouse relief is different from innocent spouse relief. Federal tax ez form 2011 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. Federal tax ez form 2011 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Federal tax ez form 2011 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). Federal tax ez form 2011 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Federal tax ez form 2011 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Federal tax ez form 2011 Note. Federal tax ez form 2011 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. Federal tax ez form 2011 . Federal tax ez form 2011 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). Federal tax ez form 2011 The understated tax allocated to you is generally the amount you are responsible for. Federal tax ez form 2011 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. Federal tax ez form 2011 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. Federal tax ez form 2011 (Under this rule, you are no longer married if you are widowed. Federal tax ez form 2011 ) 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. Federal tax ez form 2011 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. Federal tax ez form 2011 Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Federal tax ez form 2011 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Federal tax ez form 2011 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). Federal tax ez form 2011 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Federal tax ez form 2011 Equitable relief is only available if you meet all of the following conditions. Federal tax ez form 2011 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Federal tax ez form 2011 You have an understated tax or underpaid tax. Federal tax ez form 2011 See Note later. Federal tax ez form 2011 You did not pay the tax. Federal tax ez form 2011 However, see Refunds , earlier, for exceptions. Federal tax ez form 2011 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. Federal tax ez form 2011 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Federal tax ez form 2011 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Federal tax ez form 2011 You did not file or fail to file your return with the intent to commit fraud. Federal tax ez form 2011 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Federal tax ez form 2011 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Federal tax ez form 2011 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Federal tax ez form 2011 Note. Federal tax ez form 2011 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Federal tax ez form 2011 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Federal tax ez form 2011 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Federal tax ez form 2011 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Federal tax ez form 2011 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. Federal tax ez form 2011      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Federal tax ez form 2011 You must file an additional Form 8857 if you are requesting relief for more than three years. Federal tax ez form 2011 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. Federal tax ez form 2011 If you are requesting equitable relief, see Exception for equitable relief. Federal tax ez form 2011 under How To Request Relief, earlier, for when to file Form 8857. Federal tax ez form 2011 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. Federal tax ez form 2011 Use the address or fax number shown in the Instructions for Form 8857. Federal tax ez form 2011 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Federal tax ez form 2011 Do not file it with the employee assigned to examine your return. Federal tax ez form 2011 Generally, the IRS has 10 years to collect an amount you owe. Federal tax ez form 2011 This is the collection statute of limitations. Federal tax ez form 2011 By law, the IRS is not allowed to collect from you after the 10-year period ends. Federal tax ez form 2011 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Federal tax ez form 2011 But interest and penalties continue to accrue. Federal tax ez form 2011 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Federal tax ez form 2011 This includes the time the Tax Court is considering your request. Federal tax ez form 2011 After your case is resolved, the IRS can begin or resume collecting from you. Federal tax ez form 2011 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Federal tax ez form 2011 See Publication 594 for more information. Federal tax ez form 2011 Injured spouse relief is different from innocent spouse relief. Federal tax ez form 2011 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. Federal tax ez form 2011 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Federal tax ez form 2011 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). Federal tax ez form 2011 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Federal tax ez form 2011 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Federal tax ez form 2011 Note. Federal tax ez form 2011 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. Federal tax ez form 2011 . Federal tax ez form 2011 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. Federal tax ez form 2011 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Federal tax ez form 2011 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). Federal tax ez form 2011 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Federal tax ez form 2011 Equitable relief is only available if you meet all of the following conditions. Federal tax ez form 2011 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Federal tax ez form 2011 You have an understated tax or underpaid tax. Federal tax ez form 2011 See Note later. Federal tax ez form 2011 You did not pay the tax. Federal tax ez form 2011 However, see Refunds , earlier, for exceptions. Federal tax ez form 2011 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. Federal tax ez form 2011 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Federal tax ez form 2011 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Federal tax ez form 2011 You did not file or fail to file your return with the intent to commit fraud. Federal tax ez form 2011 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Federal tax ez form 2011 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Federal tax ez form 2011 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Federal tax ez form 2011 Note. Federal tax ez form 2011 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Federal tax ez form 2011 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Federal tax ez form 2011 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Federal tax ez form 2011 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Federal tax ez form 2011 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. Federal tax ez form 2011      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Federal tax ez form 2011 You must file an additional Form 8857 if you are requesting relief for more than three years. Federal tax ez form 2011 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. Federal tax ez form 2011 If you are requesting equitable relief, see Exception for equitable relief. Federal tax ez form 2011 under How To Request