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File Form 1040x Online

File form 1040x online Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). File form 1040x online Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. File form 1040x online . File form 1040x online What is joint and several liability? . File form 1040x online How can I get relief from joint and several liability? . File form 1040x online What are the rules for innocent spouse relief? . File form 1040x online What are erroneous items? . File form 1040x online What is an understated tax? . File form 1040x online Will I qualify for innocent spouse relief in any situation where there is an understated tax? . File form 1040x online What are the rules for separation of liability relief? . File form 1040x online Why would a request for separation of liability relief be denied? . File form 1040x online What are the rules for equitable relief? . File form 1040x online How do state community property laws affect my ability to qualify for relief? . File form 1040x online How do I request relief? . File form 1040x online When should I file Form 8857? . File form 1040x online Where should I file Form 8857? . File form 1040x online I am currently undergoing an examination of my return. File form 1040x online How do I request innocent spouse relief? . File form 1040x online What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . File form 1040x online What is injured spouse relief? . File form 1040x online What is joint and several liability? When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. File form 1040x online This is called joint and several liability. File form 1040x online Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to the income, deductions, or credits of your spouse or former spouse. File form 1040x online You remain jointly and severally liable for taxes, and the IRS still can collect from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the tax. File form 1040x online There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. File form 1040x online ” Each type has different requirements. File form 1040x online They are explained separately below. File form 1040x online To qualify for innocent spouse relief, you must meet all of the following conditions. File form 1040x online You must have filed a joint return which has an understated tax. File form 1040x online The understated tax must be due to erroneous items of your spouse (or former spouse). File form 1040x online You must establish that at the time you signed the joint return, you did not know, and had no reason to know, that there was an understated tax. File form 1040x online Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. File form 1040x online You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. File form 1040x online Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not properly reported on the return. File form 1040x online You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. File form 1040x online For example, you reported total tax on your 2008 return of $2,500. File form 1040x online IRS determined in an audit of your 2008 return that the total tax should be $3,000. File form 1040x online You have a $500 understated tax. File form 1040x online No. File form 1040x online There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. File form 1040x online For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. File form 1040x online You are not eligible for innocent spouse relief because you have knowledge of the understated tax. File form 1040x online Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). File form 1040x online The understated tax allocated to you is generally the amount you are responsible for. File form 1040x online To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. File form 1040x online You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. File form 1040x online (Under this rule, you are no longer married if you are widowed. File form 1040x online ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. File form 1040x online In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. File form 1040x online Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. File form 1040x online The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. File form 1040x online The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). File form 1040x online Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. File form 1040x online Equitable relief is only available if you meet all of the following conditions. File form 1040x online You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. File form 1040x online You have an understated tax or underpaid tax. File form 1040x online See Note later. File form 1040x online You did not pay the tax. File form 1040x online However, see Refunds , earlier, for exceptions. File form 1040x online The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. File form 1040x online You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. File form 1040x online Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. File form 1040x online You did not file or fail to file your return with the intent to commit fraud. File form 1040x online The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. File form 1040x online For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. File form 1040x online You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. File form 1040x online Note. File form 1040x online Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. File form 1040x online (An underpaid tax is tax that is properly shown on the return, but has not been paid. File form 1040x online ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File form 1040x online Generally, community property laws require you to allocate community income and expenses equally between both spouses. File form 1040x online However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. File form 1040x online      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. File form 1040x online You must file an additional Form 8857 if you are requesting relief for more than three years. File form 1040x online If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. File form 1040x online If you are requesting equitable relief, see Exception for equitable relief. File form 1040x online under How To Request Relief, earlier, for when to file Form 8857. File form 1040x online If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. File form 1040x online Use the address or fax number shown in the Instructions for Form 8857. File form 1040x online File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. File form 1040x online Do not file it with the employee assigned to examine your return. File form 1040x online Generally, the IRS has 10 years to collect an amount you owe. File form 1040x online This is the collection statute of limitations. File form 1040x online By law, the IRS is not allowed to collect from you after the 10-year period ends. File form 1040x online If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. File form 1040x online But interest and penalties continue to accrue. File form 1040x online Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. File form 1040x online This includes the time the