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Forma 1040 Publication 971 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. Forma 1040 Questions about innocent spouse relief. Forma 1040 Useful Items - You may want to see: What's New Expanded filing deadline for equitable relief. Forma 1040 The period of time in which you may request equitable relief has been expanded. Forma 1040 See How To Request Relief later. Forma 1040 More information. Forma 1040 For more information about the latest developments on Publication 971, go to www. Forma 1040 irs. Forma 1040 gov/pub971. Forma 1040 Introduction When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. Forma 1040 This is called joint and several liability. Forma 1040 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 income, deductions, or credits of your spouse or former spouse. Forma 1040 You remain jointly and severally liable for the 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. Forma 1040 In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. Forma 1040 Three types of relief are available to married persons who filed joint returns. Forma 1040 Innocent spouse relief. Forma 1040 Separation of liability relief. Forma 1040 Equitable relief. Forma 1040 Married persons who did not file joint returns, but who live in community property states, may also qualify for relief. Forma 1040 See Community Property Laws , later. Forma 1040 This publication explains these types of relief, who may qualify for them, and how to get them. Forma 1040 You can also use the Innocent Spouse Tax Relief Eligibility Explorer at IRS. Forma 1040 gov by entering “Innocent Spouse” in the search box. Forma 1040 What this publication does not cover. Forma 1040 This publication does not discuss injured spouse relief. Forma 1040 You are an injured spouse if your share of the overpayment shown on your joint return was, or is expected to be, applied (offset) against your spouse's legally enforceable past-due federal taxes, state income taxes, state unemployment compensation debts, child or spousal support payments, or a federal nontax debt, such as a student loan. Forma 1040 If you are an injured spouse, you may be entitled to receive a refund of your share of the overpayment. Forma 1040 For more information, see Form 8379, Injured Spouse Allocation. Forma 1040 Comments and suggestions. Forma 1040 We welcome your comments about this publication and your suggestions for future editions. Forma 1040 You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Forma 1040 NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Forma 1040 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Forma 1040 You can email us at taxforms@irs. Forma 1040 gov. Forma 1040 Please put “Publications Comment” on the subject line. Forma 1040 You can also send us comments from www. Forma 1040 irs. Forma 1040 gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Forma 1040 ” Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Forma 1040 Ordering forms and publications. Forma 1040 Visit www. Forma 1040 irs. Forma 1040 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. Forma 1040 Internal Revenue Service 1201 N. Forma 1040 Mitsubishi Motorway Bloomington, IL 61705-6613 Questions about innocent spouse relief. Forma 1040 The IRS can help you with your request for innocent spouse relief. Forma 1040 If you are working with an IRS employee, you can ask that employee, or you can call 866-897-4270. Forma 1040 Useful Items - You may want to see: Publications 504 Divorced or Separated Individuals 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 594 The IRS Collection Process Forms (and Instructions) 8857 Request for Innocent Spouse Relief Prev Up Next Home More Online Publications
LP 64 (Letter 1731) Frequently Asked Questions (FAQs)
What is the notice telling me?
We are trying to locate a taxpayer and are requesting your assistance.
What do I have to do?
Provide us with information you have on the taxpayer's address, home and work telephone numbers, the name and address of known employer(s) or others who may know how we can locate the taxpayer, and any other information that might help us locate this person.
How much time do I have?
Please respond at your earliest convenience by mail using the enclosed envelope or by phone by calling the number shown at the top of the letter. Responses are requested within 10 days of the date on the letter. If you would like your name excluded from the list of persons we have contacted, please let us know that when you call.
Who should I contact?
Please respond by correspondence or call the number provided in the letter. The person who answers will be able to assist you.
Page Last Reviewed or Updated: 30-Jan-2014
The Forma 1040
Forma 1040 Index A Advance EIC tables, instructions, Advance Payment Methods for the Earned Income Credit (EIC) Aliens, nonresident, Withholding Income Taxes on the Wages of Nonresident Alien Employees Alternative methods of withholding, Alternative Methods for Figuring Withholding C Combined income tax, employee social security tax, and employee Medicare tax withholding tables, Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables F Formula tables for percentage method withholding (for automated payroll systems), Formula Tables for Percentage Method Withholding (for Automated Payroll Systems) I Introduction, Introduction N Nonresident alien employees, Withholding Income Taxes on the Wages of Nonresident Alien Employees Notice to employers, Notice to Employers Q Qualified transportation benefits Commuter highway vehicle transportation, Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes Transit passes, Increased Exclusion Amount for Combined Commuter Highway Vehicle Transportation and Transit Passes W Wage bracket percentage method tables (for automated payroll systems), Wage Bracket Percentage Method Tables (for Automated Payroll Systems) Withholding income taxes on wages Nonresident alien employees, Withholding Income Taxes on the Wages of Nonresident Alien Employees Withholding: Alternative methods, Alternative Methods for Figuring Withholding Percentage method, Percentage Method Wage bracket method, Wage Bracket Method Prev Up Home More Online Publications