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Free File 2012 Taxes

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Free File 2012 Taxes

Free file 2012 taxes Publication 971 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Free file 2012 taxes Questions & AnswersThis section answers questions commonly asked by taxpayers about innocent spouse relief. Free file 2012 taxes . Free file 2012 taxes What is joint and several liability? . Free file 2012 taxes How can I get relief from joint and several liability? . Free file 2012 taxes What are the rules for innocent spouse relief? . Free file 2012 taxes What are erroneous items? . Free file 2012 taxes What is an understated tax? . Free file 2012 taxes Will I qualify for innocent spouse relief in any situation where there is an understated tax? . Free file 2012 taxes What are the rules for separation of liability relief? . Free file 2012 taxes Why would a request for separation of liability relief be denied? . Free file 2012 taxes What are the rules for equitable relief? . Free file 2012 taxes How do state community property laws affect my ability to qualify for relief? . Free file 2012 taxes How do I request relief? . Free file 2012 taxes When should I file Form 8857? . Free file 2012 taxes Where should I file Form 8857? . Free file 2012 taxes I am currently undergoing an examination of my return. Free file 2012 taxes How do I request innocent spouse relief? . Free file 2012 taxes 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 file 2012 taxes What is injured spouse relief? . Free file 2012 taxes 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 file 2012 taxes This is called joint and several liability. Free file 2012 taxes 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 file 2012 taxes 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 file 2012 taxes There are three types of relief for filers of joint returns: “innocent spouse relief,” “separation of liability relief,” and “equitable relief. Free file 2012 taxes ” Each type has different requirements. Free file 2012 taxes They are explained separately below. Free file 2012 taxes To qualify for innocent spouse relief, you must meet all of the following conditions. Free file 2012 taxes You must have filed a joint return which has an understated tax. Free file 2012 taxes The understated tax must be due to erroneous items of your spouse (or former spouse). Free file 2012 taxes 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 file 2012 taxes Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Free file 2012 taxes 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 file 2012 taxes 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 file 2012 taxes 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 file 2012 taxes For example, you reported total tax on your 2008 return of $2,500. Free file 2012 taxes IRS determined in an audit of your 2008 return that the total tax should be $3,000. Free file 2012 taxes You have a $500 understated tax. Free file 2012 taxes No. Free file 2012 taxes 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 file 2012 taxes 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 file 2012 taxes You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Free file 2012 taxes 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 file 2012 taxes The understated tax allocated to you is generally the amount you are responsible for. Free file 2012 taxes 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 file 2012 taxes 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 file 2012 taxes (Under this rule, you are no longer married if you are widowed. Free file 2012 taxes ) 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 file 2012 taxes 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 file 2012 taxes Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Free file 2012 taxes The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Free file 2012 taxes 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 file 2012 taxes Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Free file 2012 taxes Equitable relief is only available if you meet all of the following conditions. Free file 2012 taxes You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Free file 2012 taxes You have an understated tax or underpaid tax. Free file 2012 taxes See Note later. Free file 2012 taxes You did not pay the tax. Free file 2012 taxes However, see Refunds , earlier, for exceptions. Free file 2012 taxes 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 file 2012 taxes You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Free file 2012 taxes Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Free file 2012 taxes You did not file or fail to file your return with the intent to commit fraud. Free file 2012 taxes 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 file 2012 taxes For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Free file 2012 taxes You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Free file 2012 taxes Note. Free file 2012 taxes 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 file 2012 taxes (An underpaid tax is tax that is properly shown on the return, but has not been paid. Free file 2012 taxes ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Free file 2012 taxes Generally, community property laws require you to allocate community income and expenses equally between both spouses. Free file 2012 taxes 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 file 2012 taxes      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Free file 2012 taxes You must file an additional Form 8857 if you are requesting relief for more than three years. Free file 2012 taxes 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 file 2012 taxes If you are requesting equitable relief, see Exception for equitable relief. Free file 2012 taxes under How To Request Relief, earlier, for when to file Form 8857. Free file 2012 taxes 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 file 2012 taxes Use the address or fax number shown in the Instructions for Form 8857. Free file 2012 taxes File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Free file 2012 taxes Do not file it with the employee assigned to examine your return. Free file 2012 taxes Generally, the IRS has 10 years to collect an amount you owe. Free file 2012 taxes This is the collection statute of limitations. Free file 2012 taxes By law, the IRS is not allowed to collect from you after the 10-year period ends. Free file 2012 taxes If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Free file 2012 taxes But interest and penalties continue to accrue. Free file 2012 taxes Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Free file 2012 taxes This includes the time the Tax Court is considering your request. Free file 2012 taxes After your case is resolved, the IRS can begin or resume collecting from you. Free file 2012 taxes The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Free file 2012 taxes See Publication 594 for more information. Free file 2012 taxes Injured spouse relief is different from innocent spouse relief. Free file 2012 taxes 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 file 2012 taxes The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Free file 2012 taxes 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 file 2012 taxes 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 file 2012 taxes You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Free file 2012 taxes Note. Free file 2012 taxes 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 file 2012 taxes . Free file 2012 taxes 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 file 2012 taxes ” Each type has different requirements. Free file 2012 taxes They are explained separately below. Free file 2012 taxes To qualify for innocent spouse relief, you must meet all of the following conditions. Free file 2012 taxes You must have filed a joint return which has an understated tax. Free file 2012 taxes The understated tax must be due to erroneous items of your spouse (or former spouse). Free file 2012 taxes 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 file 2012 taxes Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Free file 2012 taxes 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 file 2012 taxes 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 file 2012 taxes 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 file 2012 taxes For example, you reported total tax on your 2008 return of $2,500. Free file 2012 taxes IRS determined in an audit of your 2008 return that the total tax should be $3,000. Free file 2012 taxes You have a $500 understated tax. Free file 2012 taxes No. Free file 2012 taxes 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 file 2012 taxes 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 file 2012 taxes You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Free file 2012 taxes 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 file 2012 taxes The understated tax allocated to you is generally the amount you are responsible for. Free file 2012 taxes 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 file 2012 taxes 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 file 2012 taxes (Under this rule, you are no longer married if you are widowed. Free file 2012 taxes ) 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 file 2012 