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Form 1040 Ez 2013 Instructions

How To Fill Out Amended Tax ReturnLate Filing 2011 TaxesFiling Taxes Previous Years2011 1040 EzFree Tax CalculatorIrs Form 1040esEz1040Ez1040 Form2010 Tax TablesFiling 2009 Taxes Late Online For Free2007 Tax Return FormsState TaxesFree State Tax FormsDownload 1040xIncome Tax Form 1040xEz Form2011 1040 EzFederal 1040x FormFederal Amended Tax Return Instructions2013 Amended Tax Return FormFile 2007 TaxesCan I File A 1040ezH&r Block TaxHow To File 2008 Taxes Free OnlineHow Do I Amend My 2013 Tax Return2011 Tax TablesHrblock Freefile1040ezformOnline Tax SoftwareFree State Tax OnlineFiling 2010 Taxes Online FreeAmended FormI Want To File My 2012 TaxesTaxes For FreeFile An Amended Tax Return For 20112012 1040ez FormGet Pin Number 2011 TaxesFile A 1040xFile 1040ez Online Irs2011 Taxes Turbotax

Form 1040 Ez 2013 Instructions

Form 1040 ez 2013 instructions Publication 534 - Introductory Material Table of Contents Important Change for 1995 Introduction How To Use This Publication Important Change for 1995 Major changes to Publications 534 and 946. Form 1040 ez 2013 instructions  This publication, as well as Publication 946,How To Depreciate Property, has been changed. Form 1040 ez 2013 instructions Publication 534 has been shortened. Form 1040 ez 2013 instructions It no longer contains general information on MACRS and the section 179 deduction. Form 1040 ez 2013 instructions It contains a discussion of the accelerated cost recovery system (ACRS), the ACRS Percentage Tables, a discussion of other methods of depreciation, and a limited discussion of listed property. Form 1040 ez 2013 instructions We expanded Publication 946 by adding material taken from Publication 534. Form 1040 ez 2013 instructions We added more detail to the discussions of the section 179 deduction, the modified accelerated cost recovery system (MACRS), and listed property. Form 1040 ez 2013 instructions We replaced the partialMACRS Percentage Tables with the complete ones from Publication 534. Form 1040 ez 2013 instructions We also added the Table of Class Lives and Recovery Periods from Publication 534. Form 1040 ez 2013 instructions We made these changes to eliminate most of the duplication that existed in the two publications. Form 1040 ez 2013 instructions This will save money and make it easier for you to decide which publication you need. Form 1040 ez 2013 instructions Use this publication to figure depreciation on property you placed in service before 1987; use Publication 946 to figure depreciation on property you placed in service after 1986. Form 1040 ez 2013 instructions Introduction The law allows you to recover your cost in business or income-producing property through yearly tax deductions. Form 1040 ez 2013 instructions You do this by depreciating your property, that is, by deducting some of your cost on your tax return each year. Form 1040 ez 2013 instructions You can depreciate both tangible property, such as a car, building, or machinery, and certain intangible property, such as a copyright or a patent. Form 1040 ez 2013 instructions The amount you can deduct depends on: How much the property cost, When you began using it, How long it will take to recover your cost, and Which of several depreciation methods you use. Form 1040 ez 2013 instructions Depreciation defined. Form 1040 ez 2013 instructions   Depreciation is a loss in the value of property over the time the property is being used. Form 1040 ez 2013 instructions Events that can cause property to depreciate include wear and tear, age, deterioration, and obsolescence. Form 1040 ez 2013 instructions You can get back your cost of certain property, such as equipment you use in your business or property used for the production of income by taking deductions for depreciation. Form 1040 ez 2013 instructions Black's Law Dictionary Amortization. Form 1040 ez 2013 instructions   Amortization is similar to depreciation. Form 1040 ez 2013 instructions Using amortization, you can recover your cost or basis in certain property proportionately over a specific number of years or months. Form 1040 ez 2013 instructions Examples of costs you can amortize are the costs of starting a business, reforestation, and pollution control facilities. Form 1040 ez 2013 instructions You can find information on amortization inchapter 12 of Publication 535, Business Expenses. Form 1040 ez 2013 instructions Alternative minimum tax. Form 1040 ez 2013 instructions   If you use accelerated depreciation for real property, or personal property that is leased to others, you may be liable for the alternative minimum tax. Form 1040 ez 2013 instructions Accelerated depreciation is any method, that allows recovery at a faster rate in the earlier years than the straight line method. Form 1040 ez 2013 instructions For more information, you may wish to see the following: Form 6251, Alternative Minimum Tax-Individuals, and Publication 542, Tax Information on Corporations. Form 1040 ez 2013 instructions Ordering publications and forms. Form 1040 ez 2013 instructions   To order free publications and forms, 1-800-TAX-FORM (1-800-829-3676). Form 1040 ez 2013 instructions You can also write to the IRS Forms Distribution Center nearest you. Form 1040 ez 2013 instructions Check your income tax package for the address. Form 1040 ez 2013 instructions   If you have access to a personal computer and a modem, you can also get many forms and publications electronically. Form 1040 ez 2013 instructions See How To Get Forms and Publications in your income tax package for details. Form 1040 ez 2013 instructions Telephone help. Form 1040 ez 2013 instructions   You can call the IRS with your tax question Monday through Friday during regular business hours. Form 1040 ez 2013 instructions Check your telephone book for the local number or you can call1-800-829-1040. Form 1040 ez 2013 instructions Telephone help for hearing-impaired persons. Form 1040 ez 2013 instructions   If you have access to TDD equipment, you can call 1-800-829-4059 with your tax question or to order forms and publications. Form 