Tax Court is considering your request. File form 1040x online After your case is resolved, the IRS can begin or resume collecting from you. File form 1040x online The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. File form 1040x online See Publication 594 for more information. File form 1040x online Injured spouse relief is different from innocent spouse relief. File form 1040x online When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. File form 1040x online The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. File form 1040x online You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). File form 1040x online You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. File form 1040x online You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. File form 1040x online Note. File form 1040x online If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. File form 1040x online . File form 1040x online How can I get relief from joint and several liability? There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. File form 1040x online ” Each type has different requirements. File form 1040x online They are explained separately below. File form 1040x online To qualify for innocent spouse relief, you must meet all of the following conditions. File form 1040x online You must have filed a joint return which has an understated tax. File form 1040x online The understated tax must be due to erroneous items of your spouse (or former spouse). File form 1040x online You must establish that at the time you signed the joint return, you did not know, and had no reason to know, that there was an understated tax. File form 1040x online Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. File form 1040x online You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. File form 1040x online Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not properly reported on the return. File form 1040x online You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. File form 1040x online For example, you reported total tax on your 2008 return of $2,500. File form 1040x online IRS determined in an audit of your 2008 return that the total tax should be $3,000. File form 1040x online You have a $500 understated tax. File form 1040x online No. File form 1040x online There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. File form 1040x online For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. File form 1040x online You are not eligible for innocent spouse relief because you have knowledge of the understated tax. File form 1040x online Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). File form 1040x online The understated tax allocated to you is generally the amount you are responsible for. File form 1040x online To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. File form 1040x online You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. File form 1040x online (Under this rule, you are no longer married if you are widowed. File form 1040x online ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. File form 1040x online In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. File form 1040x online Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. File form 1040x online The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. File form 1040x online The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). File form 1040x online Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. File form 1040x online Equitable relief is only available if you meet all of the following conditions. File form 1040x online You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. File form 1040x online You have an understated tax or underpaid tax. File form 1040x online See Note later. File form 1040x online You did not pay the tax. File form 1040x online However, see Refunds , earlier, for exceptions. File form 1040x online The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. File form 1040x online You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. File form 1040x online Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. File form 1040x online You did not file or fail to file your return with the intent to commit fraud. File form 1040x online The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. File form 1040x online For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. File form 1040x online You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. File form 1040x online Note. File form 1040x online Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. File form 1040x online (An underpaid tax is tax that is properly shown on the return, but has not been paid. File form 1040x online ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File form 1040x online Generally, community property laws require you to allocate community income and expenses equally between both spouses. File form 1040x online However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. File form 1040x online      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. File form 1040x online You must file an additional Form 8857 if you are requesting relief for more than three years. File form 1040x online If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. File form 1040x online If you are requesting equitable relief, see Exception for equitable relief. File form 1040x online under How To Request Relief, earlier, for when to file Form 8857. File form 1040x online If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. File form 1040x online Use the address or fax number shown in the Instructions for Form 8857. File form 1040x online File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. File form 1040x online Do not file it with the employee assigned to examine your return. File form 1040x online Generally, the IRS has 10 years to collect an amount you owe. File form 1040x online This is the collection statute of limitations. File form 1040x online By law, the IRS is not allowed to collect from you after the 10-year period ends. File form 1040x online If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. File form 1040x online But interest and penalties continue to accrue. File form 1040x online Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. File form 1040x online This includes the time the Tax Court is considering your request. File form 1040x online After your case is resolved, the IRS can begin or resume collecting from you. File form 1040x online The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. File form 1040x online See Publication 594 for more information. File form 1040x online Injured spouse relief is different from innocent spouse relief. File form 1040x online When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. File form 1040x online The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. File form 1040x online You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). File form 1040x online You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. File form 1040x online You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. File form 1040x online Note. File form 1040x online If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. File form 1040x online . File form 1040x online What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. File form 1040x