taxes 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 file 2012 taxes Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Free file 2012 taxes The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Free file 2012 taxes 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 file 2012 taxes Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Free file 2012 taxes Equitable relief is only available if you meet all of the following conditions. Free file 2012 taxes You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Free file 2012 taxes You have an understated tax or underpaid tax. Free file 2012 taxes See Note later. Free file 2012 taxes You did not pay the tax. Free file 2012 taxes However, see Refunds , earlier, for exceptions. Free file 2012 taxes 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 file 2012 taxes You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Free file 2012 taxes Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Free file 2012 taxes You did not file or fail to file your return with the intent to commit fraud. Free file 2012 taxes 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 file 2012 taxes For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Free file 2012 taxes You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Free file 2012 taxes Note. Free file 2012 taxes 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 file 2012 taxes (An underpaid tax is tax that is properly shown on the return, but has not been paid. Free file 2012 taxes ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Free file 2012 taxes Generally, community property laws require you to allocate community income and expenses equally between both spouses. Free file 2012 taxes 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 file 2012 taxes      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Free file 2012 taxes You must file an additional Form 8857 if you are requesting relief for more than three years. Free file 2012 taxes 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 file 2012 taxes If you are requesting equitable relief, see Exception for equitable relief. Free file 2012 taxes under How To Request Relief, earlier, for when to file Form 8857. Free file 2012 taxes 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 file 2012 taxes Use the address or fax number shown in the Instructions for Form 8857. Free file 2012 taxes File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Free file 2012 taxes Do not file it with the employee assigned to examine your return. Free file 2012 taxes Generally, the IRS has 10 years to collect an amount you owe. Free file 2012 taxes This is the collection statute of limitations. Free file 2012 taxes By law, the IRS is not allowed to collect from you after the 10-year period ends. Free file 2012 taxes If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Free file 2012 taxes But interest and penalties continue to accrue. Free file 2012 taxes Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Free file 2012 taxes This includes the time the Tax Court is considering your request. Free file 2012 taxes After your case is resolved, the IRS can begin or resume collecting from you. Free file 2012 taxes The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Free file 2012 taxes See Publication 594 for more information. Free file 2012 taxes Injured spouse relief is different from innocent spouse relief. Free file 2012 taxes 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 file 2012 taxes The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Free file 2012 taxes 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 file 2012 taxes 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 file 2012 taxes You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Free file 2012 taxes Note. Free file 2012 taxes 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 file 2012 taxes . Free file 2012 taxes What are the rules for innocent spouse relief? To qualify for innocent spouse relief, you must meet all of the following conditions. Free file 2012 taxes You must have filed a joint return which has an understated tax. Free file 2012 taxes The understated tax must be due to erroneous items of your spouse (or former spouse). Free file 2012 taxes 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 file 2012 taxes Taking into account all of the facts and circumstances, it would be unfair to hold you liable for the understated tax. Free file 2012 taxes 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 file 2012 taxes 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 file 2012 taxes 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 file 2012 taxes For example, you reported total tax on your 2008 return of $2,500. Free file 2012 taxes IRS determined in an audit of your 2008 return that the total tax should be $3,000. Free file 2012 taxes You have a $500 understated tax. Free file 2012 taxes No. Free file 2012 taxes 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 file 2012 taxes 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 file 2012 taxes You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Free file 2012 taxes 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 file 2012 taxes The understated tax allocated to you is generally the amount you are responsible for. Free file 2012 taxes 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 file 2012 taxes 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 file 2012 taxes (Under this rule, you are no longer married if you are widowed. Free file 2012 taxes ) 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 file 2012 taxes 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 file 2012 taxes Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Free file 2012 taxes The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Free file 2012 taxes 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 file 2012 taxes Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Free file 2012 taxes Equitable relief is only available if you meet all of the following conditions. Free file 2012 taxes You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Free file 2012 taxes You have an understated tax or underpaid tax. Free file 2012 taxes See Note later. Free file 2012 taxes You did not pay the tax. Free file 2012 taxes However, see Refunds , earlier, for exceptions. Free file 2012 taxes 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 file 2012 taxes You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Free file 2012 taxes Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Free file 2012 taxes You did not file or fail to file your return with the intent to commit fraud. Free file 2012 taxes 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 file 2012 taxes For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Free file 2012 taxes You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Free file 2012 taxes Note. Free file 2012 taxes 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 file 2012 taxes (An underpaid tax is tax that is properly shown on the return, but has not been paid. Free file 2012 taxes ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Free file 2012 taxes Generally, community property laws require you to allocate community income and expenses equally between both spouses. Free file 2012 taxes 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 file 2012 taxes      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Free file 2012 taxes You must file an additional Form 8857 if you are requesting relief for more than three years. Free file 2012 taxes 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 file 2012 taxes If you are requesting equitable relief, see Exception for equitable relief. Free file 2012 taxes under How To Request Relief, earlier, for when to file Form 8857. Free file 2012 taxes 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 file 2012 taxes Use the address or fax number shown in the Instructions for Form 8857. Free file 2012 taxes File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Free file 2012 taxes Do not file it with the employee assigned to examine your return. Free file 2012 taxes Generally, the IRS has 10 years to collect an amount you owe. Free file 2012 taxes This is the collection statute of limitations. Free file 2012 taxes By law, the IRS is not allowed to collect from you after the 10-year period ends. Free file 2012 taxes If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Free file 2012 taxes But interest and penalties continue to accrue. Free file 2012 taxes Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Free file 2012 taxes This includes the time the Tax Court is considering your request. Free file 2012 taxes After your case is resolved, the IRS can begin or resume collecting from you. Free file 2012 taxes The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Free file 2012 taxes See Publication 594 for more information. Free file 2012 taxes Injured spouse relief is different from innocent spouse relief. Free file 2012 taxes 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 file 2012 taxes The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Free file 2012 taxes 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 file 2012 taxes 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 file 2012 taxes You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Free file 2012 taxes Note. Free