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Free 1040ez Filing

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

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The Free 1040ez Filing

Free 1040ez filing Publication 596SP - Introductory Material Table of Contents Acontecimientos Futuros ¿Qué es el Crédito por Ingreso del Trabajo (EIC)? ¿Puedo Reclamar el Crédito por Ingreso del Trabajo (EIC)? ¿Necesito esta Publicación? ¿Hay que Tener un Hijo para Tener Derecho al Crédito por Ingreso del Trabajo (EIC)? ¿Cómo Calculo la Cantidad del Crédito por Ingreso del Trabajo (EIC)? ¿Cómo Puedo Encontrar Rápidamente Información Específica? ¿Hay Ayuda Disponible en Internet? Qué Hay de Nuevo para el año 2013 Recordatorios Acontecimientos Futuros Para la información más actualizada sobre los acontecimientos que afectan la Publicación 596(SP), tales como legislación promulgada después de su publicación, visite www. Free 1040ez filing irs. Free 1040ez filing gov/pub596sp, en inglés. Free 1040ez filing ¿Qué es el Crédito por Ingreso del Trabajo (EIC)? El crédito por ingreso del trabajo (EIC, por sus siglas en inglés) es un crédito tributario para aquellas personas que trabajan y que reciben ingreso del trabajo inferior a $51,567. Free 1040ez filing Un crédito tributario significa que va a tener más dinero disponible porque reduce la cantidad de impuesto a pagar. Free 1040ez filing El crédito por ingreso del trabajo (EIC) también podría proporcionarle un reembolso. Free 1040ez filing ¿Puedo Reclamar el Crédito por Ingreso del Trabajo (EIC)? Para tener derecho al crédito por ingreso del trabajo (EIC), tiene que cumplir determinados requisitos. Free 1040ez filing Dichos requisitos se resumen en la Tabla 1. Free 1040ez filing Tabla 1. Free 1040ez filing Síntesis del Crédito por Ingreso del Trabajo Primero, tiene que cumplir todos los requisitos de esta columna. Free 1040ez filing Segundo, tiene que cumplir todos los requisitos de una de estas columnas, la que le corresponda. Free 1040ez filing Tercero, tiene que cumplir el requisito de esta columna. Free 1040ez filing Capítulo 1. Free 1040ez filing  Requisitos para Todos Capítulo 2. Free 1040ez filing  Requisitos que Tiene que Cumplir si Tiene un Hijo Calificado Capítulo 3. Free 1040ez filing  Requisitos que Tiene que Cumplir si no Tiene un Hijo Calificado Capítulo 4. Free 1040ez filing  Calcular y Reclamar el Crédito por Ingreso del Trabajo (EIC) 1. Free 1040ez filing Tiene que tener  ingresos brutos ajustados (AGI, por sus siglas en inglés) inferiores a:  • $46,227 ($51,567 para casados que presentan una declaración conjunta) si tiene tres o más hijos calificados,  • $43,038 ($48,378 para casados que presentan una declaración conjunta) si tiene dos hijos calificados,  • $37,870 ($43,210 para casados que presentan una declaración conjunta) si tiene un hijo calificado o  • $14,340 ($19,680 para casados que presentan una declaración conjunta) si no tiene un hijo calificado. Free 1040ez filing 2. Free 1040ez filing Tiene que tener un número de Seguro Social válido. Free 1040ez filing   3. Free 1040ez filing Su estado civil para efectos de la declaración no puede ser  “casado que presenta la declaración por separado”. Free 1040ez filing   4. Free 1040ez filing Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año. Free 1040ez filing   5. Free 1040ez filing No puede presentar el Formulario 2555 ni el Formulario 2555-EZ (relacionado con el ingreso del trabajo en el extranjero). Free 1040ez filing   6. Free 1040ez filing Sus ingresos procedentes de inversiones tienen que ser de $3,300 o menos. Free 1040ez filing    7. Free 1040ez filing Tiene que haber recibido ingreso del trabajo. Free 1040ez filing 8. Free 1040ez filing Su hijo tiene que cumplir los requisitos de parentesco, edad, residencia y de declaración conjunta. Free 1040ez filing   9. Free 1040ez filing Soló una persona puede utilizar su hijo calificado para fines de reclamar el crédito por ingreso del trabajo (EIC). Free 1040ez filing   10. Free 1040ez filing Usted no puede ser el hijo calificado de otra persona. Free 1040ez filing 11. Free 1040ez filing Tiene que tener por lo menos 25 años de edad pero menos de 65 años de edad. Free 1040ez filing   12. Free 1040ez filing Usted no puede ser dependiente de otra persona. Free 1040ez filing   13. Free 1040ez filing Usted no puede ser el hijo calificado de otra persona. Free 1040ez filing   14. Free 1040ez filing Tiene que haber vivido en los Estados Unidos durante más de la mitad del año. Free 1040ez filing 15. Free 1040ez filing Tiene que tener ingresos del trabajo inferiores a:  • $46,227 ($51,567 para casados que presentan una declaración conjunta) si tiene tres o más hijos calificados,  • $43,038 ($48,378 para casados que presentan una declaración conjunta) si tiene dos hijos calificados,  • $37,870 ($43,210 