online You must have filed a joint return which has an understated tax. File form 1040x online The understated tax must be due to erroneous items of your spouse (or former spouse). File form 1040x online You must establish that at the time you signed the joint return, you did not know, and had no reason to know, that there was an understated tax. File form 1040x online Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. File form 1040x online You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. File form 1040x online Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not properly reported on the return. File form 1040x online You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. File form 1040x online For example, you reported total tax on your 2008 return of $2,500. File form 1040x online IRS determined in an audit of your 2008 return that the total tax should be $3,000. File form 1040x online You have a $500 understated tax. File form 1040x online No. File form 1040x online There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. File form 1040x online For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. File form 1040x online You are not eligible for innocent spouse relief because you have knowledge of the understated tax. File form 1040x online Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). File form 1040x online The understated tax allocated to you is generally the amount you are responsible for. File form 1040x online To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. File form 1040x online You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. File form 1040x online (Under this rule, you are no longer married if you are widowed. File form 1040x online ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. File form 1040x online In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. File form 1040x online Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. File form 1040x online The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. File form 1040x online The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). File form 1040x online Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. File form 1040x online Equitable relief is only available if you meet all of the following conditions. File form 1040x online You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. File form 1040x online You have an understated tax or underpaid tax. File form 1040x online See Note later. File form 1040x online You did not pay the tax. File form 1040x online However, see Refunds , earlier, for exceptions. File form 1040x online The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. File form 1040x online You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. File form 1040x online Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. File form 1040x online You did not file or fail to file your return with the intent to commit fraud. File form 1040x online The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. File form 1040x online For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. File form 1040x online You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. File form 1040x online Note. File form 1040x online Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. File form 1040x online (An underpaid tax is tax that is properly shown on the return, but has not been paid. File form 1040x online ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File form 1040x online Generally, community property laws require you to allocate community income and expenses equally between both spouses. File form 1040x online However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. File form 1040x online      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. File form 1040x online You must file an additional Form 8857 if you are requesting relief for more than three years. File form 1040x online If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. File form 1040x online If you are requesting equitable relief, see Exception for equitable relief. File form 1040x online under How To Request Relief, earlier, for when to file Form 8857. File form 1040x online If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. File form 1040x online Use the address or fax number shown in the Instructions for Form 8857. File form 1040x online File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. File form 1040x online Do not file it with the employee assigned to examine your return. File form 1040x online Generally, the IRS has 10 years to collect an amount you owe. File form 1040x online This is the collection statute of limitations. File form 1040x online By law, the IRS is not allowed to collect from you after the 10-year period ends. File form 1040x online If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. File form 1040x online But interest and penalties continue to accrue. File form 1040x online Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. File form 1040x online This includes the time the Tax Court is considering your request. File form 1040x online After your case is resolved, the IRS can begin or resume collecting from you. File form 1040x online The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. File form 1040x online See Publication 594 for more information. File form 1040x online Injured spouse relief is different from innocent spouse relief. File form 1040x online When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. File form 1040x online The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. File form 1040x online You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). File form 1040x online You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. File form 1040x online You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. File form 1040x online Note. File form 1040x online If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. File form 1040x online . File form 1040x online What are “erroneous items”? Erroneous items are any deductions, credits, or bases that are incorrectly stated on the return, and any income that is not properly reported on the return. File form 1040x online You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. File form 1040x online For example, you reported total tax on your 2008 return of $2,500. File form 1040x online IRS determined in an audit of your 2008 return that the total tax should be $3,000. File form 1040x online You have a $500 understated tax. File form 1040x online No. File form 1040x online There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. File form 1040x online For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. File form 1040x online You are not eligible for innocent spouse relief because you have knowledge of the understated tax. File form 1040x online Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). File form 1040x online The understated tax allocated to you is generally the amount you are responsible for. File form 1040x online To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. File form 1040x online You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. File form 1040x online (Under this rule, you are no longer married if you are widowed. File form 1040x online ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. File form 1040x online