file 2012 taxes 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 file 2012 taxes . Free file 2012 taxes 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 file 2012 taxes 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 file 2012 taxes For example, you reported total tax on your 2008 return of $2,500. Free file 2012 taxes IRS determined in an audit of your 2008 return that the total tax should be $3,000. Free file 2012 taxes You have a $500 understated tax. Free file 2012 taxes No. Free file 2012 taxes 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 file 2012 taxes 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 file 2012 taxes You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Free file 2012 taxes 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 file 2012 taxes The understated tax allocated to you is generally the amount you are responsible for. Free file 2012 taxes 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 file 2012 taxes 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 file 2012 taxes (Under this rule, you are no longer married if you are widowed. Free file 2012 taxes ) 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 file 2012 taxes 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 file 2012 taxes Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Free file 2012 taxes The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Free file 2012 taxes 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 file 2012 taxes Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Free file 2012 taxes Equitable relief is only available if you meet all of the following conditions. Free file 2012 taxes You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Free file 2012 taxes You have an understated tax or underpaid tax. Free file 2012 taxes See Note later. Free file 2012 taxes You did not pay the tax. Free file 2012 taxes However, see Refunds , earlier, for exceptions. Free file 2012 taxes 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 file 2012 taxes You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Free file 2012 taxes Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Free file 2012 taxes You did not file or fail to file your return with the intent to commit fraud. Free file 2012 taxes 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 file 2012 taxes For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Free file 2012 taxes You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Free file 2012 taxes Note. Free file 2012 taxes 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 file 2012 taxes (An underpaid tax is tax that is properly shown on the return, but has not been paid. Free file 2012 taxes ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Free file 2012 taxes Generally, community property laws require you to allocate community income and expenses equally between both spouses. Free file 2012 taxes 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 file 2012 taxes      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Free file 2012 taxes You must file an additional Form 8857 if you are requesting relief for more than three years. Free file 2012 taxes 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 file 2012 taxes If you are requesting equitable relief, see Exception for equitable relief. Free file 2012 taxes under How To Request Relief, earlier, for when to file Form 8857. Free file 2012 taxes 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 file 2012 taxes Use the address or fax number shown in the Instructions for Form 8857. Free file 2012 taxes File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Free file 2012 taxes Do not file it with the employee assigned to examine your return. Free file 2012 taxes Generally, the IRS has 10 years to collect an amount you owe. Free file 2012 taxes This is the collection statute of limitations. Free file 2012 taxes By law, the IRS is not allowed to collect from you after the 10-year period ends. Free file 2012 taxes If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Free file 2012 taxes But interest and penalties continue to accrue. Free file 2012 taxes Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Free file 2012 taxes This includes the time the Tax Court is considering your request. Free file 2012 taxes After your case is resolved, the IRS can begin or resume collecting from you. Free file 2012 taxes The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Free file 2012 taxes See Publication 594 for more information. Free file 2012 taxes Injured spouse relief is different from innocent spouse relief. Free file 2012 taxes 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 file 2012 taxes The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Free file 2012 taxes 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 file 2012 taxes 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 file 2012 taxes You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Free file 2012 taxes Note. Free file 2012 taxes 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 file 2012 taxes . Free file 2012 taxes 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 file 2012 taxes For example, you reported total tax on your 2008 return of $2,500. Free file 2012 taxes IRS determined in an audit of your 2008 return that the total tax should be $3,000. Free file 2012 taxes You have a $500 understated tax. Free file 2012 taxes No. Free file 2012 taxes 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 file 2012 taxes 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 file 2012 taxes You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Free file 2012 taxes 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 file 2012 taxes The understated tax allocated to you is generally the amount you are responsible for. Free file 2012 taxes 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 file 2012 taxes 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 file 2012 taxes (Under this rule, you are no longer married if you are widowed. Free file 2012 taxes ) 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 file 2012 taxes 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 file 2012 taxes Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Free file 2012 taxes The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Free file 2012 taxes 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 file 2012 taxes Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Free file 2012 taxes Equitable relief is only available if you meet all of the following conditions. Free file 2012 taxes You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Free file 2012 taxes You have an understated tax or underpaid tax. Free file 2012 taxes See Note later. Free file 2012 taxes You did not pay the tax. Free file 2012 taxes However, see Refunds , earlier, for exceptions. Free file 2012 taxes 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 file 2012 taxes You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Free file 2012 taxes Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Free file 2012 taxes You did not file or fail to file your return with the intent to commit fraud. Free file 2012 taxes 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 file 2012 taxes For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Free file 2012 taxes You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Free file 2012 taxes Note. Free file 2012 taxes 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 file 2012 taxes (An underpaid tax is tax that is properly shown on the return, but has not been paid. Free file 2012 taxes ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Free file 2012 taxes Generally, community property laws require you to allocate community income and expenses equally between both spouses. Free file 2012 taxes 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 file 2012 taxes      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Free file 2012 taxes You must file an additional Form 8857 if you are requesting relief for more than three years. Free file 2012 taxes 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 file 2012 taxes If you are requesting equitable relief, see Exception for equitable relief. Free file 2012 taxes under How To Request Relief, earlier, for when to file Form 8857. Free file 2012 taxes 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 file 2012 taxes Use the address or fax number shown in the Instructions for Form 8857. Free file 2012 taxes File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Free file 2012 taxes Do not file it with the employee assigned to examine your return. Free file 2012 taxes Generally, the IRS has 10 years to collect an amount you owe. Free file 2012 taxes This is the collection statute of limitations. Free file 2012 taxes By law, the IRS is not allowed to collect from you after the 10-year period ends. Free file 2012 taxes If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Free file 2012 taxes But interest and penalties continue to accrue. Free file 2012 taxes Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Free file 2012 taxes This includes the time the Tax Court is considering your request. Free file 2012 taxes After your case is resolved, the IRS can begin or resume collecting from you. Free file 2012 taxes The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Free file 2012 taxes See Publication 