para casados que presentan una declaración conjunta) si tiene un hijo calificado o  • $14,340 ($19,680 para casados que presentan una declaración conjunta) si no tiene un hijo calificado. Free 1040ez filing ¿Necesito esta Publicación? Algunas personas que presenten el Formulario 1040 tienen que usar la Hoja de Trabajo 1 de esta publicación, en vez de consultar el Paso 2 de las instrucciones para el Formulario 1040, para determinar si pueden reclamar el crédito por ingreso del trabajo (EIC). Free 1040ez filing Usted se encuentra en esta categoría si alguna de las siguientes situaciones le corresponde para el año 2013. Free 1040ez filing Presenta el Anexo E (Formulario 1040). Free 1040ez filing Declara ingresos provenientes del alquiler de bienes inmuebles/muebles que no son utilizados en un oficio o negocio. Free 1040ez filing Declara ingresos en la línea 21 del Formulario 1040 que provienen del Formulario 8814 (relacionados con la elección de declarar los intereses y dividendos recibidos por un hijo). Free 1040ez filing Declara una cantidad en la línea 13 del Formulario 1040 que incluye una cantidad del Formulario 4797. Free 1040ez filing Si ninguna de las situaciones que aparecen anteriormente le corresponde, las instrucciones del formulario de impuestos contienen toda la información que necesita para saber si puede reclamar el crédito por ingreso del trabajo (EIC) y para calcular la cantidad del mismo. Free 1040ez filing No necesita esta publicación, pero puede leerla para saber si puede reclamar el crédito por ingreso del trabajo (EIC) y para aprender más sobre este crédito. Free 1040ez filing ¿Hay que Tener un Hijo para Tener Derecho al Crédito por Ingreso del Trabajo (EIC)? No. Free 1040ez filing Puede reunir los requisitos del crédito por ingreso del trabajo (EIC) aunque no tenga un hijo calificado si usted tiene como mínimo 25 años de edad pero menos de 65 años y tiene ingresos del trabajo inferiores a $14,340 ($19,680 si es casado que presenta una declaración conjunta). Free 1040ez filing Vea el capítulo 3 para información adicional. Free 1040ez filing ¿Cómo Calculo la Cantidad del Crédito por Ingreso del Trabajo (EIC)? Si puede reclamar el crédito por ingreso del trabajo (EIC), tiene la opción de solicitar que el IRS le calcule la cantidad del crédito o puede calcularlo usted mismo. Free 1040ez filing Para calcularlo usted mismo, puede llenar la hoja de trabajo que se encuentra en las instrucciones del formulario que presente. Free 1040ez filing Para saber cómo solicitar que el IRS le calcule la cantidad del crédito, vea el capítulo 4. Free 1040ez filing ¿Cómo Puedo Encontrar Rápidamente Información Específica? Puede utilizar el índice para buscar información específica. Free 1040ez filing En la mayoría de los casos, el índice hace referencia a títulos, tablas u hojas de trabajo. Free 1040ez filing ¿Hay Ayuda Disponible en Internet? Sí. Free 1040ez filing Puede utilizar el Asistente EITC en el sitio web www. Free 1040ez filing irs. Free 1040ez filing gov/espanol para saber si tiene derecho al crédito. Free 1040ez filing El Asistente EITC está disponible en español y en inglés. Free 1040ez filing Qué Hay de Nuevo para el año 2013 La cantidad de ingresos del trabajo ha aumentado. Free 1040ez filing La cantidad máxima de ingresos que usted puede ganar y aún obtener el crédito ha aumentado. Free 1040ez filing Tal vez pueda reclamar el crédito si: Tiene tres o más hijos calificados y gana menos de $46,227 ($51,567 si es casado que presenta una declaración conjunta), Tiene dos hijos calificados y gana menos de $43,038 ($48,378 si es casado que presenta una declaración conjunta), Tiene un hijo calificado y gana menos de $37,870 ($43,210 si es casado que presenta una declaración conjunta) o No tiene un hijo calificado y gana menos de $14,340 ($19,680 si es casado que presenta una declaración conjunta). Free 1040ez filing Además, tiene que tener ingresos brutos ajustados inferiores a la cantidad que le corresponda de la lista anterior. Free 1040ez filing Para más información, vea los Requisitos 1 y 15. Free 1040ez filing La cantidad de ingresos de inversiones ha aumentado. Free 1040ez filing La cantidad máxima de ingresos de inversiones que usted puede ganar y aún obtener el crédito ha aumentado a $3,300. Free 1040ez filing Vea el Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos . Free 1040ez filing Recordatorios Aumento del crédito por ingreso del trabajo (EIC) en ciertas declaraciones conjuntas. Free 1040ez filing  Una persona casada que presente una declaración conjunta podría recibir un crédito mayor que el que recibe otra persona que tenga los mismos ingresos pero con un estado civil diferente para efectos de la declaración. Free 1040ez filing Por lo tanto, la Tabla del Crédito por Ingreso del Trabajo (EIC) tiene columnas distintas para las personas