In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. File form 1040x online Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. File form 1040x online The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. File form 1040x online The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). File form 1040x online Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. File form 1040x online Equitable relief is only available if you meet all of the following conditions. File form 1040x online You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. File form 1040x online You have an understated tax or underpaid tax. File form 1040x online See Note later. File form 1040x online You did not pay the tax. File form 1040x online However, see Refunds , earlier, for exceptions. File form 1040x online The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. File form 1040x online You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. File form 1040x online Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. File form 1040x online You did not file or fail to file your return with the intent to commit fraud. File form 1040x online The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. File form 1040x online For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. File form 1040x online You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. File form 1040x online Note. File form 1040x online Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. File form 1040x online (An underpaid tax is tax that is properly shown on the return, but has not been paid. File form 1040x online ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File form 1040x online Generally, community property laws require you to allocate community income and expenses equally between both spouses. File form 1040x online However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. File form 1040x online      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. File form 1040x online You must file an additional Form 8857 if you are requesting relief for more than three years. File form 1040x online If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. File form 1040x online If you are requesting equitable relief, see Exception for equitable relief. File form 1040x online under How To Request Relief, earlier, for when to file Form 8857. File form 1040x online If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. File form 1040x online Use the address or fax number shown in the Instructions for Form 8857. File form 1040x online File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. File form 1040x online Do not file it with the employee assigned to examine your return. File form 1040x online Generally, the IRS has 10 years to collect an amount you owe. File form 1040x online This is the collection statute of limitations. File form 1040x online By law, the IRS is not allowed to collect from you after the 10-year period ends. File form 1040x online If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. File form 1040x online But interest and penalties continue to accrue. File form 1040x online Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. File form 1040x online This includes the time the Tax Court is considering your request. File form 1040x online After your case is resolved, the IRS can begin or resume collecting from you. File form 1040x online The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. File form 1040x online See Publication 594 for more information. File form 1040x online Injured spouse relief is different from innocent spouse relief. File form 1040x online When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. File form 1040x online The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. File form 1040x online You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). File form 1040x online You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. File form 1040x online You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. File form 1040x online Note. File form 1040x online If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. File form 1040x online . File form 1040x online What is an “understated tax”? You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. File form 1040x online For example, you reported total tax on your 2008 return of $2,500. File form 1040x online IRS determined in an audit of your 2008 return that the total tax should be $3,000. File form 1040x online You have a $500 understated tax. File form 1040x online No. File form 1040x online There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. File form 1040x online For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. File form 1040x online You are not eligible for innocent spouse relief because you have knowledge of the understated tax. File form 1040x online Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). File form 1040x online The understated tax allocated to you is generally the amount you are responsible for. File form 1040x online To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. File form 1040x online You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. File form 1040x online (Under this rule, you are no longer married if you are widowed. File form 1040x online ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. File form 1040x online In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. File form 1040x online Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. File form 1040x online The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. File form 1040x online The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). File form 1040x online Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. File form 1040x online Equitable relief is only available if you meet all of the following conditions. File form 1040x online You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. File form 1040x online You have an understated tax or underpaid tax. File form 1040x online See Note later. File form 1040x online You did not pay the tax. File form 1040x online However, see Refunds , earlier, for exceptions. File form 1040x online The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. File form 1040x online You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. File form 1040x online Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. File form 1040x online You did not file or fail to file your return with the intent to commit fraud. File form 1040x online The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. File form 1040x online For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. File form 1040x online You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. File form 1040x online Note. File form 1040x online Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. File form 1040x online (An underpaid tax is tax that is properly shown on the return, but has not been paid. File form 1040x online ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File form 1040x online Generally, community property laws require you to allocate community income and expenses equally between both spouses. File form 1040x online However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. File form 1040x online      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. File form 1040x