594 for more information. Free file 2012 taxes Injured spouse relief is different from innocent spouse relief. Free file 2012 taxes 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 file 2012 taxes The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Free file 2012 taxes 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 file 2012 taxes 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 file 2012 taxes You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Free file 2012 taxes Note. Free file 2012 taxes 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 file 2012 taxes . Free file 2012 taxes Will I qualify for innocent spouse relief in any situation where there is an understated tax? No. Free file 2012 taxes 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 file 2012 taxes 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 file 2012 taxes You are not eligible for innocent spouse relief because you have knowledge of the understated tax. Free file 2012 taxes 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 file 2012 taxes The understated tax allocated to you is generally the amount you are responsible for. Free file 2012 taxes 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 file 2012 taxes 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 file 2012 taxes (Under this rule, you are no longer married if you are widowed. Free file 2012 taxes ) 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 file 2012 taxes 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 file 2012 taxes Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Free file 2012 taxes The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Free file 2012 taxes 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 file 2012 taxes Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Free file 2012 taxes Equitable relief is only available if you meet all of the following conditions. Free file 2012 taxes You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Free file 2012 taxes You have an understated tax or underpaid tax. Free file 2012 taxes See Note later. Free file 2012 taxes You did not pay the tax. Free file 2012 taxes However, see Refunds , earlier, for exceptions. Free file 2012 taxes 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 file 2012 taxes You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Free file 2012 taxes Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Free file 2012 taxes You did not file or fail to file your return with the intent to commit fraud. Free file 2012 taxes 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 file 2012 taxes For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Free file 2012 taxes You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Free file 2012 taxes Note. Free file 2012 taxes 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 file 2012 taxes (An underpaid tax is tax that is properly shown on the return, but has not been paid. Free file 2012 taxes ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Free file 2012 taxes Generally, community property laws require you to allocate community income and expenses equally between both spouses. Free file 2012 taxes 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 file 2012 taxes      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Free file 2012 taxes You must file an additional Form 8857 if you are requesting relief for more than three years. Free file 2012 taxes 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 file 2012 taxes If you are requesting equitable relief, see Exception for equitable relief. Free file 2012 taxes under How To Request Relief, earlier, for when to file Form 8857. Free file 2012 taxes 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 file 2012 taxes Use the address or fax number shown in the Instructions for Form 8857. Free file 2012 taxes File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Free file 2012 taxes Do not file it with the employee assigned to examine your return. Free file 2012 taxes Generally, the IRS has 10 years to collect an amount you owe. Free file 2012 taxes This is the collection statute of limitations. Free file 2012 taxes By law, the IRS is not allowed to collect from you after the 10-year period ends. Free file 2012 taxes If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Free file 2012 taxes But interest and penalties continue to accrue. Free file 2012 taxes Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Free file 2012 taxes This includes the time the Tax Court is considering your request. Free file 2012 taxes After your case is resolved, the IRS can begin or resume collecting from you. Free file 2012 taxes The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Free file 2012 taxes See Publication 594 for more information. Free file 2012 taxes Injured spouse relief is different from innocent spouse relief. Free file 2012 taxes 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 file 2012 taxes The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Free file 2012 taxes 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 file 2012 taxes 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 file 2012 taxes You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Free file 2012 taxes Note. Free file 2012 taxes 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 file 2012 taxes . Free file 2012 taxes 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 file 2012 taxes The understated tax allocated to you is generally the amount you are responsible for. Free file 2012 taxes 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 file 2012 taxes 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 file 2012 taxes (Under this rule, you are no longer married if you are widowed. Free file 2012 taxes ) 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 file 2012 taxes 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 file 2012 taxes Even if you meet the requirements listed earlier, a request for separation of liability relief will not be granted in the following situations. Free file 2012 taxes The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Free file 2012 taxes 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 file 2012 taxes Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Free file 2012 taxes Equitable relief is only available if you meet all of the following conditions. Free file 2012 taxes You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Free file 2012 taxes You have an understated tax or underpaid tax. Free file 2012 taxes See Note later. Free file 2012 taxes You did not pay the tax. Free file 2012 taxes However, see Refunds , earlier, for exceptions. Free file 2012 taxes 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 file 2012 taxes You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Free file 2012 taxes Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Free file 2012 taxes You did not file or fail to file your return with the intent to commit fraud. Free file 2012 taxes 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 file 2012 taxes For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Free file 2012 taxes You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Free file 2012 taxes Note. Free file 2012 taxes 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 file 2012 taxes (An underpaid tax is tax that is properly shown on the return, but has not been paid. Free file 2012 taxes ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Free file 2012 taxes Generally, community property laws require you to allocate community income and expenses equally between both spouses. Free file 2012 taxes 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 file 2012 taxes      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Free file 2012 taxes You must file an additional Form 8857 if you are requesting relief for more than three years. Free file 2012 taxes 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 file 2012 taxes If you are requesting equitable relief, see Exception for equitable relief. Free file 2012 taxes under How To Request Relief, earlier, for when to file Form 8857. Free file 2012 taxes 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 file 2012 taxes Use the address or fax number shown in the Instructions for Form 8857. Free file 2012 taxes File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Free file 2012 taxes Do not file it with the employee assigned to examine your return. Free file 2012 taxes Generally, the IRS has 10 years to collect an amount you owe. Free file 2012 taxes This is the collection statute of limitations. Free file 2012 taxes By law, the IRS is not allowed to collect from you after the 10-year period ends. Free file 2012 taxes If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Free file 2012 taxes But interest and penalties continue to accrue. Free file 2012 taxes Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Free file 2012 taxes This includes the time the Tax Court is considering your request. Free file 2012 taxes After your case is resolved, the IRS can begin or resume collecting from you. Free file 2012 taxes The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Free file 2012 taxes See Publication 594 for more information. Free file 2012 taxes Injured spouse relief is different from innocent spouse relief. Free file 2012 taxes 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 file 2012 taxes