casadas que presenten una declaración conjunta que para los demás. Free 1040ez filing Cuando busque su crédito por ingreso del trabajo en la Tabla del Crédito por Ingreso del Trabajo (EIC), asegúrese de usar la columna correcta para su estado civil para efectos de la declaración y el número de hijos que tenga. Free 1040ez filing El crédito por ingreso del trabajo (EIC) no afecta ciertos pagos de bienestar social. Free 1040ez filing  Todo reembolso que reciba por el crédito por ingreso del trabajo (EIC) no se considera ingreso al determinar si usted u otra persona tiene derecho a recibir beneficios de los programas de asistencia social que se indican a continuación, ni al determinar la cantidad que usted u otra persona puede recibir de algún programa federal, o algún programa estatal o local que recibe todo o parte de sus fondos de fuentes federales. Free 1040ez filing Tales programas incluyen los siguientes: Asistencia Temporal para Familias Necesitadas (TANF, por sus siglas en inglés). Free 1040ez filing Seguro Medicaid. Free 1040ez filing Seguridad de Ingreso Suplementario (SSI, por sus siglas en inglés). Free 1040ez filing Programas de Asistencia Suplementaria de Alimentación (SNAP, por sus siglas en inglés) (cupones para alimentos). Free 1040ez filing Viviendas para personas de bajos ingresos. Free 1040ez filing Además, cuando determine la elegibilidad, el reembolso no podrá ser contado como una fuente de ingresos, durante por lo menos 12 meses después que usted lo reciba. Free 1040ez filing Hable con el coordinador de beneficios local para averiguar si su reembolso afectará sus beneficios. Free 1040ez filing No se olvide del crédito estatal. Free 1040ez filing  Si reúne los requisitos para reclamar el crédito por ingreso del trabajo (EIC) en la declaración de impuestos federales sobre los ingresos, podría tener también derecho a reclamar un crédito parecido en la declaración de impuestos estatales o locales sobre los ingresos. Free 1040ez filing Para ver una lista de estados que ofrecen el crédito estatal por ingreso del trabajo, visite www. Free 1040ez filing irs. Free 1040ez filing gov/eitc. Free 1040ez filing En caso de que el IRS cuestione el crédito por ingreso del trabajo (EIC). Free 1040ez filing  El IRS puede pedirle que entregue documentos para comprobar que usted tiene derecho al crédito por ingreso del trabajo (EIC). Free 1040ez filing Le informaremos cuáles documentos debe enviarnos. Free 1040ez filing Éstos pueden incluir actas de nacimiento, expedientes académicos, expedientes médicos, etc. Free 1040ez filing El proceso para determinar su derecho al crédito demorará su reembolso. Free 1040ez filing Fotografías de niños desaparecidos. Free 1040ez filing  El IRS se complace en colaborar con el Centro Nacional de Niños Desaparecidos y Explotados (National Center for Missing and Exploited Children). Free 1040ez filing Esta publicación puede contener fotografías de niños desaparecidos seleccionadas por el Centro en páginas que de otra manera estarían en blanco. Free 1040ez filing Usted puede ayudar a que estos niños regresen a su hogar si al mirar sus fotografías los identifica y llama gratis al 1-800-THE-LOST (1-800-843-5678). Free 1040ez filing Comentarios y sugerencias. Free 1040ez filing  Agradeceremos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. Free 1040ez filing Nos puede escribir a la dirección siguiente:  Internal Revenue Service Tax Forms and Publications 1111 Constitution Ave. Free 1040ez filing NW, IR-6526 Washington, DC 20224 Contestamos muchas cartas por teléfono. Free 1040ez filing Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, para llamar durante el día. Free 1040ez filing Usted nos puede enviar comentarios desde la página web en www. Free 1040ez filing irs. Free 1040ez filing gov/formspubs, en inglés. Free 1040ez filing Pulse sobre “More Information,” (Más información) y seleccionando “Give us feedback. Free 1040ez filing ” (Proveer comentarios). Free 1040ez filing Aunque no podemos contestar individualmente cada comentario, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. Free 1040ez filing Para pedir formularios y publicaciones. Free 1040ez filing  Visite www. Free 1040ez filing irs. Free 1040ez filing gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formularios y publicaciones o escriba a la dirección a continuación para recibir una respuesta dentro de los 10 días después de recibir su solicitud. Free 1040ez filing  Internal Revenue Service 1201 N. Free 1040ez filing Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Free 1040ez filing  Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. Free 1040ez filing gov/espanol o llame al 1-800-829-1040. Free 1040ez filing No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones anteriores. Free 1040ez filing Prev  Up  Next   Home   More Online Publications