online You must file an additional Form 8857 if you are requesting relief for more than three years. File form 1040x online If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. File form 1040x online If you are requesting equitable relief, see Exception for equitable relief. File form 1040x online under How To Request Relief, earlier, for when to file Form 8857. File form 1040x online If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. File form 1040x online Use the address or fax number shown in the Instructions for Form 8857. File form 1040x online File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. File form 1040x online Do not file it with the employee assigned to examine your return. File form 1040x online Generally, the IRS has 10 years to collect an amount you owe. File form 1040x online This is the collection statute of limitations. File form 1040x online By law, the IRS is not allowed to collect from you after the 10-year period ends. File form 1040x online If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. File form 1040x online But interest and penalties continue to accrue. File form 1040x online Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. File form 1040x online This includes the time the Tax Court is considering your request. File form 1040x online After your case is resolved, the IRS can begin or resume collecting from you. File form 1040x online The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. File form 1040x online See Publication 594 for more information. File form 1040x online Injured spouse relief is different from innocent spouse relief. File form 1040x online When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. File form 1040x online The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. File form 1040x online You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). File form 1040x online You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. File form 1040x online You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. File form 1040x online Note. File form 1040x online If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. File form 1040x online . File form 1040x online Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. File form 1040x online There are many situations in which you may owe tax that is related to your spouse (or former spouse), but not be eligible for innocent spouse relief. File form 1040x online For example, you and your spouse file a joint return on which you report $10,000 of income and deductions, but you knew that your spouse was not reporting $5,000 of dividends. File form 1040x online You are not eligible for innocent spouse relief because you have knowledge of the understated tax. File form 1040x online Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). File form 1040x online The understated tax allocated to you is generally the amount you are responsible for. File form 1040x online To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. File form 1040x online You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. File form 1040x online (Under this rule, you are no longer married if you are widowed. File form 1040x online ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. File form 1040x online In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. File form 1040x online Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. File form 1040x online The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. File form 1040x online The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). File form 1040x online Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. File form 1040x online Equitable relief is only available if you meet all of the following conditions. File form 1040x online You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. File form 1040x online You have an understated tax or underpaid tax. File form 1040x online See Note later. File form 1040x online You did not pay the tax. File form 1040x online However, see Refunds , earlier, for exceptions. File form 1040x online The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. File form 1040x online You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. File form 1040x online Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. File form 1040x online You did not file or fail to file your return with the intent to commit fraud. File form 1040x online The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. File form 1040x online For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. File form 1040x online You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. File form 1040x online Note. File form 1040x online Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. File form 1040x online (An underpaid tax is tax that is properly shown on the return, but has not been paid. File form 1040x online ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File form 1040x online Generally, community property laws require you to allocate community income and expenses equally between both spouses. File form 1040x online However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. File form 1040x online      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. File form 1040x online You must file an additional Form 8857 if you are requesting relief for more than three years. File form 1040x online If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. File form 1040x online If you are requesting equitable relief, see Exception for equitable relief. File form 1040x online under How To Request Relief, earlier, for when to file Form 8857. File form 1040x online If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. File form 1040x online Use the address or fax number shown in the Instructions for Form 8857. File form 1040x online File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. File form 1040x online Do not file it with the employee assigned to examine your return. File form 1040x online Generally, the IRS has 10 years to collect an amount you owe. File form 1040x online This is the collection statute of limitations. File form 1040x online By law, the IRS is not allowed to collect from you after the 10-year period ends. File form 1040x online If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. File form 1040x online But interest and penalties continue to accrue. File form 1040x online Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. File form 1040x online This includes the time the Tax Court is considering your request. File form 1040x online After your case is resolved, the IRS can begin or resume collecting from you. File form 1040x online The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. File form 1040x online See Publication 594 for more information. File form 1040x online Injured spouse relief is different from innocent spouse relief. File form 1040x online When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. File form 1040x online The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. File form 1040x online You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). File form 1040x online You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. File form 1040x online You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. File form 1040x online Note. File form 1040x online