The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Free file 2012 taxes 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 file 2012 taxes 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 file 2012 taxes You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Free file 2012 taxes Note. Free file 2012 taxes 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 file 2012 taxes . Free file 2012 taxes 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 file 2012 taxes The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. Free file 2012 taxes 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 file 2012 taxes Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. Free file 2012 taxes Equitable relief is only available if you meet all of the following conditions. Free file 2012 taxes You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Free file 2012 taxes You have an understated tax or underpaid tax. Free file 2012 taxes See Note later. Free file 2012 taxes You did not pay the tax. Free file 2012 taxes However, see Refunds , earlier, for exceptions. Free file 2012 taxes 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 file 2012 taxes You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Free file 2012 taxes Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Free file 2012 taxes You did not file or fail to file your return with the intent to commit fraud. Free file 2012 taxes 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 file 2012 taxes For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Free file 2012 taxes You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Free file 2012 taxes Note. Free file 2012 taxes 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 file 2012 taxes (An underpaid tax is tax that is properly shown on the return, but has not been paid. Free file 2012 taxes ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Free file 2012 taxes Generally, community property laws require you to allocate community income and expenses equally between both spouses. Free file 2012 taxes 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 file 2012 taxes      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Free file 2012 taxes You must file an additional Form 8857 if you are requesting relief for more than three years. Free file 2012 taxes 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 file 2012 taxes If you are requesting equitable relief, see Exception for equitable relief. Free file 2012 taxes under How To Request Relief, earlier, for when to file Form 8857. Free file 2012 taxes 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 file 2012 taxes Use the address or fax number shown in the Instructions for Form 8857. Free file 2012 taxes File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Free file 2012 taxes Do not file it with the employee assigned to examine your return. Free file 2012 taxes Generally, the IRS has 10 years to collect an amount you owe. Free file 2012 taxes This is the collection statute of limitations. Free file 2012 taxes By law, the IRS is not allowed to collect from you after the 10-year period ends. Free file 2012 taxes If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Free file 2012 taxes But interest and penalties continue to accrue. Free file 2012 taxes Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Free file 2012 taxes This includes the time the Tax Court is considering your request. Free file 2012 taxes After your case is resolved, the IRS can begin or resume collecting from you. Free file 2012 taxes The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Free file 2012 taxes See Publication 594 for more information. Free file 2012 taxes Injured spouse relief is different from innocent spouse relief. Free file 2012 taxes 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 file 2012 taxes The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Free file 2012 taxes 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 file 2012 taxes 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 file 2012 taxes You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Free file 2012 taxes Note. Free file 2012 taxes 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 file 2012 taxes . Free file 2012 taxes What are the rules for equitable relief? Equitable relief is only available if you meet all of the following conditions. Free file 2012 taxes You do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. Free file 2012 taxes You have an understated tax or underpaid tax. Free file 2012 taxes See Note later. Free file 2012 taxes You did not pay the tax. Free file 2012 taxes However, see Refunds , earlier, for exceptions. Free file 2012 taxes 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 file 2012 taxes You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. Free file 2012 taxes Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. Free file 2012 taxes You did not file or fail to file your return with the intent to commit fraud. Free file 2012 taxes 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 file 2012 taxes For exceptions to this condition, see item (8) under Conditions for Getting Equitable Relief , earlier. Free file 2012 taxes You timely file Form 8857 as explained earlier in Exception for equitable relief under How To Request Relief. Free file 2012 taxes Note. Free file 2012 taxes 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 file 2012 taxes (An underpaid tax is tax that is properly shown on the return, but has not been paid. Free file 2012 taxes ) Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Free file 2012 taxes Generally, community property laws require you to allocate community income and expenses equally between both spouses. Free file 2012 taxes 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 file 2012 taxes      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Free file 2012 taxes You must file an additional Form 8857 if you are requesting relief for more than three years. Free file 2012 taxes 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 file 2012 taxes If you are requesting equitable relief, see Exception for equitable relief. Free file 2012 taxes under How To Request Relief, earlier, for when to file Form 8857. Free file 2012 taxes 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 file 2012 taxes Use the address or fax number shown in the Instructions for Form 8857. Free file 2012 taxes File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Free file 2012 taxes Do not file it with the employee assigned to examine your return. Free file 2012 taxes Generally, the IRS has 10 years to collect an amount you owe. Free file 2012 taxes This is the collection statute of limitations. Free file 2012 taxes By law, the IRS is not allowed to collect from you after the 10-year period ends. Free file 2012 taxes If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Free file 2012 taxes But interest and penalties continue to accrue. Free file 2012 taxes Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Free file 2012 taxes This includes the time the Tax Court is considering your request. Free file 2012 taxes After your case is resolved, the IRS can begin or resume collecting from you. Free file 2012 taxes The 10-year period will be increased by the amount of time your request for relief was pending plus 60 days. Free file 2012 taxes See Publication 594 for more information. Free file 2012 taxes Injured spouse relief is different from innocent spouse relief. Free file 2012 taxes 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 file 2012 taxes The injured spouse can get back his or her share of the joint overpayment using Form 8379, Injured Spouse Allocation. Free file 2012 taxes 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 file 2012 taxes 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 file 2012 taxes You claimed a refundable tax credit, such as the health coverage tax credit or the refundable credit for prior year minimum tax. Free file 2012 taxes Note. Free file 2012 taxes 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 file 2012 taxes . Free file 2012 taxes 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 file 2012 taxes Generally, community property laws require you to allocate community income and expenses equally between both spouses. Free file 2012 taxes 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 file 2012 taxes      File Form 8857, Request for Innocent Spouse Relief, to ask the IRS for relief. Free file 2012 taxes You must file an additional Form 8857 if you are requesting relief for more than three years. Free file 2012 taxes 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 file 2012 taxes If you are requesting equitable relief, see Exception for equitable relief. Free file 2012 taxes under How To Request Relief, earlier, for when to file Form 8857. Free file 2012 taxes 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 file 2012 taxes Use the address or fax number shown in the Instructions for Form 8857. Free file 2012 taxes File Form 8857 at the address or send it to the fax number shown in the Instructions for Form 8857. Free file 2012 taxes Do not file it with the employee assigned to examine your return. Free file 2012 taxes Generally, the IRS has 10 years to collect an amount you owe. Free file 2012 taxes This is the collection statute of limitations. Free file 2012 taxes By law, the IRS is not allowed to collect from you after the 10-year period ends. Free file 2012 taxes If you request relief for any tax year, the IRS cannot collect from you for that year while your request is pending. Free file 2012 taxes But interest and penalties continue to accrue. Free file 2012 taxes Your request is generally considered pending from the date the IRS receives your Form 8857 until the date your request is resolved. Free file 2012 taxes This includes the time the Tax Court is considering your request. Free file 2012 taxes After your case is resolved, the IRS can begin or