Relief, earlier, for when to file Form 8857. Federal tax ez form 2011 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. Federal tax ez form 2011 Use the address or fax number shown in the Instructions for Form 8857. Federal tax ez form 2011 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Federal tax ez form 2011 Do not file it with the employee assigned to examine your return. Federal tax ez form 2011 Generally, the IRS has 10 years to collect an amount you owe. Federal tax ez form 2011 This is the collection statute of limitations. Federal tax ez form 2011 By law, the IRS is not allowed to collect from you after the 10-year period ends. Federal tax ez form 2011 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Federal tax ez form 2011 But interest and penalties continue to accrue. Federal tax ez form 2011 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Federal tax ez form 2011 This includes the time the Tax Court is considering your request. Federal tax ez form 2011 After your case is resolved, the IRS can begin or resume collecting from you. Federal tax ez form 2011 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Federal tax ez form 2011 See Publication 594 for more information. Federal tax ez form 2011 Injured spouse relief is different from innocent spouse relief. Federal tax ez form 2011 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. Federal tax ez form 2011 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Federal tax ez form 2011 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). Federal tax ez form 2011 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Federal tax ez form 2011 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Federal tax ez form 2011 Note. Federal tax ez form 2011 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. Federal tax ez form 2011 . Federal tax ez form 2011 What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. Federal tax ez form 2011 You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Federal tax ez form 2011 You have an understated tax or underpaid tax. Federal tax ez form 2011 See Note later. Federal tax ez form 2011 You did not pay the tax. Federal tax ez form 2011 However, see Refunds , earlier, for exceptions. Federal tax ez form 2011 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. Federal tax ez form 2011 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Federal tax ez form 2011 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Federal tax ez form 2011 You did not file or fail to file your return with the intent to commit fraud. Federal tax ez form 2011 The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Federal tax ez form 2011 For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Federal tax ez form 2011 You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Federal tax ez form 2011 Note. Federal tax ez form 2011 Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Federal tax ez form 2011 (An underpaid tax is tax that is properly shown on the return, but has not been paid. Federal tax ez form 2011 ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Federal tax ez form 2011 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Federal tax ez form 2011 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. Federal tax ez form 2011      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Federal tax ez form 2011 You must file an additional Form 8857 if you are requesting relief for more than three years. Federal tax ez form 2011 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. Federal tax ez form 2011 If you are requesting equitable relief, see Exception for equitable relief. Federal tax ez form 2011 under How To Request Relief, earlier, for when to file Form 8857. Federal tax ez form 2011 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. Federal tax ez form 2011 Use the address or fax number shown in the Instructions for Form 8857. Federal tax ez form 2011 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Federal tax ez form 2011 Do not file it with the employee assigned to examine your return. Federal tax ez form 2011 Generally, the IRS has 10 years to collect an amount you owe. Federal tax ez form 2011 This is the collection statute of limitations. Federal tax ez form 2011 By law, the IRS is not allowed to collect from you after the 10-year period ends. Federal tax ez form 2011 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Federal tax ez form 2011 But interest and penalties continue to accrue. Federal tax ez form 2011 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Federal tax ez form 2011 This includes the time the Tax Court is considering your request. Federal tax ez form 2011 After your case is resolved, the IRS can begin or resume collecting from you. Federal tax ez form 2011 The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Federal tax ez form 2011 See Publication 594 for more information. Federal tax ez form 2011 Injured spouse relief is different from innocent spouse relief. Federal tax ez form 2011 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. Federal tax ez form 2011 The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Federal tax ez form 2011 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). Federal tax ez form 2011 You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Federal tax ez form 2011 You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Federal tax ez form 2011 Note. Federal tax ez form 2011 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. Federal tax ez form 2011 . Federal tax ez form 2011 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. Federal tax ez form 2011 Generally, community property laws require you to allocate community income and expenses equally between both spouses. Federal tax ez form 2011 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. Federal tax ez form 2011      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Federal tax ez form 2011 You must file an additional Form 8857 if you are requesting relief for more than three years. Federal tax ez form 2011 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. Federal tax ez form 2011 If you are requesting equitable relief, see Exception for equitable relief. Federal tax ez form 2011 under How To Request Relief, earlier, for when to file Form 8857. Federal tax ez form 2011 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. Federal tax ez form 2011 Use the address or fax number shown in the Instructions for Form 8857. Federal tax ez form 2011 File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Federal tax ez form 2011 Do not file it with the employee assigned to examine your return. Federal tax ez form 2011 Generally, the IRS has 10 years to collect an amount you owe. Federal tax ez form 2011 This is the collection statute of limitations. Federal tax ez form 2011 By law, the IRS is not allowed to collect from you after the 10-year period ends. Federal tax ez form 2011 If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Federal tax ez form 2011 But interest and penalties continue to accrue. Federal tax ez form 2011 Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Federal tax ez form 2011 This includes the time the Tax Court is considering your request. Federal tax ez form 2011 After your case is resolved, the IRS can begin or