If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. File form 1040x online . File form 1040x online What are the rules for separation of liability relief? Under this type of relief, you allocate (separate) the understated tax (plus interest and penalties) on your joint return between you and your spouse (or former spouse). File form 1040x online The understated tax allocated to you is generally the amount you are responsible for. File form 1040x online To qualify for separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. File form 1040x online You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. File form 1040x online (Under this rule, you are no longer married if you are widowed. File form 1040x online ) You were not a member of the same household as the spouse with whom you filed the joint return at any time during the 12-month period ending on the date you file Form 8857. File form 1040x online In addition to the above requirements, you must file a Form 8857 within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. File form 1040x online Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. File form 1040x online The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. File form 1040x online The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). File form 1040x online Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. File form 1040x online Equitable relief is only available if you meet all of the following conditions. File form 1040x online You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. File form 1040x online You have an understated tax or underpaid tax. File form 1040x online See Note later. File form 1040x online You did not pay the tax. File form 1040x online However, see Refunds , earlier, for exceptions. File form 1040x online The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. File form 1040x online You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. File form 1040x online Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. File form 1040x online You did not file or fail to file your return with the intent to commit fraud. File form 1040x online The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. File form 1040x online For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. File form 1040x online You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. File form 1040x online Note. File form 1040x online Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. File form 1040x online (An underpaid tax is tax that is properly shown on the return, but has not been paid. File form 1040x online ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File form 1040x online Generally, community property laws require you to allocate community income and expenses equally between both spouses. File form 1040x online However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. File form 1040x online      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. File form 1040x online You must file an additional Form 8857 if you are requesting relief for more than three years. File form 1040x online If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. File form 1040x online If you are requesting equitable relief, see Exception for equitable relief. File form 1040x online under How To Request Relief, earlier, for when to file Form 8857. File form 1040x online If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. File form 1040x online Use the address or fax number shown in the Instructions for Form 8857. File form 1040x online File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. File form 1040x online Do not file it with the employee assigned to examine your return. File form 1040x online Generally, the IRS has 10 years to collect an amount you owe. File form 1040x online This is the collection statute of limitations. File form 1040x online By law, the IRS is not allowed to collect from you after the 10-year period ends. File form 1040x online If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. File form 1040x online But interest and penalties continue to accrue. File form 1040x online Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. File form 1040x online This includes the time the Tax Court is considering your request. File form 1040x online After your case is resolved, the IRS can begin or resume collecting from you. File form 1040x online The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. File form 1040x online See Publication 594 for more information. File form 1040x online Injured spouse relief is different from innocent spouse relief. File form 1040x online When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. File form 1040x online The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. File form 1040x online You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). File form 1040x online You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. File form 1040x online You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. File form 1040x online Note. File form 1040x online If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. File form 1040x online . File form 1040x online Why would a request for separation of liability relief be denied? Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. File form 1040x online The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. File form 1040x online The IRS proves that at the time you signed your joint return, you had actual knowledge of any erroneous items giving rise to the deficiency that are allocable to your spouse (or former spouse). File form 1040x online Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. File form 1040x online Equitable relief is only available if you meet all of the following conditions. File form 1040x online You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. File form 1040x online You have an understated tax or underpaid tax. File form 1040x online See Note later. File form 1040x online You did not pay the tax. File form 1040x online However, see Refunds , earlier, for exceptions. File form 1040x online The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. File form 1040x online You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. File form 1040x online Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. File form 1040x online You did not file or fail to file your return with the intent to commit fraud. File form 1040x online The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. File form 1040x online For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. File form 1040x online You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. File form 1040x online Note. File form 1040x online Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. File form 1040x online (An underpaid tax is tax that is properly shown on the return, but has not been paid. File form 1040x online ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File form 1040x online Generally, community property laws require you to allocate community income and expenses equally between both spouses. File form 1040x online However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. File form 1040x online      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. File form 1040x online You must file an additional Form 8857 if you are requesting relief for more