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The Free File 2012 Taxes

Free file 2012 taxes Index A Additional Medicare Tax, Step 5. Free file 2012 taxes , Line 18. Free file 2012 taxes Address change, Change of address. Free file 2012 taxes Adjustments to income Estimated tax, Adjustments to income. Free file 2012 taxes Withholding allowances, Adjustments to income (worksheet line 4). Free file 2012 taxes Worksheet instructions, Deductions and Adjustments Worksheet, Net deductions and adjustments (worksheet line 8). Free file 2012 taxes AGI, AGI. Free file 2012 taxes Expected AGI, Expected AGI—Line 1 Aliens Nonresident aliens, Aliens Amended returns, Form Received After Filing, Amended returns. Free file 2012 taxes Annualized estimated tax worksheets, Worksheet 2-9. Free file 2012 taxes 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. Free file 2012 taxes 2014 Annualized Estimated Tax Worksheet(Continued) Annualized - Capital gains, Worksheet 2-12. Free file 2012 taxes 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income, Worksheet 2-13. Free file 2012 taxes 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions, Worksheet 2-10. Free file 2012 taxes 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends, Worksheet 2-12. Free file 2012 taxes 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount, Worksheet 2-11. Free file 2012 taxes 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized income installment method, Annualized Income Installment Method Capital gains worksheet, underpayment penalty, Worksheet 4-1. Free file 2012 taxes 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Form 2210, Schedule AI, Annualized Income Installment Method (Schedule AI) Qualified dividends worksheet, underpayment penalty, Worksheet 4-1. Free file 2012 taxes 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Underpayment penalty, (Schedule AI), Annualized Income Installment Method (Schedule AI) Annuities, Pensions and Annuities Assistance (see Tax help) B Backup withholding, Backup Withholding, Penalties. Free file 2012 taxes Credit against income tax, Backup withholding. Free file 2012 taxes C Capital gains and losses Annualized estimated tax, Tax on net capital gain. Free file 2012 taxes Estimated tax on net capital gain, Tax on net capital gain. Free file 2012 taxes Qualified dividends, Tax on qualified dividends and capital gains. Free file 2012 taxes Casualty and theft losses, Itemized deductions (worksheet line 1). Free file 2012 taxes Waiver of penalty, Waiver of Penalty Change of address, Change of address. Free file 2012 taxes Change of name, Name changed. Free file 2012 taxes Charitable contributions, Itemized deductions (worksheet line 1). Free file 2012 taxes Child and dependent care credit Personal Allowances Worksheet (Form W-4), Child and dependent care credit (worksheet line F). Free file 2012 taxes Child tax credit Personal Allowances Worksheet (Form W-4), Child tax credit (worksheet line G). Free file 2012 taxes Claim of right, Itemized deductions (worksheet line 1). Free file 2012 taxes Commodity credit corporation loans, Federal Payments Community property states, Community property states. Free file 2012 taxes Compensation, Salaries and Wages Independent contractors, backup withholding, Backup Withholding Supplemental wages, Supplemental Wages Tips, Tips Wages and salaries, Salaries and Wages Crediting of overpayment, Credit an Overpayment Credits 2013 withholding and estimated taxes, Credit for Withholding and Estimated Tax for 2013 Deductions and Adjustments Worksheet (Form W-4), Tax credits (worksheet line 5). Free file 2012 taxes Estimated tax against income tax, Estimated Tax Excess withholding on social security or railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Withholding allowances, Tax credits (worksheet line 5). Free file 2012 taxes Withholding tax, credit for, Withholding Criminal penalties Willfully false or fraudulent Form W-4, Penalties Crop insurance payments, Federal Payments Cumulative wage method of withholding, Cumulative Wage Method D Deductions Home mortgage interest, Itemized deductions (worksheet line 1). Free file 2012 taxes Worksheet instructions, Deductions and Adjustments Worksheet Dependents Exemptions, Dependents. Free file 2012 taxes Disabled persons Impairment-related work expenses, Itemized deductions (worksheet line 1). Free file 2012 taxes Disaster Waiver of penalty, Waiver of Penalty Dividends Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. Free file 2012 taxes Divorced taxpayers Estimated tax credit, Divorced Taxpayers Form W-4, Single. Free file 2012 taxes Domestic help, Household workers. Free file 2012 taxes Definition, Household workers. Free file 2012 taxes Withholding, Household workers. Free file 2012 taxes E Earned income credit (EIC), What's New for 2014 Eligible rollover distributions, Eligible Rollover Distributions Employee business expenses Accountable plans, Accountable plan. Free file 2012 taxes Nonaccountable plans, Nonaccountable plan. Free file 2012 taxes Reimbursements, Expense allowances. Free file 2012 taxes Employer Identification Numbers (EINs), Taxpayer identification number. Free file 2012 taxes Employers Excess withholding on social security and railroad retirement taxes, Two or more employers. Free file 2012 taxes , Employer's error. Free file 2012 taxes Repaying withheld tax, Repaying withheld tax. Free file 2012 taxes Tips, Tips Withholding rules, Rules Your Employer Must Follow Estate beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. Free file 2012 taxes Estate tax Income in respect of a decedent, Itemized deductions (worksheet line 1). Free file 2012 taxes Estates Estimated tax, Estates and Trusts Estimated tax Adjustments to income, Adjustments to income. Free file 2012 taxes Aliens, Aliens, Nonresident aliens. Free file 2012 taxes Amended tax, Regular Installment Method Annualized income installment method, Annualized Income Installment Method Change in amount, Change in estimated tax. Free file 2012 taxes Change of address, Change of address. Free file 2012 taxes Change of name, Name changed. Free file 2012 taxes Credit against income tax, Estimated Tax Crediting of overpayment, Credit an Overpayment Divorced taxpayers, Divorced Taxpayers Estates and trusts, Estates and Trusts Exemptions, Exemptions—line 4. Free file 2012 taxes Expected AGI, Expected AGI—Line 1 Expected taxable income, Expected Taxable Income— Lines 2–5 Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Farmers and fishermen, Farmers and Fishermen, Farmers and fishermen. Free file 2012 taxes , Farmers and Fishermen Fiscal year taxpayers, Fiscal year taxpayers. Free file 2012 taxes Higher income individuals, Higher income taxpayers. Free file 2012 taxes How to figure, How To Figure Estimated Tax, How To Figure Each Payment How to pay, How To Pay Estimated Tax Instructions for Worksheet 2-9, annualized estimated tax, Instructions for the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9) Itemized deductions, Itemized deductions—line 2. Free file 2012 taxes Married taxpayers, Married Taxpayers Net capital gain, Tax on net capital gain. Free file 2012 taxes , Tax on net capital gain. Free file 2012 taxes No standard deduction, No standard deduction. Free file 2012 taxes Nonresident aliens, Nonresident aliens. Free file 2012 taxes Overpayment, Credit an Overpayment Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Payments not required, Estimated Tax Payments Not Required Regular installment method, Regular Installment Method Required annual payment, Required Annual Payment— Line 14c Self-employment income, Self-employment income. Free file 2012 taxes Separate returns, Separate Returns Sick pay, Estimated tax. Free file 2012 taxes Standard deduction, Standard deduction—line 2. Free file 2012 taxes , Line 7. Free file 2012 taxes Total estimated tax payments, Total Estimated Tax Payments Needed—Line 16a Types of taxes included, Introduction Underpayment penalty, Underpayment penalty. Free file 2012 taxes , Underpayment Penalty for 2013 When to pay, When To Pay Estimated Tax When to start payments, When To Start Who does not have to pay, Who Does Not Have To Pay Estimated Tax Who must pay, Who Must Pay Estimated Tax Estimated tax worksheets, Worksheets for Chapter 2, Worksheet 2-1. Free file 2012 taxes 2014 Estimated Tax Worksheet, Worksheet 2-2. Free file 2012 taxes 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits 2014 annualized estimated tax worksheet, Worksheet 2-9. Free file 2012 taxes 2014 Annualized Estimated Tax Worksheet Capital gains, tax on, Tax on net capital gain. Free file 2012 taxes Foreign earned income, Worksheet 2-8. Free file 2012 taxes 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Form 1040-ES, Worksheet 2-1. Free file 2012 taxes 2014 Estimated Tax Worksheet Phaseout of itemized deductions, Worksheet 2-5. Free file 2012 taxes 