1040 ez 2013 instructions See your tax package for the hours of operation. Form 1040 ez 2013 instructions How To Use This Publication This publication describes the kinds of property that can be depreciated and the methods used to figure depreciation on property placed in service before 1987. Form 1040 ez 2013 instructions It is divided into three chapters and contains an appendix. Form 1040 ez 2013 instructions Chapter 1 explains the rules for depreciating property under the Accelerated Cost Recovery System (ACRS). Form 1040 ez 2013 instructions Chapter 2 explains the rules for depreciating property first used before 1981. Form 1040 ez 2013 instructions Chapter 3 explains the rules for listed property. Form 1040 ez 2013 instructions Also this chapter defines listed property. Form 1040 ez 2013 instructions The appendix contains the ACRS Percentage Tables. Form 1040 ez 2013 instructions Prev  Up  Next   Home   More Online Publications
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The Form 1040 Ez 2013 Instructions

Form 1040 ez 2013 instructions Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Form 1040 ez 2013 instructions Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. Form 1040 ez 2013 instructions . Form 1040 ez 2013 instructions What is joint and several liability? . Form 1040 ez 2013 instructions How can I get relief from joint and several liability? . Form 1040 ez 2013 instructions What are the rules for innocent spouse relief? . Form 1040 ez 2013 instructions What are erroneous items? . Form 1040 ez 2013 instructions What is an understated tax? . Form 1040 ez 2013 instructions Will I qualify for innocent spouse relief in any situation where there is an understated tax? . Form 1040 ez 2013 instructions What are the rules for separation of liability relief? . Form 1040 ez 2013 instructions Why would a request for separation of liability relief be denied? . Form 1040 ez 2013 instructions What are the rules for equitable relief? . Form 1040 ez 2013 instructions How do state community property laws affect my ability to qualify for relief? . Form 1040 ez 2013 instructions How do I request relief? . Form 1040 ez 2013 instructions When should I file Form 8857? . Form 1040 ez 2013 instructions Where should I file Form 8857? . Form 1040 ez 2013 instructions I am currently undergoing an examination of my return. Form 1040 ez 2013 instructions How do I request innocent spouse relief? . Form 1040 ez 2013 instructions What if the IRS has given me notice that it will levy my account for the tax liability and I decide to request relief? . Form 1040 ez 2013 instructions What is injured spouse relief? . Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions This is called joint and several liability. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. Form 1040 ez 2013 instructions ” Each type has different requirements. Form 1040 ez 2013 instructions They are explained separately below. Form 1040 ez 2013 instructions To qualify for innocent spouse relief, you must meet all of the following conditions. Form 1040 ez 2013 instructions You must have filed a joint return which has an understated tax. Form 1040 ez 2013 instructions The understated tax must be due to erroneous items of your spouse (or former spouse). Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Form 1040 ez 2013 instructions You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Form 1040 ez 2013 instructions For example, you reported total tax on your 2008 return of $2,500. Form 1040 ez 2013 instructions IRS determined in an audit of your 2008 return that the total tax should be $3,000. Form 1040 ez 2013 instructions You have a $500 understated tax. Form 1040 ez 2013 instructions No. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Form 1040 ez 2013 instructions 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). Form 1040 ez 2013 instructions The understated tax allocated to you is generally the amount you are responsible for. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions (Under this rule, you are no longer married if you are widowed. Form 1040 ez 2013 instructions ) 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. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Form 1040 ez 2013 instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Form 1040 ez 2013 instructions 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). Form 1040 ez 2013 instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Form 1040 ez 2013 instructions Equitable relief is only available if you meet all of the following conditions. Form 1040 ez 2013 instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Form 1040 ez 2013 instructions You have an understated tax or underpaid tax. Form 1040 ez 2013 instructions See Note later. Form 1040 ez 2013 instructions You did not pay the tax. Form 1040 ez 2013 instructions However, see Refunds , earlier, for exceptions. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Form 1040 ez 2013 instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Form 1040 ez 2013 instructions You did not file or fail to file your return with the intent to commit fraud. Form 1040 ez 2013 instructions The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Form 1040 ez 2013 instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Form 1040 ez 2013 instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Form 1040 ez 2013 instructions Note. Form 1040 ez 2013 instructions Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Form 1040 ez 2013 instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. Form 1040 ez 2013 instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Form 1040 ez 2013 instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Form 1040 ez 2013 instructions You must file an additional Form 8857 if you are requesting relief for more than three years. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions If you are requesting equitable relief, see Exception for equitable relief. Form 1040 ez 2013 instructions under How To Request Relief, earlier, for when to file Form 8857. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions Use the address or fax number shown in the Instructions for Form 8857. Form 1040 ez 2013 instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Form 1040 ez 2013 instructions Do not file it with the employee assigned to examine your return. Form 1040 ez 2013 instructions Generally, the IRS has 10 years to collect an amount you owe. Form 1040 ez 2013 instructions This is the collection statute of limitations. Form 1040 ez 2013 instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. Form 1040 ez 2013 instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Form 1040 ez 2013 instructions But interest and penalties continue to accrue. Form 1040 ez 2013 instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Form 1040 ez 2013 instructions This includes the time the Tax Court is considering your request. Form 1040 ez 2013 instructions After your case is resolved, the IRS can begin or resume collecting from you. Form 1040 ez 2013 instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Form 1040 ez 2013 instructions See Publication 594 for more information. Form 1040 ez 2013 instructions Injured spouse relief is different from innocent spouse relief. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Form 1040 ez 2013 instructions 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). Form 1040 ez 2013 instructions You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Form 1040 ez 2013 instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Form 1040 ez 2013 instructions Note. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions . Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions ” Each type has different requirements. Form 1040 ez 2013 instructions They are explained separately below. Form 1040 ez 2013 instructions To qualify for innocent spouse relief, you must meet all of the following conditions. Form 1040 ez 2013 instructions You must have filed a joint return which has an understated tax. Form 1040 ez 2013 instructions The understated tax must be due to erroneous items of your spouse (or former spouse). Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Form 1040 ez 2013 instructions You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Form 1040 ez 2013 instructions For example, you reported total tax on your 2008 return of $2,500. Form 1040 ez 2013 instructions IRS determined in an audit of your 2008 return that the total tax should be $3,000. Form 1040 ez 2013 instructions You have a $500 understated tax. Form 1040 ez 2013 instructions No. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Form 1040 ez 2013 instructions 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). Form 1040 ez 2013 instructions The understated tax allocated to you is generally the amount you are responsible for. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions (Under this rule, you are no longer married if you are widowed. Form 1040 ez 2013 instructions ) 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. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Form 1040 ez 2013 instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Form 1040 ez 2013 instructions 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). Form 1040 ez 2013 instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Form 1040 ez 2013 instructions Equitable relief is only available if you meet all of the following conditions. Form 1040 ez 2013 instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Form 1040 ez 2013 instructions You have an understated tax or underpaid tax. Form 1040 ez 2013 instructions See Note later. Form 1040 ez 2013 instructions You did not pay the tax. Form 1040 ez 2013 instructions However, see Refunds , earlier, for exceptions. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Form 1040 ez 2013 instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Form 1040 ez 2013 instructions You did not file or fail to file your return with the intent to commit fraud. Form 1040 ez 2013 instructions The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Form 1040 ez 2013 instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Form 1040 ez 2013 instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Form 1040 ez 2013 instructions Note. Form 1040 ez 2013 instructions Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Form 1040 ez 2013 instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. Form 1040 ez 2013 instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Form 1040 ez 2013 instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Form 1040 ez 2013 instructions You must file an additional Form 8857 if you are requesting relief for more than three years. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions If you are requesting equitable relief, see Exception for equitable relief. Form 1040 ez 2013 instructions under How To Request Relief, earlier, for when to file Form 8857. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions Use the address or fax number shown in the Instructions for Form 8857. Form 1040 ez 2013 instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Form 1040 ez 2013 instructions Do not file it with the employee assigned to examine your return. Form 1040 ez 2013 instructions Generally, the IRS has 10 years to collect an amount you owe. Form 1040 ez 2013 instructions This is the collection statute of limitations. Form 1040 ez 2013 instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. Form 1040 ez 2013 instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Form 1040 ez 2013 instructions But interest and penalties continue to accrue. Form 1040 ez 2013 instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Form 1040 ez 2013 instructions This includes the time the Tax Court is considering your request. Form 1040 ez 2013 instructions After your case is resolved, the IRS can begin or resume collecting from you. Form 1040 ez 2013 instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Form 1040 ez 2013 instructions See Publication 594 for more information. Form 1040 ez 2013 instructions Injured spouse relief is different from innocent spouse relief. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Form 1040 ez 2013 instructions 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). Form 1040 ez 2013 instructions You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Form 1040 ez 2013 instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Form 1040 ez 2013 instructions Note. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions . Form 1040 ez 2013 instructions What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. Form 1040 ez 2013 instructions You must have filed a joint return which has an understated tax. Form 1040 ez 2013 instructions The understated tax must be due to erroneous items of your spouse (or former spouse). Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Form 1040 ez 2013 instructions You must request relief within 2 years after the date on which the IRS first began collection activity against you after July 22, 1998. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Form 1040 ez 2013 instructions For example, you reported total tax on your 2008 return of $2,500. Form 1040 ez 2013 instructions IRS determined in an audit of your 2008 return that the total tax should be $3,000. Form 1040 ez 2013 instructions You have a $500 understated tax. Form 1040 ez 2013 instructions No. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Form 1040 ez 2013 instructions 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). Form 1040 ez 2013 instructions The understated tax allocated to you is generally the amount you are responsible for. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions (Under this rule, you are no longer married if you are widowed. Form 1040 ez 2013 instructions ) 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. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Form 1040 ez 2013 instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Form 1040 ez 2013 instructions 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). Form 1040 ez 2013 instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Form 1040 ez 2013 instructions Equitable relief is only available if you meet all of the following conditions. Form 1040 ez 2013 instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Form 1040 ez 2013 instructions You have an understated tax or underpaid tax. Form 1040 ez 2013 instructions See Note later. Form 1040 ez 2013 instructions You did not pay the tax. Form 1040 ez 2013 instructions However, see Refunds , earlier, for exceptions. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Form 1040 ez 2013 instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Form 1040 ez 2013 instructions You did not file or fail to file your return with the intent to commit fraud. Form 1040 ez 2013 instructions The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Form 1040 ez 2013 instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Form 1040 ez 2013 instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Form 1040 ez 2013 instructions Note. Form 1040 ez 2013 instructions Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Form 1040 ez 2013 instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. Form 1040 ez 2013 instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Form 1040 ez 2013 instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Form 1040 ez 2013 instructions You must file an additional Form 8857 if you are requesting relief for more than three years. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions If you are requesting equitable relief, see Exception for equitable relief. Form 1040 ez 2013 instructions under How To Request Relief, earlier, for when to file Form 8857. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions Use the address or fax number shown in the Instructions for Form 8857. Form 1040 ez 2013 instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Form 1040 ez 2013 instructions Do not file it with the employee assigned to examine your return. Form 1040 ez 2013 instructions Generally, the IRS has 10 years to collect an amount you owe. Form 1040 ez 2013 instructions This is the collection statute of limitations. Form 1040 ez 2013 instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. Form 1040 ez 2013 instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Form 1040 ez 2013 instructions But interest and penalties continue to accrue. Form 1040 ez 2013 instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Form 1040 ez 2013 instructions This includes the time the Tax Court is considering your request. Form 1040 ez 2013 instructions After your case is resolved, the IRS can begin or resume collecting from you. Form 1040 ez 2013 instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Form 1040 ez 2013 instructions See Publication 594 for more information. Form 1040 ez 2013 instructions Injured spouse relief is different from innocent spouse relief. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Form 1040 ez 2013 instructions 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). Form 1040 ez 2013 instructions You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Form 1040 ez 2013 instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Form 1040 ez 2013 instructions Note. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions . Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions You have an understated tax if the IRS determined that your total tax should be more than the amount actually shown on your return. Form 1040 ez 2013 instructions For example, you reported total tax on your 2008 return of $2,500. Form 1040 ez 2013 instructions IRS determined in an audit of your 2008 return that the total tax should be $3,000. Form 1040 ez 2013 instructions You have a $500 understated tax. Form 1040 ez 2013 instructions No. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Form 1040 ez 2013 instructions 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). Form 1040 ez 2013 instructions The understated tax allocated to you is generally the amount you are responsible for. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions (Under this rule, you are no longer married if you are widowed. Form 1040 ez 2013 instructions ) 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. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Form 1040 ez 2013 instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Form 1040 ez 2013 instructions 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). Form 1040 ez 2013 instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Form 1040 ez 2013 instructions Equitable relief is only available if you meet all of the following conditions. Form 1040 ez 2013 instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Form 1040 ez 2013 instructions You have an understated tax or underpaid tax. Form 1040 ez 2013 instructions See Note later. Form 1040 ez 2013 instructions You did not pay the tax. Form 1040 ez 2013 instructions However, see Refunds , earlier, for exceptions. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Form 1040 ez 2013 instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Form 1040 ez 2013 instructions You did not file or fail to file your return with the intent to commit fraud. Form 1040 ez 2013 instructions The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Form 1040 ez 2013 instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Form 1040 ez 2013 instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Form 1040 ez 2013 instructions Note. Form 1040 ez 2013 instructions Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Form 1040 ez 2013 instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. Form 1040 ez 2013 instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Form 1040 ez 2013 instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Form 1040 ez 2013 instructions You must file an additional Form 8857 if you are requesting relief for more than three years. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions If you are requesting equitable relief, see Exception for equitable relief. Form 1040 ez 2013 instructions under How To Request Relief, earlier, for when to file Form 8857. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions Use the address or fax number shown in the Instructions for Form 8857. Form 1040 ez 2013 instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Form 1040 ez 2013 instructions Do not file it with the employee assigned to examine your return. Form 1040 ez 2013 instructions Generally, the IRS has 10 years to collect an amount you owe. Form 1040 ez 2013 instructions This is the collection statute of limitations. Form 1040 ez 2013 instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. Form 1040 ez 2013 instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Form 1040 ez 2013 instructions But interest and penalties continue to accrue. Form 1040 ez 2013 instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Form 1040 ez 2013 instructions This includes the time the Tax Court is considering your request. Form 1040 ez 2013 instructions After your case is resolved, the IRS can begin or resume collecting from you. Form 1040 ez 2013 instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Form 1040 ez 2013 instructions See Publication 594 for more information. Form 1040 ez 2013 instructions Injured spouse relief is different from innocent spouse relief. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Form 1040 ez 2013 instructions 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). Form 1040 ez 2013 instructions You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Form 1040 ez 2013 instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Form 1040 ez 2013 instructions Note. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions . Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions For example, you reported total tax on your 2008 return of $2,500. Form 1040 ez 2013 instructions IRS determined in an audit of your 2008 return that the total tax should be $3,000. Form 1040 ez 2013 instructions You have a $500 understated tax. Form 1040 ez 2013 instructions No. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Form 1040 ez 2013 instructions 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). Form 1040 ez 2013 instructions The understated tax allocated to you is generally the amount you are responsible for. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions (Under this rule, you are no longer married if you are widowed. Form 1040 ez 2013 instructions ) 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. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Form 1040 ez 2013 instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Form 1040 ez 2013 instructions 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). Form 1040 ez 2013 instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Form 1040 ez 2013 instructions Equitable relief is only available if you meet all of the following conditions. Form 1040 ez 2013 instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Form 1040 ez 2013 instructions You have an understated tax or underpaid tax. Form 1040 ez 2013 instructions See Note later. Form 1040 ez 2013 instructions You did not pay the tax. Form 1040 ez 2013 instructions However, see Refunds , earlier, for exceptions. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Form 1040 ez 2013 instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Form 1040 ez 2013 instructions You did not file or fail to file your return with the intent to commit fraud. Form 1040 ez 2013 instructions The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Form 1040 ez 2013 instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Form 1040 ez 2013 instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Form 1040 ez 2013 instructions Note. Form 1040 ez 2013 instructions Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Form 1040 ez 2013 instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. Form 1040 ez 2013 instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Form 1040 ez 2013 instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Form 1040 ez 2013 instructions You must file an additional Form 8857 if you are requesting relief for more than three years. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions If you are requesting equitable relief, see Exception for equitable relief. Form 1040 ez 2013 instructions under How To Request Relief, earlier, for when to file Form 8857. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions Use the address or fax number shown in the Instructions for Form 8857. Form 1040 ez 2013 instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Form 1040 ez 2013 instructions Do not file it with the employee assigned to examine your return. Form 1040 ez 2013 instructions Generally, the IRS has 10 years to collect an amount you owe. Form 1040 ez 2013 instructions This is the collection statute of limitations. Form 1040 ez 2013 instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. Form 1040 ez 2013 instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Form 1040 ez 2013 instructions But interest and penalties continue to accrue. Form 1040 ez 2013 instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Form 1040 ez 2013 instructions This includes the time the Tax Court is considering your request. Form 1040 ez 2013 instructions After your case is resolved, the IRS can begin or resume collecting from you. Form 1040 ez 2013 instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Form 1040 ez 2013 instructions See Publication 594 for more information. Form 1040 ez 2013 instructions Injured spouse relief is different from innocent spouse relief. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Form 1040 ez 2013 instructions 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). Form 1040 ez 2013 instructions You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Form 1040 ez 2013 instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Form 1040 ez 2013 instructions Note. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions . Form 1040 ez 2013 instructions Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Form 1040 ez 2013 instructions 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). Form 1040 ez 2013 instructions The understated tax allocated to you is generally the amount you are responsible for. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions (Under this rule, you are no longer married if you are widowed. Form 1040 ez 2013 instructions ) 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. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Form 1040 ez 2013 instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Form 1040 ez 2013 instructions 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). Form 1040 ez 2013 instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Form 1040 ez 2013 instructions Equitable relief is only available if you meet all of the following conditions. Form 1040 ez 2013 instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Form 1040 ez 2013 instructions You have an understated tax or underpaid tax. Form 1040 ez 2013 instructions See Note later. Form 1040 ez 2013 instructions You did not pay the tax. Form 1040 ez 2013 instructions However, see Refunds , earlier, for exceptions. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Form 1040 ez 2013 instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Form 1040 ez 2013 instructions You did not file or fail to file your return with the intent to commit fraud. Form 1040 ez 2013 instructions The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Form 1040 ez 2013 instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Form 1040 ez 2013 instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Form 1040 ez 2013 instructions Note. Form 1040 ez 2013 instructions Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Form 1040 ez 2013 instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. Form 1040 ez 2013 instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Form 1040 ez 2013 instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Form 1040 ez 2013 instructions You must file an additional Form 8857 if you are requesting relief for more than three years. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions If you are requesting equitable relief, see Exception for equitable relief. Form 1040 ez 2013 instructions under How To Request Relief, earlier, for when to file Form 8857. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions Use the address or fax number shown in the Instructions for Form 8857. Form 1040 ez 2013 instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Form 1040 ez 2013 instructions Do not file it with the employee assigned to examine your return. Form 1040 ez 2013 instructions Generally, the IRS has 10 years to collect an amount you owe. Form 1040 ez 2013 instructions This is the collection statute of limitations. Form 1040 ez 2013 instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. Form 1040 ez 2013 instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Form 1040 ez 2013 instructions But interest and penalties continue to accrue. Form 1040 ez 2013 instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Form 1040 ez 2013 instructions This includes the time the Tax Court is considering your request. Form 1040 ez 2013 instructions After your case is resolved, the IRS can begin or resume collecting from you. Form 1040 ez 2013 instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Form 1040 ez 2013 instructions See Publication 594 for more information. Form 1040 ez 2013 instructions Injured spouse relief is different from innocent spouse relief. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Form 1040 ez 2013 instructions 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). Form 1040 ez 2013 instructions You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Form 1040 ez 2013 instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Form 1040 ez 2013 instructions Note. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions . Form 1040 ez 2013 instructions 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). Form 1040 ez 2013 instructions The understated tax allocated to you is generally the amount you are responsible for. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions (Under this rule, you are no longer married if you are widowed. Form 1040 ez 2013 instructions ) 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. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Form 1040 ez 2013 instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Form 1040 ez 2013 instructions 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). Form 1040 ez 2013 instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Form 1040 ez 2013 instructions Equitable relief is only available if you meet all of the following conditions. Form 1040 ez 2013 instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Form 1040 ez 2013 instructions You have an understated tax or underpaid tax. Form 1040 ez 2013 instructions See Note later. Form 1040 ez 2013 instructions You did not pay the tax. Form 1040 ez 2013 instructions However, see Refunds , earlier, for exceptions. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Form 1040 ez 2013 instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Form 1040 ez 2013 instructions You did not file or fail to file your return with the intent to commit fraud. Form 1040 ez 2013 instructions The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Form 1040 ez 2013 instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Form 1040 ez 2013 instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Form 1040 ez 2013 instructions Note. Form 1040 ez 2013 instructions Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Form 1040 ez 2013 instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. Form 1040 ez 2013 instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Form 1040 ez 2013 instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Form 1040 ez 2013 instructions You must file an additional Form 8857 if you are requesting relief for more than three years. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions If you are requesting equitable relief, see Exception for equitable relief. Form 1040 ez 2013 instructions under How To Request Relief, earlier, for when to file Form 8857. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions Use the address or fax number shown in the Instructions for Form 8857. Form 1040 ez 2013 instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Form 1040 ez 2013 instructions Do not file it with the employee assigned to examine your return. Form 1040 ez 2013 instructions Generally, the IRS has 10 years to collect an amount you owe. Form 1040 ez 2013 instructions This is the collection statute of limitations. Form 1040 ez 2013 instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. Form 1040 ez 2013 instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Form 1040 ez 2013 instructions But interest and penalties continue to accrue. Form 1040 ez 2013 instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Form 1040 ez 2013 instructions This includes the time the Tax Court is considering your request. Form 1040 ez 2013 instructions After your case is resolved, the IRS can begin or resume collecting from you. Form 1040 ez 2013 instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Form 1040 ez 2013 instructions See Publication 594 for more information. Form 1040 ez 2013 instructions Injured spouse relief is different from innocent spouse relief. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Form 1040 ez 2013 instructions 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). Form 1040 ez 2013 instructions You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Form 1040 ez 2013 instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Form 1040 ez 2013 instructions Note. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions . Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Form 1040 ez 2013 instructions 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). Form 1040 ez 2013 instructions Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Form 1040 ez 2013 instructions Equitable relief is only available if you meet all of the following conditions. Form 1040 ez 2013 instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Form 1040 ez 2013 instructions You have an understated tax or underpaid tax. Form 1040 ez 2013 instructions See Note later. Form 1040 ez 2013 instructions You did not pay the tax. Form 1040 ez 2013 instructions However, see Refunds , earlier, for exceptions. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Form 1040 ez 2013 instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Form 1040 ez 2013 instructions You did not file or fail to file your return with the intent to commit fraud. Form 1040 ez 2013 instructions The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Form 1040 ez 2013 instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Form 1040 ez 2013 instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Form 1040 ez 2013 instructions Note. Form 1040 ez 2013 instructions Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Form 1040 ez 2013 instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. Form 1040 ez 2013 instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Form 1040 ez 2013 instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Form 1040 ez 2013 instructions You must file an additional Form 8857 if you are requesting relief for more than three years. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions If you are requesting equitable relief, see Exception for equitable relief. Form 1040 ez 2013 instructions under How To Request Relief, earlier, for when to file Form 8857. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions Use the address or fax number shown in the Instructions for Form 8857. Form 1040 ez 2013 instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Form 1040 ez 2013 instructions Do not file it with the employee assigned to examine your return. Form 1040 ez 2013 instructions Generally, the IRS has 10 years to collect an amount you owe. Form 1040 ez 2013 instructions This is the collection statute of limitations. Form 1040 ez 2013 instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. Form 1040 ez 2013 instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Form 1040 ez 2013 instructions But interest and penalties continue to accrue. Form 1040 ez 2013 instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Form 1040 ez 2013 instructions This includes the time the Tax Court is considering your request. Form 1040 ez 2013 instructions After your case is resolved, the IRS can begin or resume collecting from you. Form 1040 ez 2013 instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Form 1040 ez 2013 instructions See Publication 594 for more information. Form 1040 ez 2013 instructions Injured spouse relief is different from innocent spouse relief. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Form 1040 ez 2013 instructions 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). Form 1040 ez 2013 instructions You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Form 1040 ez 2013 instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Form 1040 ez 2013 instructions Note. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions . Form 1040 ez 2013 instructions What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. Form 1040 ez 2013 instructions You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Form 1040 ez 2013 instructions You have an understated tax or underpaid tax. Form 1040 ez 2013 instructions See Note later. Form 1040 ez 2013 instructions You did not pay the tax. Form 1040 ez 2013 instructions However, see Refunds , earlier, for exceptions. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Form 1040 ez 2013 instructions Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Form 1040 ez 2013 instructions You did not file or fail to file your return with the intent to commit fraud. Form 1040 ez 2013 instructions The income tax liability for which you seek relief is attributable to your spouse (or former spouse) with whom you filed the joint return. Form 1040 ez 2013 instructions For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Form 1040 ez 2013 instructions You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Form 1040 ez 2013 instructions Note. Form 1040 ez 2013 instructions Unlike innocent spouse relief or separation of liability relief, if you qualify for equitable relief, you can also get relief from an underpaid tax. Form 1040 ez 2013 instructions (An underpaid tax is tax that is properly shown on the return, but has not been paid. Form 1040 ez 2013 instructions ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Form 1040 ez 2013 instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Form 1040 ez 2013 instructions You must file an additional Form 8857 if you are requesting relief for more than three years. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions If you are requesting equitable relief, see Exception for equitable relief. Form 1040 ez 2013 instructions under How To Request Relief, earlier, for when to file Form 8857. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions Use the address or fax number shown in the Instructions for Form 8857. Form 1040 ez 2013 instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Form 1040 ez 2013 instructions Do not file it with the employee assigned to examine your return. Form 1040 ez 2013 instructions Generally, the IRS has 10 years to collect an amount you owe. Form 1040 ez 2013 instructions This is the collection statute of limitations. Form 1040 ez 2013 instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. Form 1040 ez 2013 instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Form 1040 ez 2013 instructions But interest and penalties continue to accrue. Form 1040 ez 2013 instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Form 1040 ez 2013 instructions This includes the time the Tax Court is considering your request. Form 1040 ez 2013 instructions After your case is resolved, the IRS can begin or resume collecting from you. Form 1040 ez 2013 instructions The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Form 1040 ez 2013 instructions See Publication 594 for more information. Form 1040 ez 2013 instructions Injured spouse relief is different from innocent spouse relief. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Form 1040 ez 2013 instructions 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). Form 1040 ez 2013 instructions You had earned income (such as wages, salaries, or self-employment income) and claimed the earned income credit or the additional child tax credit. Form 1040 ez 2013 instructions You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Form 1040 ez 2013 instructions Note. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions . Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions Generally, community property laws require you to allocate community income and expenses equally between both spouses. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Form 1040 ez 2013 instructions You must file an additional Form 8857 if you are requesting relief for more than three years. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions If you are requesting equitable relief, see Exception for equitable relief. Form 1040 ez 2013 instructions under How To Request Relief, earlier, for when to file Form 8857. Form 1040 ez 2013 instructions 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. Form 1040 ez 2013 instructions Use the address or fax number shown in the Instructions for Form 8857. Form 1040 ez 2013 instructions File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Form 1040 ez 2013 instructions Do not file it with the employee assigned to examine your return. Form 1040 ez 2013 instructions Generally, the IRS has 10 years to collect an amount you owe. Form 1040 ez 2013 instructions This is the collection statute of limitations. Form 1040 ez 2013 instructions By law, the IRS is not allowed to collect from you after the 10-year period ends. Form 1040 ez 2013 instructions If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Form 1040 ez 2013 instructions But interest and penalties continue to accrue. Form 1040 ez 2013 instructions Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Form 1040 ez 2013 instructions This includes the time the Tax Court is considering your request. Form 1040 ez 2013 instructions After your case is resolved, the IRS can begin or