than three years. File form 1040x online If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. File form 1040x online If you are requesting equitable relief, see Exception for equitable relief. File form 1040x online under How To Request Relief, earlier, for when to file Form 8857. File form 1040x online If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. File form 1040x online Use the address or fax number shown in the Instructions for Form 8857. File form 1040x online File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. File form 1040x online Do not file it with the employee assigned to examine your return. File form 1040x online Generally, the IRS has 10 years to collect an amount you owe. File form 1040x online This is the collection statute of limitations. File form 1040x online By law, the IRS is not allowed to collect from you after the 10-year period ends. File form 1040x online If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. File form 1040x online But interest and penalties continue to accrue. File form 1040x online Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. File form 1040x online This includes the time the Tax Court is considering your request. File form 1040x online After your case is resolved, the IRS can begin or resume collecting from you. File form 1040x online The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. File form 1040x online See Publication 594 for more information. File form 1040x online Injured spouse relief is different from innocent spouse relief. File form 1040x online When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. File form 1040x online The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. File form 1040x online You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). File form 1040x online You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. File form 1040x online You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. File form 1040x online Note. File form 1040x online If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. File form 1040x online . File form 1040x online What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. File form 1040x online You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. File form 1040x online You have an understated tax or underpaid tax. File form 1040x online See Note later. File form 1040x online You did not pay the tax. File form 1040x online However, see Refunds , earlier, for exceptions. File form 1040x online The IRS determines that it is unfair to hold you liable for the understated or underpaid tax taking into account all the facts and circumstances. File form 1040x online You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. File form 1040x online Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. File form 1040x online You did not file or fail to file your return with the intent to commit fraud. File form 1040x online The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. File form 1040x online For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. File form 1040x online You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. File form 1040x online Note. File form 1040x online Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. File form 1040x online (An underpaid tax is tax that is properly shown on the return, but has not been paid. File form 1040x online ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File form 1040x online Generally, community property laws require you to allocate community income and expenses equally between both spouses. File form 1040x online However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. File form 1040x online      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. File form 1040x online You must file an additional Form 8857 if you are requesting relief for more than three years. File form 1040x online If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. File form 1040x online If you are requesting equitable relief, see Exception for equitable relief. File form 1040x online under How To Request Relief, earlier, for when to file Form 8857. File form 1040x online If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. File form 1040x online Use the address or fax number shown in the Instructions for Form 8857. File form 1040x online File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. File form 1040x online Do not file it with the employee assigned to examine your return. File form 1040x online Generally, the IRS has 10 years to collect an amount you owe. File form 1040x online This is the collection statute of limitations. File form 1040x online By law, the IRS is not allowed to collect from you after the 10-year period ends. File form 1040x online If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. File form 1040x online But interest and penalties continue to accrue. File form 1040x online Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. File form 1040x online This includes the time the Tax Court is considering your request. File form 1040x online After your case is resolved, the IRS can begin or resume collecting from you. File form 1040x online The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. File form 1040x online See Publication 594 for more information. File form 1040x online Injured spouse relief is different from innocent spouse relief. File form 1040x online When a joint return is filed and the refund is used to pay one spouse's past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or federal non-tax debt, such as a student loan, the other spouse may be considered an injured spouse. File form 1040x online The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. File form 1040x online You are considered an injured spouse if: You are not legally obligated to pay the past-due amount, and You meet any of the following conditions: You made and reported tax payments (such as federal income tax withholding or estimated tax payments). File form 1040x online You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. File form 1040x online You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. File form 1040x online Note. File form 1040x online If your residence was in a community property state at any time during the year, you may file Form 8379 even if only item (1) above applies. File form 1040x online . File form 1040x online How do state community property laws affect my ability to qualify for relief? Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File form 1040x online Generally, community property laws require you to allocate community income and expenses equally between both spouses. File form 1040x online However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. File form 1040x online      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. File form 1040x online You must file an additional Form 8857 if you are requesting relief for more than three years. File form 1040x online If you are requesting innocent spouse relief or separation of liability relief, file Form 8857 no later than two years after the date on which the IRS first began collection activities against you after July 22, 1998. File form 1040x online If you are requesting equitable relief, see Exception for equitable relief. File form 1040x online under How To Request Relief, earlier, for when to file Form 8857. File form 1040x online If you are requesting relief from liability arising from community property law, see How and When To Request Relief under Community Property Laws, earlier, for when to file Form 8857. File form 1040x online Use the address or fax number shown in the Instructions for Form 8857. File form 1040x online File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. File form 1040x online Do not file it with the employee assigned to examine your return. File form 1040x online Generally, the IRS has 10 years to collect an amount you owe. File form 1040x online This is the collection statute of limitations. File form 1040x online By law, the IRS is not allowed to collect from you after the 10-year period ends. File form 1040x online If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. File form 1040x online But interest and penalties continue to accrue. File form 1040x online Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. File form 1040x online This includes the time the Tax Court is considering your request. File form 1040x online After your case is resolved, the IRS can begin or
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File form 1040x online Publication 516 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. File form 1040x online Tax questions. File form 1040x online Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 516, such as treaties effective after it was published, go to www. File form 1040x online irs. File form 1040x online gov/pub516. File form 1040x online What's New U. File form 1040x online S. File form 1040x online tax treaties and foreign tax laws. File form 1040x online  This publication has been expanded to cover U. File form 1040x online S. File form 1040x online tax treaties and compliance with foreign tax laws. File form 1040x online Reminders Combat zone participants. File form 1040x online  If you were a civilian who served in a combat zone or qualified hazardous duty area in support of the U. File form 1040x online S. File form 1040x online Armed Forces, you can get certain extensions of deadlines for filing tax returns, paying taxes, filing claims for refund, and doing certain other tax-related acts. File form 1040x online For details, see Publication 3, Armed Forces' Tax Guide. File form 1040x online Death due to terrorist or military action. File form 1040x online  U. File form 1040x online S. File form 1040x online income taxes are forgiven for a U. File form 1040x online S. File form 1040x online Government civilian employee who dies as a result of wounds or injuries incurred while employed by the U. File form 1040x online S. File form 1040x online Government. File form 1040x online The wounds or injuries must have been caused by terrorist or military action directed against the United States or its allies. File form 1040x online The taxes are forgiven for the deceased employee's tax years beginning with the year immediately before the year in which the wounds or injury occurred and ending with the year of death. File form 1040x online If the deceased government employee and the employee's spouse filed a joint return, only the decedent's part of the joint tax liability is forgiven. File form 1040x online For additional details, see Publication 559, Survivors, Executors, and Administrators. File form 1040x online Form 8938. File form 1040x online  If you had foreign financial assets in 2012, you may have to file Form 8938 with your return. File form 1040x online See Foreign Bank Accounts, later. File form 1040x online Introduction If you are a U. File form 1040x online S. File form 1040x online citizen working for the U. File form 1040x online S. File form 1040x online Government, including the foreign service, and you are stationed abroad, your income tax filing requirements are generally the same as those for citizens and residents living in the United States. File form 1040x online You are taxed on your worldwide income, even though you live and work abroad. File form 1040x online However, you may receive certain allowances and have certain expenses that you generally do not have while living in the United States. File form 1040x online This publication explains: Many of the allowances, reimbursements, and property sales you are likely to have, and whether you must report them as income on your tax return, and Many of the expenses you are likely to have, such as moving expenses and foreign taxes, and whether you can deduct them on your tax return. File form 1040x online U. File form 1040x online S. File form 1040x online possessions. File form 1040x online   This publication does not cover the rules that apply if you are stationed in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the Virgin Islands, or Puerto Rico. File form 1040x online That information is in Publication 570, Tax Guide for Individuals With Income From U. File form 1040x online S. File form 1040x online Possessions. File form 1040x online Comments and suggestions. File form 1040x online   We welcome your comments about this publication and your suggestions for future editions. File form 1040x online   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. File form 1040x online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File form 1040x online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File form 1040x online   You can email us at taxforms@irs. File form 1040x online gov. File form 1040x online Please put “Publications Comment” on the subject line. File form 1040x online You can also send us comments from www. File form 1040x online irs. File form 1040x online gov/formspubs/. File form 1040x online Select “Comment on Tax Forms and Publications” under “Information about. File form 1040x online ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File form 1040x online Ordering forms and publications. File form 1040x online   Visit www. File form 1040x online irs. File form 1040x online gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. File form 1040x online Internal Revenue Service 1201 N. File form 1040x online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File form 1040x online   If you have a tax question, check the information available on IRS. File form 1040x online gov or call 1-800-829-1040. File form 1040x online We cannot answer tax questions sent to either of the above addresses. File form 1040x online Useful Items - You may want to see: Publication 54 Tax Guide for U. File form 1040x online S. File form 1040x online Citizens and Resident Aliens Abroad 463 Travel, Entertainment, Gift, and Car Expenses 514 Foreign Tax Credit for Individuals 519 U. File form 1040x online S. File form 1040x online Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 1116 Foreign Tax Credit 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3903 Moving Expenses 4868 Application for Automatic Extension of Time To File U. File form 1040x online S. File form 1040x online Individual Income Tax Return 8938 Statement of Specified Foreign Financial Assets TD F 90-22. File form 1040x online 1 Report of Foreign Bank and Financial Accounts See How To Get Tax Help near the end of this publication, for information about getting these publications and forms. File form 1040x online Prev  Up  Next   Home   More Online Publications