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Railroad retirement benefits, Worksheet 2-2. Free file 2012 taxes 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount, Worksheet 2-6. Free file 2012 taxes 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax, Worksheet 2-3. Free file 2012 taxes 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits, Worksheet 2-2. Free file 2012 taxes 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction, Worksheet 2-4. Free file 2012 taxes 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Excess social security or railroad retirement tax withholding, Excess Social Security or Railroad Retirement Tax Withholding, How to claim refund of excess tier 2 RRTA. Free file 2012 taxes Nonrailroad employees worksheet, Worksheet for Nonrailroad Employees Railroad employees worksheets, Worksheets for Railroad Employees Exemption from withholding, Exemption From Withholding Claiming, Claiming exemption from withholding. Free file 2012 taxes Good for only one year, An exemption is good for only 1 year. Free file 2012 taxes Itemized deductions, Itemizing deductions or claiming exemptions or credits. Free file 2012 taxes Students, Students. Free file 2012 taxes Exemptions, Line 10. Free file 2012 taxes Dependents, Dependents. Free file 2012 taxes Expected taxable income, Exemptions—line 4. Free file 2012 taxes Personal Allowances Worksheet, Exemptions (worksheet lines A, C, and D). Free file 2012 taxes Self, Self. Free file 2012 taxes Spouse, Spouse. Free file 2012 taxes Withholding allowances, Withholding Allowances Expenses, Itemized deductions (worksheet line 1). Free file 2012 taxes Allowances, Expense allowances. Free file 2012 taxes F Farmers Estimated tax, Special Rules, Farmers and fishermen. Free file 2012 taxes , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. Free file 2012 taxes Gross income, Gross income from farming. Free file 2012 taxes Joint returns, Joint returns. Free file 2012 taxes Required annual payment, Farmers and fishermen. Free file 2012 taxes Underpayment penalty, Farmers and fishermen. Free file 2012 taxes , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. Free file 2012 taxes Withholding for farmworkers, Farmworkers. Free file 2012 taxes Figures Tables and figures (see Tables and figures) Fiscal years Estimated tax, Fiscal year taxpayers. Free file 2012 taxes Farmers and fishermen, Fiscal year farmers and fishermen. Free file 2012 taxes Withholding tax credit, Fiscal Years (FY) Fishermen Estimated tax, Special Rules, Farmers and fishermen. Free file 2012 taxes , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. Free file 2012 taxes Gross income, Gross income from fishing. Free file 2012 taxes Joint returns, Joint returns. Free file 2012 taxes Required annual payment, Farmers and fishermen. Free file 2012 taxes Underpayment penalty, Farmers and fishermen. Free file 2012 taxes , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. Free file 2012 taxes Form 1040-ES, Introduction, How To Pay Estimated Tax Form 1040-ES (NR), Aliens Form 1040X, Form Received After Filing Form 1041-ES, Estates and Trusts Form 1099 series, Backup Withholding, The 1099 Series Form 2210, Form 2210. Free file 2012 taxes , Figuring Your Required Annual Payment (Part I) Form 2210-F, Form 2210-F. Free file 2012 taxes Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. Free file 2012 taxes , Form W-2G Form W-4 worksheets, Completing Form W-4 and Worksheets Completing of, Completing Form W-4 and Worksheets Deductions and adjustments worksheet, Deductions and Adjustments Worksheet IRS withholding calculator, IRS Withholding Calculator. Free file 2012 taxes Number of allowances claimed, Only one job (worksheet line B). Free file 2012 taxes Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet Withholding allowances, Completing Form W-4 and Worksheets, Form W-4 worksheets. Free file 2012 taxes Form W-4, Employee's Allowance Withholding Certificate, Determining Amount of Tax Withheld Using Form W-4 Form W-4P, Periodic Payments Form W-4S, Form W-4S. Free file 2012 taxes Form W-4V, Unemployment Compensation Form W-7, Taxpayer identification number. Free file 2012 taxes Form W-9, Withholding rules. Free file 2012 taxes Fraud Form W-4 statements, Penalties Free tax services, Free help with your tax return. Free file 2012 taxes Fringe benefits, Taxable Fringe Benefits, More information. Free file 2012 taxes G Gambling Form W-2G, Form W-2G Losses, Itemized deductions (worksheet line 1). Free file 2012 taxes , Form W-2G Winnings, Form W-2G Gross income, Gross income. Free file 2012 taxes Farming, Gross income from farming. Free file 2012 taxes Fishing, Gross income from fishing. Free file 2012 taxes H Head of household Personal Allowances Worksheet, Head of household filing status (worksheet line E). Free file 2012 taxes Withholding allowance, Head of household filing status (worksheet line E). Free file 2012 taxes Help (see Tax help) Higher income individuals Required annual payment, Higher income taxpayers. Free file 2012 taxes Underpayment penalty, Higher income taxpayers. Free file 2012 taxes Household workers, Household workers. Free file 2012 taxes I Individual retirement arrangements (IRAs), Pensions and Annuities (see also Pensions) Interest income Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. Free file 2012 taxes IRS withholding calculator, IRS Withholding Calculator. Free file 2012 taxes Itemized deductions Deductions and Adjustments Worksheet, Itemized deductions (worksheet line 1). Free file 2012 taxes Estimated tax, expected taxable income, Itemized deductions—line 2. Free file 2012 taxes Exemption from withholding, Itemizing deductions or claiming exemptions or credits. Free file 2012 taxes Gambling losses, Itemized deductions (worksheet line 1). Free file 2012 taxes , Form W-2G J Joint returns Excess withholding on social security and railroad retirement taxes, Joint returns. Free file 2012 taxes Farmers and fishermen, Joint returns. Free file 2012 taxes Underpayment penalty, 2012 separate returns and 2013 joint return. Free file 2012 taxes M Marital status Form W-4 worksheet, Marital Status Withholding rate, Marital Status Married taxpayers, Joint returns. Free file 2012 taxes (see also Joint returns) Estimated tax, Married Taxpayers Marital status, Married. Free file 2012 taxes Withholding allowances, Married individuals. Free file 2012 taxes Medical and dental expenses, Itemized deductions (worksheet line 1). Free file 2012 taxes Military retirement pay, Military retirees. Free file 2012 taxes , Periodic Payments Missing children, photographs of, Reminders Multiple jobs Excess social security and railroad retirement withholding, Excess Social Security or Railroad Retirement Tax Withholding Withholding allowances, Multiple jobs. Free file 2012 taxes N Name change, Name changed. Free file 2012 taxes Net investment income tax, Step 5. Free file 2012 taxes , Line 18. Free file 2012 taxes NIIT, Step 5. Free file 2012 taxes , Line 18. Free file 2012 taxes Noncitizens Estimated tax, Aliens Withholding, Single. Free file 2012 taxes , Employees who are not citizens or residents. Free file 2012 taxes Nonqualified deferred compensation, Periodic Payments Nonresident aliens Estimated tax, Aliens, Nonresident aliens. Free file 2012 taxes Individual taxpayer identification numbers (ITINs), Taxpayer identification number. Free file 2012 taxes O Overpayment Crediting to estimated tax, Credit an Overpayment P Part-year method of withholding, Part-Year Method Patronage dividends Backup withholding, Backup Withholding Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Penalties Backup withholding, Penalties. Free file 2012 taxes Underpayment of estimated tax, Underpayment Penalty for 2013 Waiver of underpayment penalty, Waiver of Penalty Willfully false or fraudulent Form W-4, Penalties Withholding allowances, Penalties Pensions, Pensions and Annuities New job, Employee also receiving pension income. Free file 2012 taxes Rollovers, Eligible Rollover Distributions Wages and salaries withholding rules compared, Withholding rules. Free file 2012 taxes Personal Allowances Worksheet, Personal Allowances Worksheet, Total personal allowances (worksheet line H). Free file 2012 taxes Publications (see Tax help) R Railroad retirement benefits Choosing to withhold, Federal Payments Railroad retirement tax Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding, Worksheets for Railroad Employees Refund claims (tier 2), How to claim refund of excess tier 2 RRTA. Free file 2012 taxes Regular installment method, estimated tax, Regular Installment Method Reimbursements, Expense allowances. Free file 2012 taxes Excess, Accountable plan. Free file 2012 taxes Reporting Fringe benefits, How your employer reports your benefits. Free file 2012 taxes Gambling winnings, Information to give payer. Free file 2012 taxes Tips to employer, Reporting tips to your employer. Free file 2012 taxes Required annual payment, Required Annual Payment— Line 14c, Example. Free file 2012 taxes Retirement plans Pension plans, Pensions and Annuities Pensions, Pensions and Annuities Rollovers, Eligible Rollover Distributions State or local deferred compensation plan payments, Periodic Payments Rollovers, Eligible Rollover Distributions Royalties Backup withholding, Backup Withholding S Salaries, Salaries and Wages Saturday, Sunday, holiday rule, Saturday, Sunday, holiday rule. Free file 2012 taxes Self-employment tax, Self-employment income. Free file 2012 taxes Separate returns Estimated tax credit, Separate Returns Underpayment penalty, 2012 joint return and 2013 separate returns. Free file 2012 taxes Withholding tax credit, Separate Returns Sick pay, Sick Pay, Estimated tax. Free file 2012 taxes Single marital status, Single. Free file 2012 taxes Social security benefits Choosing to withhold, Federal Payments Social security taxes Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding Taxpayer identification numbers (TINs), Taxpayer identification number. Free file 2012 taxes Withholding obligation, Reminders Spouse, Marital Status (see also Married taxpayers) Exemption, Spouse. Free file 2012 taxes Marital status, Marital Status Personal Allowances Worksheet, Spouse. Free file 2012 taxes Standard deduction, Standard deduction—line 2. Free file 2012 taxes , Line 7. Free file 2012 taxes State and local income taxes and property taxes, Itemized deductions (worksheet line 1). Free file 2012 taxes State or local deferred compensation plan payments, Periodic Payments Students, Students. Free file 2012 taxes Supplemental wages, Supplemental Wages T Tables and figures Do you have to pay estimated tax? (Figure 2-A), Exemption from withholding on Form W-4 (Figure 1-A), Railroad retirement, maximum withholding (Table 3-2), Table 3-2. Free file 2012 taxes Maximum Social Security and RRTA Withholding for 2013 Social security, maximum withholding (Table 3-2), Table 3-2. Free file 2012 taxes Maximum Social Security and RRTA Withholding for 2013 Worksheets, where to find, Worksheets for Chapter 2 Tax help, How To Get Tax Help Tax Rate Schedules, 2014 Tax Rate Schedules Taxpayer identification numbers (TINs), Taxpayer identification number. Free file 2012 taxes Tips, Tips, More information. Free file 2012 taxes Total income, Total income. Free file 2012 taxes Trust beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. Free file 2012 taxes TTY/TDD information, How To Get Tax Help Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet U Underpayment penalty, Underpayment Penalty for 2013, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Actual withholding method, Actual withholding method. Free file 2012 taxes Amended estimated tax, Underpayment penalty. Free file 2012 taxes Amended returns, Amended returns. Free file 2012 taxes Annualized income installment method, Annualized Income Installment Method (Schedule AI) Beneficiaries of estates and trusts, Estate or trust payments of estimated tax. Free file 2012 taxes Capital gains (Worksheet 4-1), Worksheet 4-1. Free file 2012 taxes 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Exceptions, Exceptions Farmers and fishermen, Farmers and fishermen. Free file 2012 taxes , Farmers and Fishermen, Farmers and fishermen. Free file 2012 taxes Figuring, IRS can figure the penalty for you. Free file 2012 taxes , Short Method for Figuring the Penalty (Part III), Regular Method for Figuring the Penalty (Part IV) Higher income individuals, Higher income taxpayers. Free file 2012 taxes Joint returns, 2012 separate returns and 2013 joint return. Free file 2012 taxes Lowering or eliminating, Lowering or eliminating the penalty. Free file 2012 taxes Minimum required each period, Minimum required each period. Free file 2012 taxes No penalty, No penalty. Free file 2012 taxes No tax liability last year exception, No Tax Liability Last Year Paid through withholding, Paid through withholding. Free file 2012 taxes , Actual withholding method. Free file 2012 taxes Penalty figured for each period, Penalty figured separately for each period. Free file 2012 taxes Penalty thresholds, General Rule Qualified dividends (Worksheet 4-1), Worksheet 4-1. Free file 2012 taxes 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Required annual payment, Figuring Your Required Annual Payment (Part I) Schedule AI, Annualized Income Installment Method (Schedule AI) Separate returns, 2012 joint return and 2013 separate returns. Free file 2012 taxes Waiver, Waiver of Penalty When charged, When penalty is charged. Free file 2012 taxes Unemployment compensation, Unemployment Compensation, Form 1099-G. Free file 2012 taxes W Wages and salaries, Salaries and Wages Waiver of penalty, Waiver of Penalty Withholding Allowances, Withholding Allowances, Alternative method of figuring withholding allowances. Free file 2012 taxes , Only one job (worksheet line B). Free file 2012 taxes Personal Allowances Worksheet, Personal Allowances Worksheet Amended returns, Form Received After Filing Amount of tax withheld, Form W-4, Determining Amount of Tax Withheld Using Form W-4 Annuities, Pensions and Annuities Backup withholding, Backup Withholding Changing, Changing Your Withholding Checking amount of, Checking Your Withholding Choosing not to withhold, Choosing Not To Have Income Tax Withheld Community property states, Community property states. Free file 2012 taxes Credit against income tax, Withholding Cumulative wage method, Cumulative Wage Method Deductions and adjustments worksheet, Deductions and Adjustments Worksheet Divorced taxpayers, Single. Free file 2012 taxes Domestic help, Household workers. Free file 2012 taxes Employers' rules, Rules Your Employer Must Follow Estimated tax, Withholding—line 15. Free file 2012 taxes Excess social security and railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Exemption from, Exemption From Withholding Farmworkers, Farmworkers. Free file 2012 taxes Fiscal years, Fiscal Years (FY) Form received after filing, Form Received After Filing Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. Free file 2012 taxes , Form W-2G Form W-4, Determining Amount of Tax Withheld Using Form W-4 Fringe benefits, Taxable Fringe Benefits Gambling winnings, Gambling Winnings, Backup withholding on gambling winnings. Free file 2012 taxes , Form W-2G Getting right amount of tax withheld, Getting the Right Amount of Tax Withheld, IRS Withholding Calculator. Free file 2012 taxes Household workers, Household workers. Free file 2012 taxes Marital status, Marital Status Married taxpayers, Married. Free file 2012 taxes , Married individuals. Free file 2012 taxes Multiple jobs, Multiple jobs. Free file 2012 taxes Noncitizens, Single. Free file 2012 taxes , Employees who are not citizens or residents. Free file 2012 taxes Nonperiodic payments, Nonperiodic Payments Part-year method, Part-Year Method Penalties, Penalties Pensions, Pensions and Annuities Periodic payments, Periodic Payments Railroad retirement benefits, Federal Payments Repaying withheld tax, Repaying withheld tax. Free file 2012 taxes Rollovers, Eligible Rollover Distributions Salaries and wages, Salaries and Wages Separate returns, Separate Returns Sick pay, Sick Pay Single taxpayers, Single. Free file 2012 taxes Social security (FICA) tax, Reminders, Federal Payments Tips, Tips Types of income, Introduction, Salaries and Wages Underpayment penalty, Paid through withholding. Free file 2012 taxes , Actual withholding method. Free file 2012 taxes Unemployment compensation, Unemployment Compensation Worksheet for Form 2210, Part IV, Section B-Figure the Penalty Penalty Worksheet, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Worksheets (blank) Annualized - Capital gains (Worksheet 2-12), Worksheet 2-12. Free file 2012 taxes 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income (Worksheet 2-13), Worksheet 2-13. Free file 2012 taxes 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions (Worksheet 2-10), Worksheet 2-10. Free file 2012 taxes 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends (Worksheet 2-12), Worksheet 2-12. Free file 2012 taxes 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount (Worksheet 2-11), Worksheet 2-11. Free file 2012 taxes 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized estimated tax (Worksheet 2-9), Worksheet 2-9. Free file 2012 taxes 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. Free file 2012 taxes 2014 Annualized Estimated Tax Worksheet(Continued) Capital gains tax worksheet Worksheet 4-1, Worksheet 4-1. Free file 2012 taxes 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Dependents (age 65 or older or blind) exemption from withholding (Worksheet 1-4), Worksheet 1-4. Free file 2012 taxes Exemption From Withholding for Dependents Age 65 or Older or Blind Estimated tax worksheets (Worksheet 2-1), Worksheet 2-1. Free file 2012 taxes 2014 Estimated Tax Worksheet Foreign earned income (Worksheet 2-8), Worksheet 2-8. Free file 2012 taxes 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Phaseout of itemized deductions (Worksheet 2-5), Worksheet 2-5. Free file 2012 taxes 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Qualified dividends Worksheet 4-1, Worksheet 4-1. Free file 2012 taxes 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Railroad retirement benefits (Worksheet 2-2), Worksheet 2-2. Free file 2012 taxes 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount (Worksheet 2-6), Worksheet 2-6. Free file 2012 taxes 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax and deduction (Worksheet 2-3), Worksheet 2-3. Free file 2012 taxes 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits (Worksheet 2-2), Worksheet 2-2. Free file 2012 taxes 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction (Worksheet 2-4), Worksheet 2-4. Free file 2012 taxes 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Prev  Up     Home   More Online Publications